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Incorporati<span class=\"_ _0\"></span>on and summary <span class=\"_ _0\"></span>of business Atalaya <span class=\"_ _3\"></span>Mining <span class=\"_ _3\"></span>Plc <span class=\"_ _5\"></span>was <span class=\"_ _3\"></span>incorporated <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>Cyprus <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _5\"></span>S<span class=\"_ _1\"></span>eptember <span class=\"_ _3\"></span>2004 <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>private <span class=\"_ _5\"></span>company <span class=\"_ _3\"></span>with<span class=\"_ _0\"></span> limited <span class=\"_ _3\"></span>liability <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>C<span class=\"_ _0\"></span>ompanies <span class=\"_ _3\"></span>Law, <span class=\"_ _3\"></span>Cap. <span class=\"_ _3\"></span>113 <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>was <span class=\"_ _4\"> </span>converted <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>a <span class=\"_ _3\"> </span>public <span class=\"_ _3\"></span>limited <span class=\"_ _3\"></span>liability<span class=\"_ _0\"></span> company on 26 January 200<span class=\"_ _0\"></span>5. Its registered office was at 1 Lamp<span class=\"_ _0\"></span>ousa Street, Nicosia, Cyprus. The  Compan<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>  w<span class=\"_ _0\"></span>as  fi<span class=\"_ _0\"></span>rst  list<span class=\"_ _0\"></span>ed <span class=\"_ _f\"> </span>on  the <span class=\"_ _6\"> </span>Alternative <span class=\"_ _f\"> </span>Investment <span class=\"_ _f\"> </span>Market <span class=\"_ _f\"> </span>(AIM) <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>London <span class=\"_ _f\"> </span>Stock Exchange in May 2005. Change of name and sh<span class=\"_ _0\"></span>are consolidation (2015)<span class=\"ff1\"> </span>Following <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Company\u2019s E<span class=\"_ _1\"></span>xtraordinary General <span class=\"_ _1\"></span>Meeting <span class=\"_ _1\"></span>(\u201cEGM\u201d) <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>October <span class=\"_ _1\"></span>2015, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>change <span class=\"_ _1\"></span>of name from EMED Mining Public Limited to Atalaya Mining Plc became effective on 21 October 2015. On <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>same <span class=\"_ _3\"></span>day, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>consolidation <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>ordinary <span class=\"_ _3\"></span>shares <span class=\"_ _5\"></span>came <span class=\"_ _3\"></span>into <span class=\"_ _3\"></span>effect, <span class=\"_ _3\"></span>whereby <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ll <span class=\"_ _3\"></span>shareholders received one new ordinary share of nominal val<span class=\"_ _0\"></span>ue Stg \u00a30.075 for every 30 existing ordinary shares of<span class=\"_ _0\"></span> nominal value Stg \u00a30.0025. <span class=\"ff9\">T<span class=\"_ _0\"></span>he Company\u2019s trading symbol becam<span class=\"_ _0\"></span>e \u201cATYM\u201d.<span class=\"ff1\"> </span></span>On <span class=\"_ _5\"></span>29 <span class=\"_ _5\"></span>April <span class=\"_ _5\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>admitted <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>trading <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>main <span class=\"_ _1\"></span>market <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>London <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>tock Exchange. Cross-border conversion (<span class=\"_ _0\"></span>re-domiciliation) (2024-2025<span class=\"_ _0\"></span>) On 10 <span class=\"_ _1\"></span>January <span class=\"_ _1\"></span>2025, the <span class=\"_ _1\"></span>Company successfully <span class=\"_ _1\"></span>completed a <span class=\"_ _1\"></span>cross-border conversion, resulting in <span class=\"_ _1\"></span>its re<span class=\"ls0\">-domiciliation<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>the Republic <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Cy<span class=\"_ _1\"></span>prus <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Kingdom <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Spain. <span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>his <span class=\"_ _1\"></span>process was <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>rried <span class=\"_ _1\"></span>out </span>in  accordance<span class=\"_ _0\"></span>  with  the<span class=\"_ _0\"></span>  Company\u2019s  strat<span class=\"_ _0\"></span>egic  objectives  t<span class=\"_ _0\"></span>o  align  it<span class=\"_ _0\"></span>s  corporate <span class=\"_ _f\"> </span>structure <span class=\"_ _f\"> </span>with  it<span class=\"_ _0\"></span>s operational base in Spain. A cros<span class=\"_ _0\"></span>s-border c<span class=\"_ _0\"></span>onversion <span class=\"_ _0\"></span>deed <span class=\"_ _0\"></span>was exec<span class=\"_ _0\"></span>uted <span class=\"_ _0\"></span>on 23 <span class=\"_ _e\"></span>December 202<span class=\"_ _0\"></span>4 and <span class=\"_ _e\"></span>subsequently fil<span class=\"_ _0\"></span>ed w<span class=\"_ _0\"></span>ith the<span class=\"_ _0\"></span> Spanish <span class=\"_ _12\"> </span>Commercial <span class=\"_ _12\"> </span>Registry <span class=\"_ _c\"> </span>on <span class=\"_ _12\"> </span>27 <span class=\"_ _12\"> </span>December <span class=\"_ _12\"> </span>2024. <span class=\"_ _12\"> </span>Under <span class=\"_ _c\"> </span>S<span class=\"_ _1\"></span>panish <span class=\"_ _c\"> </span>corporate <span class=\"_ _12\"> </span>law, <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>domiciliation <span class=\"_ _3\"></span>became<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>legally <span class=\"_ _3\"></span>effective <span class=\"_ _5\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>registration <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Spanish <span class=\"_ _3\"></span>Commer<span class=\"_ _0\"></span>cial Registry, <span class=\"_ _6\"> </span>i.e., <span class=\"_ _6\"> </span>27 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2024. <span class=\"_ _6\"> </span>However, <span class=\"_ _f\"> </span>for <span class=\"_ _6\"> </span>administrative <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>procedural <span class=\"_ _6\"> </span>purposes, <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>final formalities <span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>compl<span class=\"_ _0\"></span>eted <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>January <span class=\"_ _5\"></span>2025,<span class=\"_ _e\"></span> <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>official <span class=\"_ _5\"></span>public <span class=\"_ _5\"></span>announceme<span class=\"_ _0\"></span>nt <span class=\"_ _5\"></span>being <span class=\"_ _5\"></span>mad<span class=\"_ _0\"></span>e on 10 January 2025. Followin<span class=\"_ _0\"></span>g this change: \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Atalaya's  corporate  seat <span class=\"_ _7\"> </span>was  transferred  from <span class=\"_ _7\"> </span>Cyprus<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>to  Spain,  and <span class=\"_ _7\"> </span>Atalaya <span class=\"_ _7\"> </span>became  <span class=\"ls63\">a </span></span></span>Spanish <span class=\"_ _4\"> </span>public <span class=\"_ _4\"> </span>limited <span class=\"_ _4\"> </span>company <span class=\"_ _4\"> </span>(Sociedad <span class=\"_ _4\"> </span>An\u00f3nima) <span class=\"_ _4\"> </span>under <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>laws <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Kingdom <span class=\"_ _4\"> </span>of Spain; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Atalaya's registered <span class=\"_ _1\"></span>name <span class=\"_ _1\"></span>changed <span class=\"_ _1\"></span>from Atalaya <span class=\"_ _1\"></span>Mining Plc <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Atalaya Mining <span class=\"_ _1\"></span>Copper, S.A.; </span></span>and; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Atalaya's <span class=\"_ _6\"> </span>registered <span class=\"_ _f\"> </span>address<span class=\"_ _0\"></span>  changed <span class=\"_ _6\"> </span>from <span class=\"_ _6\"> </span>1, <span class=\"_ _6\"> </span>La<span class=\"_ _1\"></span>mpousas <span class=\"_ _6\"> </span>Street, <span class=\"_ _6\"> </span>1095 <span class=\"_ _f\"> </span>Nicosia, <span class=\"_ _6\"> </span>Cyprus <span class=\"_ _6\"> </span>to </span></span>Paseo de las Delicias, 1, 3,<span class=\"_ _0\"></span> 41001, Sevilla, Spain. The <span class=\"_ _1\"></span>Company\u2019s <span class=\"ff1\">shares <span class=\"_ _1\"></span>commenced <span class=\"_ _1\"></span>trading under <span class=\"_ _1\"></span></span>\u201c<span class=\"ff1\">Atalaya <span class=\"_ _1\"></span>Mining <span class=\"_ _1\"></span>Copper, S<span class=\"_ _1\"></span>.A.</span><span class=\"ls75\">\u201d <span class=\"_ _1\"></span></span><span class=\"ff1\">on 10 <span class=\"_ _1\"></span>January <span class=\"_ _1\"></span>2025 </span>at <span class=\"_ _5\"></span>8:00<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>am <span class=\"_ _1\"></span>(London <span class=\"_ _1\"></span>time)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span><span class=\"ff9\">nominal <span class=\"_ _1\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Company\u2019s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>hares <span class=\"_ _1\"></span>w</span>er<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>also <span class=\"_ _5\"></span>adjusted <span class=\"_ _1\"></span>from 7.5p to \u20ac0.09 per share.<span class=\"ff1\"> </span>Principal activities Atalaya <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>a European <span class=\"_ _5\"></span>mining and <span class=\"_ _5\"></span>development <span class=\"_ _1\"></span>company.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>strategy <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>evaluat<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>prioritise<span class=\"_ _0\"></span> metal production <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>pportunities in se<span class=\"_ _0\"></span>veral jurisdictions th<span class=\"_ _0\"></span>roughout the w<span class=\"_ _0\"></span>ell<span class=\"_ _1\"></span>-known be<span class=\"_ _0\"></span>lts of base and<span class=\"_ _e\"></span> precious metal minerali<span class=\"_ _0\"></span>sation in Spain, elsewhere in <span class=\"_ _0\"></span>Europe and Latin America.  The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>ests <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>four <span class=\"_ _5\"></span>mining <span class=\"_ _5\"></span>projects: <span class=\"_ _5\"></span>Proyecto <span class=\"_ _5\"></span>Riotinto, <span class=\"_ _5\"></span>Proyecto <span class=\"_ _5\"></span>Touro, <span class=\"_ _5\"></span>Proyecto <span class=\"_ _5\"></span>Masa Valverde <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Proyect<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>Ossa <span class=\"_ _3\"></span>Morena. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>additi<span class=\"_ _0\"></span>on, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _4\"> </span>has <span class=\"_ _5\"></span>an <span class=\"_ _4\"> </span>earn-in <span class=\"_ _3\"></span>agreem<span class=\"_ _0\"></span>ent <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>acquire certain investigation permit<span class=\"_ _0\"></span>s at Proyecto Riotinto East. Additional information ab<span class=\"_ _0\"></span>out the Company is available a<span class=\"_ _0\"></span>t www.atalayamining.com. Proyecto Riotinto The <span class=\"_ _1\"></span>Company owns <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span><span class=\"ff9\">operates through <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>wholly owned <span class=\"_ _1\"></span>subsidiary, \u201cProyecto <span class=\"_ _1\"></span>Riotinto\u201d, an <span class=\"_ _1\"></span>open<span class=\"_ _1\"></span></span>-<span class=\"_ _3c\"> </span>pit copper mine loca<span class=\"_ _0\"></span>ted in the Iberian Pyrite <span class=\"_ _0\"></span>Belt, in the Andalusia<span class=\"_ _0\"></span> region of Spain, a<span class=\"_ _0\"></span>pproximately 65 km northwest<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span>Seville. A b<span class=\"_ _e\"></span>rownfield expansion <span class=\"_ _0\"></span>of this m<span class=\"_ _e\"></span>ine was completed<span class=\"_ _0\"></span> in 2019<span class=\"_ _0\"></span> and succes<span class=\"_ _0\"></span>sfully commissioned by Q1 202<span class=\"_ _0\"></span>0. Proyecto Touro The G<span class=\"_ _0\"></span>roup ini<span class=\"_ _0\"></span>tially acq<span class=\"_ _0\"></span>uired <span class=\"_ _0\"></span>a 10% <span class=\"_ _e\"></span>stake in<span class=\"_ _0\"></span> Cobre <span class=\"_ _e\"></span>San Raf<span class=\"_ _0\"></span>ael, S.L. <span class=\"_ _e\"></span>(\u201cCSR\u201d), the<span class=\"_ _0\"></span> owne<span class=\"_ _0\"></span>r of<span class=\"_ _0\"></span> Proyecto<span class=\"_ _0\"></span> Tou<span class=\"_ _0\"></span>ro, as <span class=\"_ _5\"></span>part <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>earn-in <span class=\"_ _1\"></span>agreement, <span class=\"_ _5\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>designed<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>enable <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>acquire <span class=\"_ _1\"></span>up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>80% <span class=\"_ _1\"></span>of the <span class=\"_ _4\"> </span>copper <span class=\"_ _3\"></span>project. <span class=\"_ _3\"></span>Proyecto <span class=\"_ _3\"> </span>Touro <span class=\"_ _4\"> </span>is <span class=\"_ _3\"> </span>lo<span class=\"_ _1\"></span>cated <span class=\"_ _3\"></span>in <span class=\"_ _3\"> </span>Galici<span class=\"_ _1\"></span>a, <span class=\"_ _4\"> </span>north-west <span class=\"_ _3\"></span>Spain, <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>currently <span class=\"_ _4\"> </span>in <span class=\"_ _3\"></span>the permitting process. In <span class=\"_ _0\"></span>July 2017, <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup anno<span class=\"_ _0\"></span>unced that <span class=\"_ _0\"></span>it had <span class=\"_ _e\"></span>executed t<span class=\"_ _0\"></span>he option <span class=\"_ _0\"></span>to acqui<span class=\"_ _0\"></span>re 10% <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>share capit<span class=\"_ _0\"></span>al of CSR, a wholl<span class=\"_ _0\"></span>y owned subsi<span class=\"_ _0\"></span>diary of Explotaciones<span class=\"_ _0\"></span> Gallegas S.L. This acqui<span class=\"_ _0\"></span>sition was part <span class=\"_ _0\"></span>of an earn-<span class=\"_ _3c\"> </span>in ag<span class=\"_ _0\"></span>reement, <span class=\"_ _0\"></span>structured <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>four <span class=\"_ _0\"></span>phases, <span class=\"_ _e\"></span>allowing the <span class=\"_ _e\"></span>Group t<span class=\"_ _0\"></span>o pr<span class=\"_ _0\"></span>ogressively <span class=\"_ _0\"></span>increase <span class=\"_ _e\"></span>its stake<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span> CSR<span class=\"_ _0\"></span> up to 80%: - <span class=\"_ _2d\"> </span><span class=\"ff1\">Phase <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff9\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _5\"></span><span class=\"ff9\">The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>paid <span class=\"_ _5\"></span>\u20ac0.5 <span class=\"_ _1\"></span>million <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>secure <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>exclusivit<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>agreement<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>committed </span></span>to fundin<span class=\"_ _0\"></span>g up <span class=\"_ _0\"></span>to a <span class=\"_ _0\"></span>maximum <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f \u20ac5.0 <span class=\"_ _e\"></span>million to <span class=\"_ _0\"></span>support <span class=\"_ _0\"></span>the permit<span class=\"_ _0\"></span>ting and <span class=\"_ _0\"></span>financing <span class=\"_ _e\"></span>stages.<span class=\"ff1\"> </span>- <span class=\"_ _2d\"> </span><span class=\"ff1\">Phase <span class=\"_ _5\"></span>2 <span class=\"_ _5\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _5\"></span><span class=\"ff9\">Upon <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceipt <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>permits, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equired <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>pay <span class=\"_ _5\"></span>\u20ac2.0 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>acquire <span class=\"_ _5\"></span>an </span></span>additional 30% interest in th<span class=\"_ _0\"></span>e project (cumulative 40%). - <span class=\"_ _2d\"> </span><span class=\"ff1\">Phase <span class=\"_ _1\"></span>3 <span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>Once <span class=\"_ _1\"></span>developmen<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>capital is <span class=\"_ _1\"></span>secured and co<span class=\"_ _1\"></span>nstruction<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>commences, the Group <span class=\"_ _1\"></span>is </span>required to pay \u20ac5.0 million to acquire an additional 30%<span class=\"_ _0\"></span> interest in the <span class=\"_ _1\"></span>project (cum<span class=\"_ _0\"></span>ulative 70%). - <span class=\"_ _2d\"> </span><span class=\"ff1\">Phase <span class=\"_ _5\"></span>4 <span class=\"_ _5\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _5\"></span>Upon <span class=\"_ _1\"></span>declaration <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>comm<span class=\"_ _0\"></span>ercial <span class=\"_ _5\"></span>production, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>purchases <span class=\"_ _1\"></span>an <span class=\"_ _5\"></span>additional<span class=\"_ _0\"></span> </span>10% <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>(cumulative <span class=\"_ _3\"></span>80<span class=\"_ _0\"></span>%) <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>exchange <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>0.<span class=\"_ _0\"></span>75% <span class=\"_ _3\"></span>Net <span class=\"_ _5\"></span>Smelter <span class=\"_ _3\"></span>Return <span class=\"_ _5\"></span>royalty, <span class=\"_ _3\"></span>with <span class=\"_ _5\"></span>a buyback option. The <span class=\"_ _1\"></span>Agreement <span class=\"_ _1\"></span>was <span class=\"_ _1\"></span>structured <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>ensu<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>each phase <span class=\"_ _5\"></span>and corresponding <span class=\"_ _1\"></span>payment <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>only occur once the project wa<span class=\"_ _0\"></span>s de-risked, permitted, and operati<span class=\"_ _0\"></span>onal.<span class=\"lse\">. </span> On<span class=\"ls0\"> <span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>Ju<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>Atalaya <span class=\"_ _5\"></span>announced <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Touro, <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>local <span class=\"_ _1\"></span>entity <span class=\"_ _1\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _1\"></span>Rafael, <span class=\"_ _1\"></span>was </span>declared <span class=\"_ _e\"></span>a strategic <span class=\"_ _e\"></span>industrial <span class=\"_ _e\"></span>pro<span class=\"_ _1\"></span>ject <span class=\"_ _e\"></span>by the <span class=\"_ _e\"></span>Council <span class=\"_ _0\"></span>of t<span class=\"_ _0\"></span>he Xun<span class=\"_ _0\"></span>ta de <span class=\"_ _e\"></span>Galicia <span class=\"_ _0\"></span>(\"XdG\"). <span class=\"_ _e\"></span>Under legislati<span class=\"_ _0\"></span>on of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Autonomo<span class=\"_ _0\"></span>us <span class=\"_ _3\"></span>Community <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>Galicia, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>status<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>strategic<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>industrial <span class=\"_ _3\"></span>project<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>(or <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Spanish,<span class=\"_ _0\"></span> Proyecto <span class=\"_ _0\"></span>Industrial <span class=\"_ _e\"></span>Estrat\u00e9gico (<span class=\"_ _0\"></span>\"PIE\")) <span class=\"_ _0\"></span>acts <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>simplify <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>administrative <span class=\"_ _0\"></span>procedures <span class=\"_ _e\"></span>associated <span class=\"_ _0\"></span>with the development of ind<span class=\"_ _0\"></span>ustrial projects and intends to su<span class=\"_ _0\"></span>bstantially reduce permittin<span class=\"_ _0\"></span>g timelines. This <span class=\"_ _5\"></span>declaration <span class=\"_ _5\"></span>highlights <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>XdG's <span class=\"_ _5\"></span>commitment <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>promoting <span class=\"_ _3\"></span>new<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>investment<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>at <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>benefit<span class=\"_ _0\"></span> the <span class=\"_ _1\"></span>region <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>also <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>pport the <span class=\"_ _5\"></span>objective<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the European <span class=\"_ _1\"></span>Union. <span class=\"_ _1\"></span>Copper <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>onsidered <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>strat<span class=\"_ _0\"></span>egic raw <span class=\"_ _3\"></span>material<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>EU <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>this <span class=\"_ _5\"></span>project <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>potenti<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>become <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>new <span class=\"_ _5\"></span>source <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>su<span class=\"_ _1\"></span>stainable European copper produc<span class=\"_ _0\"></span>tion. The XdG <span class=\"_ _0\"></span>is c<span class=\"_ _0\"></span>ontinuing its <span class=\"_ _0\"></span>review acc<span class=\"_ _0\"></span>ording to th<span class=\"_ _0\"></span>e simplifi<span class=\"_ _0\"></span>ed procedures <span class=\"_ _0\"></span>afforded t<span class=\"_ _0\"></span>o projects <span class=\"_ _0\"></span>with PI<span class=\"_ _0\"></span>E status. <span class=\"_ _4\"> </span>The <span class=\"_ _4\"> </span>public <span class=\"_ _4\"> </span>information <span class=\"_ _4\"> </span>period, <span class=\"_ _4\"> </span>which <span class=\"_ _4\"> </span>serves <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>inform <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>surrounding <span class=\"_ _4\"> </span>communities <span class=\"_ _3\"> </span>and organisations  about <span class=\"_ _7\"> </span>the  proposed  project, <span class=\"_ _7\"> </span>concluded  on  31 <span class=\"_ _7\"> </span>January <span class=\"_ _7\"> </span>2025.  Cobre  San <span class=\"_ _7\"> </span>Rafael  is currently <span class=\"_ _7\"> </span>focused  o<span class=\"_ _1\"></span>n <span class=\"_ _7\"> </span>analysing  and <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>esponding <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>feedback <span class=\"_ _7\"> </span>submitted <span class=\"_ _7\"> </span>during  the <span class=\"_ _7\"> </span>public information period<span class=\"_ _0\"></span> and assessing the <span class=\"_ _0\"></span>sectoral reports iss<span class=\"_ _0\"></span>ued by the various<span class=\"_ _0\"></span> departments of th<span class=\"_ _0\"></span>e XdG. As <span class=\"_ _1\"></span>a result <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>changes occurred <span class=\"_ _1\"></span>during the <span class=\"_ _1\"></span>year, the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>considers <span class=\"_ _5\"></span>that it <span class=\"_ _1\"></span>is likely <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>phases<span class=\"_ _0\"></span> 2, 3 <span class=\"_ _1\"></span>and 4 of <span class=\"_ _1\"></span>the Touro project may <span class=\"_ _1\"></span>be completed, and therefore, in application of <span class=\"_ _1\"></span>the Group's policy on <span class=\"_ _5\"></span>contin<span class=\"_ _0\"></span>gent <span class=\"_ _1\"></span>payments <span class=\"_ _5\"></span>(Note <span class=\"_ _1\"></span>2.31<span class=\"ff9\">), <span class=\"_ _5\"></span>it <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>recorded <span class=\"_ _1\"></span>an <span class=\"_ _5\"></span>intangible <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>amounting <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>\u20ac16.5 <span class=\"_ _1\"></span>million </span>at the end of the year<span class=\"_ _0\"></span> (Note 14), as well as the corresp<span class=\"_ _0\"></span>onding contingent liabilities (n<span class=\"_ _0\"></span>ote <span class=\"ls36\">26<span class=\"ls32\">).<span class=\"_ _1\"></span></span></span> In line with the Group's policy on non-controlling interests (note 2.3), the Group has allocated 20% of this new intangible asset in <span class=\"_ _0\"></span>non-<span class=\"ff9\">controlling interests, amounting t<span class=\"_ _0\"></span>o \u20ac3.3 million (Note <span class=\"ff1 ls36\">25<span class=\"ls32\">).<span class=\"ls0\"> </span></span></span></span>As described in n<span class=\"_ _0\"></span>ote 14 and linked to <span class=\"ff9\">the G<span class=\"_ _0\"></span>roup\u2019s expectation<span class=\"_ _0\"></span> <span class=\"ff1\">that future phases may<span class=\"_ _0\"></span> be completed, </span></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _0\"></span>reversed <span class=\"_ _e\"></span>an i<span class=\"_ _0\"></span>mpairment <span class=\"_ _e\"></span>recorded in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2019 <span class=\"_ _e\"></span>on int<span class=\"_ _0\"></span>angible <span class=\"_ _e\"></span>fixed ass<span class=\"_ _0\"></span>ets <span class=\"_ _0\"></span>amounting <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>\u20ac6.9 million, which corresponded<span class=\"_ _0\"></span> to capitalised expenses associated with<span class=\"_ _0\"></span> Proyecto Touro. In <span class=\"_ _1\"></span>addition, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Company continues <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>engage <span class=\"_ _5\"></span>with the <span class=\"_ _1\"></span>many <span class=\"_ _5\"></span>stakeholde<span class=\"_ _0\"></span>rs <span class=\"_ _5\"></span>in the <span class=\"_ _1\"></span>region <span class=\"_ _5\"></span>incl<span class=\"_ _0\"></span>uding through various <span class=\"_ _1\"></span>recruitment initiatives, <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>is restoring <span class=\"_ _1\"></span>the water <span class=\"_ _1\"></span>quality of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>rivers aro<span class=\"_ _1\"></span>und Touro by operating its water trea<span class=\"_ _0\"></span>tment plant. The <span class=\"_ _5\"></span>Company <span class=\"_ _5\"></span>also <span class=\"_ _1\"></span>continues <span class=\"_ _5\"></span>infill <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>step-out <span class=\"_ _5\"></span>drilling <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ogrammes <span class=\"_ _5\"></span>focused <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>areas <span class=\"_ _5\"></span>captured <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span> the initial mine plan and wh<span class=\"_ _0\"></span>ere mineralisation remains o<span class=\"_ _0\"></span>pen. Proyecto Masa Valve<span class=\"_ _0\"></span>rde On <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>October <span class=\"_ _1\"></span>2020, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Company announced <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>entered <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definitive <span class=\"_ _1\"></span>purchase agreement to  acqui<span class=\"_ _0\"></span>re  100% <span class=\"_ _6\"> </span>of  the <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>hares <span class=\"_ _f\"> </span>of  Camb<span class=\"_ _0\"></span>ridge  Min<span class=\"_ _0\"></span>eria <span class=\"_ _f\"> </span>Espa\u00f1a, <span class=\"_ _f\"> </span>S.L.  (since<span class=\"_ _0\"></span>  rename<span class=\"_ _0\"></span>d  Atalaya<span class=\"_ _0\"></span>  Masa<span class=\"_ _0\"></span> Valverde, <span class=\"_ _e\"></span>S<span class=\"_ _1\"></span>.L.U.), <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Spanish <span class=\"_ _0\"></span>company <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>fully <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>wns <span class=\"_ _0\"></span>the M<span class=\"_ _0\"></span>asa <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>alverde polyme<span class=\"_ _0\"></span>tallic <span class=\"_ _0\"></span>project <span class=\"_ _0\"></span>located in <span class=\"_ _3\"></span>Huelva <span class=\"_ _5\"></span>(Spain). <span class=\"_ _5\"></span>Under <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>terms <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>agreement <span class=\"_ _5\"></span>Atalaya <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ake <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>aggregate <span class=\"_ _5\"></span>\u20ac1.4 <span class=\"_ _3\"></span>million<span class=\"_ _0\"></span> cash <span class=\"_ _3\"> </span>payment <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>two <span class=\"_ _3\"></span>instalments <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>approximately <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>same <span class=\"_ _4\"> </span>amount. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>first <span class=\"_ _4\"> </span>payment <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>to <span class=\"_ _3\"> </span>be executed <span class=\"_ _6\"> </span>once <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>project <span class=\"_ _4\"> </span>is <span class=\"_ _f\"> </span>permitted <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>second <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>final <span class=\"_ _6\"> </span>payment <span class=\"_ _6\"> </span>when <span class=\"_ _6\"> </span>first <span class=\"_ _4\"> </span>production <span class=\"_ _f\"> </span>is achieved from the conce<span class=\"_ _0\"></span>ssion.  n <span class=\"_ _0\"></span>November <span class=\"_ _e\"></span>2023, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>exploitation <span class=\"_ _e\"></span>permit <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>the Ma<span class=\"_ _0\"></span>sa <span class=\"_ _e\"></span>Valverde and <span class=\"_ _e\"></span>Majadales <span class=\"_ _e\"></span>deposits <span class=\"_ _0\"></span>was <span class=\"_ _e\"></span>officially granted. <span class=\"ff9\">Following <span class=\"_ _0\"></span>this milestone, <span class=\"_ _0\"></span>in January 2024, <span class=\"_ _e\"></span>the Company made a <span class=\"_ _0\"></span>payment of<span class=\"_ _0\"></span> \u20ac0.7 million <span class=\"_ _0\"></span>as </span>part of the process ass<span class=\"_ _0\"></span>ociated with the granted permits. Proyecto Ossa Morena<span class=\"ff1 fs5\"> </span>In <span class=\"_ _3\"> </span>D<span class=\"_ _1\"></span>ecember <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>Atalaya <span class=\"_ _3\"> </span>anno<span class=\"_ _1\"></span>unced <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>acquisition <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>51% <span class=\"_ _3\"> </span>interest <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>Rio <span class=\"_ _3\"></span>Narcea <span class=\"_ _3\"> </span>Nick<span class=\"_ _1\"></span>el, <span class=\"_ _3\"></span>S.L., which <span class=\"_ _a\"> </span>own<span class=\"ls1c\">ed</span> <span class=\"_ _a\"> </span>9 <span class=\"_ _a\"> </span>investigation <span class=\"_ _a\"> </span>permits. <span class=\"_ _7\"> </span>T<span class=\"_ _1\"></span>he <span class=\"_ _a\"> </span>acquisition <span class=\"_ _7\"> </span>also <span class=\"_ _c\"> </span>provid<span class=\"_ _0\"></span>ed <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>100% <span class=\"_ _a\"> </span>interest <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>three investigation <span class=\"_ _3\"></span>permits <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>also <span class=\"_ _3\"> </span>located <span class=\"_ _4\"> </span>along <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Ossa<span class=\"_ _1\"></span>-Morena <span class=\"_ _3\"></span>Metallogenic <span class=\"_ _3\"></span>Belt. <span class=\"_ _3\"></span>In <span class=\"_ _4\"> </span>Q3 <span class=\"_ _3\"></span>2022, Atalaya <span class=\"_ _3\"></span>increased <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>ownership <span class=\"_ _3\"></span>interest <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>POM <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>99.9%, <span class=\"_ _5\"></span>up <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>51%, <span class=\"_ _3\"></span>following <span class=\"_ _3\"></span>completion <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> capital <span class=\"_ _4\"> </span>increase <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>will <span class=\"_ _4\"> </span>fund <span class=\"_ _4\"> </span>exploration <span class=\"_ _4\"> </span>activities. <span class=\"_ _3\"></span>During <span class=\"_ _4\"> </span>2022 <span class=\"_ _4\"> </span>Atalaya <span class=\"_ _4\"> </span>rejected <span class=\"_ _3\"> </span>8 <span class=\"_ _6\"> </span>investigation<span class=\"_ _0\"></span> permits. Atalaya will pay<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>total of <span class=\"_ _1\"></span>\u20ac2.5 million in <span class=\"_ _1\"></span>cash in <span class=\"_ _1\"></span>three instalments and <span class=\"_ _1\"></span>grant a <span class=\"_ _1\"></span>1% net smelter <span class=\"_ _1\"></span>return (\u201cNSR\u201d) <span class=\"_ _6\"> </span>royalty <span class=\"_ _f\"> </span>over <span class=\"_ _6\"> </span>all  a<span class=\"_ _0\"></span>cquired <span class=\"_ _6\"> </span>permits. <span class=\"_ _6\"> </span>The  fi<span class=\"_ _0\"></span>rst  p<span class=\"_ _0\"></span>ayment <span class=\"_ _6\"> </span>of  \u20ac0.5 <span class=\"_ _4\"> </span>million  <span class=\"ff1\">was <span class=\"_ _6\"> </span>made <span class=\"_ _f\"> </span>following </span>execution <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>purchase<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>agreement. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>second <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>third <span class=\"_ _5\"></span>instalments <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>\u20ac1 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>each <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be<span class=\"_ _e\"></span> made once the envi<span class=\"_ _0\"></span>ronmental impact statement<span class=\"_ _0\"></span> (\u201cEIS\u201d) and the final mining<span class=\"_ _0\"></span> permits for any project<span class=\"_ _0\"></span> within <span class=\"_ _5\"></span>any <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>investigati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>permits <span class=\"_ _1\"></span>acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Transaction <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>secured. <span class=\"_ _1\"></span>In <span class=\"_ _5\"></span>accordance with <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>agreement,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>these<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>outstanding <span class=\"_ _3\"></span>instalm<span class=\"_ _0\"></span>ents <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>disclosed <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>-current <span class=\"_ _5\"></span>payable <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the sellers (Note 26<span class=\"ls32\">).</span> Proyecto Riotinto East<span class=\"_ _0\"></span> In <span class=\"_ _6\"> </span>December  2020, <span class=\"_ _4\"> </span>Atalaya <span class=\"_ _6\"> </span>entered  into <span class=\"_ _4\"> </span>a  Mem<span class=\"_ _0\"></span>orandum <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>Understanding <span class=\"_ _f\"> </span>with <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>lo<span class=\"_ _1\"></span>cal <span class=\"_ _6\"> </span>private Spanish <span class=\"_ _4\"> </span>company <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>acquire <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>1<span class=\"_ _1\"></span>00% <span class=\"_ _4\"> </span>beneficial <span class=\"_ _4\"> </span>interest <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>three <span class=\"_ _4\"> </span>investigation <span class=\"_ _4\"> </span>permits <span class=\"_ _4\"> </span>(known <span class=\"_ _4\"> </span>as Pe\u00f1as <span class=\"_ _5\"></span>Blancas, <span class=\"_ _1\"></span>Cerro <span class=\"_ _5\"></span>Negro <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>Herreros <span class=\"_ _5\"></span>investigation <span class=\"_ _1\"></span>permits), <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ove<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>approximately <span class=\"_ _5\"></span>12,368<span class=\"_ _0\"></span> hectares <span class=\"_ _1\"></span>and are <span class=\"_ _1\"></span>located <span class=\"_ _1\"></span>immediately east <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Proyecto Riotinto.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>After <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>short <span class=\"_ _1\"></span>drilling campaign, the Los <span class=\"_ _5\"></span>Herreros <span class=\"_ _1\"></span>investigation <span class=\"_ _5\"></span>permit <span class=\"_ _1\"></span>was <span class=\"_ _5\"></span>rejected <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>June <span class=\"_ _5\"></span>2022. <span class=\"_ _5\"></span>Proyecto <span class=\"_ _5\"></span>Ri<span class=\"_ _0\"></span>otinto <span class=\"_ _5\"></span>East <span class=\"_ _5\"></span>consists <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the remaining two investigation<span class=\"_ _0\"></span> permits, Pe\u00f1as Blancas and <span class=\"_ _0\"></span>Cerro Negro, totalling 10,016 hectar<span class=\"_ _0\"></span>es. Skellefte Belt Project and<span class=\"_ _0\"></span> Rockliden Project During <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>year, <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>Gro<span class=\"_ _1\"></span>up <span class=\"_ _4\"> </span>entered <span class=\"_ _4\"> </span>into <span class=\"_ _4\"> </span>agreements <span class=\"_ _3\"></span>with <span class=\"_ _4\"> </span>Mineral <span class=\"_ _4\"> </span>Prospektering <span class=\"_ _3\"> </span>i <span class=\"_ _6\"> </span>Sverige <span class=\"_ _4\"> </span>AB <span class=\"_ _6\"> </span>in<span class=\"_ _0\"></span> relation <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Skellefte <span class=\"_ _4\"> </span>Belt <span class=\"_ _4\"> </span>Project <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>Rockliden <span class=\"_ _3\"> </span>Project, <span class=\"_ _4\"> </span>both <span class=\"_ _4\"> </span>situated <span class=\"_ _3\"> </span>in <span class=\"_ _4\"> </span>well<span class=\"_ _1\"></span>-established volcanogenic <span class=\"_ _e\"></span>massive <span class=\"_ _e\"></span>sulphide <span class=\"_ _31\"></span>districts <span class=\"_ _e\"></span>renowned <span class=\"_ _e\"></span>for <span class=\"_ _e\"></span>their <span class=\"_ _0\"></span>mineral <span class=\"_ _31\"></span>resource <span class=\"_ _e\"></span>potential.<span class=\"_ _1\"></span> <span class=\"_ _e\"></span><span class=\"ls73\">In<span class=\"ls0\"> <span class=\"_ _0\"></span>2024, <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>total </span></span>of <span class=\"ff9\">\u20ac1.2 milli<span class=\"_ _0\"></span>on<span class=\"ff1\"> in funding <span class=\"_ _0\"></span>was provided <span class=\"_ _0\"></span>to MPS in <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>elation to p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eparatory w<span class=\"_ _0\"></span>ork for the <span class=\"_ _e\"></span>planned winter </span></span>drilling campaigns and to co<span class=\"_ _0\"></span>mpensate for certain past ex<span class=\"_ _0\"></span>penditures incurred by MP<span class=\"_ _0\"></span>S<span class=\"_ _1\"></span> (Note 15). Overview of assets by minin<span class=\"_ _0\"></span>g projects The  following  table  presents  the  allocation  of  assets <span class=\"_ _f\"> </span>across  the  Company's  mining  operations,<span class=\"_ _0\"></span> distinguishing <span class=\"_ _3\"> </span>between <span class=\"_ _4\"> </span>mining <span class=\"_ _4\"> </span>assets, <span class=\"_ _4\"> </span>which <span class=\"_ _4\"> </span>include <span class=\"_ _3\"> </span>explo<span class=\"_ _1\"></span>ration, <span class=\"_ _4\"> </span>development,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>production<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>related <span class=\"_ _b\"> </span>investments, <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>non-mining <span class=\"_ _b\"> </span>assets, <span class=\"_ _b\"> </span>covering <span class=\"_ _b\"> </span>infrastructure, <span class=\"_ _b\"> </span>equipment, <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>other supporting assets. <div class=\"gs4\"><table class=\"s w21a hdc\" id=\"_f69a2e0f-2620-476e-b0e3-bbf8cf14969c\"><tr><td></td><td></td><td class=\"c x171 y1239 w21b hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Proyecto<span class=\"_ _3c\"> </span></div></td><td class=\"c x172 y1239 w21b hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Proyecto<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x173 y1239 w21b hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Proyecto<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x150 y123b w21c hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Net book valu<span class=\"_ _0\"></span>e<span class=\"_ _3c\"> </span></div></td><td class=\"c x174 y123b w21b hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Proyecto<span class=\"_ _3c\"> </span></div></td><td class=\"c x175 y123b w21d hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Ossa<span class=\"_ _3c\"> </span></div></td><td class=\"c x176 y123b w21e hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Masa<span class=\"_ _3c\"> </span></div></td><td class=\"c x177 y123b w21b hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Proyecto<span class=\"_ _3c\"> </span></div></td><td class=\"c x178 y123b w21f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Riotinto<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x150 y123c w220 hde\"><div class=\"t m0 x14f h18 y123a ff9 fs7 fc1 sc0 ls0 ws0\">(\u20ac'000)<span class=\"_ _3c\"> </span></div></td><td class=\"c x179 y123c w221 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Touro<span class=\"_ _3c\"> </span></div></td><td class=\"c x17a y123c w222 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Morena<span class=\"_ _3c\"> </span></div></td><td class=\"c x17b y123c w223 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Valverde<span class=\"_ _3c\"> </span></div></td><td class=\"c x17c y123c w21f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Riotinto<span class=\"_ _3c\"> </span></div></td><td class=\"c x17d y123c w224 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">East<span class=\"_ _3c\"> </span></div></td><td class=\"c x17e y123d w117 ha9\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y123e w114 h23\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Mining asset<span class=\"_ _0\"></span>s </div></td><td class=\"c x17f y123e w115 h23\"><div class=\"t m0 xa h18 y4b6 ff1 fs7 fc1 sc0 ls53 ws0\">31<span class=\"ls0\">,<span class=\"ls91\">894</span></span><span class=\"ls0\"><span class=\"ls91\"><span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x180 y123e w15 h23\"><div class=\"t m0 x7a h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">2,101 </div></td><td class=\"c x181 y123e w115 h23\"><div class=\"t m0 x7 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">3,842 </div></td><td class=\"c x182 y123e w116 h23\"><div class=\"t m0 x20 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">441,<span class=\"ls90\">29</span>5 </div></td><td class=\"c x183 y123e w15 h23\"><div class=\"t m0 x22 h18 y4b6 ff1 fs7 fc1 sc0 ls4d ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x17e y123e w117 h23\"><div class=\"t m0 x2 hc y4b6 ff2 fs7 fc1 sc0 ls0 ws0\">479,<span class=\"ls3f\">182</span> </div></td></tr><tr><td class=\"c x16d y123f w114 h23\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Non-mining as<span class=\"_ _0\"></span>sets </div></td><td class=\"c x17f y123f w115 h23\"><div class=\"t m0 xb9 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x180 y123f w15 h23\"><div class=\"t m0 xb9 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y123f w115 h23\"><div class=\"t m0 xb9 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x182 y123f w116 h23\"><div class=\"t m0 x22 h18 y4b6 ff1 fs7 fc1 sc0 ls4d ws0\">59<span class=\"ls0\"> </span></div></td><td class=\"c x183 y123f w15 h23\"><div class=\"t m0 xb9 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x17e y123f w117 h23\"><div class=\"t m0 x54 hc y4b6 ff2 fs7 fc1 sc0 ls6 ws0\">59<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x17f y1240 w115 h23\"><div class=\"t m0 xa h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">31,894 </div></td><td class=\"c x180 y1240 w15 h23\"><div class=\"t m0 x7a h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">2,101 </div></td><td class=\"c x181 y1240 w115 h23\"><div class=\"t m0 x7 h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">3,842 </div></td><td class=\"c x182 y1240 w116 h23\"><div class=\"t m0 x5d h18 y4b6 ff1 fs7 fc1 sc0 ls0 ws0\">4<span class=\"ls48\">41</span>,<span class=\"ls53\">35</span>4 </div></td><td class=\"c x183 y1240 w15 h23\"><div class=\"t m0 x22 h18 y4b6 ff1 fs7 fc1 sc0 ls4d ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x17e y1240 w117 h23\"><div class=\"t m0 x2 hc y4b6 ff2 fs7 fc1 sc0 ls0 ws0\">479,241 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Atalaya Mining Plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "Atalaya Mining Plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Cyprus",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "private company with limited liability",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "1 Lampousa Street, Nicosia, Cyprus",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Following the Company\u2019s Extraordinary General Meeting (\u201cEGM\u201d) on 13 October 2015, the change of name from EMED Mining Public Limited to Atalaya Mining Plc became effective on 21 October 2015.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Principal activities Atalaya is a European mining and development company. The strategy is to evaluate and prioritise metal production opportunities in several jurisdictions throughout the well-known belts of base and precious metal mineralisation in Spain, elsewhere in Europe and Latin America.  The Group has interests in four mining projects: Proyecto Riotinto, Proyecto Touro, Proyecto Masa Valverde and Proyecto Ossa Morena. In addition, the Group  has an  earn-in agreement to acquire certain investigation permits at Proyecto Riotinto East. Additional information about the Company is available at www.atalayamining.com. Proyecto Riotinto The Company owns and operates through a wholly owned subsidiary, \u201cProyecto Riotinto\u201d, an open- pit copper mine located in the Iberian Pyrite Belt, in the Andalusia region of Spain, approximately 65 km northwest of Seville. A brownfield expansion of this mine was completed in 2019 and successfully commissioned by Q1 2020. Proyecto Touro The Group initially acquired a 10% stake in Cobre San Rafael, S.L. (\u201cCSR\u201d), the owner of Proyecto Touro, as part of an earn-in agreement, which was designed to enable the Group to acquire up to 80% of the  copper project. Proyecto  Touro  is  located in  Galicia,  north-west Spain,  and is  currently  in the permitting process. In July 2017, the Group announced that it had executed the option to acquire 10% of the share capital of CSR, a wholly owned subsidiary of Explotaciones Gallegas S.L. This acquisition was part of an earn- in agreement, structured in four phases, allowing the Group to progressively increase its stake in CSR up to 80%: -  Phase 1 \u2013 The Group paid \u20ac0.5 million to secure the exclusivity agreement and committed to funding up to a maximum of \u20ac5.0 million to support the permitting and financing stages. -  Phase 2 \u2013 Upon receipt of permits, the Group is required to pay \u20ac2.0 million to acquire an additional 30% interest in the project (cumulative 40%). -  Phase 3 \u2013 Once development capital is secured and construction commences, the Group is required to pay \u20ac5.0 million to acquire an additional 30% interest in the project (cumulative 70%). -  Phase 4 \u2013 Upon declaration of commercial production, the Group purchases an additional 10% interest (cumulative 80%) in exchange for a 0.75% Net Smelter Return royalty, with a buyback option. The Agreement was structured to ensure that each phase and corresponding payment would only occur once the project was de-risked, permitted, and operational..  On 24 June 2024, Atalaya announced that Proyecto Touro, via its local entity Cobre San Rafael, was declared a strategic industrial project by the Council of the Xunta de Galicia (\"XdG\"). Under legislation of the Autonomous Community of Galicia, the status of strategic industrial project (or in Spanish, Proyecto Industrial Estrat\u00e9gico (\"PIE\")) acts to simplify the administrative procedures associated with the development of industrial projects and intends to substantially reduce permitting timelines. This declaration highlights the XdG's commitment to promoting new investment that will benefit the region and also support the objectives of the European Union. Copper is considered a strategic raw material by the EU and this project has the potential to become a new source of sustainable European copper production. The XdG is continuing its review according to the simplified procedures afforded to projects with PIE status.  The  public  information  period,  which  serves  to  inform  the  surrounding  communities  and organisations  about  the  proposed  project,  concluded  on  31  January  2025.  Cobre  San  Rafael  is currently  focused  on  analysing  and  responding  to  the  feedback  submitted  during  the  public information period and assessing the sectoral reports issued by the various departments of the XdG. As a result of the changes occurred during the year, the Group considers that it is likely that phases 2, 3 and 4 of the Touro project may be completed, and therefore, in application of the Group's policy on contingent payments (Note 2.31), it has recorded an intangible asset amounting to \u20ac16.5 million at the end of the year (Note 14), as well as the corresponding contingent liabilities (note 26). In line with the Group's policy on non-controlling interests (note 2.3), the Group has allocated 20% of this new intangible asset in non-controlling interests, amounting to \u20ac3.3 million (Note 25). As described in note 14 and linked to the Group\u2019s expectation that future phases may be completed, the Group has reversed an impairment recorded in 2019 on intangible fixed assets amounting to \u20ac6.9 million, which corresponded to capitalised expenses associated with Proyecto Touro. In addition, the Company continues to engage with the many stakeholders in the region including through various recruitment initiatives, and is restoring the water quality of the rivers around Touro by operating its water treatment plant. The Company also continues infill and step-out drilling programmes focused on areas captured in the initial mine plan and where mineralisation remains open. Proyecto Masa Valverde On 21 October 2020, the Company announced that it entered into a definitive purchase agreement to  acquire  100%  of  the  shares  of  Cambridge  Mineria  Espa\u00f1a,  S.L.  (since  renamed  Atalaya  Masa Valverde, S.L.U.), a Spanish company which fully owns the Masa Valverde polymetallic project located in Huelva (Spain). Under the terms of the agreement Atalaya will make an aggregate \u20ac1.4 million cash  payment in  two instalments of  approximately the  same  amount. The first  payment is to  be executed  once  the  project  is  permitted  and  second  and  final  payment  when  first  production  is achieved from the concession.  n November 2023, the exploitation permit for the Masa Valverde and Majadales deposits was officially granted. Following this milestone, in January 2024, the Company made a payment of \u20ac0.7 million as part of the process associated with the granted permits. Proyecto Ossa Morena In  December 2021, Atalaya  announced the  acquisition  of  a 51%  interest  in  Rio Narcea  Nickel, S.L., which  owned  9  investigation  permits.  The  acquisition  also  provided  a  100%  interest  in  three investigation permits that  are also  located  along the Ossa-Morena Metallogenic Belt. In  Q3 2022, Atalaya increased its ownership interest in POM to 99.9%, up from 51%, following completion of a capital  increase  that  will  fund  exploration  activities. During  2022  Atalaya  rejected  8  investigation permits. Atalaya will pay a total of \u20ac2.5 million in cash in three instalments and grant a 1% net smelter return (\u201cNSR\u201d)  royalty  over  all  acquired  permits.  The  first  payment  of  \u20ac0.5  million  was  made  following execution of the purchase agreement. The second and third instalments of \u20ac1 million each will be made once the environmental impact statement (\u201cEIS\u201d) and the final mining permits for any project within any of the investigation permits acquired under the Transaction are secured. In accordance with the agreement, these outstanding instalments are disclosed as a non-current payable to the sellers (Note 26). Proyecto Riotinto East In  December  2020,  Atalaya  entered  into  a  Memorandum  of  Understanding  with  a  local  private Spanish  company  to  acquire  a  100%  beneficial  interest  in  three  investigation  permits  (known  as Pe\u00f1as Blancas, Cerro Negro and Herreros investigation permits), which cover approximately 12,368 hectares and are located immediately east of Proyecto Riotinto. After a short drilling campaign, the Los Herreros investigation permit was rejected in June 2022. Proyecto Riotinto East consists of the remaining two investigation permits, Pe\u00f1as Blancas and Cerro Negro, totalling 10,016 hectares. Skellefte Belt Project and Rockliden Project During  the  year,  the  Group  entered  into  agreements with  Mineral  Prospektering  i  Sverige  AB  in relation  to  the  Skellefte  Belt  Project  and the  Rockliden  Project,  both  situated  in  well-established volcanogenic massive sulphide districts renowned for their mineral resource potential. In 2024, a total of \u20ac1.2 million in funding was provided to MPS in relation to preparatory work for the planned winter drilling campaigns and to compensate for certain past expenditures incurred by MPS (Note 15). Overview of assets by mining projects The  following  table  presents  the  allocation  of  assets  across  the  Company's  mining  operations, distinguishing  between  mining  assets,  which  include  exploration,  development,  and  production- related  investments,  and  non-mining  assets,  covering  infrastructure,  equipment,  and  other supporting assets.Proyecto Proyecto Proyecto Net book value Proyecto Ossa Masa Proyecto Riotinto (\u20ac'000) Touro Morena Valverde Riotinto East Total Mining assets 31,894 2,101 3,842 441,295 50 479,182 Non-mining assets - - - 59 - 59 31,894 2,101 3,842 441,354 50 479,241 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "<div class=\"c w2 h0 gs6\"><div class=\"t m0 x1 h12 ydda ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 ha y8e8 ff2 fs6 fc1 sc0 ls0 ws0\">2. Summary <span class=\"_ _0\"></span>of material accou<span class=\"_ _0\"></span>nting policies </div><div class=\"t m0 x1 h12 yd9b ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _4\"> </span>principal <span class=\"_ _3\"></span>accounting <span class=\"_ _4\"> </span>policies <span class=\"_ _3\"></span>applied <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>preparati<span class=\"_ _0\"></span>on <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>these <span class=\"_ _4\"> </span>consolidated <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>company </div><div class=\"t m0 x1 h12 yd9c ff1 fs0 fc1 sc0 ls0 ws0\">financial statements are set out below. These policies have been consistently applied<span class=\"_ _0\"></span> to all the<span class=\"_ _1\"></span> years<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h2 yddb ff1 fs0 fc1 sc0 ls0 ws0\">presented, unless othe<span class=\"_ _0\"></span>rwise stated.<span class=\"ff2\"> </span></div><div class=\"t m0 x1 h44 yddc ff1 fs2 fc6 sc0 ls0 ws0\">2.1 Basis of preparation<span class=\"ff2 fs0\"> </span></div><div class=\"t m0 x1 h12 y2f9 ff1 fs0 fc1 sc0 ls0 ws0\">(a) Overview </div><div class=\"t m0 x1 h12 y35e ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _5\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>Atalaya <span class=\"_ _1\"></span>Mining <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>pper, <span class=\"_ _1\"></span>S.A. <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>(together, </div><div class=\"t m0 x1 h12 y3a5 ff1 fs0 fc1 sc0 ls0 ws0\">the <span class=\"_ _3\"></span>\"Group\") <span class=\"_ _3\"></span>hav<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>prepared <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>accordance <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>Reporting <span class=\"_ _3\"></span>Standa<span class=\"_ _0\"></span>rds </div><div class=\"t m0 x1 h12 y3a6 ff9 fs0 fc1 sc0 ls0 ws0\">(\u201cIFRS\u201d) <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>adopted <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>European <span class=\"_ _7\"> </span>Union <span class=\"_ _7\"> </span>(EU). <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>compris<span class=\"_ _1\"></span><span class=\"ff1\">e <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>standards <span class=\"_ _7\"> </span>issued <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>the </span></div><div class=\"t m0 x1 h12 y3a7 ff9 fs0 fc1 sc0 ls0 ws0\">International Acc<span class=\"_ _0\"></span>ounting S<span class=\"_ _0\"></span>tandards <span class=\"_ _0\"></span>Board (\u201cIASB\u201d), <span class=\"_ _e\"></span>as endorsed <span class=\"_ _0\"></span>by th<span class=\"_ _0\"></span>e EU <span class=\"_ _0\"></span>for applic<span class=\"_ _0\"></span>ation by <span class=\"_ _e\"></span>publicly </div><div class=\"t m0 x1 h12 y2fd ff1 fs0 fc1 sc0 ls0 ws0\">listed companies.<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1 h12 y26b ff9 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _5\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>presented <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>Euros <span class=\"_ _5\"></span>(\u20ac),<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>all <span class=\"_ _5\"></span>amounts <span class=\"_ _1\"></span>rounded <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the </div><div class=\"t m0 x1 h12 y3f3 ff9 fs0 fc1 sc0 ls0 ws0\">nearest thousand (\u20ac\u2019000), u<span class=\"_ _0\"></span>nless otherwise stated.<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h12 yddd ff1 fs0 fc1 sc0 ls0 ws0\">As <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>Spanish <span class=\"_ _12\"> </span>company <span class=\"_ _c\"> </span>operating <span class=\"_ _12\"> </span>under <span class=\"_ _12\"> </span>EU <span class=\"_ _12\"> </span>regulations, <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>Group <span class=\"_ _12\"> </span>also <span class=\"_ _12\"> </span>complies <span class=\"_ _12\"> </span>with <span class=\"_ _c\"> </span>the </div><div class=\"t m0 x1 h12 ydde ff1 fs0 fc1 sc0 ls0 ws0\">requirements <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>panish <span class=\"_ _1\"></span>corporate <span class=\"_ _1\"></span>law, <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>cluding <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Comm<span class=\"_ _0\"></span>ercial <span class=\"_ _5\"></span>Code <span class=\"_ _1\"></span>(C\u00f3digo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Comercio) <span class=\"_ _5\"></span>an<span class=\"_ _0\"></span>d </div><div class=\"t m0 x1 h12 yddf ff1 fs0 fc1 sc0 ls0 ws0\">the <span class=\"_ _a\"> </span>S<span class=\"_ _1\"></span>panish <span class=\"_ _a\"> </span>Capital <span class=\"_ _c\"> </span>Companies <span class=\"_ _a\"> </span>Act <span class=\"_ _c\"> </span>(Ley <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>S<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"> </span>de <span class=\"_ _c\"> </span>Capital), <span class=\"_ _c\"> </span>whe<span class=\"_ _0\"></span>re <span class=\"_ _c\"> </span>applicable. <span class=\"_ _a\"> </span>These </div><div class=\"t m0 x1 h12 yde0 ff1 fs0 fc1 sc0 ls0 ws0\">regulations govern the p<span class=\"_ _0\"></span>reparation and disclosure<span class=\"_ _0\"></span> of consolidated financial<span class=\"_ _0\"></span> statements.<span class=\"_ _1\"></span>  </div><div class=\"t m0 x1 h12 yde1 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 yd18 ff1 fs0 fc1 sc0 ls0 ws0\">The  definition  of  Public  Interest  Entity  <span class=\"ff9\">(\u201cPIE\u201d)  </span>is  set  out  in  Article  2.13  of  Directive  2006/43/EC,<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y6b0 ff1 fs0 fc1 sc0 ls0 ws0\">amended <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>Article<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1 <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>Directive <span class=\"_ _1\"></span>2014/56/EU, <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>states<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>is co<span class=\"_ _1\"></span>nsidered <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>PIEs: <span class=\"_ _1\"></span>(a) <span class=\"_ _1\"></span>entities </div><div class=\"t m0 x1 h12 y88b ff1 fs0 fc1 sc0 ls0 ws0\">governed <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>law <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Member <span class=\"_ _5\"></span>State <span class=\"_ _1\"></span>whose <span class=\"_ _1\"></span>transferable <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ecurities <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>admitted <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>trading <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yde2 ff1 fs0 fc1 sc0 ls0 ws0\">regulated <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>Member <span class=\"_ _5\"></span>State; <span class=\"_ _5\"></span>(b) <span class=\"_ _5\"></span>credit <span class=\"_ _5\"></span>institutions <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>defined <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>point <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Article <span class=\"_ _5\"></span>3(1) <span class=\"_ _5\"></span>of </div><div class=\"t m0 x1 h12 yde3 ff1 fs0 fc1 sc0 ls0 ws0\">Directive  2013/36/EU;  (c)<span class=\"_ _0\"></span>  insurance  undertakings  withi<span class=\"_ _0\"></span>n  the  meaning  of  Article  2<span class=\"_ _0\"></span>(1)  of  Directive </div><div class=\"t m0 x1 h12 y53a ff1 fs0 fc1 sc0 ls0 ws0\">91/674/EEC; <span class=\"_ _e\"></span>and (d) <span class=\"_ _e\"></span>entities d<span class=\"_ _0\"></span>esignated <span class=\"_ _0\"></span>by <span class=\"_ _e\"></span>Me<span class=\"_ _1\"></span>mber <span class=\"_ _e\"></span>States<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>as publi<span class=\"_ _0\"></span>c-interest <span class=\"_ _0\"></span>entities. <span class=\"_ _0\"></span>As <span class=\"_ _e\"></span>the compan<span class=\"_ _0\"></span>y </div><div class=\"t m0 x1 h12 yde4 ff1 fs0 fc1 sc0 ls0 ws0\">is not included in any of the<span class=\"_ _0\"></span> categories above<span class=\"lse\">, </span>it is not co<span class=\"_ _0\"></span>nsidered to be a PIE. </div><div class=\"t m0 x1 h12 y176 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 yde5 ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _3\"></span>preparation <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>these <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>statements <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>conformity <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>IFRS <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>equires <span class=\"_ _3\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>application <span class=\"_ _3\"></span>of </div><div class=\"t m0 x1 h12 y8cd ff1 fs0 fc1 sc0 ls0 ws0\">critical <span class=\"_ _e\"></span>accounting <span class=\"_ _0\"></span>estimates <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>judgements. <span class=\"_ _0\"></span>Management <span class=\"_ _e\"></span>must <span class=\"_ _e\"></span>exercise <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>best <span class=\"_ _0\"></span>judgement <span class=\"_ _e\"></span>when </div><div class=\"t m0 x1 h12 ybb4 ff9 fs0 fc1 sc0 ls0 ws0\">applying <span class=\"_ _7\"> </span>the <span class=\"_ _a\"> </span>Group\u2019s <span class=\"_ _7\"> </span>accounting <span class=\"_ _7\"> </span>policies, <span class=\"_ _7\"> </span>particularly <span class=\"_ _7\"> </span>in <span class=\"_ _a\"> </span>areas <span class=\"_ _7\"> </span>involving <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>mplex <span class=\"_ _7\"> </span>transactions,<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yde6 ff1 fs0 fc1 sc0 ls0 ws0\">estimates, and <span class=\"_ _e\"></span>assumptions. <span class=\"_ _0\"></span>The key <span class=\"_ _0\"></span>areas <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>equiring sign<span class=\"_ _0\"></span>ificant judgment <span class=\"_ _e\"></span>or estimates <span class=\"_ _e\"></span>are disclosed<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yde7 ff1 fs0 fc1 sc0 ls0 ws0\">in Note 3.3.  </div><div class=\"t m0 x1 h12 ya52 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 yde8 ff1 fs0 fc1 sc0 ls0 ws0\">(b) Going concern </div><div class=\"t m0 x1 h12 y3b6 ff1 fs0 fc1 sc0 ls0 ws0\">These  consolidated  fina<span class=\"_ _0\"></span>ncial  statements  ha<span class=\"_ _0\"></span>ve  been  prepared  on  a  g<span class=\"_ _0\"></span>oing  concern  basis,  which<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y3b7 ff1 fs0 fc1 sc0 ls0 ws0\">assumes <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>continue <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>operate <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>meet <span class=\"_ _5\"></span>its<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>financial <span class=\"_ _5\"></span>obligations <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>normal </div><div class=\"t m0 x1 h12 ya75 ff1 fs0 fc1 sc0 ls0 ws0\">course of business. </div><div class=\"t m0 x1 h13 yde9 ff8 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span><span class=\"ff1\"> </span></div></div>The <span class=\"_ _3\"></span>Directors <span class=\"_ _5\"></span>have <span class=\"_ _3\"></span>assessed <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _3\"></span>financial <span class=\"_ _5\"></span>position, <span class=\"_ _3\"></span>operational <span class=\"_ _5\"></span>performance, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>external market <span class=\"_ _3\"></span>conditions <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>least <span class=\"_ _4\"> </span>12 <span class=\"_ _3\"></span>months <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>date <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>approval <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>thes<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>financial statements. <span class=\"_ _1\"></span>This <span class=\"_ _5\"></span>assessment <span class=\"_ _1\"></span>considered: <span class=\"_ _5\"></span>Copper <span class=\"_ _5\"></span>price <span class=\"_ _1\"></span>volatility <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>fo<span class=\"_ _0\"></span>reign <span class=\"_ _5\"></span>exchange <span class=\"_ _1\"></span>fluctuations, given <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>dir<span class=\"_ _1\"></span>ect <span class=\"_ _e\"></span>impact on <span class=\"_ _e\"></span>revenue <span class=\"_ _e\"></span>and profi<span class=\"_ _0\"></span>tability; pr<span class=\"_ _0\"></span>oduction l<span class=\"_ _e\"></span>ev<span class=\"_ _1\"></span>els <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>cost <span class=\"_ _e\"></span>profile, <span class=\"_ _0\"></span>ensuring <span class=\"_ _0\"></span>the Group <span class=\"_ _6\"> </span>maintains <span class=\"_ _4\"> </span>operational <span class=\"_ _4\"> </span>efficiency <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>financial <span class=\"_ _4\"> </span>resilience; <span class=\"_ _6\"> </span>capital <span class=\"_ _6\"> </span>expenditure <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>ongoing development  pro<span class=\"ff9\">jects,  alig<span class=\"_ _0\"></span>ning  with  the  Group\u2019s  st<span class=\"_ _0\"></span>rategic  and  operational  n<span class=\"_ _0\"></span>eeds<span class=\"ff1\">; <span class=\"_ _7\"> </span>liquidity  and<span class=\"_ _0\"></span> </span></span>borrowing <span class=\"_ _6\"> </span>facilities, <span class=\"_ _4\"> </span>confirming <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _6\"> </span>ability <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>meet <span class=\"_ _f\"> </span>financial<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>bligations<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>as <span class=\"_ _6\"> </span>they <span class=\"_ _6\"> </span>fall <span class=\"_ _6\"> </span>due<span class=\"ff1 ls18\">; </span>energy c<span class=\"_ _0\"></span>ost stability, <span class=\"_ _e\"></span>supported by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>commissioning <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a solar <span class=\"_ _0\"></span>power plan<span class=\"_ _0\"></span>t and <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>ong<span class=\"_ _1\"></span>-term P<span class=\"_ _0\"></span>PA t<span class=\"_ _0\"></span>o mitigate <span class=\"_ _7\"> </span>electricity <span class=\"_ _a\"> </span>price <span class=\"_ _7\"> </span>volatility, <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>egulatory <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>geopolitical <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>isks, <span class=\"_ _7\"> </span>ensuring <span class=\"_ _7\"> </span>compliance <span class=\"_ _a\"> </span>with evolving <span class=\"_ _e\"></span>industry <span class=\"_ _e\"></span>regulations <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>addressing <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>global <span class=\"_ _e\"></span>market <span class=\"_ _e\"></span>disruptions<span class=\"_ _1\"></span>; <span class=\"_ _e\"></span>copper <span class=\"_ _e\"></span>head <span class=\"_ _e\"></span>grade variability, with sensitivity analyses c<span class=\"_ _0\"></span>onducted to evaluate the impact of potential fluctuati<span class=\"_ _0\"></span>ons in ore quality. Following  a  c<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>mprehensive  r<span class=\"_ _0\"></span>eview  of  f<span class=\"_ _0\"></span>orecasts,  financi<span class=\"_ _0\"></span>al  resources,  and<span class=\"_ _e\"></span>  stress<span class=\"_ _1\"></span>-tested  downside<span class=\"_ _0\"></span> scenarios, <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Directo<span class=\"_ _0\"></span>rs <span class=\"_ _c\"> </span>have <span class=\"_ _c\"> </span>concluded <span class=\"_ _c\"> </span>that <span class=\"_ _a\"> </span>there <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>no <span class=\"_ _c\"> </span>material <span class=\"_ _c\"> </span>uncertainti<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>that <span class=\"_ _12\"> </span>could reasonably <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>cast <span class=\"_ _5\"></span><span class=\"ff9\">s<span class=\"_ _1\"></span>ignificant <span class=\"_ _5\"></span>doubt <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>ability <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>continue <span class=\"_ _5\"></span>operating <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a </span>going <span class=\"_ _6\"> </span>concern. <span class=\"_ _6\"> </span>Accordingly, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>go<span class=\"_ _1\"></span>ing <span class=\"_ _6\"> </span>concern <span class=\"_ _4\"> </span>basis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>accounting <span class=\"_ _6\"> </span>remains <span class=\"_ _6\"> </span>appropriate <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the preparation of these con<span class=\"_ _0\"></span>solidated financial statements. The <span class=\"_ _c\"> </span>Dir<span class=\"_ _1\"></span>ectors <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>Management <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>continue <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>monitor <span class=\"_ _12\"> </span>external <span class=\"_ _c\"> </span>factors, <span class=\"_ _12\"> </span>including <span class=\"_ _c\"> </span>market conditions <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>regulatory <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opments, <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>ensure <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emains <span class=\"_ _5\"></span>well-positioned <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>navigate<span class=\"_ _0\"></span> potential challenges. 2.2 Changes in accounting policy and disclosures<span class=\"ff2 fs0\">  </span>The Group has <span class=\"_ _e\"></span>ado<span class=\"_ _1\"></span>pted all <span class=\"_ _0\"></span>the new and <span class=\"_ _e\"></span>rev<span class=\"_ _1\"></span>ised IFRSs <span class=\"_ _0\"></span>and Internati<span class=\"_ _0\"></span>onal Accounting <span class=\"_ _0\"></span>Standards (IASs)<span class=\"_ _0\"></span> which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elevant <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>its <span class=\"_ _4\"> </span>operat<span class=\"_ _1\"></span>ions <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>are <span class=\"_ _f\"> </span>effective <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>accounting <span class=\"_ _f\"> </span>periods<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>commencing <span class=\"_ _6\"> </span>on <span class=\"_ _6\"> </span>1 January 2024. IFRS 16 (Amendment) <span class=\"ff9\">\u2013</span> Leas<span class=\"_ _0\"></span>e Liability in a Sale and Leas<span class=\"_ _0\"></span>eback The  amendment  to  IFRS  1<span class=\"_ _0\"></span>6  clarifies  how  a  company  should<span class=\"_ _0\"></span>  account  for  a  sale  and<span class=\"_ _0\"></span>  leaseback transaction  afte<span class=\"_ _0\"></span>r  the  transa<span class=\"_ _0\"></span>ction  date.  While<span class=\"_ _0\"></span>  IFRS  16<span class=\"_ _0\"></span>  already  incl<span class=\"_ _0\"></span>udes  requiremen<span class=\"_ _0\"></span>ts  on  how<span class=\"_ _0\"></span>  to recognise <span class=\"_ _0\"></span>a sale <span class=\"_ _e\"></span>and leaseba<span class=\"_ _0\"></span>ck at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction d<span class=\"_ _0\"></span>ate, i<span class=\"_ _0\"></span>t did <span class=\"_ _e\"></span>not previousl<span class=\"_ _0\"></span>y specify ho<span class=\"_ _0\"></span>w to <span class=\"_ _e\"></span>record the<span class=\"_ _0\"></span> transaction <span class=\"_ _a\"> </span>thereafter. <span class=\"_ _a\"> </span>The <span class=\"_ _c\"> </span>amendment <span class=\"_ _a\"> </span>provides <span class=\"_ _a\"> </span>additional <span class=\"_ _a\"> </span>guidance <span class=\"_ _a\"> </span>on <span class=\"_ _c\"> </span>how <span class=\"_ _a\"> </span>entities <span class=\"_ _a\"> </span>should measure <span class=\"_ _3\"> </span>lease <span class=\"_ _4\"> </span>liabilities <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>arise <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>sale <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>leaseback <span class=\"_ _3\"> </span>transaction. <span class=\"_ _4\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _3\"></span>amendment <span class=\"_ _4\"> </span>became effective from 1<span class=\"_ _1\"></span> January <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>After assessment, <span class=\"_ _1\"></span>management has concluded <span class=\"_ _1\"></span>that this <span class=\"_ _1\"></span>amendment has no material impact<span class=\"_ _0\"></span> on the Group\u2019s consolidated<span class=\"_ _0\"></span> financial statements.<span class=\"ff1\"> </span>IAS 1 <span class=\"_ _1\"></span>(Amendment) <span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>Classification of Liabilities as Current or <span class=\"_ _1\"></span>Non-Current <span class=\"_ _1\"></span>and IAS 1 <span class=\"_ _1\"></span>(Amendment) <span class=\"ff9\">\u2013</span> Non-Current Liabilities with <span class=\"_ _0\"></span>Covenants The ame<span class=\"_ _0\"></span>ndments <span class=\"_ _0\"></span>to IAS<span class=\"_ _0\"></span> 1 <span class=\"_ _e\"></span>clarify that <span class=\"_ _e\"></span>the classifica<span class=\"_ _0\"></span>tion of<span class=\"_ _0\"></span> li<span class=\"_ _0\"></span>abilities as<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>rrent or <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-current dep<span class=\"_ _0\"></span>ends on <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>rights <span class=\"_ _6\"> </span>that <span class=\"_ _f\"> </span>exist <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>reporting <span class=\"_ _6\"> </span>date, <span class=\"_ _6\"> </span>rather <span class=\"_ _f\"> </span>than <span class=\"_ _6\"> </span>management's <span class=\"_ _6\"> </span>expectations <span class=\"_ _6\"> </span>or  p<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>balance <span class=\"_ _3\"></span>sheet <span class=\"_ _5\"></span>events <span class=\"_ _3\"></span>(e.g., <span class=\"_ _5\"></span>waivers <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>covenant <span class=\"_ _3\"></span>breaches). <span class=\"_ _3\"></span>Additionally, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _3\"></span>improve disclosure <span class=\"_ _e\"></span>requirements <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>right <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>defer <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>settlement <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>liability <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>conditional <span class=\"_ _e\"></span>on m<span class=\"_ _0\"></span>eeting covenants <span class=\"_ _4\"> </span>within <span class=\"_ _4\"> </span>12 <span class=\"_ _6\"> </span>months <span class=\"_ _4\"> </span>after <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>reporting <span class=\"_ _6\"> </span>date. <span class=\"_ _4\"> </span>These <span class=\"_ _6\"> </span>amendments <span class=\"_ _4\"> </span>became <span class=\"_ _4\"> </span>effective <span class=\"_ _4\"> </span>on <span class=\"_ _6\"> </span>1 January <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>must <span class=\"_ _3\"> </span>be <span class=\"_ _3\"> </span>applied <span class=\"_ _4\"> </span>retrospectively <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"> </span>8 <span class=\"_ _3\"></span>(\"Accounting <span class=\"_ _3\"></span>Policies, <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in Accounting <span class=\"_ _c\"> </span>Estimates, <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>Errors\"). <span class=\"_ _c\"> </span>After <span class=\"_ _12\"> </span>assessment, <span class=\"_ _c\"> </span>management <span class=\"_ _c\"> </span>has <span class=\"_ _c\"> </span>concluded <span class=\"_ _c\"> </span>that <span class=\"_ _c\"> </span>this amendment has no material<span class=\"_ _0\"></span> impact on the Group\u2019s cons<span class=\"_ _0\"></span>olidated financial statements.<span class=\"ff1\"> </span>IAS 7 (Amendment) and IFR<span class=\"_ _0\"></span>S 7 (Amendment) <span class=\"ff9\">\u2013</span> Supplier Finance A<span class=\"_ _0\"></span>rrangements (\"Confirming\") The <span class=\"_ _3\"></span>IASB <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>amended <span class=\"_ _5\"></span>IAS <span class=\"_ _3\"></span>7 <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>7 <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>enhance <span class=\"_ _5\"></span>disclosure <span class=\"_ _5\"></span>requirements <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>supplier <span class=\"_ _3\"></span>finance<span class=\"_ _e\"></span> arrangements <span class=\"_ _5\"></span>(\"confirming\") <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>their <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>liabilities, <span class=\"_ _5\"></span>cash <span class=\"_ _3\"></span>flows, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>liq<span class=\"_ _0\"></span>uidity <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isk <span class=\"_ _5\"></span>exposure. These am<span class=\"_ _0\"></span>endments add<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ess <span class=\"_ _0\"></span>investor c<span class=\"_ _0\"></span>oncerns <span class=\"_ _0\"></span>regarding <span class=\"_ _0\"></span>the lack <span class=\"_ _0\"></span>of transp<span class=\"_ _0\"></span>arency in<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eporting <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f supplier <span class=\"_ _c\"> </span>finance <span class=\"_ _12\"> </span>arrangem<span class=\"_ _0\"></span>ents. <span class=\"_ _12\"> </span>This <span class=\"_ _c\"> </span>amendment <span class=\"_ _12\"> </span>be<span class=\"_ _0\"></span>came <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>on <span class=\"_ _12\"> </span>1 <span class=\"_ _c\"> </span>January <span class=\"_ _12\"> </span>2024. <span class=\"_ _12\"> </span>After assessment, <span class=\"_ _6\"> </span>management <span class=\"_ _6\"> </span>has<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>concluded <span class=\"_ _6\"> </span>that  thi<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>amendment <span class=\"_ _6\"> </span>has <span class=\"_ _f\"> </span>no <span class=\"_ _f\"> </span>material <span class=\"_ _6\"> </span>impact <span class=\"_ _6\"> </span>on  th<span class=\"_ _0\"></span>e Group\u2019s consolidated financi<span class=\"_ _0\"></span>al statements.<span class=\"ff1\"> </span>Standards issued but n<span class=\"_ _0\"></span>ot yet effective and not yet adopted by the <span class=\"_ _0\"></span>Group  The <span class=\"_ _0\"></span>following <span class=\"_ _e\"></span>amendment <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _e\"></span>issued b<span class=\"_ _0\"></span>ut <span class=\"ls11\">is</span> <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>yet <span class=\"_ _0\"></span>effective <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>the Group.<span class=\"_ _0\"></span> Whil<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>mandatory application begins on 1 Janu<span class=\"_ _0\"></span>ary 2025, early adoption is pe<span class=\"_ _0\"></span>rmitted. <span class=\"ff2\"> </span>IAS 21 (Amendment) <span class=\"ff9\">\u2013</span> Lack <span class=\"_ _0\"></span>of Exchangeability The <span class=\"_ _1\"></span>IASB <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>amended <span class=\"_ _1\"></span>IAS 21 <span class=\"_ _5\"></span>to introduce <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>requirements <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>help <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>determine <span class=\"_ _1\"></span>whether a currency <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>exchangeable<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _5\"></span>anothe<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>currency<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and, <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>not, <span class=\"_ _5\"></span>how <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>determine <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>appropriate <span class=\"_ _1\"></span>spot exchange <span class=\"_ _6\"> </span>rate <span class=\"_ _6\"> </span>to  use.<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>When <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>currency <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>no<span class=\"_ _1\"></span>t <span class=\"_ _6\"> </span>exchangeable, <span class=\"_ _6\"> </span>an <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ntity <span class=\"_ _6\"> </span>must <span class=\"_ _6\"> </span>estimate <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>spot exchange <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>aluation <span class=\"_ _5\"></span>date, <span class=\"_ _5\"></span>reflecting <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>orderly <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>transaction<span class=\"_ _0\"></span> between market participan<span class=\"_ _0\"></span>ts would occur under<span class=\"_ _0\"></span> prevailing economic condition<span class=\"_ _0\"></span>s. Upon <span class=\"_ _a\"> </span>initial <span class=\"_ _a\"> </span>application <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>this <span class=\"_ _7\"> </span>amendment, <span class=\"_ _a\"> </span>entities <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _a\"> </span>not <span class=\"_ _c\"> </span>required <span class=\"_ _7\"> </span>to <span class=\"_ _c\"> </span>restate <span class=\"_ _a\"> </span>comparati<span class=\"_ _0\"></span>ve information. Instead, <span class=\"_ _1\"></span>affected <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>must <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated s<span class=\"_ _1\"></span>pot exchange <span class=\"_ _1\"></span>rate at the initial application da<span class=\"_ _0\"></span>te, with the resulting adjustme<span class=\"_ _0\"></span>nt recognised in reserves. This amendment become<span class=\"_ _0\"></span>s effective on 1 January 2025,<span class=\"_ _0\"></span> with early adoption permitted. Following our<span class=\"_ _0\"></span> assessment, <span class=\"_ _4\"> </span>we <span class=\"_ _3\"> </span>have <span class=\"_ _4\"> </span>determined <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>this <span class=\"_ _4\"> </span>amendment <span class=\"_ _3\"> </span>does <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>material <span class=\"_ _3\"></span>impact <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>the Group\u2019s consolidated financi<span class=\"_ _0\"></span>al statements.<span class=\"ff1\"> </span>Standards, <span class=\"_ _3\"></span>Interpretations, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Amendments <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>Existing <span class=\"_ _3\"></span>Standards <span class=\"_ _3\"></span>Not <span class=\"_ _3\"></span>Yet <span class=\"_ _4\"> </span>Endorsed <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>the European Union or N<span class=\"_ _0\"></span>ot Available for Early Adoption As <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>date <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>preparation <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>these <span class=\"_ _4\"> </span>consolidated <span class=\"_ _4\"> </span>financial <span class=\"_ _4\"> </span>statements, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>IASB <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>IFRS Interpretations <span class=\"_ _5\"></span>Committee <span class=\"_ _1\"></span>have <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>following <span class=\"_ _5\"></span>standards, <span class=\"_ _5\"></span>amendm<span class=\"_ _0\"></span>ents, <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>interpretations<span class=\"_ _e\"></span> that are still pending endo<span class=\"_ _0\"></span>rsement by the European Union. Since <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>standards <span class=\"_ _e\"></span>cannot <span class=\"_ _e\"></span>yet <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>adopted, <span class=\"_ _e\"></span>we <span class=\"_ _e\"></span>have <span class=\"_ _0\"></span>assessed <span class=\"_ _31\"></span>the<span class=\"_ _1\"></span>ir <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group\u2019s consolidated financial state<span class=\"_ _0\"></span>ments once they become ap<span class=\"_ _0\"></span>plicable. IFRS 10 <span class=\"_ _0\"></span>(Amendment) and<span class=\"_ _e\"></span> IAS 28 <span class=\"_ _0\"></span>(Amendment) <span class=\"_ _0\"></span><span class=\"ff9\">\u2013<span class=\"ff1\"> Sale <span class=\"_ _e\"></span>or Contribution <span class=\"_ _0\"></span>of Assets<span class=\"_ _0\"></span> Between <span class=\"_ _0\"></span>an Investo<span class=\"_ _e\"></span>r </span></span>and Its Associate or Joint <span class=\"_ _0\"></span>Venture These <span class=\"_ _1\"></span>amendments <span class=\"_ _1\"></span>clarify <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>accounting <span class=\"_ _1\"></span>treatment <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>sales and <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntributions of <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>between<span class=\"_ _0\"></span> an <span class=\"_ _4\"> </span>investor <span class=\"_ _4\"> </span>and <span class=\"_ _3\"> </span>its <span class=\"_ _4\"> </span>associates <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>ventures, <span class=\"_ _4\"> </span>depending <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>whether <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>non<span class=\"_ _1\"></span>-monetary <span class=\"_ _3\"> </span>as<span class=\"_ _1\"></span>sets<span class=\"_ _0\"></span> transferred constitute a <span class=\"ff9\">\u201cbu<span class=\"_ _0\"></span>siness\u201d<span class=\"ff1\"> under IFRS 3. If the a<span class=\"_ _0\"></span>ssets qualify as a bu<span class=\"_ _0\"></span>siness, the investor must<span class=\"_ _0\"></span> </span></span>recognise the full <span class=\"_ _0\"></span>gain or loss <span class=\"_ _0\"></span>on the transaction. <span class=\"_ _0\"></span>Otherwise, the investor r<span class=\"_ _0\"></span>ecognises only the po<span class=\"_ _0\"></span>rtion of the gain or loss att<span class=\"_ _0\"></span>ributable to other investors. Originally, <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>ese <span class=\"_ _5\"></span>amendments <span class=\"_ _1\"></span>were <span class=\"_ _5\"></span>set <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>applied<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>prospectively <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>January <span class=\"_ _5\"></span>2016, <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ut <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>late 2015, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>IASB <span class=\"_ _0\"></span>postponed <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>effective <span class=\"_ _e\"></span>date <span class=\"_ _0\"></span>indefinitely, <span class=\"_ _31\"></span>pending <span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>broader <span class=\"_ _e\"></span>review <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>accounting treatment for associates and joint ventures. As <span class=\"_ _1\"></span>these amendments remain indefinitely deferred and pending <span class=\"_ _e\"></span>EU <span class=\"_ _e\"></span>endorsement, <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _0\"></span>adopted <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>following <span class=\"_ _e\"></span>accounting<span class=\"_ _e\"></span> policy in accordance with IA<span class=\"_ _0\"></span>S 8: Since <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>does<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>engage <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>business <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mbinations, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>sale <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>contribution <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>a joint venture<span class=\"_ _0\"></span> is accounted<span class=\"_ _0\"></span> for by <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognising <span class=\"_ _0\"></span>only the po<span class=\"_ _0\"></span>rtion of <span class=\"_ _0\"></span>the gain <span class=\"_ _0\"></span>or loss att<span class=\"_ _0\"></span>ributable to <span class=\"_ _0\"></span>other investors in the joint ventu<span class=\"_ _0\"></span>re. IFRS 18 <span class=\"ff9\">\u2013</span> Presentation and <span class=\"_ _0\"></span>Disclosures in Financial St<span class=\"_ _0\"></span>atements IFRS <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>newly <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>standard <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>replaces <span class=\"_ _5\"></span>IAS <span class=\"_ _5\"></span>1 <span class=\"_ _3\"></span>(P<span class=\"_ _0\"></span>resentation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Financial <span class=\"_ _5\"></span>Statements) <span class=\"_ _3\"></span>whil<span class=\"_ _0\"></span>e retaining many of its co<span class=\"_ _0\"></span>re principles. However, it in<span class=\"_ _0\"></span>troduces key changes, including: A <span class=\"_ _2a\"> </span>structured <span class=\"_ _12\"> </span>format <span class=\"_ _2a\"> </span>for <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>income <span class=\"_ _12\"> </span>statement, <span class=\"_ _2a\"> </span>requiring <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>pecific <span class=\"_ _12\"> </span>totals <span class=\"_ _2a\"> </span>and <span class=\"_ _12\"> </span>subtotals <span class=\"_ _2a\"> </span>and categorising items<span class=\"_ _0\"></span> into fiv<span class=\"_ _0\"></span>e sections: operating,<span class=\"_ _0\"></span> investing, fin<span class=\"_ _0\"></span>ancing, income <span class=\"_ _0\"></span>taxes, an<span class=\"_ _0\"></span>d discontinued<span class=\"_ _0\"></span> operations. Disclosure <span class=\"_ _0\"></span>requirements <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>performance m<span class=\"_ _0\"></span>easures repo<span class=\"_ _0\"></span>rted in <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>(management-<span class=\"_ _3c\"> </span>defined performance meas<span class=\"_ _0\"></span>ures<span class=\"ls32\">).</span> Enhanced <span class=\"_ _1c\"> </span>aggregation <span class=\"_ _d\"> </span>and <span class=\"_ _1c\"> </span>disaggregation <span class=\"_ _1c\"> </span>principles <span class=\"_ _d\"> </span>applicable <span class=\"_ _1c\"> </span>to <span class=\"_ _1c\"> </span>both <span class=\"_ _13\"> </span>primary <span class=\"_ _d\"> </span>financial statements and notes. Although <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>does <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>affect <span class=\"_ _5\"></span>recognition <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>measurement <span class=\"_ _5\"></span>principles<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>may <span class=\"_ _5\"></span>alter <span class=\"_ _5\"></span>how <span class=\"_ _5\"></span>entities present their operating res<span class=\"_ _0\"></span>ult. This <span class=\"_ _3\"></span>standard <span class=\"_ _3\"></span>becomes <span class=\"_ _5\"></span>effective <span class=\"_ _3\"></span>from <span class=\"_ _3\"> </span>1 <span class=\"_ _3\"></span>January <span class=\"_ _3\"></span>2027, <span class=\"_ _3\"></span>including <span class=\"_ _3\"></span>interim <span class=\"_ _5\"></span>financial <span class=\"_ _3\"></span>statements, <span class=\"_ _3\"></span>and requires <span class=\"_ _e\"></span>retrospective <span class=\"_ _e\"></span>application. <span class=\"_ _e\"></span>Early <span class=\"_ _0\"></span>adoption <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>permitted, <span class=\"_ _e\"></span>but <span class=\"_ _e\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>still <span class=\"_ _0\"></span>pending <span class=\"_ _e\"></span>EU <span class=\"_ _e\"></span>endorsement. Following <span class=\"_ _e\"></span>our <span class=\"_ _e\"></span>preliminary <span class=\"_ _e\"></span>assessment, <span class=\"_ _e\"></span>IFRS <span class=\"_ _31\"></span>18 i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>expected <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>presentation <span class=\"_ _31\"></span>and di<span class=\"_ _0\"></span>sclosures in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _3\"> </span>consolidated <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>sta<span class=\"_ _1\"></span>tements <span class=\"_ _3\"> </span>but <span class=\"_ _4\"> </span>will <span class=\"_ _3\"></span>not <span class=\"_ _4\"> </span>affect<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span><span class=\"ff1\">recognition <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>measurement </span>principles. IFRS 19 <span class=\"ff9\">\u2013</span> Subsidiaries Witho<span class=\"_ _0\"></span>ut Public Accountability: Di<span class=\"_ _0\"></span>sclosures IFRS <span class=\"_ _6\"> </span>19 <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>new <span class=\"_ _4\"> </span>sta<span class=\"_ _1\"></span>ndard <span class=\"_ _4\"> </span>designed <span class=\"_ _f\"> </span>for <span class=\"_ _6\"> </span>subsidiaries <span class=\"_ _4\"> </span>without <span class=\"_ _6\"> </span>public <span class=\"_ _6\"> </span>accountability <span class=\"_ _6\"> </span>whose <span class=\"_ _6\"> </span>parent company <span class=\"_ _e\"></span>applies <span class=\"_ _0\"></span>full <span class=\"_ _e\"></span>IFRS <span class=\"_ _e\"></span>in i<span class=\"_ _0\"></span>ts <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsolidated <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>statements. <span class=\"_ _e\"></span>It all<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws <span class=\"_ _e\"></span>such <span class=\"_ _0\"></span>subsidiaries <span class=\"_ _31\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>follow IFRS recognition and me<span class=\"_ _0\"></span>asurement principles while appl<span class=\"_ _0\"></span>ying reduced disclosure requirements. This <span class=\"_ _a\"> </span>voluntary <span class=\"_ _a\"> </span>standard <span class=\"_ _a\"> </span>applies <span class=\"_ _a\"> </span>to <span class=\"_ _c\"> </span>subsidiaries<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>reparing <span class=\"_ _c\"> </span>consolidat<span class=\"_ _0\"></span>ed, <span class=\"_ _a\"> </span>separate, <span class=\"_ _a\"> </span>or <span class=\"_ _c\"> </span>individua<span class=\"_ _0\"></span>l financial statements, provid<span class=\"_ _0\"></span>ed that local regulations perm<span class=\"_ _0\"></span>it its use<span class=\"_ _1\"></span>. IFRS <span class=\"_ _1\"></span>19 <span class=\"_ _1\"></span>becomes <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>1 January <span class=\"_ _1\"></span>2027, <span class=\"_ _5\"></span>with<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>early <span class=\"_ _1\"></span>adoption <span class=\"_ _1\"></span>permitted, <span class=\"_ _1\"></span>but <span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>still pending EU endorsement. This  standa<span class=\"_ _0\"></span>rd  is <span class=\"_ _f\"> </span>not <span class=\"_ _f\"> </span>expected <span class=\"_ _f\"> </span>to  have<span class=\"_ _0\"></span>  a  m<span class=\"_ _0\"></span>aterial  im<span class=\"_ _0\"></span>pact <span class=\"_ _f\"> </span>on  the <span class=\"_ _6\"> </span>Group\u2019s  cons<span class=\"_ _0\"></span>olidated  financia<span class=\"_ _0\"></span>l statements, <span class=\"_ _b\"> </span>as <span class=\"_ _b\"> </span>its <span class=\"_ _b\"> </span>applicability<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>depends <span class=\"_ _b\"> </span>on <span class=\"_ _d\"> </span>the <span class=\"_ _2a\"> </span>status <span class=\"_ _b\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2a\"> </span>subsidiaries <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>local <span class=\"_ _b\"> </span>regulatory<span class=\"_ _0\"></span> requirements. IFRS  9 <span class=\"_ _7\"> </span>(Amendment)<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>and  IFRS  7  (Amendment)  <span class=\"ff9\">\u2013</span> <span class=\"_ _7\"> </span>Classification  and  Measuremen<span class=\"_ _0\"></span>t  of <span class=\"_ _7\"> </span>Financial Instruments These <span class=\"_ _a\"> </span>amendments <span class=\"_ _7\"> </span>clarify <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>refine <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>classification <span class=\"_ _7\"> </span>and <span class=\"_ _a\"> </span>derecognition <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>certain <span class=\"_ _a\"> </span>financial instruments, including: Clarification <span class=\"_ _0\"></span>of th<span class=\"_ _0\"></span>e recogniti<span class=\"_ _0\"></span>on and <span class=\"_ _e\"></span>derecognition date <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>specific <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>ties, with<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>new <span class=\"_ _3\"></span>exception <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>certain <span class=\"_ _3\"></span>liabilities <span class=\"_ _3\"></span>settled <span class=\"_ _3\"></span>through <span class=\"_ _3\"></span>electronic <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>transfer <span class=\"_ _3\"></span>systems. <span class=\"_ _3\"></span>Additional guidance on assessing whet<span class=\"_ _0\"></span>her a financial asset meets the solely payments of princi<span class=\"_ _0\"></span>pal and interest<span class=\"_ _0\"></span> (SPPI) <span class=\"_ _1\"></span>criter<span class=\"_ _1\"></span>ion. <span class=\"_ _1\"></span>New <span class=\"_ _5\"></span>disclosure <span class=\"_ _1\"></span>requirements <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>financial <span class=\"_ _5\"></span>instruments <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntractual <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>that<span class=\"_ _0\"></span> can alter <span class=\"_ _0\"></span>cash flows,<span class=\"_ _0\"></span> including <span class=\"_ _0\"></span>ESG-linked financial<span class=\"_ _0\"></span> instruments. Upd<span class=\"_ _0\"></span>ates to <span class=\"_ _0\"></span>disclosure <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>equirements<span class=\"_ _0\"></span> fo<span class=\"ls80\">r <span class=\"ls0\">equity instruments meas<span class=\"_ _0\"></span>ured at fair value through ot<span class=\"_ _0\"></span>her comprehensive income (FVOCI). </span></span>While the amendments<span class=\"_ _0\"></span> related to the SPPI criteri<span class=\"_ _0\"></span>on mainly affect financial instit<span class=\"_ _0\"></span>utions, the changes regarding recognition, ESG-linked ins<span class=\"_ _0\"></span>truments, and discl<span class=\"_ _0\"></span>osures are relevant to all entities. These  amendments  become  effective  from  1  January  2026,  with  early  adoption  permitted  but<span class=\"_ _0\"></span> pending EU endo<span class=\"_ _0\"></span>rsement. The amendm<span class=\"_ _0\"></span>ents may intr<span class=\"_ _0\"></span>oduce additional dis<span class=\"_ _0\"></span>closure req<span class=\"_ _0\"></span>uirements, but they are <span class=\"_ _1\"></span>not expected <span class=\"_ _1\"></span>to have <span class=\"_ _1\"></span>a significant <span class=\"_ _1\"></span>impact on the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span><span class=\"ff1\">recognition and <span class=\"_ _1\"></span>measurement of </span>financial instruments. IFRS Annual Improvements <span class=\"ff9\">\u2013</span> Volume<span class=\"_ _0\"></span> 11 The <span class=\"_ _7\"> </span><span class=\"ff9\">IASB\u2019s <span class=\"_ _7\"> </span>Annual  Improvements</span> <span class=\"_ _7\"> </span>process <span class=\"_ _7\"> </span>addresse<span class=\"_ _0\"></span>s <span class=\"_ _7\"> </span>minor <span class=\"_ _7\"> </span>amendments  to <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>to  eliminate inconsistencies and impr<span class=\"_ _0\"></span>ove clarity. The 11th volume includes changes to <span class=\"_ _0\"></span>the following standards: IFRS 1 <span class=\"ff9\">\u2013</span> First-time Adopti<span class=\"_ _0\"></span>on of IFRS IFRS 7 <span class=\"ff9\">\u2013</span> Financial Instrumen<span class=\"_ _0\"></span>ts: Disclosures IFRS 9 <span class=\"ff9\">\u2013</span> Financial Instrumen<span class=\"_ _0\"></span>ts IFRS 10 <span class=\"ff9\">\u2013</span> Consolidated Finan<span class=\"_ _0\"></span>cial Statements IAS 7 <span class=\"ff9\">\u2013</span> Statement of Cash<span class=\"_ _0\"></span> Flows These amendments b<span class=\"_ _e\"></span>eco<span class=\"_ _1\"></span>me effective <span class=\"_ _0\"></span>from 1 January 2<span class=\"_ _0\"></span>026, pending EU <span class=\"_ _0\"></span>endorsement. <span class=\"_ _0\"></span>The impact of<span class=\"_ _0\"></span> these impr<span class=\"_ _0\"></span>ovements is expe<span class=\"_ _0\"></span>cted to b<span class=\"_ _0\"></span>e limited, as<span class=\"_ _0\"></span> they pr<span class=\"_ _0\"></span>imarily clarify <span class=\"_ _0\"></span>existing guidance <span class=\"_ _0\"></span>rather tha<span class=\"_ _0\"></span>n introduce substantial chan<span class=\"_ _0\"></span>ges. IFRS <span class=\"_ _6\"> </span>9 <span class=\"_ _6\"> </span>(Amendment) <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>IFRS <span class=\"_ _6\"> </span>7 <span class=\"_ _f\"> </span>(Amendment) <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _6\"> </span>Electricity <span class=\"_ _6\"> </span>Su<span class=\"_ _1\"></span>pply <span class=\"_ _6\"> </span>Contracts <span class=\"_ _4\"> </span>Linked <span class=\"_ _6\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>N<span class=\"_ _1\"></span>atural Variability These <span class=\"_ _3\"></span>amendmen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>add<span class=\"_ _0\"></span>ress <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>accounting <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>electricity <span class=\"_ _3\"></span>suppl<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>contracts <span class=\"_ _5\"></span>dependent <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>natural conditions <span class=\"_ _5\"></span>(e.g., <span class=\"_ _5\"></span>wind <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>solar <span class=\"_ _5\"></span>energy), <span class=\"_ _5\"></span>helping <span class=\"_ _5\"></span>entitie<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>reflect <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>contracts <span class=\"_ _5\"></span>more <span class=\"_ _5\"></span>accurately <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span> their financial statements.<span class=\"_ _0\"></span> The key changes include: Clarification of the \"own<span class=\"_ _0\"></span> use\" exemption for electricity contracts. Allowing hedge accountin<span class=\"_ _0\"></span>g for certain contracts when used a<span class=\"_ _0\"></span>s hedging instruments. New <span class=\"_ _7\"> </span>disclosure  requirements <span class=\"_ _7\"> </span>to  improve <span class=\"_ _7\"> </span>transparency  regarding  the <span class=\"_ _7\"> </span>financial <span class=\"_ _7\"> </span>impact  of <span class=\"_ _7\"> </span>such contracts. These <span class=\"_ _2a\"> </span>amendments <span class=\"_ _12\"> </span>become <span class=\"_ _2a\"> </span>effective <span class=\"_ _12\"> </span>from <span class=\"_ _2a\"> </span>1 <span class=\"_ _2a\"> </span>January <span class=\"_ _2a\"> </span>2026, <span class=\"_ _2a\"> </span>pending <span class=\"_ _12\"> </span>EU <span class=\"_ _2a\"> </span>endorsement. <span class=\"_ _2a\"> </span>The amendments <span class=\"_ _4\"> </span>may <span class=\"_ _6\"> </span>require <span class=\"_ _4\"> </span>additional <span class=\"_ _f\"> </span>disclosures, <span class=\"_ _4\"> </span>particularly <span class=\"_ _4\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>enters <span class=\"_ _4\"> </span>into  r<span class=\"_ _0\"></span>enewable energy <span class=\"_ _12\"> </span>contracts, <span class=\"_ _12\"> </span>but <span class=\"_ _12\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>not <span class=\"_ _12\"> </span>expected <span class=\"_ _12\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>have <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>material <span class=\"_ _12\"> </span>impact <span class=\"_ _12\"> </span>on <span class=\"_ _2a\"> </span>recognition <span class=\"_ _12\"> </span>or measurement principles.<span class=\"_ _0\"></span> 2.3 Consolidation The <span class=\"_ _e\"></span>consolidated <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>statements <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>statements <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>Mining <span class=\"_ _0\"></span>Copper, <span class=\"_ _e\"></span>S.A.<span class=\"ls1b\">  </span>and its<span class=\"_ _0\"></span> subsidiarie<span class=\"_ _0\"></span>s, each <span class=\"_ _e\"></span>prepared up <span class=\"_ _e\"></span>to 31 <span class=\"_ _0\"></span>December, t<span class=\"_ _0\"></span>ogether w<span class=\"_ _0\"></span>ith the <span class=\"_ _e\"></span>attributable <span class=\"_ _0\"></span>share of <span class=\"_ _e\"></span>results and <span class=\"_ _5\"></span>reserves <span class=\"_ _1\"></span><span class=\"ff9\">of <span class=\"_ _5\"></span>associates <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures, <span class=\"_ _1\"></span>adjusted <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>neces<span class=\"_ _0\"></span>sary <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>conform<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s </span>accounting policies.<span class=\"_ _0\"></span> Subsidiaries <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>consolidate<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>acquisiti<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>which <span class=\"_ _3\"> </span>the <span class=\"_ _3\"></span>Group obtains <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>rol <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>continue <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>consolidated <span class=\"_ _5\"></span>until <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>such <span class=\"_ _3\"></span>control <span class=\"_ _5\"></span>ceases. <span class=\"_ _3\"></span>Control <span class=\"_ _3\"></span>exist<span class=\"_ _0\"></span>s when <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>exposed <span class=\"_ _1\"></span>to, <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>rights <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o, <span class=\"_ _5\"></span>variable<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>retur<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>involvement<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>entity and has the ability to affect <span class=\"_ _0\"></span>those returns through it<span class=\"_ _0\"></span>s power over the entit<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span>. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _5\"></span>reassesses <span class=\"_ _5\"></span>control <span class=\"_ _3\"></span>whenever <span class=\"_ _5\"></span>facts <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>circum<span class=\"_ _0\"></span>stances <span class=\"_ _5\"></span>indicate <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>one <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ore <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the elements of control ma<span class=\"_ _0\"></span>y have changed. A sub<span class=\"_ _0\"></span>sidiary is <span class=\"_ _e\"></span>an entity <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>is con<span class=\"_ _0\"></span>trolled by <span class=\"_ _e\"></span>the Group. <span class=\"_ _0\"></span>Control e<span class=\"_ _0\"></span>xists when <span class=\"_ _e\"></span>the Group<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>power to <span class=\"_ _5\"></span>govern <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>operating <span class=\"_ _5\"></span>policies <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>btain <span class=\"_ _1\"></span>benefits <span class=\"_ _5\"></span>from <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activities. <span class=\"_ _5\"></span>This<span class=\"_ _0\"></span> control is typicall<span class=\"_ _0\"></span>y achieved through<span class=\"_ _0\"></span> o<span class=\"_ _1\"></span>wnership <span class=\"_ _0\"></span>of more than 50%<span class=\"_ _0\"></span> of the voting<span class=\"_ _0\"></span> rights, either directl<span class=\"_ _0\"></span>y or indirectly. The <span class=\"_ _1\"></span>Group also <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsiders the <span class=\"_ _1\"></span>existence <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>otential v<span class=\"_ _1\"></span>oting r<span class=\"_ _1\"></span>ights, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>currently exercisable <span class=\"_ _1\"></span>or convertible, <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>assessment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>control. <span class=\"_ _5\"></span>Additionally,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>facto <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span><span class=\"ff9\">may<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>exist <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group\u2019s </span>voting rights, relative to the size and dispersion of other shareholders, give it the power to direct the<span class=\"_ _0\"></span> financial and operating p<span class=\"_ _0\"></span>olicies of the entity. If <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>ownership<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff1\">subsidiary <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>but <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>ol <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>retained, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>transaction <span class=\"_ _3\"></span>is </span>accounted for as an equity tr<span class=\"_ _0\"></span>ansaction. If the Group loses cont<span class=\"_ _0\"></span>rol of a subsidiary, it: - <span class=\"_ _2d\"> </span><span class=\"ff1\">Derecognises <span class=\"_ _3\"></span><span class=\"ff9\">the <span class=\"_ _5\"></span>subsidiary\u2019s <span class=\"_ _3\"></span>assets, <span class=\"_ _5\"></span>liabilities, <span class=\"_ _3\"></span>non</span>-controlling <span class=\"_ _5\"></span>interests, <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>equity </span>components. - <span class=\"_ _2d\"> </span><span class=\"ff1\">Recognises any resulting gai<span class=\"_ _0\"></span>n or loss in profit or loss. </span>- <span class=\"_ _2d\"> </span><span class=\"ff1\">Recognises any retained investment at fair<span class=\"_ _0\"></span> value on the date control is los<span class=\"_ _0\"></span>t. </span>All <span class=\"_ _1\"></span>intragroup <span class=\"_ _1\"></span>balances, <span class=\"_ _1\"></span>transactions, income, <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>expenses<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>unrealised <span class=\"_ _1\"></span>profits <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>losses<span class=\"_ _0\"></span> on  tr<span class=\"_ _0\"></span>ansactions  within<span class=\"_ _e\"></span>  the <span class=\"_ _f\"> </span>Group,  ar<span class=\"_ _0\"></span>e  eliminated <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>full <span class=\"_ _f\"> </span>in  prep<span class=\"_ _0\"></span>aring <span class=\"_ _f\"> </span>the  consolid<span class=\"_ _0\"></span>ated  financia<span class=\"_ _0\"></span>l statements. The name and shareholdin<span class=\"_ _0\"></span>g of the entities included in th<span class=\"_ _0\"></span>e Group in these financial statements<span class=\"_ _0\"></span> are: <table class=\"s w225 hdf\" id=\"_71316624-f716-46c3-98c2-aaf93c86a56c\"><tr><td class=\"c x16d y1241 w118 h16\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Entity name </div></td><td class=\"c x184 y1241 w65 h16\"><div class=\"t m0 x52 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Business </div></td><td class=\"c x185 y1241 wb h16\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">%<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5d h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x52 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x186 y1241 w119 h16\"><div class=\"t m0 x23 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Country </div></td></tr><tr><td class=\"c x16d y1242 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Mining<span class=\"_ _0\"></span> Copper<span class=\"ls20\">, <span class=\"_ _1\"></span></span>S.A. (fo<span class=\"_ _0\"></span>rmer Atalaya Mining<span class=\"_ _0\"></span> Plc) </div></td><td class=\"c x184 y1242 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1242 wb h10\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">n/a </div></td><td class=\"c x186 y1242 w119 h10\"><div class=\"t m0 x5a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1243 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">EMED Mark<span class=\"_ _0\"></span>eting Ltd. </div></td><td class=\"c x184 y1243 w65 h10\"><div class=\"t m0 x1a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Trade </div></td><td class=\"c x185 y1243 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1243 w119 h10\"><div class=\"t m0 x18 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cyprus </div></td></tr><tr><td class=\"c x16d y1244 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Riotinto <span class=\"_ _0\"></span>Minera, S.L.U. </div></td><td class=\"c x184 y1244 w65 h10\"><div class=\"t m0 xd h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Operating </div></td><td class=\"c x185 y1244 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1244 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1245 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Recursos Cu<span class=\"_ _0\"></span>enca Minera, S.L.</div><div class=\"t m0 x10 h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\"> (3)</div><div class=\"t m0 xf9 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x184 y1245 w65 h10\"><div class=\"t m0 xc h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x185 y1245 wb h10\"><div class=\"t m0 x97 h18 y5d ff1 fs7 fc1 sc0 ls4d ws0\">50<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x186 y1245 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1246 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Min<span class=\"_ _0\"></span>asderiotinto Proj<span class=\"_ _0\"></span>ect (UK), Ltd. </div></td><td class=\"c x184 y1246 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1246 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1246 w119 h10\"><div class=\"t m0 x3d h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">United Kingdom<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x16d y1247 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Eastern Medite<span class=\"_ _0\"></span>rranean Exploration<span class=\"_ _0\"></span> &amp; Developm<span class=\"_ _0\"></span>ent, S.L.U. </div></td><td class=\"c x184 y1247 w65 h10\"><div class=\"t m0 xc h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x185 y1247 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1247 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1248 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Touro<span class=\"_ _0\"></span> (UK), Ltd. </div></td><td class=\"c x184 y1248 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1248 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1248 w119 h10\"><div class=\"t m0 x3d h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">United Kingdom<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x16d y1249 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Fundaci\u00f3n ARM <span class=\"_ _0\"></span> </div></td><td class=\"c x184 y1249 w65 h10\"><div class=\"t m0 x1b h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Trust </div></td><td class=\"c x185 y1249 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1249 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124a w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cobre San Ra<span class=\"_ _0\"></span>fael, S.L.</div><div class=\"t m0 x87 h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xfa h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x184 y124a w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124a wb h10\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x186 y124a w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124b w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Servicio<span class=\"_ _0\"></span>s Mineros, S.L.<span class=\"_ _0\"></span>U. </div></td><td class=\"c x184 y124b w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y124b wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124b w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124c w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Mas<span class=\"_ _0\"></span>a Valverde, S.L.U. </div></td><td class=\"c x184 y124c w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124c wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124c w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124d w118 h16\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Financin<span class=\"_ _0\"></span>g Ltd. </div></td><td class=\"c x184 y124d w65 h16\"><div class=\"t m0 xb h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Financing </div></td><td class=\"c x185 y124d wb h16\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124d w119 h16\"><div class=\"t m0 x18 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cyprus </div></td></tr><tr><td class=\"c x16d y124e w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Ossa<span class=\"_ _0\"></span> Morena, S.L. </div></td><td class=\"c x184 y124e w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124e wb h10\"><div class=\"t m0 x46 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">99.9% </div></td><td class=\"c x186 y124e w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124f w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Iberian Polimet<span class=\"_ _0\"></span>al S.L. </div></td><td class=\"c x184 y124f w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124f wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124f w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr></table>Notes (1) <span class=\"_ _35\"> </span><span class=\"ff1\">Cobr<span class=\"_ _1\"></span>e San Rafael, S.L. <span class=\"_ _1\"></span>is the entity which holds the <span class=\"_ _1\"></span>mining rights of the <span class=\"_ _1\"></span>Proyecto Touro. The </span>Group <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>control <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>management<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _5\"></span>S.L., <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>one <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>two<span class=\"_ _0\"></span> Directors, management <span class=\"_ _0\"></span>of the financial books.  (2) <span class=\"_ _1b\"> </span><span class=\"ff1\">The <span class=\"_ _4\"> </span>effective <span class=\"_ _6\"> </span>proportion <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>shares <span class=\"_ _6\"> </span>held <span class=\"_ _6\"> </span>as <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>31 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2023 </span>remained unchanged. (3) <span class=\"_ _1b\"> </span><span class=\"ff1\">Recursos<span class=\"_ _0\"></span> Cuenca Minera is a joint vent<span class=\"_ _0\"></span>ure with ARM, see note 16. </span>The Group applies the a<span class=\"_ _0\"></span>cquisition method to acco<span class=\"_ _0\"></span>unt for business combinations.<span class=\"_ _0\"></span> The consideration transferred for the acquisiti<span class=\"_ _0\"></span>on of a subsidiary is the<span class=\"_ _0\"></span> fair value of the transf<span class=\"_ _0\"></span>erred assets, liabilities incurred by the former owne<span class=\"_ _0\"></span>rs of the acquiree, and the equity inte<span class=\"_ _0\"></span>rests issued by the Group. The consideration transfe<span class=\"_ _0\"></span>rred includes the fair value of an<span class=\"_ _0\"></span>y asset or liability resultin<span class=\"_ _0\"></span>g from a contingent consideration arrangement. <span class=\"_ _0\"></span>Identifiable assets acquired, <span class=\"_ _0\"></span>liabilities and contingent liabilities assumed in a business c<span class=\"_ _0\"></span>ombination are measured initially at fai<span class=\"_ _0\"></span>r value at the acquisition dat<span class=\"_ _0\"></span>e. The Group recognised any non-controlling<span class=\"_ _0\"></span> interest in the acquiree<span class=\"_ _0\"></span> on an acquisition-<span class=\"ls6b\">by<span class=\"_ _1\"></span></span>-acquisition basis, either at fair value<span class=\"_ _0\"></span> or at the non-<span class=\"ff9\">controlling interes<span class=\"_ _0\"></span>t\u2019s <span class=\"ff1\">proportionate share of the recognised<span class=\"_ _0\"></span> </span></span>amounts of acquiree\u2019s id<span class=\"_ _0\"></span>entifiable net assets.<span class=\"ff1\"> </span>Non-controlling  interests  in  the  results <span class=\"_ _7\"> </span>and  equity  of  subsidiaries  are  shown  separately  in <span class=\"_ _7\"> </span>the<span class=\"_ _0\"></span> consolidated sta<span class=\"_ _0\"></span>tement of p<span class=\"_ _0\"></span>rofit or loss, <span class=\"_ _0\"></span>statement of<span class=\"_ _0\"></span> comprehensive inc<span class=\"_ _0\"></span>ome, statem<span class=\"_ _0\"></span>ent of change<span class=\"_ _0\"></span>s in equity and statement of<span class=\"_ _0\"></span> financial position. If <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontractual <span class=\"_ _5\"></span>arrangements <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>determine<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>attribution <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>earnings, <span class=\"_ _5\"></span>such <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>profit-<span class=\"_ _3c\"> </span>sharing agreement <span class=\"ls26\">or</span> the attribution specified <span class=\"_ _1\"></span>by the arrangement the <span class=\"_ _1\"></span>non-controlling interest will be presented accordingly. Otherwise, the relative ownership interests in the <span class=\"_ _1\"></span>entity should be used if the <span class=\"_ _1\"></span>parent\u2019s <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>non<span class=\"ff1\">-</span>controlling <span class=\"_ _1\"></span>interest\u2019s <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the as<span class=\"_ _1\"></span>sets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities <span class=\"_ _5\"></span>ar<span class=\"_ _0\"></span>e proportional. When <span class=\"_ _e\"></span>contractual <span class=\"_ _0\"></span>profit-sharing <span class=\"_ _e\"></span>arrangement <span class=\"_ _e\"></span>changes <span class=\"_ _e\"></span>over <span class=\"_ _0\"></span>time, <span class=\"_ _e\"></span>the e<span class=\"_ _0\"></span>arnings <span class=\"_ _e\"></span>allocation <span class=\"_ _e\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>non-<span class=\"_ _3c\"> </span>controlling interest should b<span class=\"_ _0\"></span>e based on its present entitl<span class=\"_ _0\"></span>ement. (a) Acquisition-related costs<span class=\"_ _0\"></span> are expensed as incur<span class=\"_ _0\"></span>red If <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>combination <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>achieved <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>stages, <span class=\"_ _e\"></span>the acq<span class=\"_ _0\"></span>uisition <span class=\"_ _0\"></span>date c<span class=\"_ _0\"></span>arrying <span class=\"_ _e\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the acqui<span class=\"_ _0\"></span>rer\u2019s previously held equity inte<span class=\"_ _0\"></span>rest in the acquire is <span class=\"ls1a\">re</span>-measured to fai<span class=\"_ _0\"></span>r value at the acquisition date; any<span class=\"_ _e\"></span> gains or losses arising f<span class=\"_ _0\"></span>rom such re-measurement are rec<span class=\"_ _0\"></span>ognised in profit or loss.<span class=\"_ _3c\"> </span>Any  c<span class=\"_ _0\"></span>ontingent <span class=\"_ _f\"> </span>considerati<span class=\"_ _0\"></span>on  t<span class=\"_ _0\"></span>o  be<span class=\"_ _0\"></span>  transfe<span class=\"_ _0\"></span>rred  b<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>  th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>Group <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _6\"> </span>at  fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>at <span class=\"_ _f\"> </span>the acquisition  date. <span class=\"_ _f\"> </span>Subsequent  chan<span class=\"_ _0\"></span>ges  to  the  fai<span class=\"_ _0\"></span>r  valu<span class=\"_ _0\"></span>e  of  the  c<span class=\"_ _0\"></span>ontingent  consideration <span class=\"_ _f\"> </span>that  i<span class=\"_ _0\"></span>s deemed t<span class=\"_ _0\"></span>o be <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>asset <span class=\"_ _0\"></span>or liabi<span class=\"_ _0\"></span>lity is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance w<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>h I<span class=\"_ _0\"></span>FRS 9 <span class=\"_ _e\"></span>in profit <span class=\"_ _e\"></span>or loss. <span class=\"_ _0\"></span>Contingent consideration  that  is  classified  as  equity  is <span class=\"_ _7\"> </span>not  re-measured,  and  its  subsequent  settlement  is accounted for within equit<span class=\"_ _0\"></span>y. Inter-company <span class=\"_ _c\"> </span>transactions, <span class=\"_ _c\"> </span>balances, <span class=\"_ _c\"> </span>income <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>expenses <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _c\"> </span>between <span class=\"_ _c\"> </span>Group companies  are <span class=\"_ _f\"> </span>eliminated.  Gains <span class=\"_ _f\"> </span>and  losses <span class=\"_ _f\"> </span>resulting  from<span class=\"_ _0\"></span>  intercompany <span class=\"_ _f\"> </span>transactions  that  a<span class=\"_ _0\"></span>re recognised <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>assets <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>also <span class=\"_ _4\"> </span>eliminated. <span class=\"_ _6\"> </span>Accounting <span class=\"_ _4\"> </span>policies <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>subsidiari<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _6\"> </span>changed<span class=\"_ _0\"></span> where necessary to ensure<span class=\"_ _0\"></span> consistency with the policies<span class=\"_ _0\"></span> adopted by the Group. (b) Changes in ownership int<span class=\"_ _0\"></span>erests in subsidiaries without chang<span class=\"_ _0\"></span>e of control Transactions with <span class=\"_ _5\"></span>non-controlling interests <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _1\"></span>result <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>loss of <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>counted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>as equity  transactions  <span class=\"ff9\">\u2013</span>  that  is,  as  transacti<span class=\"_ _0\"></span>ons  with  the  owners  in  their  capacity  as  owners.  The<span class=\"_ _0\"></span> difference <span class=\"_ _f\"> </span>between<span class=\"_ _0\"></span>  fair<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>any  con<span class=\"_ _0\"></span>sideration <span class=\"_ _f\"> </span>paid <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>relevant  sh<span class=\"_ _0\"></span>are <span class=\"_ _f\"> </span>acquired <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the carrying <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>of net <span class=\"_ _e\"></span>assets <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the sub<span class=\"_ _0\"></span>sidiary <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recorded <span class=\"_ _e\"></span>in equity. <span class=\"_ _e\"></span>Gains <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>losses <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>disposals <span class=\"_ _e\"></span>to non-<span class=\"_ _3c\"> </span>controlling interests are al<span class=\"_ _0\"></span>so recorded in equity. (c) Disposal of subsidiaries When <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group ceases <span class=\"_ _5\"></span>to have <span class=\"_ _5\"></span>control any <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>etained <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>entit<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>re-measured <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>fair<span class=\"_ _0\"></span> value <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>date <span class=\"_ _e\"></span>when c<span class=\"_ _0\"></span>ontrol is <span class=\"_ _e\"></span>lost, <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>change in <span class=\"_ _e\"></span>carrying <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>ofit <span class=\"_ _e\"></span>or loss.<span class=\"_ _0\"></span> The <span class=\"_ _4\"> </span>fair <span class=\"_ _3\"> </span>value <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>initial <span class=\"_ _4\"> </span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>purposes <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>bsequently <span class=\"_ _3\"></span>accounting <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>the retained interest as an associate, joint ventur<span class=\"_ _0\"></span>e or financial asset. In addition, any amounts p<span class=\"_ _0\"></span>reviously recognised <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ther <span class=\"_ _0\"></span>comprehensive <span class=\"_ _e\"></span>income in<span class=\"_ _0\"></span> respect<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of tha<span class=\"_ _0\"></span>t entit<span class=\"_ _0\"></span>y are<span class=\"_ _0\"></span> acco<span class=\"_ _0\"></span>unted fo<span class=\"_ _0\"></span>r as<span class=\"_ _0\"></span> if <span class=\"_ _e\"></span>the Gro<span class=\"_ _0\"></span>up had <span class=\"_ _4\"> </span>directly <span class=\"_ _4\"> </span>disposed <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>assets <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>liabilities. <span class=\"_ _4\"> </span>This <span class=\"_ _6\"> </span>may <span class=\"_ _4\"> </span>mean <span class=\"_ _4\"> </span>that <span class=\"_ _6\"> </span>amounts <span class=\"_ _4\"> </span>previously<span class=\"_ _e\"></span> recognised in other comp<span class=\"_ _0\"></span>rehensive income are<span class=\"_ _0\"></span> reclassified to profit or loss. (d) Associates and joint vent<span class=\"_ _0\"></span>ures An <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>an ent<span class=\"_ _1\"></span>ity <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _1\"></span>influence. <span class=\"_ _1\"></span>Significant <span class=\"_ _1\"></span>influence <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>the power <span class=\"_ _7\"> </span>to  participate  in <span class=\"_ _7\"> </span>the  financial <span class=\"_ _7\"> </span>and  operating  policy <span class=\"_ _7\"> </span>decisions  of  the<span class=\"_ _1\"></span>  investee <span class=\"_ _7\"> </span>(generally<span class=\"_ _0\"></span> accompanying <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>shareholding <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>between <span class=\"_ _0\"></span>20% <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>50% <span class=\"_ _e\"></span>of the <span class=\"_ _31\"></span>v<span class=\"_ _1\"></span>oting <span class=\"_ _e\"></span>rights) <span class=\"_ _e\"></span>but is <span class=\"_ _31\"></span>not <span class=\"_ _0\"></span>control <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>joint control over those polici<span class=\"_ _0\"></span>es.  A <span class=\"_ _4\"> </span>joint <span class=\"_ _4\"> </span>venture <span class=\"_ _3\"> </span>is <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>type <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>joint <span class=\"_ _4\"> </span>arrangement <span class=\"_ _4\"> </span>whereby <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>parties <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>control <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the arrangement <span class=\"_ _4\"> </span>have <span class=\"_ _3\"></span>rights <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>net <span class=\"_ _4\"> </span>assets <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>enture. <span class=\"_ _4\"> </span>Joint <span class=\"_ _4\"> </span>control <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntractuall<span class=\"_ _0\"></span>y agreed <span class=\"_ _5\"></span>sharing <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>exists<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>decisions <span class=\"_ _5\"></span>about <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>relevant activities require the unani<span class=\"_ _0\"></span>mous consent of the parties<span class=\"_ _0\"></span> sharing control. Investments <span class=\"_ _e\"></span>in as<span class=\"_ _0\"></span>sociates <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>joint ventu<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>accounted fo<span class=\"_ _0\"></span>r u<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>equity me<span class=\"_ _0\"></span>thod <span class=\"_ _e\"></span>of accoun<span class=\"_ _0\"></span>ting. Under <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>method, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>investment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>initially recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost, <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is increased or decreased to recognise the investor\u2019s shar<span class=\"_ _1\"></span><span class=\"ff1\">e of the profit or <span class=\"_ _1\"></span>loss of the investee after the </span>date <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>acquisition. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>associates <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>joint <span class=\"_ _31\"></span>ventures <span class=\"_ _0\"></span>includes <span class=\"_ _31\"></span>goodwill <span class=\"_ _e\"></span>identified on acquisition. If the ownership interest in<span class=\"_ _0\"></span> an associate or joint ventu<span class=\"_ _0\"></span>re is reduced but significant infl<span class=\"_ _0\"></span>uence is retained, only a proportiona<span class=\"_ _0\"></span>te share of the amoun<span class=\"_ _0\"></span>ts previously recognised in<span class=\"_ _0\"></span> other comprehensive income is reclassified to<span class=\"_ _0\"></span> profit or loss where appr<span class=\"_ _0\"></span>opriate. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p\u2019s <span class=\"_ _5\"></span>share <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>post<span class=\"ff1\">-acquisition <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>statement, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>its </span>share <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _a\"> </span>post-acquisition <span class=\"_ _a\"> </span>mov<span class=\"_ _1\"></span>ements <span class=\"_ _a\"> </span>in <span class=\"_ _c\"> </span>other <span class=\"_ _a\"> </span>comprehensive <span class=\"_ _a\"> </span>income <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>other comprehensive <span class=\"_ _e\"></span>income, w<span class=\"_ _0\"></span>ith <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>corresponding <span class=\"_ _e\"></span>adjustment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carrying am<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>unt <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the investment.<span class=\"_ _e\"></span> When the G<span class=\"_ _0\"></span>roup share <span class=\"_ _0\"></span>of losses in <span class=\"_ _0\"></span>an associate <span class=\"_ _0\"></span>or a joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture equal<span class=\"_ _0\"></span>s or exceed<span class=\"_ _0\"></span>s its interest <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e associate or joint <span class=\"_ _1\"></span>venture, including <span class=\"_ _1\"></span>any other unsecured receivables, the <span class=\"_ _1\"></span>Group does not r<span class=\"_ _1\"></span>ecognise further losses, <span class=\"_ _0\"></span>unless it has <span class=\"_ _0\"></span>incurred legal <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r constructi<span class=\"_ _0\"></span>ve obligations o<span class=\"_ _0\"></span>r made payme<span class=\"_ _0\"></span>nts on behalf <span class=\"_ _0\"></span>of the associate or the join<span class=\"_ _0\"></span>t venture. The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>determines <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>reporting <span class=\"_ _6\"> </span>date <span class=\"_ _6\"> </span>whether <span class=\"_ _4\"> </span>there <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>any <span class=\"_ _6\"> </span>objective <span class=\"_ _6\"> </span>evidence <span class=\"_ _6\"> </span>that <span class=\"_ _4\"> </span>the investment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>red. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ase, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>calculates the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of im<span class=\"_ _0\"></span>pairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the diff<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>ence <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>recov<span class=\"_ _1\"></span>erable <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>associate o<span class=\"_ _0\"></span>r the<span class=\"_ _0\"></span> joint <span class=\"_ _5\"></span>venture <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>recognises <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _5\"></span>adjacent <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>\u2018share <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>profit/(loss) <span class=\"_ _5\"></span>of associates\u2019 or joint ventu<span class=\"_ _0\"></span>res\u2019 in the income statement.<span class=\"_ _3c\"> </span>Profits and <span class=\"_ _e\"></span>losses resulting <span class=\"_ _e\"></span>from upstream <span class=\"_ _e\"></span>and downstream<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group and <span class=\"_ _0\"></span>its associate <span class=\"_ _0\"></span>or j<span class=\"_ _0\"></span>oint ven<span class=\"_ _0\"></span>ture are<span class=\"_ _0\"></span> recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>the Group\u2019s <span class=\"_ _e\"></span>consolidated <span class=\"_ _0\"></span>financial s<span class=\"_ _0\"></span>tatements <span class=\"_ _0\"></span>only t<span class=\"_ _0\"></span>o th<span class=\"_ _0\"></span>e extent <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>unrelated <span class=\"_ _5\"></span>investors\u2019 <span class=\"_ _1\"></span>interests <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>associat<span class=\"ff1\">es <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures. <span class=\"_ _5\"></span>Un<span class=\"_ _0\"></span>realised <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are </span>eliminated <span class=\"_ _f\"> </span>unless <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>transaction  p<span class=\"_ _0\"></span>rovides  e<span class=\"_ _0\"></span>vidence <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>impairment <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>asset <span class=\"_ _f\"> </span>transferred.<span class=\"_ _0\"></span> Accounting <span class=\"_ _5\"></span>policies <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>associates<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>changed <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ensure <span class=\"_ _5\"></span>consistency <span class=\"_ _5\"></span>with the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>olicies <span class=\"_ _5\"></span>adopted <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>Dilution <span class=\"_ _1\"></span>gains <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>arising<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>associates <span class=\"_ _1\"></span>or joint ventures are recogni<span class=\"_ _0\"></span>sed in the income statemen<span class=\"_ _0\"></span>t.<span class=\"_ _3c\"> </span>(e) Functional currenc<span class=\"_ _0\"></span>y Functional <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>presentatio<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>currency <span class=\"_ _6\"> </span>items <span class=\"_ _6\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>statements <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the Group\u2019s <span class=\"_ _e\"></span>entities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured <span class=\"_ _e\"></span>using <span class=\"_ _e\"></span>the cu<span class=\"_ _0\"></span>rrency <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>primary <span class=\"_ _e\"></span>economic <span class=\"_ _0\"></span>environment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>the entity <span class=\"_ _5\"></span>operates <span class=\"_ _5\"></span>(\u2018the <span class=\"_ _5\"></span>functional <span class=\"_ _5\"></span>currency\u2019). <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>t<span class=\"ff1\">ements <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>presented <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Euro <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>is </span>the Company\u2019s function<span class=\"_ _0\"></span>al and presentation currency.<span class=\"ff1\"> </span>Determination <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>functional <span class=\"_ _4\"> </span>currency <span class=\"_ _4\"> </span>may <span class=\"_ _4\"> </span>involve <span class=\"_ _4\"> </span>certain <span class=\"_ _3\"> </span>judgements <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>determine <span class=\"_ _3\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>primary economic <span class=\"_ _3\"></span>environment <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _4\"> </span>parent <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>reconsiders <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>funct<span class=\"_ _1\"></span>ional <span class=\"_ _3\"></span>currency <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>its<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>entities <span class=\"_ _3\"></span>if there is a change in event<span class=\"_ _0\"></span>s and conditions which determ<span class=\"_ _0\"></span>ined the pr<span class=\"_ _1\"></span>imary economic<span class=\"_ _0\"></span> environment. Foreign <span class=\"_ _5\"></span>currency <span class=\"_ _1\"></span>transactions <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>ranslated <span class=\"_ _5\"></span>into <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>functional <span class=\"_ _1\"></span>currency <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _5\"></span>exchange rates <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>revailing <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>dates <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _5\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>valuation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-measured. <span class=\"_ _1\"></span>Foreign exchange gains <span class=\"_ _1\"></span>and losses resulting <span class=\"_ _1\"></span>from the <span class=\"_ _1\"></span>settlement of <span class=\"_ _1\"></span>such tr<span class=\"_ _1\"></span>ansactions are recognised in <span class=\"_ _1\"></span>the income statement. Monetary <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>liabilities <span class=\"_ _6\"> </span>denominated <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>foreign <span class=\"_ _6\"> </span>currencies <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>updated <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>year<span class=\"_ _1\"></span>-end <span class=\"_ _f\"> </span>spot exchange rates. Non-monetary <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical cost <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>foreign <span class=\"_ _1\"></span>currency <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using the exch<span class=\"_ _0\"></span>ange rates <span class=\"_ _e\"></span>at the <span class=\"_ _0\"></span>dates <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the<span class=\"_ _0\"></span> initial <span class=\"_ _0\"></span>transaction. <span class=\"_ _e\"></span>Non<span class=\"_ _1\"></span>-monetary <span class=\"_ _0\"></span>items me<span class=\"_ _0\"></span>asured at <span class=\"_ _e\"></span>fair value<span class=\"_ _0\"></span> in <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>foreign <span class=\"_ _5\"></span>currency <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>translated <span class=\"_ _5\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _5\"></span>was determined. Gains or losses of m<span class=\"_ _0\"></span>onetary and non-monetary items are rec<span class=\"_ _0\"></span>ognised in the income statement.  Balance <span class=\"_ _12\"> </span>sheet <span class=\"_ _12\"> </span>items <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>translated <span class=\"_ _12\"> </span>at <span class=\"_ _12\"> </span>period-end <span class=\"_ _12\"> </span>exchange <span class=\"_ _12\"> </span>rates. <span class=\"_ _12\"> </span>Exchange <span class=\"_ _c\"> </span>differences <span class=\"_ _12\"> </span>on translation of the net assets<span class=\"_ _0\"></span> of such entities whose functi<span class=\"_ _0\"></span>onal currency are not the<span class=\"_ _0\"></span> Euro are taken to equity and recorded in<span class=\"_ _0\"></span> a separate currency translation<span class=\"_ _0\"></span> reserve. (f) <span class=\"ls0\">Care and Maintenance Expenditure<span class=\"_ _0\"></span> </span>Care and <span class=\"_ _1\"></span>maintenance expenditure <span class=\"_ _1\"></span>includes costs <span class=\"_ _1\"></span>incurred to <span class=\"_ _1\"></span>maintain assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>infrastructure<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in an operationally ready<span class=\"_ _0\"></span> state during period<span class=\"_ _0\"></span>s of reduced or su<span class=\"_ _0\"></span>spended activity. These c<span class=\"_ _0\"></span>osts may relate<span class=\"_ _0\"></span> to <span class=\"_ _3\"></span>prepar<span class=\"_ _0\"></span>atory <span class=\"_ _3\"></span>wo<span class=\"_ _0\"></span>rks <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>potential <span class=\"_ _5\"></span>projects, <span class=\"_ _3\"></span>ongoing <span class=\"_ _5\"></span>maintenance <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>assets <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>currently <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>active production, or regulatory co<span class=\"_ _0\"></span>mpliance obligations. Under <span class=\"_ _1\"></span>IFRS, these <span class=\"_ _1\"></span>expenditures are classified <span class=\"_ _1\"></span>below gross <span class=\"_ _1\"></span>profit in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>statement of comprehensive income <span class=\"_ _5\"></span>because <span class=\"_ _5\"></span>they <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _5\"></span>dir<span class=\"_ _1\"></span>ectly <span class=\"_ _5\"></span>attributable <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>revenue-generating <span class=\"_ _5\"></span>operations. <span class=\"_ _5\"></span>Instead, <span class=\"_ _5\"></span>they represent <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>costs incu<span class=\"_ _0\"></span>rred whil<span class=\"_ _0\"></span>e assets <span class=\"_ _e\"></span>are not <span class=\"_ _e\"></span>in active <span class=\"_ _0\"></span>use, and <span class=\"_ _e\"></span>therefore, are<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>cognised a<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span> operating expense rather<span class=\"_ _0\"></span> than part of cost of sales.<span class=\"_ _3c\"> </span>2.<span class=\"ls0\">4 Interest in joint arrangements<span class=\"ff2 fs0\"> </span></span>A <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>contractual arrangement <span class=\"_ _1\"></span>whereby <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other <span class=\"_ _5\"></span>parties <span class=\"_ _1\"></span>undertake an ec<span class=\"_ _0\"></span>onomic ac<span class=\"_ _0\"></span>tivity <span class=\"_ _0\"></span>that is<span class=\"_ _0\"></span> subj<span class=\"_ _0\"></span>ect to<span class=\"_ _0\"></span> joint <span class=\"_ _e\"></span>control that<span class=\"_ _0\"></span> is <span class=\"_ _e\"></span>when the<span class=\"_ _0\"></span> stra<span class=\"_ _0\"></span>tegic, financial<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and opera<span class=\"_ _0\"></span>ting policy <span class=\"_ _0\"></span>decisions <span class=\"_ _e\"></span>relating <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>activities <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>joint <span class=\"_ _0\"></span>arrangement <span class=\"_ _e\"></span>require <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>unanimous <span class=\"_ _e\"></span>consent <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the parties sharing cont<span class=\"_ _0\"></span>rol. Where <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>under<span class=\"_ _0\"></span>takes <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activitie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>oint <span class=\"_ _1\"></span>arrangements <span class=\"_ _1\"></span>directly, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>share of <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>controlled <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>incurred <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>ventures<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>in the financial statemen<span class=\"_ _0\"></span>ts of t<span class=\"_ _0\"></span>he relevant entit<span class=\"_ _0\"></span>y and classified according t<span class=\"_ _0\"></span>o their natur<span class=\"_ _0\"></span>e. Liabilities and<span class=\"_ _0\"></span> expenses incurred <span class=\"_ _1\"></span>directly in respect o<span class=\"_ _1\"></span>f interests in <span class=\"_ _1\"></span>jointly controlled assets are <span class=\"_ _1\"></span>accounted for on <span class=\"_ _1\"></span>an accrual <span class=\"_ _3\"></span>basis. <span class=\"_ _5\"></span>Income <span class=\"_ _3\"></span>from <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>sale <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>use <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>share <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>output <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>jointly <span class=\"_ _5\"></span>controlle<span class=\"_ _1\"></span><span class=\"ff1 ls6b\">d </span>assets, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>its <span class=\"_ _3\"></span>share <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>arrangement <span class=\"_ _4\"> </span>expenses, <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>recognised <span class=\"_ _3\"> </span>when <span class=\"_ _4\"> </span>it <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>probable <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>the economic <span class=\"_ _e\"></span>benefits <span class=\"_ _e\"></span>associated <span class=\"_ _e\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>transactions w<span class=\"_ _0\"></span>ill <span class=\"_ _e\"></span>flow <span class=\"_ _0\"></span>to/from <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>can be measured reliably. The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>ente<span class=\"_ _0\"></span>rs <span class=\"_ _3\"></span>joint <span class=\"_ _5\"></span>arrangements<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>involve <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>establishment <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _5\"></span>entity <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> each <span class=\"_ _6\"> </span>acquiree <span class=\"_ _4\"> </span>has <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>(jointly <span class=\"_ _4\"> </span>controlled <span class=\"_ _4\"> </span>entity). <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _4\"> </span>reports <span class=\"_ _6\"> </span>its <span class=\"_ _6\"> </span>interests <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>jointly<span class=\"_ _0\"></span> controlled entities using the<span class=\"_ _0\"></span> equity method of accoun<span class=\"_ _0\"></span>ting. Where  the  G<span class=\"_ _0\"></span>roup  transacts<span class=\"_ _0\"></span>  with  its  join<span class=\"_ _0\"></span>tly  controlled <span class=\"_ _f\"> </span>entities,  unrealised <span class=\"_ _f\"> </span>profits  and <span class=\"_ _f\"> </span>losses  are<span class=\"_ _0\"></span> eliminated to the extent of<span class=\"_ _0\"></span> the Group\u2019s interest in the<span class=\"_ _0\"></span> joint arrangement.<span class=\"ff1\"> </span>2.<span class=\"ls0\">5 Segment reporting<span class=\"ff2 fs0\"> </span></span>Operating <span class=\"_ _0\"></span>segments a<span class=\"_ _0\"></span>re rep<span class=\"_ _0\"></span>orted in <span class=\"_ _0\"></span>a manne<span class=\"_ _0\"></span>r consistent<span class=\"_ _0\"></span> with <span class=\"_ _e\"></span>the internal r<span class=\"_ _0\"></span>eporting provided <span class=\"_ _e\"></span>to the<span class=\"_ _0\"></span> chief <span class=\"_ _e\"></span>operating <span class=\"_ _e\"></span>decision-maker. <span class=\"_ _e\"></span>The chi<span class=\"_ _0\"></span>ef <span class=\"_ _e\"></span>operating <span class=\"_ _0\"></span>decision-maker, <span class=\"_ _e\"></span>who <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>responsible <span class=\"_ _e\"></span>for <span class=\"_ _0\"></span>allocating<span class=\"_ _0\"></span> resources <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>assessing <span class=\"_ _3\"></span>performance <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>operating <span class=\"_ _3\"></span>se<span class=\"_ _1\"></span>gments, <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>identified <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>CEO<span class=\"_ _0\"></span> who makes strategic deci<span class=\"_ _0\"></span>sions. The <span class=\"_ _7\"> </span>Group  has<span class=\"_ _1\"></span>  o<span class=\"_ _1\"></span>nly  o<span class=\"_ _1\"></span>ne <span class=\"_ _7\"> </span>distinct <span class=\"_ _7\"> </span>business  segment,  being <span class=\"_ _a\"> </span>that  o<span class=\"_ _1\"></span>f <span class=\"_ _7\"> </span>mining  operations, <span class=\"_ _7\"> </span>mineral exploration and developme<span class=\"_ _0\"></span>nt. 2.<span class=\"ls0\">6 Inventory<span class=\"ff2 fs0\"> </span></span>Inventory  consists  of<span class=\"_ _0\"></span>  copper  concentrates,  ore<span class=\"_ _0\"></span>  stockpiles  and  metal  in  circuit  a<span class=\"_ _0\"></span>nd  spare  parts. Inventory is physicall<span class=\"_ _0\"></span>y measured or estimated and<span class=\"_ _0\"></span> valued at the lower <span class=\"_ _0\"></span>of cost or net realisable value.<span class=\"_ _0\"></span> Net <span class=\"_ _5\"></span>realisable <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>sales <span class=\"_ _3\"></span>price<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>product<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>entity <span class=\"_ _5\"></span>expects <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>realise when the product is processed and sold, less estimated costs to complete production<span class=\"_ _0\"></span> and <span class=\"_ _1\"></span>bring the product <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>sale. <span class=\"_ _e\"></span>Where the <span class=\"_ _e\"></span>time <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>money <span class=\"_ _e\"></span>is materi<span class=\"_ _0\"></span>al, these <span class=\"_ _e\"></span>future <span class=\"_ _0\"></span>prices <span class=\"_ _e\"></span>and costs <span class=\"_ _e\"></span>to c<span class=\"_ _0\"></span>omplete are discounted. Cost <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>determined <span class=\"_ _7\"> </span>by <span class=\"_ _a\"> </span>using <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>FIFO <span class=\"_ _a\"> </span>method <span class=\"_ _a\"> </span>and <span class=\"_ _7\"> </span>comprises <span class=\"_ _a\"> </span>direct <span class=\"_ _a\"> </span>purchase <span class=\"_ _7\"> </span>costs <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>an appropriate <span class=\"_ _5\"></span>portion <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>fixed<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>variable <span class=\"_ _5\"></span>overhead <span class=\"_ _5\"></span>costs, <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>depreciation <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>amortisation, incurred <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>converting materials <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>finished goods, <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span>mal <span class=\"_ _1\"></span>production capacity. <span class=\"_ _1\"></span>The cost of p<span class=\"_ _0\"></span>roduction is allo<span class=\"_ _0\"></span>cated to j<span class=\"_ _0\"></span>oint products usin<span class=\"_ _0\"></span>g a ratio <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f spot p<span class=\"_ _0\"></span>rices by volume<span class=\"_ _0\"></span> at each<span class=\"_ _0\"></span> month<span class=\"_ _0\"></span> end. Separately identifiable<span class=\"_ _0\"></span> costs of conversion of<span class=\"_ _0\"></span> each metal are specificall<span class=\"_ _0\"></span>y allocated.<span class=\"_ _1\"></span> Materials <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>supplies <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>v<span class=\"_ _1\"></span>alued <span class=\"_ _6\"> </span>at  th<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>lo<span class=\"_ _1\"></span>wer <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>cost <span class=\"_ _6\"> </span>or <span class=\"_ _f\"> </span>net <span class=\"_ _6\"> </span>realisable <span class=\"_ _6\"> </span>value. <span class=\"_ _f\"> </span>Any <span class=\"_ _6\"> </span>provision <span class=\"_ _f\"> </span>for obsolescence <span class=\"_ _0\"></span>is determined<span class=\"_ _0\"></span> by <span class=\"_ _0\"></span>reference to<span class=\"_ _0\"></span> specific<span class=\"_ _0\"></span> items <span class=\"_ _0\"></span>of stock. <span class=\"_ _0\"></span>A regula<span class=\"_ _0\"></span>r review<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>undertaken to<span class=\"_ _0\"></span> determine the extent of an<span class=\"_ _0\"></span>y provision for obsolescence.<span class=\"_ _3c\"> </span>2.<span class=\"ls0\">7 Assets under construction<span class=\"ff2 fs0\"> </span></span>All subsequent expendi<span class=\"_ _0\"></span>ture on the<span class=\"_ _0\"></span> construction, installat<span class=\"_ _0\"></span>ion or completion<span class=\"_ _0\"></span> of infrastructure facilitie<span class=\"_ _0\"></span>s including  mine <span class=\"_ _7\"> </span>plants  and  o<span class=\"_ _1\"></span>ther  necessary <span class=\"_ _7\"> </span>works  for  mining, <span class=\"_ _7\"> </span>are <span class=\"_ _7\"> </span>capitalised  in  \u201cAssets <span class=\"_ _7\"> </span>unde<span class=\"_ _0\"></span>r Construction\u201d.  An<span class=\"_ _0\"></span>y  costs  in<span class=\"_ _0\"></span>curred  in  t<span class=\"_ _0\"></span>esting  the<span class=\"_ _0\"></span>  assets  to  <span class=\"ff1\">determine <span class=\"_ _f\"> </span>if  they  a<span class=\"_ _0\"></span>re  functioning <span class=\"_ _f\"> </span>as </span>intended, are capitalised<span class=\"lse\">. </span> Revenue and costs from p<span class=\"_ _0\"></span>re-commissioning sales In <span class=\"_ _a\"> </span>accordance <span class=\"_ _c\"> </span>with <span class=\"_ _a\"> </span>IAS <span class=\"_ _a\"> </span>16 <span class=\"_ _a\"> </span>(Amendment, <span class=\"_ _c\"> </span>para<span class=\"_ _0\"></span>graph <span class=\"_ _a\"> </span>20A), <span class=\"_ _c\"> </span>proceeds<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>from <span class=\"_ _a\"> </span>selling <span class=\"_ _a\"> </span>any <span class=\"_ _a\"> </span>product produced during the <span class=\"_ _1\"></span>testing phase are recognised as <span class=\"_ _1\"></span>revenue in the <span class=\"_ _1\"></span>statement of profit or <span class=\"_ _1\"></span>loss, and the <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>costs <span class=\"_ _e\"></span>are recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>AS 2 <span class=\"_ _e\"></span>Inventories. Th<span class=\"_ _0\"></span>ese p<span class=\"_ _0\"></span>roceeds <span class=\"_ _0\"></span>are not offset against the c<span class=\"_ _0\"></span>ost of assets under construction. Capitalisation of developme<span class=\"_ _0\"></span>nt expenditure Development <span class=\"_ _1\"></span>expenditure, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>expenditure on <span class=\"_ _5\"></span>int<span class=\"_ _0\"></span>angible <span class=\"_ _1\"></span>assets, <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>capitalised <span class=\"_ _1\"></span>when <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>meets<span class=\"_ _0\"></span> the recognition criteria unde<span class=\"_ _0\"></span>r IFRS. Specifically, expenditure is capitalised<span class=\"_ _0\"></span> when: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>It <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>directly <span class=\"_ _4\"> </span>attributable <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>preparing <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>asset <span class=\"_ _6\"> </span>for <span class=\"_ _4\"> </span>its <span class=\"_ _6\"> </span>intended <span class=\"_ _4\"> </span>use, <span class=\"_ _4\"> </span>including <span class=\"_ _6\"> </span>feasibility studies, <span class=\"_ _3\"></span>pil<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>plant <span class=\"_ _5\"></span>costs, <span class=\"_ _5\"></span>engineering <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>design <span class=\"_ _5\"></span>costs, <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>costs <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e development of the asset.  -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _3\"></span>technical <span class=\"_ _3\"> </span>and <span class=\"_ _4\"> </span>commercial <span class=\"_ _3\"></span>feasibility <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>project <span class=\"_ _3\"></span>has <span class=\"_ _4\"> </span>been <span class=\"_ _3\"></span>demonstrated, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>it <span class=\"_ _4\"> </span>is probable that the expenditu<span class=\"_ _0\"></span>re will generate future econ<span class=\"_ _0\"></span>omic benefits. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _3\"></span>project <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>determined <span class=\"_ _3\"></span>to <span class=\"_ _3\"> </span>be <span class=\"_ _4\"> </span>commercially <span class=\"_ _3\"></span>viable, <span class=\"_ _3\"></span>based <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"> </span>assessment <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>oject economics, <span class=\"_ _c\"> </span>including <span class=\"_ _a\"> </span>market <span class=\"_ _c\"> </span>conditions, <span class=\"_ _c\"> </span>resource <span class=\"_ _a\"> </span>estimates, <span class=\"_ _c\"> </span>expected <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>perating <span class=\"_ _c\"> </span>and capital costs, and mana<span class=\"_ _0\"></span>gement\u2019s strategic intent.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>For <span class=\"_ _5\"></span>intangible <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>capitalisation <span class=\"_ _5\"></span>applies <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opment-phase <span class=\"_ _5\"></span>expenditures <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the future  economic  benefits  of  the  asset  are  probabl<span class=\"_ _0\"></span>e.  Costs  incurred  before  feasibility  i<span class=\"_ _0\"></span>s demonstrated, or those rela<span class=\"_ _0\"></span>ted to general research<span class=\"_ _0\"></span> activities, are expensed as incurred. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _3\"></span>project <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>determined <span class=\"_ _3\"></span>to <span class=\"_ _3\"> </span>be <span class=\"_ _4\"> </span>commercially <span class=\"_ _3\"></span>viable, <span class=\"_ _3\"></span>based <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"> </span>assessment <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>oject economics, <span class=\"_ _c\"> </span>including <span class=\"_ _a\"> </span>market <span class=\"_ _c\"> </span>conditions, <span class=\"_ _c\"> </span>resource <span class=\"_ _a\"> </span>estimates, <span class=\"_ _c\"> </span>expected <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>perating <span class=\"_ _c\"> </span>and capital costs, and mana<span class=\"_ _0\"></span>gement\u2019s strategic intent.<span class=\"ff1\"> </span>Reversal of Impairment An impairment loss <span class=\"_ _1\"></span>previously recognised on an asset, including capitalised intangible expenditure, is <span class=\"_ _6\"> </span>reversed <span class=\"_ _6\"> </span>when <span class=\"_ _6\"> </span>there <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>an <span class=\"_ _6\"> </span>indication <span class=\"_ _6\"> </span>that <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>impairment <span class=\"_ _4\"> </span>conditions <span class=\"_ _6\"> </span>no <span class=\"_ _f\"> </span>longer <span class=\"_ _4\"> </span>exist <span class=\"_ _6\"> </span>or<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>have changed. The reversal<span class=\"_ _0\"></span> occurs when: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>There <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>new<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>evidence<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>supp<span class=\"_ _0\"></span>orting <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>recove<span class=\"_ _0\"></span>rability <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>asset, <span class=\"_ _5\"></span>such <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>technologi<span class=\"_ _0\"></span>cal <span class=\"_ _3\"></span>or<span class=\"_ _e\"></span> economic <span class=\"_ _6\"> </span>developments, <span class=\"_ _6\"> </span>improved <span class=\"_ _6\"> </span>market <span class=\"_ _f\"> </span>condition<span class=\"_ _0\"></span>s, <span class=\"_ _f\"> </span>or <span class=\"_ _6\"> </span>additional <span class=\"_ _6\"> </span>data <span class=\"_ _f\"> </span>confirm<span class=\"_ _0\"></span>ing <span class=\"_ _f\"> </span>its future economic benefits. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span><span class=\"ff9\">The asset\u2019s recoverable amount, determined a<span class=\"_ _0\"></span>s the higher of fair value less costs of disposal<span class=\"_ _0\"></span> </span></span>and value in use, exceeds<span class=\"_ _0\"></span> its previously impaired ca<span class=\"_ _0\"></span>rrying amount. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _6\"> </span>initial <span class=\"_ _6\"> </span>impairment <span class=\"_ _6\"> </span>was <span class=\"_ _6\"> </span>not <span class=\"_ _f\"> </span>due <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>obsolescence <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>permanent <span class=\"_ _6\"> </span>damage <span class=\"_ _6\"> </span>that <span class=\"_ _6\"> </span>would prevent the asset from<span class=\"_ _0\"></span> generating future economic ben<span class=\"_ _0\"></span>efits. The  reversal  is  recognised  in  the  income<span class=\"_ _0\"></span>  statement  up  to  the  amount  that  would  have  been recognised had the original<span class=\"_ _0\"></span> impairment not occur<span class=\"_ _0\"></span>red, in line with IAS 36 Impairmen<span class=\"_ _0\"></span>t of Assets. Depreciation commenceme<span class=\"_ _0\"></span>nt Depreciation <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ntil <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>complete <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>ready for <span class=\"_ _5\"></span>productiv<span class=\"_ _0\"></span>e use. <span class=\"_ _1\"></span>At <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>point, <span class=\"_ _1\"></span>all <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>amounts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>within <span class=\"_ _5\"></span>\u201cAssets under <span class=\"_ _5\"></span>Constr<span class=\"_ _0\"></span>uction\u201d <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>tra<span class=\"_ _0\"></span>nsferred <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e relevant asset<span class=\"_ _0\"></span> categories <span class=\"_ _0\"></span>and depr<span class=\"_ _0\"></span>eciation begins <span class=\"_ _0\"></span>in a<span class=\"ff9\">ccordance <span class=\"_ _0\"></span>with th<span class=\"_ _0\"></span>e Group\u2019s ac<span class=\"_ _0\"></span>counting polic<span class=\"_ _0\"></span>y.<span class=\"_ _3c\"> </span></span>2.<span class=\"ls0\">8 Property, plant and equipment<span class=\"ff2 fs0\"> </span></span>Property, <span class=\"_ _1\"></span>plant <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>equipment <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>stated <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical <span class=\"_ _1\"></span>cost <span class=\"_ _5\"></span>less<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>accumulated <span class=\"_ _1\"></span>depreciation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>any accumulated impairment l<span class=\"_ _0\"></span>osses. Subsequent <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>included <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>recognised <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _1\"></span>asset, <span class=\"_ _1\"></span>as appropriate, <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _e\"></span>when it <span class=\"_ _e\"></span>is probable<span class=\"_ _0\"></span> that <span class=\"_ _e\"></span>future <span class=\"_ _0\"></span>economic <span class=\"_ _e\"></span>benefits ass<span class=\"_ _0\"></span>ociated with <span class=\"_ _31\"></span>the item <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>flow to the <span class=\"_ _0\"></span>Group and<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>cost of<span class=\"_ _0\"></span> the i<span class=\"_ _0\"></span>tem can<span class=\"_ _0\"></span> be mea<span class=\"_ _0\"></span>sured reliably.<span class=\"_ _0\"></span> The c<span class=\"_ _0\"></span>arrying amo<span class=\"_ _0\"></span>unt of <span class=\"_ _e\"></span>the replaced part i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>derecognised. <span class=\"_ _e\"></span>All <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>repairs and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>maintenance <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>charged <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>statement <span class=\"_ _e\"></span>during the financial period in which<span class=\"_ _0\"></span> they are incurred. Property, plant and equipm<span class=\"_ _0\"></span>ent are depreciated to their estimated re<span class=\"_ _0\"></span>sidual value over the estimated<span class=\"_ _0\"></span> useful <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>specific <span class=\"_ _3\"></span>asset <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>ncerned, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>remainin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>associated <span class=\"_ _3\"></span>mine (\u201cLOM\u201d), field or lease. Dep<span class=\"_ _0\"></span>reciation commences when th<span class=\"_ _0\"></span>e <span class=\"ff1\">asset <span class=\"_ _1\"></span>is available fo<span class=\"_ _0\"></span>r use. </span>The <span class=\"_ _6\"> </span>major <span class=\"_ _f\"> </span>categories <span class=\"_ _4\"> </span>of <span class=\"_ _f\"> </span>property, <span class=\"_ _6\"> </span>plant <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>equipment <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>depreciated/amortised <span class=\"_ _6\"> </span>on <span class=\"_ _f\"> </span>a <span class=\"_ _6\"> </span>Unit <span class=\"_ _6\"> </span>of Production (\u201cUOP\u201d) and/or <span class=\"_ _0\"></span>straight<span class=\"ff1\">-line basis as follows: </span><div class=\"gs8\"><table class=\"s w226 he0\" id=\"_a901f010-7861-47e8-a689-c5a44bbee453\"><tr><td class=\"c x188 y1250 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Land and buildings<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1250 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1251 w11a h2b\"><div class=\"t m0 xfb h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Deferred mining costs<span class=\"ff2\"> </span></div></td><td class=\"c x189 y1251 w11b h2b\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1252 w11a h20\"><div class=\"t m0 xfb h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Plant and equipment<span class=\"ff2\"> </span></div></td><td class=\"c x189 y1252 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1253 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Other assets: Furniture/fixt<span class=\"_ _0\"></span>ures/office equipment/Motor vehicles<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1253 w11b h20\"><div class=\"t m0 xd h12 y140 ff1 fs0 fc1 sc0 ls59 ws0\">5 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> 10 years</span></span><span class=\"ff9 ls0\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x188 y1254 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Right of use assets (IFRS 16)<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1254 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr></table></div><div class=\"c w2 h0 gs9\"><div class=\"t m0 x1 h12 y299 ff1 fs0 fc1 sc0 ls0 ws0\">The G<span class=\"_ _0\"></span>roup reviews <span class=\"_ _e\"></span>the estim<span class=\"_ _0\"></span>ated residual <span class=\"_ _e\"></span>values and <span class=\"_ _0\"></span>expected <span class=\"_ _0\"></span>useful li<span class=\"_ _0\"></span>ves of <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>at least <span class=\"_ _0\"></span>annually.<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y4ef ff1 fs0 fc1 sc0 ls0 ws0\">In <span class=\"_ _5\"></span>particular, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>health, <span class=\"_ _5\"></span>safety <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>environmental <span class=\"_ _5\"></span>legislation <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>its<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ye54 ff1 fs0 fc1 sc0 ls0 ws0\">assessment <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>expected <span class=\"_ _e\"></span>useful <span class=\"_ _e\"></span>lives <span class=\"_ _e\"></span>and es<span class=\"_ _0\"></span>timated <span class=\"_ _e\"></span>re<span class=\"_ _1\"></span>sidual <span class=\"_ _e\"></span>values. <span class=\"_ _0\"></span>Furthermore, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>considers<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ye55 ff1 fs0 fc1 sc0 ls0 ws0\">climate-related <span class=\"_ _5\"></span>matters, <span class=\"_ _3\"></span>includi<span class=\"_ _0\"></span>ng <span class=\"_ _3\"></span>physical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>transition <span class=\"_ _3\"></span>risks. <span class=\"_ _5\"></span>Specifically, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>determines </div><div class=\"t m0 x1 h12 ye56 ff1 fs0 fc1 sc0 ls0 ws0\">whether <span class=\"_ _5\"></span>climate<span class=\"_ _1\"></span>-related <span class=\"_ _5\"></span>legislation <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>regulations <span class=\"_ _5\"></span>might <span class=\"_ _3\"></span>impact<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>either <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>useful <span class=\"_ _5\"></span>life <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>residual </div><div class=\"t m0 x1 h12 ye7 ff1 fs0 fc1 sc0 ls0 ws0\">values, <span class=\"_ _7\"> </span><span class=\"ff9\">e.g.,  by <span class=\"_ _7\"> </span>banning <span class=\"_ _7\"> </span>or  r<span class=\"_ _1\"></span>estricting  the <span class=\"_ _7\"> </span>use <span class=\"_ _7\"> </span>of  the <span class=\"_ _7\"> </span>Group\u2019s <span class=\"_ _7\"> </span>fossil <span class=\"_ _7\"> </span>fuel</span>-driven <span class=\"_ _7\"> </span>machinery <span class=\"_ _7\"> </span>and<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ye57 ff9 fs0 fc1 sc0 ls0 ws0\">equipment <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>imposing <span class=\"_ _4\"> </span>additional <span class=\"_ _6\"> </span>energy <span class=\"_ _4\"> </span>efficiency <span class=\"_ _4\"> </span>requirements <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _4\"> </span>buildings <span class=\"_ _6\"> </span>and </div><div class=\"t m0 x1 h12 ye58 ff1 fs0 fc1 sc0 ls0 ws0\">office properties. <span class=\"ff9\">An a<span class=\"_ _0\"></span>sset\u2019s carrying am<span class=\"_ _0\"></span>ount is written do<span class=\"_ _0\"></span>wn immediately to its <span class=\"_ _0\"></span>recoverable amount<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x1 h12 y27a ff9 fs0 fc1 sc0 ls0 ws0\">if the asset\u2019s carrying amoun<span class=\"_ _0\"></span>t is greater than its estimate<span class=\"_ _0\"></span>d recoverable amount.<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h12 ye59 ff1 fs0 fc1 sc0 ls0 ws0\">Gains and losses on dispos<span class=\"_ _0\"></span>als are determined by c<span class=\"_ _0\"></span>omparing the proceeds with<span class=\"_ _0\"></span> the carrying amount </div><div class=\"t m0 x1 h12 ye5a ff9 fs0 fc1 sc0 ls0 ws0\">and are recognised within \u201c<span class=\"_ _0\"></span>Other <span class=\"ff1\">income</span>\u201d in the income statement.<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h12 ye5b ff1 fs0 fc1 sc0 ls0 ws0\">(a) Mineral rights </div><div class=\"t m0 x1 h12 y484 ff1 fs0 fc1 sc0 ls0 ws0\">Mineral reserves and re<span class=\"_ _0\"></span>sources which can be rea<span class=\"_ _0\"></span>sonably valued a<span class=\"_ _0\"></span>re recognised in the<span class=\"_ _0\"></span> assessment of </div><div class=\"t m0 x1 h12 y27e ff1 fs0 fc1 sc0 ls0 ws0\">fair <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alues o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>acquisition. <span class=\"_ _1\"></span>Mineral <span class=\"_ _1\"></span>rights <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>which v<span class=\"_ _1\"></span>alues <span class=\"_ _1\"></span>cannot <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>reasonabl<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>deter<span class=\"_ _0\"></span>mined <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>not<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y485 ff1 fs0 fc1 sc0 ls0 ws0\">recognised. <span class=\"_ _3\"></span>Exploitable <span class=\"_ _4\"> </span>mineral <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>ights <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>amortised <span class=\"_ _4\"> </span>using <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>UOP <span class=\"_ _3\"></span>basis <span class=\"_ _4\"> </span>over <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mmercially<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ye5c ff1 fs0 fc1 sc0 ls0 ws0\">recoverable <span class=\"_ _5\"></span>reserves <span class=\"_ _5\"></span>and, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>certain <span class=\"_ _5\"></span>circumstances, <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>mineral <span class=\"_ _5\"></span>resources. <span class=\"_ _5\"></span>Mineral <span class=\"_ _3\"></span>resourc<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>ar<span class=\"_ _1\"></span>e </div><div class=\"t m0 x1 h12 y44e ff1 fs0 fc1 sc0 ls0 ws0\">included <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>am<span class=\"_ _0\"></span>ortisation <span class=\"_ _5\"></span>calculations <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>there <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>high <span class=\"_ _5\"></span>degree <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>confidence <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>they <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be </div><div class=\"t m0 x1 h12 y974 ff1 fs0 fc1 sc0 ls0 ws0\">extracted in an economic m<span class=\"_ _0\"></span>anner. </div><div class=\"t m0 x1 h12 y4d4 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 y6ae ff1 fs0 fc1 sc0 ls0 ws0\">(b) Deferred mining costs <span class=\"ff9\">\u2013</span> s<span class=\"_ _0\"></span>tripping costs </div><div class=\"t m0 x1 h12 y2ab ff1 fs0 fc1 sc0 ls0 ws0\">Mainly <span class=\"_ _1\"></span>comprises <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>certain capitalised <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _1\"></span>related <span class=\"_ _5\"></span>to pre<span class=\"_ _1\"></span>-production <span class=\"_ _5\"></span>and in<span class=\"_ _1\"></span>-production str<span class=\"_ _1\"></span>ippin<span class=\"_ _0\"></span>g </div><div class=\"t m0 x1 h12 y5ad ff1 fs0 fc1 sc0 ls0 ws0\">activities as outlined bel<span class=\"_ _0\"></span>ow.  </div><div class=\"t m0 x1 h12 y7c0 ff1 fs0 fc1 sc0 ls0 ws0\">Stripping costs incurred in the development phase<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of a mine (or pit) before production commences </div><div class=\"t m0 x1 h12 ycdd ff1 fs0 fc1 sc0 ls0 ws0\">are capitalised as part of the cos<span class=\"_ _1\"></span>t of constructing the mine (or pit) and <span class=\"_ _1\"></span>subsequently amortised over<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ye5d ff1 fs0 fc1 sc0 ls0 ws0\">the life of the mine (or pit)<span class=\"_ _0\"></span> on a UOP basis. </div><div class=\"t m0 x1 h12 ye5e ff1 fs0 fc1 sc0 ls73 ws0\">In<span class=\"ls0\">-production <span class=\"_ _4\"> </span>stripping <span class=\"_ _6\"> </span>costs <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>accessing <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>identifiable <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mponent <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>body <span class=\"_ _6\"> </span>to </span></div><div class=\"t m0 x1 h12 y173 ff1 fs0 fc1 sc0 ls0 ws0\">realise <span class=\"_ _5\"></span>benefits <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>form <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>imp<span class=\"_ _0\"></span>roved <span class=\"_ _5\"></span>access <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>ore <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>mined<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>(stripping <span class=\"_ _5\"></span>activity </div><div class=\"t m0 x1 h12 ye5f ff1 fs0 fc1 sc0 ls0 ws0\">asset), are capitalised w<span class=\"_ _0\"></span>ithin deferred mining costs p<span class=\"_ _0\"></span>rovided all the following conditions are<span class=\"_ _0\"></span> met: </div><div class=\"t m0 x6d h13 ye60 ff1 fs0 fc1 sc0 ls15 ws0\">i.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">it <span class=\"_ _0\"></span>is probable that the <span class=\"_ _0\"></span>future econ<span class=\"_ _0\"></span>omic benefit ass<span class=\"_ _0\"></span>ociated with the st<span class=\"_ _0\"></span>ripping activity w<span class=\"_ _0\"></span>ill </span></span></div><div class=\"t m0 x5f h12 ye61 ff1 fs0 fc1 sc0 ls0 ws0\">be realised; </div><div class=\"t m0 x94 h13 ye62 ff1 fs0 fc1 sc0 ls15 ws0\">ii.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">the <span class=\"_ _1\"></span>component <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>ore <span class=\"_ _5\"></span>body <span class=\"_ _5\"></span>fo<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>access <span class=\"_ _5\"></span>has <span class=\"_ _1\"></span>been <span class=\"_ _5\"></span>improved <span class=\"_ _1\"></span>can <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>identified </span></span></div><div class=\"t m0 x5f h12 y239 ff1 fs0 fc1 sc0 ls0 ws0\">and; </div><div class=\"t m0 x6c h13 y391 ff1 fs0 fc1 sc0 ls15 ws0\">iii.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">the <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>elating <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _5\"></span>associated <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>improved <span class=\"_ _5\"></span>access <span class=\"_ _1\"></span>can <span class=\"_ _1\"></span>be </span></span></div><div class=\"t m0 x5f h12 ye63 ff1 fs0 fc1 sc0 ls0 ws0\">reliably measured. </div><div class=\"t m0 x1 h12 yccb ff1 fs0 fc1 sc0 ls0 ws0\">If <span class=\"_ _4\"> </span>all <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>criteria <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>met, <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>production <span class=\"_ _4\"> </span>stripping <span class=\"_ _4\"> </span>costs <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>charged <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>consolidated<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ye64 ff1 fs0 fc1 sc0 ls0 ws0\">statement of income as t<span class=\"_ _0\"></span>hey are incurred. </div><div class=\"t m0 x1 h12 y9da ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>act<span class=\"_ _1\"></span>ivity <span class=\"_ _1\"></span>asset <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>initially <span class=\"_ _1\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>cost, <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>accumulation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sts <span class=\"_ _5\"></span>directly<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y396 ff1 fs0 fc1 sc0 ls0 ws0\">incurred <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>perform <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>improves <span class=\"_ _1\"></span>access <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>identified <span class=\"_ _1\"></span>component <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>ore, </div><div class=\"t m0 x1 h12 ye65 ff1 fs0 fc1 sc0 ls0 ws0\">plus an allocation of di<span class=\"_ _0\"></span>rectly attributable overhead costs. </div><div class=\"t m0 x1 h12 ye66 ff1 fs0 fc1 sc0 ls0 ws0\">(c) Exploration costs </div><div class=\"t m0 x1 h12 yca4 ff9 fs0 fc1 sc0 ls0 ws0\">Under <span class=\"_ _d\"> </span>the <span class=\"_ _1c\"> </span>Group\u2019s <span class=\"_ _d\"> </span>accounting <span class=\"_ _d\"> </span>policy, <span class=\"_ _d\"> </span>exploration <span class=\"_ _d\"> </span>expenditure <span class=\"_ _d\"> </span>is <span class=\"_ _1c\"> </span>not <span class=\"_ _d\"> </span>capitalised <span class=\"_ _d\"> </span>until <span class=\"_ _d\"> </span>the </div><div class=\"t m0 x1 h12 ye30 ff1 fs0 fc1 sc0 ls0 ws0\">management determines a <span class=\"_ _0\"></span>property will be developed and point<span class=\"_ _0\"></span> is reached at which there is<span class=\"_ _0\"></span> a high </div><div class=\"t m0 x1 h12 ye31 ff9 fs0 fc1 sc0 ls0 ws0\">degree <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>confidence <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>project\u2019s <span class=\"_ _3\"></span>viability <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>it <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>considered <span class=\"_ _3\"></span><span class=\"ff1\">probable <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>future <span class=\"_ _3\"></span>economic<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x1 h12 ya5a ff1 fs0 fc1 sc0 ls0 ws0\">benefits will <span class=\"_ _0\"></span>flow t<span class=\"_ _0\"></span>o the G<span class=\"_ _0\"></span>roup. A<span class=\"_ _0\"></span> development de<span class=\"_ _0\"></span>cision is<span class=\"_ _0\"></span> made <span class=\"_ _0\"></span>based upon<span class=\"_ _0\"></span> consideration<span class=\"_ _0\"></span> of p<span class=\"_ _0\"></span>roject </div><div class=\"t m0 x1 h12 y2c0 ff1 fs0 fc1 sc0 ls0 ws0\">economics, <span class=\"_ _6\"> </span>including <span class=\"_ _f\"> </span>future <span class=\"_ _6\"> </span>metal <span class=\"_ _f\"> </span>prices, <span class=\"_ _6\"> </span>reserves <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>resources, <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>estimated <span class=\"_ _6\"> </span>operating <span class=\"_ _6\"> </span>and </div><div class=\"t m0 x1 h12 y10e ff1 fs0 fc1 sc0 ls0 ws0\">capital costs. </div></div>Subsequent <span class=\"_ _1\"></span>recovery <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>resulting <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>value <span class=\"_ _5\"></span>depends <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>successful <span class=\"_ _1\"></span>development <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>sale <span class=\"_ _5\"></span>of the unde<span class=\"_ _0\"></span>veloped p<span class=\"_ _0\"></span>roject. I<span class=\"_ _0\"></span>f a <span class=\"_ _e\"></span>pro<span class=\"_ _1\"></span>ject <span class=\"_ _0\"></span>does n<span class=\"_ _0\"></span>ot prove <span class=\"_ _e\"></span>viable, all <span class=\"_ _0\"></span>irrecoverable <span class=\"_ _0\"></span>costs <span class=\"_ _0\"></span>associated w<span class=\"_ _0\"></span>ith the<span class=\"_ _0\"></span> project net of any related<span class=\"_ _0\"></span> impairment provisions a<span class=\"_ _0\"></span>re written off. (d) Major maintenance and<span class=\"_ _0\"></span> repairs Expenditure <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>major <span class=\"_ _0\"></span>maint<span class=\"_ _0\"></span>enance <span class=\"_ _e\"></span>refits <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>epairs <span class=\"_ _e\"></span>comprises <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>cost <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eplacement <span class=\"_ _31\"></span>assets <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>parts of assets <span class=\"_ _e\"></span>and overhaul <span class=\"_ _0\"></span>costs. <span class=\"_ _e\"></span>Wher<span class=\"_ _1\"></span>e an <span class=\"_ _e\"></span>asset, or p<span class=\"_ _e\"></span>ar<span class=\"_ _1\"></span>t of <span class=\"_ _e\"></span>an asset, <span class=\"_ _0\"></span>that wa<span class=\"_ _0\"></span>s separately <span class=\"_ _0\"></span>depreciated <span class=\"_ _e\"></span>and is <span class=\"_ _5\"></span>now <span class=\"_ _5\"></span>written <span class=\"_ _5\"></span>off <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>replaced, <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>t<span class=\"_ _1\"></span>hat <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>economic <span class=\"_ _1\"></span>benefits <span class=\"_ _5\"></span>associated <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>the item will flow to the Group<span class=\"_ _0\"></span> through an extended life, the<span class=\"_ _0\"></span> expenditure is capitalised.  Where <span class=\"_ _c\"> </span>part <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>asset <span class=\"_ _c\"> </span>was <span class=\"_ _c\"> </span>not <span class=\"_ _c\"> </span>separately <span class=\"_ _c\"> </span>consid<span class=\"_ _0\"></span>ered <span class=\"_ _c\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>component<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>therefore <span class=\"_ _c\"> </span>not depreciated  sep<span class=\"_ _0\"></span>arately,  the<span class=\"_ _0\"></span>  replacement <span class=\"_ _6\"> </span>valu<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>s  used <span class=\"_ _6\"> </span>to<span class=\"_ _1\"></span>  estimate<span class=\"_ _0\"></span>  the  c<span class=\"_ _0\"></span>arrying  a<span class=\"_ _0\"></span>mount  of <span class=\"_ _f\"> </span>the replaced <span class=\"_ _4\"> </span>asset(s) <span class=\"_ _4\"> </span>which <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>immediately <span class=\"_ _4\"> </span>written <span class=\"_ _4\"> </span>off. <span class=\"_ _3\"></span>All <span class=\"_ _4\"> </span>other <span class=\"_ _4\"> </span>day<span class=\"_ _1\"></span>-<span class=\"ls2c\">to</span>-day <span class=\"_ _4\"> </span>maintenance <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>repairs costs are expensed as inc<span class=\"_ _0\"></span>urred. (e) Borrowing costs Borrowing costs directly<span class=\"_ _1\"></span> and indirectly <span class=\"_ _1\"></span>attributable to the acquisit<span class=\"_ _1\"></span>ion, construction or production of an asset that<span class=\"_ _0\"></span> necessarily takes a <span class=\"_ _0\"></span>substantial period <span class=\"_ _0\"></span>of time to get ready f<span class=\"_ _0\"></span>or its intended use<span class=\"_ _0\"></span> or sale (a<span class=\"_ _0\"></span> qualifying asse<span class=\"_ _0\"></span>t) are <span class=\"_ _0\"></span>capitalised a<span class=\"_ _0\"></span>s part <span class=\"_ _0\"></span>of the<span class=\"_ _0\"></span> cost of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>respective asset.<span class=\"_ _0\"></span> Where funds <span class=\"_ _0\"></span>are b<span class=\"_ _0\"></span>orrowed specifically  to  finance  a  project,  the  amount  capitalised  represents  the  actual  borrowing  costs<span class=\"_ _e\"></span> incurred. <span class=\"_ _f\"> </span>All  oth<span class=\"_ _0\"></span>er  b<span class=\"_ _0\"></span>orrowing  c<span class=\"_ _0\"></span>osts  a<span class=\"_ _0\"></span>re  recognised<span class=\"_ _0\"></span>  in<span class=\"_ _0\"></span>  the <span class=\"_ _6\"> </span>statement  of <span class=\"_ _6\"> </span>profit  or <span class=\"_ _6\"> </span>loss  and <span class=\"_ _6\"> </span>other comprehensive income in<span class=\"_ _0\"></span> the period in which they are in<span class=\"_ _0\"></span>curred. (f) Restoration, rehabilitation<span class=\"_ _0\"></span> and decommissioning Restoration, <span class=\"_ _e\"></span>rehabilitation <span class=\"_ _31\"></span>and <span class=\"_ _e\"></span>decommissioning <span class=\"_ _e\"></span>costs <span class=\"_ _e\"></span>arising <span class=\"_ _e\"></span>from <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>installation <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>plant <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>other site <span class=\"_ _1\"></span>preparation <span class=\"_ _1\"></span>work, <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>using <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>risk <span class=\"_ _1\"></span>adjusted disco<span class=\"_ _1\"></span>unt <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>their <span class=\"_ _5\"></span>net <span class=\"_ _1\"></span>present value, <span class=\"_ _5\"></span>ar<span class=\"_ _0\"></span>e provided for and capitali<span class=\"_ _0\"></span>sed at the time such an obligation arises. The <span class=\"_ _0\"></span>costs <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>charged <span class=\"_ _e\"></span>to the <span class=\"_ _e\"></span>consolidated <span class=\"_ _e\"></span>statement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>income <span class=\"_ _e\"></span>ov<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>life <span class=\"_ _0\"></span>of the <span class=\"_ _e\"></span>operation <span class=\"_ _e\"></span>through depreciation of<span class=\"_ _0\"></span> the asset<span class=\"_ _0\"></span> and the<span class=\"_ _0\"></span> unwinding <span class=\"_ _0\"></span>of the disc<span class=\"_ _0\"></span>ount on <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>ovision. Costs <span class=\"_ _0\"></span>for restoration<span class=\"_ _0\"></span> of subsequent <span class=\"_ _0\"></span>site <span class=\"_ _e\"></span>disturbance, <span class=\"_ _e\"></span>which are <span class=\"_ _e\"></span>created on <span class=\"_ _e\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ngoing <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>during <span class=\"_ _e\"></span>production, <span class=\"_ _0\"></span>are p<span class=\"_ _0\"></span>rovided for <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>their <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>resent <span class=\"_ _5\"></span>values <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>charged <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consolidated <span class=\"_ _5\"></span>statemen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>income <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>extraction progresses. Changes <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the es<span class=\"_ _1\"></span>timated <span class=\"_ _1\"></span>timing <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>rehabilitation<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>uture <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> accounted <span class=\"_ _7\"> </span>for <span class=\"_ _7\"> </span>prospecti<span class=\"_ _0\"></span>vely <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>recognising  an <span class=\"_ _7\"> </span>adjustment <span class=\"_ _7\"> </span>to  the <span class=\"_ _7\"> </span>rehabilitation <span class=\"_ _7\"> </span>liability <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>a<span class=\"_ _0\"></span> corresponding adjustment to the asset to which it <span class=\"_ _1\"></span>relates, provided the <span class=\"_ _1\"></span>reduction in the provision is not <span class=\"_ _1\"></span>greater <span class=\"_ _5\"></span>than<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>depreciated <span class=\"_ _1\"></span>capitalised <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>asset, <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>case <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>capitalised<span class=\"_ _0\"></span> cost <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>reduced <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>zero <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the r<span class=\"_ _1\"></span>emaining adjustment <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>cons<span class=\"_ _0\"></span>olidated <span class=\"_ _1\"></span>statement <span class=\"_ _1\"></span>of income. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>case <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>closed <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ites, <span class=\"_ _5\"></span>changes <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>immediately <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> consolidated statement<span class=\"_ _0\"></span> of income. 2.<span class=\"ls0\">9 Intangible assets<span class=\"ff2 fs0\"> </span></span>(a) Permits Permits <span class=\"_ _e\"></span>represent l<span class=\"_ _e\"></span>eg<span class=\"_ _1\"></span>al <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ights, <span class=\"_ _e\"></span>licences, <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>authorisations <span class=\"_ _e\"></span>required <span class=\"_ _e\"></span>to advan<span class=\"_ _0\"></span>ce <span class=\"_ _e\"></span>mining p<span class=\"_ _0\"></span>rojects <span class=\"_ _0\"></span>from<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>pre-development <span class=\"_ _e\"></span>stage <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>production. <span class=\"_ _e\"></span>Costs <span class=\"_ _e\"></span>directly <span class=\"_ _e\"></span>attributable <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>btaining <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>securing <span class=\"_ _e\"></span>these permits <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>intangible<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>pro<span class=\"_ _0\"></span>vide<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>they <span class=\"_ _5\"></span>meet <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecognition <span class=\"_ _1\"></span>criteria <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>IAS <span class=\"_ _5\"></span>38 <span class=\"_ _5\"></span><span class=\"ff9\">\u2013</span> Intangible <span class=\"_ _6\"> </span>Assets. <span class=\"_ _6\"> </span>These <span class=\"_ _6\"> </span>costs <span class=\"_ _f\"> </span>typically <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>application <span class=\"_ _f\"> </span>fees, <span class=\"_ _6\"> </span>environmental <span class=\"_ _6\"> </span>and  engine<span class=\"_ _0\"></span>ering studies, legal expenses, and<span class=\"_ _0\"></span> other necessary expenditu<span class=\"_ _0\"></span>res incurred to obtain the perm<span class=\"_ _0\"></span>its.<span class=\"_ _1\"></span> No amortisation is recognis<span class=\"_ _0\"></span>ed on these intangible assets <span class=\"_ _0\"></span>until the associated project transiti<span class=\"_ _0\"></span>ons into commercial p<span class=\"_ _0\"></span>roduction. Onc<span class=\"_ _0\"></span>e the G<span class=\"_ _0\"></span>roup receives <span class=\"_ _0\"></span>the req<span class=\"_ _0\"></span>uired permits <span class=\"_ _0\"></span>and commenc<span class=\"_ _0\"></span>es producti<span class=\"_ _0\"></span>on, the <span class=\"_ _f\"> </span>capitalised <span class=\"_ _6\"> </span>permit <span class=\"_ _f\"> </span>costs <span class=\"_ _6\"> </span>are  am<span class=\"_ _0\"></span>ortised <span class=\"_ _6\"> </span>u<span class=\"_ _1\"></span>sing <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>UOP <span class=\"_ _f\"> </span>method,  ba<span class=\"_ _0\"></span>sed <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>the  comm<span class=\"_ _0\"></span>ercially recoverable reserves of <span class=\"_ _0\"></span>the related mining project. If <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>stage <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>termined <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>permit <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>utilised <span class=\"_ _1\"></span>due <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>oject <span class=\"_ _1\"></span>discontinuation or regulatory chang<span class=\"_ _0\"></span>es, the <span class=\"_ _0\"></span>capitalised<span class=\"_ _0\"></span> costs <span class=\"_ _0\"></span>are immediatel<span class=\"_ _0\"></span>y impaired<span class=\"_ _0\"></span> and rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>an expens<span class=\"_ _0\"></span>e in the <span class=\"_ _3\"></span>consolidated <span class=\"_ _3\"></span>statement <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss. <span class=\"_ _3\"> </span>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>recurrently <span class=\"_ _3\"></span>evaluate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>status <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the project. <span class=\"_ _c\"> </span>Should <span class=\"_ _c\"> </span>subsequently <span class=\"_ _c\"> </span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>project <span class=\"_ _c\"> </span>determine <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>underlying <span class=\"_ _c\"> </span>reasons <span class=\"_ _c\"> </span>to<span class=\"_ _0\"></span> determine <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>permit <span class=\"_ _5\"></span>would <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>utilised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>are <span class=\"_ _5\"></span>reasonable <span class=\"_ _5\"></span>reversed <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>mitig<span class=\"_ _0\"></span>ated, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>may reverse the impairment con<span class=\"_ _0\"></span>sequently. (b<span class=\"ls32\">) </span>Other intangible assets include c<span class=\"_ _0\"></span>omputer software. Intangible <span class=\"_ _7\"> </span>assets <span class=\"_ _7\"> </span>acquired  s<span class=\"_ _1\"></span>eparately <span class=\"_ _7\"> </span>are <span class=\"_ _7\"> </span>measured  on <span class=\"_ _7\"> </span>initial <span class=\"_ _7\"> </span>recognition <span class=\"_ _7\"> </span>at <span class=\"_ _7\"> </span>cost. <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>cost <span class=\"_ _7\"> </span>of intangible <span class=\"_ _3\"></span>assets <span class=\"_ _4\"> </span>acquired <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>business <span class=\"_ _4\"> </span>combination <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>their <span class=\"_ _3\"></span>fair <span class=\"_ _4\"> </span>value <span class=\"_ _3\"></span>at <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>date <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>acquisition<span class=\"_ _0\"></span> provided they <span class=\"_ _1\"></span>meet recognition criteria as per <span class=\"_ _1\"></span>IFRS 3. Follow<span class=\"_ _1\"></span>ing initial r<span class=\"_ _1\"></span>ecognition, intangible assets are <span class=\"_ _5\"></span>carried <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost <span class=\"_ _5\"></span>less <span class=\"_ _1\"></span>any <span class=\"_ _5\"></span>accumulated<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>(calculated <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>straight<span class=\"_ _1\"></span>-line <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>over <span class=\"_ _5\"></span>their<span class=\"_ _0\"></span> useful lives) and accumul<span class=\"_ _0\"></span>ated impairment losses, if any. The useful lives of intangible<span class=\"_ _0\"></span> assets are assessed as eithe<span class=\"_ _0\"></span>r finite or indefinite. Intangible <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>finite <span class=\"_ _3\"></span>lives <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>amortised <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>their <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>economic <span class=\"_ _3\"></span>lives <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>assessed <span class=\"_ _3\"> </span>for impairment <span class=\"_ _7\"> </span>whenever <span class=\"_ _a\"> </span>there <span class=\"_ _7\"> </span>is <span class=\"_ _a\"> </span>an <span class=\"_ _a\"> </span>indication <span class=\"_ _a\"> </span>that <span class=\"_ _7\"> </span>the <span class=\"_ _a\"> </span>intangible <span class=\"_ _a\"> </span>asset <span class=\"_ _a\"> </span>may <span class=\"_ _7\"> </span>be <span class=\"_ _a\"> </span>impaired. <span class=\"_ _a\"> </span>The amortisation period <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amortisation method <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>an intangible <span class=\"_ _5\"></span>asset with <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finite <span class=\"_ _1\"></span>useful <span class=\"_ _1\"></span>life <span class=\"_ _1\"></span>are reviewed at least at the end<span class=\"_ _0\"></span> of each reporting period. Gains <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>losses <span class=\"_ _4\"> </span>arising <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>derecognition <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>an <span class=\"_ _4\"> </span>intangible <span class=\"_ _3\"></span>asset <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>measured <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>difference between <span class=\"_ _1\"></span>the net <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>proceeds and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>asset and <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve income when the asset is derecognised.<span class=\"ff2\"> </span>2.10 Impairment of non-financial assets<span class=\"ff2 fs0\"> </span>Assets that<span class=\"_ _0\"></span> have an<span class=\"_ _0\"></span> indefinite <span class=\"_ _0\"></span>useful life<span class=\"_ _0\"></span> <span class=\"ff9\">\u2013</span> for <span class=\"_ _0\"></span>example, go<span class=\"_ _0\"></span>odwill or <span class=\"_ _0\"></span>intangible ass<span class=\"_ _0\"></span>ets not <span class=\"_ _0\"></span>ready for <span class=\"_ _0\"></span>use \u2013<span class=\"ff1\"> <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>not<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>bject to <span class=\"_ _5\"></span>amortis<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>tested <span class=\"_ _5\"></span>ann<span class=\"_ _0\"></span>ually <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>rment. <span class=\"_ _1\"></span>Assets <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>subject to </span>amortisation <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>reviewed <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>impairment <span class=\"_ _5\"></span>whenever <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>vents <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>circumstances <span class=\"_ _5\"></span>indicate that the carrying amount may not be recoverable. An impairment <span class=\"_ _1\"></span>loss is recognised for the amount by <span class=\"_ _0\"></span>which <span class=\"_ _e\"></span>the a<span class=\"_ _0\"></span>sset\u2019s <span class=\"_ _e\"></span>carrying <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>exceeds <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>recoverable <span class=\"_ _0\"></span>amount. <span class=\"_ _e\"></span>The <span class=\"_ _0\"></span>recoverable <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the higher <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>asset\u2019s <span class=\"_ _6\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>less <span class=\"_ _6\"> </span>costs <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>sell <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>use. <span class=\"_ _6\"> </span>For <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>purposes <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>assessing impairment, assets <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>grouped <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>owest <span class=\"_ _1\"></span>levels <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>separately <span class=\"_ _1\"></span>identifiable cash flows (cash-gene<span class=\"_ _0\"></span>rating units). <span class=\"_ _0\"></span>Non-financial assets o<span class=\"_ _0\"></span>ther than g<span class=\"_ _0\"></span>oodwill that <span class=\"_ _0\"></span>suffered impairment <span class=\"_ _0\"></span>are reviewed for possible re<span class=\"_ _0\"></span>versal of the impairment at each<span class=\"_ _0\"></span> reporting date. The <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>assesses <span class=\"_ _1\"></span>whether <span class=\"_ _1\"></span>climate <span class=\"_ _1\"></span>risks, <span class=\"_ _5\"></span>including<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>phy<span class=\"_ _0\"></span>sical <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isks <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>transiti<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>risk<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>could <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>a significant impact.<span class=\"_ _3c\"> </span>  2.11 Financial assets and liabilities <span class=\"ff2 fs0 fc1\"> </span>(a) Classification The Group classifies it<span class=\"_ _0\"></span>s financial assets in the following m<span class=\"_ _e\"></span>ea<span class=\"_ _1\"></span>surement categorie<span class=\"_ _0\"></span>s: <span class=\"_ _1\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured at amortised c<span class=\"_ _0\"></span>ost.  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured subsequently at<span class=\"_ _0\"></span> fair value through OCI, and.<span class=\"_ _0\"></span>  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured subsequently at<span class=\"_ _0\"></span> fair value through profit or<span class=\"_ _0\"></span> loss.  </span></span>The classificati<span class=\"_ _0\"></span>on of financial<span class=\"_ _0\"></span> assets <span class=\"_ _0\"></span>at initial reco<span class=\"_ _0\"></span>gnition depends <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n the financial<span class=\"_ _0\"></span> asset\u2019s c<span class=\"_ _0\"></span>ontractual cash flow cha<span class=\"_ _0\"></span>racteristics and<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019s and the<span class=\"_ _0\"></span> Compa<span class=\"_ _0\"></span>ny\u2019s business <span class=\"_ _0\"></span>model for m<span class=\"_ _e\"></span>anaging them. In<span class=\"_ _0\"></span> order <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>a financial <span class=\"_ _e\"></span>asset <span class=\"_ _e\"></span>to be <span class=\"_ _e\"></span>classified <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>amortised co<span class=\"_ _0\"></span>st, it<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>needs <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>give rise <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>cash flows <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are \u2018s<span class=\"_ _0\"></span>olely <span class=\"_ _0\"></span>payments <span class=\"_ _e\"></span>of p<span class=\"_ _0\"></span>rincipal <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>interest\u2019 (<span class=\"_ _0\"></span>\u2018SPPI\u2019) <span class=\"_ _e\"></span>on the <span class=\"_ _e\"></span>principal <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>outstanding. This assessment is ref<span class=\"_ _0\"></span>erred to as the SPPI te<span class=\"_ _0\"></span>st and is performed at an instrument<span class=\"_ _0\"></span> level.<span class=\"_ _1\"></span> For assets measured at <span class=\"_ _1\"></span>fair value, <span class=\"_ _1\"></span>gains and losses will <span class=\"_ _1\"></span>either be recorded <span class=\"_ _1\"></span>in profit or loss or <span class=\"_ _1\"></span>OCI. For investments <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>instruments<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>trading, <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>depend <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>whether <span class=\"_ _3\"></span>the group <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>irrevocable <span class=\"_ _5\"></span>election <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>time <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _5\"></span>recognition <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>account <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>equity investment at fair value th<span class=\"_ _0\"></span>rough other comprehensive<span class=\"_ _0\"></span> income (FVOCI).<span class=\"_ _3c\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eclassifies <span class=\"_ _e\"></span>debt i<span class=\"_ _0\"></span>nvestments w<span class=\"_ _0\"></span>hen <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>only <span class=\"_ _e\"></span>when its <span class=\"_ _e\"></span>business m<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>managing thos<span class=\"_ _0\"></span>e assets changes.  Regular way purchase<span class=\"_ _0\"></span>s and sales of<span class=\"_ _0\"></span> financial assets are<span class=\"_ _0\"></span> recognised on trade-date, th<span class=\"_ _0\"></span>e date on which the Group commits to pu<span class=\"_ _0\"></span>rchase or sell the asset.   At <span class=\"_ _4\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>measures <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>financial <span class=\"_ _4\"> </span>asset <span class=\"_ _4\"> </span>at <span class=\"_ _4\"> </span>its <span class=\"_ _6\"> </span>fair <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _4\"> </span>plus, <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>case <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>a financial <span class=\"_ _f\"> </span>asset <span class=\"_ _6\"> </span>not  at<span class=\"_ _0\"></span>  fai<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>through  p<span class=\"_ _0\"></span>rofit <span class=\"_ _f\"> </span>or <span class=\"_ _f\"> </span>loss <span class=\"_ _6\"> </span>(FVPL),  t<span class=\"_ _0\"></span>ransaction <span class=\"_ _6\"> </span>costs  th<span class=\"_ _0\"></span>at  a<span class=\"_ _0\"></span>re <span class=\"_ _f\"> </span>directly attributable <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>acquisition <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asse<span class=\"_ _1\"></span>t. <span class=\"_ _5\"></span>Transaction <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>carried <span class=\"_ _5\"></span>at FVPL are expensed in p<span class=\"_ _0\"></span>rofit or loss.  Financial  assets<span class=\"_ _0\"></span>  with  embe<span class=\"_ _0\"></span>dded  derivatives <span class=\"_ _f\"> </span>are  consi<span class=\"_ _0\"></span>dered  in  their <span class=\"_ _f\"> </span>entirety  whe<span class=\"_ _0\"></span>n  determining whether their cash flows a<span class=\"_ _0\"></span>re solely payment of principal<span class=\"_ _0\"></span> and interest.  Subsequent <span class=\"_ _c\"> </span>measurem<span class=\"_ _0\"></span>ent <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>debt <span class=\"_ _c\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _c\"> </span>depends <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>Group\u2019s <span class=\"_ _c\"> </span>business <span class=\"_ _c\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>for managing <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>flow <span class=\"_ _3\"></span>cha<span class=\"_ _0\"></span>racteristics <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asse<span class=\"_ _0\"></span>t. <span class=\"_ _3\"></span>There <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>thre<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>measurement categories into which the G<span class=\"_ _0\"></span>roup classifies its debt ins<span class=\"_ _0\"></span>truments: (b) Amortised cost  Assets <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>collection o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>contractual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>flows where <span class=\"_ _1\"></span>those <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>solely payments <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>principal <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _6\"> </span>Interest <span class=\"_ _4\"> </span>income <span class=\"_ _6\"> </span>from <span class=\"_ _4\"> </span>these financial <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>included <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>finance <span class=\"_ _5\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>eff<span class=\"_ _1\"></span>ective <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _5\"></span>method. <span class=\"_ _5\"></span>Any <span class=\"_ _5\"></span>gain <span class=\"_ _1\"></span>or loss <span class=\"_ _c\"> </span>arising <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _c\"> </span>derecognition <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>profit <span class=\"_ _a\"> </span>or <span class=\"_ _c\"> </span>loss <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>presented <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>othe<span class=\"_ _0\"></span>r gains/(losses) together<span class=\"_ _0\"></span> with foreign exchange gains and l<span class=\"_ _0\"></span>osses.  Impairment losses are<span class=\"_ _0\"></span> presented as separate line item<span class=\"_ _0\"></span> in the statement of pr<span class=\"_ _0\"></span>ofit or loss. <span class=\"_ _1\"></span> The <span class=\"_ _e\"></span>Company\u00b4s <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>at <span class=\"_ _0\"></span>amortised <span class=\"_ _e\"></span>cost <span class=\"_ _0\"></span>include <span class=\"_ _31\"></span>current <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-current <span class=\"_ _e\"></span>receivables <span class=\"_ _e\"></span>(other than <span class=\"_ _1\"></span>trade <span class=\"_ _1\"></span>receivables <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured at <span class=\"_ _5\"></span>fair<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>profit <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>loss) <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash equivalents. (c) Fair value through o<span class=\"_ _0\"></span>ther comprehensive income  Financial <span class=\"_ _0\"></span>assets <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>debt <span class=\"_ _e\"></span>instruments, <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are held <span class=\"_ _31\"></span>for collection<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contractual <span class=\"_ _e\"></span>cash fl<span class=\"_ _0\"></span>ows <span class=\"_ _0\"></span>and for <span class=\"_ _5\"></span>selling <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _5\"></span>cash <span class=\"_ _5\"></span>flows <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>epresent <span class=\"_ _5\"></span>solely <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>principal<span class=\"_ _0\"></span> and <span class=\"_ _3\"></span>interest, <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>red <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>FVOCI. <span class=\"_ _3\"></span>Movements <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>carrying <span class=\"_ _5\"></span>amo<span class=\"_ _1\"></span>unt <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>taken <span class=\"_ _5\"></span>thro<span class=\"_ _1\"></span>ugh <span class=\"_ _3\"></span>OCI,<span class=\"_ _0\"></span> except <span class=\"_ _e\"></span>for the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recognition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>impairment <span class=\"_ _e\"></span>gains <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>losses, <span class=\"_ _e\"></span>interest <span class=\"_ _e\"></span>income and<span class=\"_ _e\"></span> foreign <span class=\"_ _31\"></span>exchange g<span class=\"_ _0\"></span>ains and <span class=\"_ _6\"> </span>losses <span class=\"_ _6\"> </span>which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>profit <span class=\"_ _4\"> </span>or <span class=\"_ _f\"> </span>loss. <span class=\"_ _6\"> </span>When <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>asset <span class=\"_ _6\"> </span>is <span class=\"_ _f\"> </span>derecognised, <span class=\"_ _4\"> </span>the cumulative <span class=\"_ _1\"></span>gain <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>loss <span class=\"_ _1\"></span>previously <span class=\"_ _5\"></span>reco<span class=\"_ _0\"></span>gnised <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>reclassified <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>equity <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>and recognised in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>gains/(losses). <span class=\"_ _1\"></span>Interest income <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>these financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>included in <span class=\"_ _1\"></span>finance income <span class=\"_ _5\"></span>using the <span class=\"_ _5\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>method. <span class=\"_ _5\"></span>Foreig<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>gains <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>resented in net foreign<span class=\"_ _0\"></span> exchange gain/(loss)<span class=\"_ _0\"></span> before tax and<span class=\"_ _0\"></span> impairment expenses<span class=\"_ _0\"></span> are presented as a <span class=\"_ _0\"></span>separate<span class=\"_ _0\"></span> line item in the statement<span class=\"_ _0\"></span> of profit or loss.  (d) Equity instruments<span class=\"_ _0\"></span> designated as fair value through<span class=\"_ _0\"></span> other comprehensive income  Upon <span class=\"_ _5\"></span>initial r<span class=\"_ _1\"></span>ecognition, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>can <span class=\"_ _1\"></span>elect <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>classify <span class=\"_ _5\"></span>irrev<span class=\"_ _0\"></span>ocably <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>equity <span class=\"_ _5\"></span>invest<span class=\"_ _0\"></span>ments <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>equity instruments designat<span class=\"_ _0\"></span>ed at fair value throu<span class=\"_ _0\"></span>gh OCI when they meet<span class=\"_ _0\"></span> the definition <span class=\"_ _0\"></span>of equity under IA<span class=\"_ _0\"></span>S 32 Financial <span class=\"_ _1\"></span>Instruments: Presentation and <span class=\"_ _1\"></span>are no<span class=\"_ _1\"></span>t hel<span class=\"_ _1\"></span>d for <span class=\"_ _1\"></span>trading. T<span class=\"_ _1\"></span>he classification is <span class=\"_ _1\"></span>determined on an instrument-<span class=\"ls71\">by</span>-instru<span class=\"_ _0\"></span>ment basis.   Gains <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>losses <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>never <span class=\"_ _e\"></span>recycled <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>profit <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>loss. <span class=\"_ _31\"></span>D<span class=\"_ _1\"></span>ividends <span class=\"_ _31\"></span>are <span class=\"_ _e\"></span>recognised as <span class=\"_ _1\"></span>other inco<span class=\"_ _1\"></span>me in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>consolidated and <span class=\"_ _1\"></span>company sta<span class=\"_ _1\"></span>tements of <span class=\"_ _1\"></span>comprehensive income <span class=\"_ _1\"></span>when the right <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>payment <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>be<span class=\"_ _0\"></span>en <span class=\"_ _5\"></span>established, <span class=\"_ _3\"></span>except <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>benefits <span class=\"_ _5\"></span>from<span class=\"ff2 fc3\"> <span class=\"_ _5\"></span></span>such <span class=\"_ _3\"></span>proceeds <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a<span class=\"_ _e\"></span> recovery <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>part <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>cost of<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>asset, <span class=\"_ _0\"></span>in w<span class=\"_ _0\"></span>hich <span class=\"_ _e\"></span>case, such <span class=\"_ _e\"></span>gains a<span class=\"_ _0\"></span>re r<span class=\"_ _0\"></span>ecorded <span class=\"_ _e\"></span>in OCI. <span class=\"_ _e\"></span>Equity instruments designated<span class=\"_ _0\"></span> at fair value through OCI a<span class=\"_ _0\"></span>re not subject to impairment <span class=\"_ _0\"></span>assessment.    The Group elected to clas<span class=\"_ _0\"></span>sify irrevocably its listed equit<span class=\"_ _0\"></span>y investments under this cate<span class=\"_ _0\"></span>gory. <span class=\"_ _1\"></span> (e) Assets at fair value th<span class=\"_ _0\"></span>rough profit and loss Assets that d<span class=\"_ _0\"></span>o not <span class=\"_ _0\"></span>meet the <span class=\"_ _e\"></span>cr<span class=\"_ _1\"></span>iteria fo<span class=\"_ _0\"></span>r amortised <span class=\"_ _0\"></span>cost or <span class=\"_ _0\"></span>FVOCI are m<span class=\"_ _0\"></span>easured at <span class=\"_ _0\"></span>FVPL. A <span class=\"_ _0\"></span>gain or <span class=\"_ _0\"></span>loss on <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>debt <span class=\"_ _4\"> </span>investment <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>subsequently <span class=\"_ _3\"></span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>FVPL <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _4\"> </span>and presented net within other<span class=\"_ _0\"></span> gains/(losses) in the peri<span class=\"_ _0\"></span>od in which it arises.<span class=\"_ _3c\"> </span>Changes in <span class=\"_ _e\"></span>the fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f fi<span class=\"_ _0\"></span>nancial asset<span class=\"_ _0\"></span>s at <span class=\"_ _e\"></span>FV<span class=\"_ _1\"></span>PL <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised in <span class=\"_ _e\"></span>the cons<span class=\"_ _0\"></span>olidated and <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mpany<span class=\"_ _0\"></span> statements o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>applicable. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpany\u2019s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>through <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>current <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>non<span class=\"_ _1\"></span>-current <span class=\"_ _4\"> </span>receivables <span class=\"_ _6\"> </span>(other <span class=\"_ _4\"> </span>than <span class=\"_ _6\"> </span>trade receivables which are meas<span class=\"_ _0\"></span>ured at amortised cost). (f) <span class=\"ls93\">De</span>-recognition<span class=\"_ _0\"></span> of financial assets  Financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are de<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>rights <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>receive <span class=\"_ _0\"></span>cash <span class=\"_ _e\"></span>flows <span class=\"_ _e\"></span>from <span class=\"_ _e\"></span>the fin<span class=\"_ _0\"></span>ancial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>have expired <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>have <span class=\"_ _e\"></span>been <span class=\"_ _e\"></span>transferred <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _e\"></span>transferred <span class=\"_ _e\"></span>su<span class=\"_ _1\"></span>bstantially <span class=\"_ _31\"></span>all <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>risks <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>rewards of ownership.<span class=\"_ _3c\"> </span>(g) Impairment of financial a<span class=\"_ _0\"></span>ssets <span class=\"fs5\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span>sesses <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>ward <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ooking <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>credit <span class=\"_ _3\"></span>losse<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>ass<span class=\"_ _0\"></span>ociated <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>debt instruments <span class=\"_ _1\"></span>carried <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>amortised <span class=\"_ _5\"></span>cost.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Expected <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>difference <span class=\"_ _1\"></span>between<span class=\"_ _0\"></span> the contract<span class=\"_ _0\"></span>ual cash fl<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws due in<span class=\"_ _e\"></span> accordance with<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>ontract and <span class=\"_ _0\"></span>all the <span class=\"_ _0\"></span>cash flows<span class=\"_ _0\"></span> that <span class=\"_ _0\"></span>the Grou<span class=\"ls94\">p </span>expects <span class=\"_ _7\"> </span>to  r<span class=\"_ _1\"></span>eceive, <span class=\"_ _7\"> </span>discounted  at <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>approximation  of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>original <span class=\"_ _7\"> </span>effective <span class=\"_ _7\"> </span>interest  r<span class=\"_ _1\"></span>ate. <span class=\"_ _7\"> </span>The<span class=\"_ _0\"></span> expected <span class=\"_ _c\"> </span>cash <span class=\"_ _c\"> </span>flows<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>cash <span class=\"_ _a\"> </span>flows <span class=\"_ _c\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>sale <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _c\"> </span>collateral<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>held <span class=\"_ _c\"> </span>or <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _c\"> </span>credit<span class=\"_ _0\"></span> enhancements that are inte<span class=\"_ _0\"></span>gral to the contractual terms<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> For <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>(other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>FVPL), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> simplified <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>permitted <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>requires<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>lifetime<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>losses <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>recognised from initial recognition of <span class=\"_ _0\"></span>the receivables. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asset <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>default<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>days <span class=\"_ _5\"></span>past <span class=\"_ _5\"></span>due. However, <span class=\"_ _e\"></span>in ce<span class=\"_ _0\"></span>rtain <span class=\"_ _e\"></span>cases, th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>may <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsider <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>financial asse<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>in d<span class=\"_ _0\"></span>efault <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>internal or <span class=\"_ _5\"></span>external <span class=\"_ _5\"></span>information <span class=\"_ _5\"></span>indicates <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>unl<span class=\"_ _1\"></span>ikely <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceive <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>outstanding <span class=\"_ _5\"></span>contractual amounts <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>full <span class=\"_ _5\"></span>before taking <span class=\"_ _1\"></span>into <span class=\"_ _5\"></span>account <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>enhancements held <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group. <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> asset is written off when the<span class=\"_ _0\"></span>re is no reasonable expectati<span class=\"_ _0\"></span>on of recovering the contractual ca<span class=\"_ _0\"></span>sh flows and usually occurs when pas<span class=\"_ _0\"></span>t due for more than one year<span class=\"_ _0\"></span> and not subject to enforce<span class=\"_ _0\"></span>ment activity. (h). Financial liabilities and t<span class=\"_ _0\"></span>rade payables After <span class=\"_ _3\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _3\"> </span>interest<span class=\"_ _1\"></span>-bearing <span class=\"_ _3\"></span>loans <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>borrowings <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>other <span class=\"_ _3\"></span>payables <span class=\"_ _4\"> </span>are<span class=\"_ _0\"></span> subsequently measu<span class=\"_ _0\"></span>red at amortised cost u<span class=\"_ _0\"></span>sing the EIR method. Gains<span class=\"_ _0\"></span> and losses are recognised<span class=\"_ _0\"></span> in the <span class=\"_ _7\"> </span>consolidated <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>mpany <span class=\"_ _7\"> </span>statements <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>comprehensive <span class=\"_ _7\"> </span>inco<span class=\"_ _1\"></span>me <span class=\"_ _7\"> </span>when <span class=\"_ _a\"> </span>the <span class=\"_ _7\"> </span>liabilities <span class=\"_ _7\"> </span>are derecognised, as well as thr<span class=\"_ _0\"></span>ough the EIR amortisation<span class=\"_ _0\"></span> process. Amortised c<span class=\"_ _0\"></span>ost is <span class=\"_ _e\"></span>calcu<span class=\"_ _1\"></span>lated <span class=\"_ _e\"></span>by taking an<span class=\"_ _0\"></span>y discount <span class=\"_ _e\"></span>or premium <span class=\"_ _0\"></span>on acqui<span class=\"_ _0\"></span>sition and <span class=\"_ _e\"></span>fees or c<span class=\"_ _0\"></span>osts that<span class=\"_ _e\"></span> are an <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>tegral <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the E<span class=\"_ _1\"></span>IR, into <span class=\"_ _1\"></span>account. <span class=\"_ _1\"></span>The EIR <span class=\"_ _1\"></span>amortisation <span class=\"_ _1\"></span>is included <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>finance costs <span class=\"_ _1\"></span>in the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve inco<span class=\"_ _1\"></span>me<span class=\"_ _3c\"> </span>2.12 Current versus Non-current Classification <span class=\"ff2 fs0\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>presents <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consolidated <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>company <span class=\"_ _5\"></span>statements <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> position based on current<span class=\"_ _0\"></span>/non-current classification.  (a) <span class=\"_ _13\"> </span><span class=\"ff1\">An asset is current when it is<span class=\"_ _0\"></span> either: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised o<span class=\"_ _0\"></span>r intended to be sold or consum<span class=\"_ _0\"></span>ed in normal operating cy<span class=\"_ _0\"></span>cle;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Held primarily for the<span class=\"_ _0\"></span> purpose of trading; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised with<span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>12 months after the <span class=\"_ _0\"></span>reporting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Cash or cash <span class=\"_ _1\"></span>equivalent unless restricted from being exchanged or <span class=\"_ _1\"></span>used to settle a <span class=\"_ _1\"></span>liability<span class=\"_ _0\"></span> </span></span>for at least 12 months after<span class=\"_ _0\"></span> the reporting period All other assets are classified<span class=\"_ _0\"></span> as non-current.<span class=\"ff2\"> </span>(b) <span class=\"_ _13\"> </span><span class=\"ff1\">A liability is current when eit<span class=\"_ _0\"></span>her: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is expected to be settled in<span class=\"_ _0\"></span> the normal operating cycle; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is held primarily for the p<span class=\"_ _0\"></span>urpose of trading </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is due to be settled<span class=\"_ _0\"></span> within 12 months after the repo<span class=\"_ _0\"></span>rting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">There is no unconditional right to <span class=\"_ _1\"></span>defer the settlement of the liability for at least 1<span class=\"_ _1\"></span>2 months </span></span>after the reporting period The Group classifies all<span class=\"_ _0\"></span> other liabilities as non-current. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are classified a<span class=\"_ _0\"></span>s non-current assets and liabilities. 2.13 Cash and cash equivalents<span class=\"ff2 fs0\"> </span>In <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsolidated statements <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows, <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>cash equivalents <span class=\"_ _5\"></span>incl<span class=\"_ _0\"></span>udes <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>hand <span class=\"_ _1\"></span>and cash <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>bank, <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>well <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>short-term <span class=\"_ _5\"></span>deposits <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>banks<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>original <span class=\"_ _1\"></span>maturity <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>less <span class=\"_ _5\"></span>than<span class=\"_ _0\"></span> three months from the<span class=\"_ _0\"></span> date of acquisition.<span class=\"_ _3c\"> </span>2.<span class=\"ls0\">14 Provisions<span class=\"ff2 fs0\"> </span></span>Provisions are recognised <span class=\"_ _1\"></span>when: The Group has <span class=\"_ _1\"></span>a present legal or <span class=\"_ _1\"></span>constructive obligation as a <span class=\"_ _1\"></span>result of past <span class=\"_ _0\"></span>events; it<span class=\"_ _0\"></span> is p<span class=\"_ _0\"></span>robable that <span class=\"_ _0\"></span>an outflow<span class=\"_ _0\"></span> of res<span class=\"_ _0\"></span>ources w<span class=\"_ _0\"></span>ill be requi<span class=\"_ _0\"></span>red to <span class=\"_ _0\"></span>settle the <span class=\"_ _0\"></span>obligation; an<span class=\"_ _0\"></span>d the amount has been reliabl<span class=\"_ _0\"></span>y estimated. Provisions are not recogni<span class=\"_ _0\"></span>sed for future operating<span class=\"_ _0\"></span> losses. 2.15 Interest-bearing loans and borrowings<span class=\"ff2 fs0\"> </span>Where <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>number <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>similar <span class=\"_ _5\"></span>obligations, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>likelihood <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>outflow <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>required <span class=\"_ _5\"></span>in settlement <span class=\"_ _e\"></span>is determined <span class=\"_ _e\"></span>by <span class=\"_ _0\"></span>considering <span class=\"_ _e\"></span>the class <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a w<span class=\"_ _0\"></span>hole. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>provision <span class=\"_ _e\"></span>is recogni<span class=\"_ _0\"></span>sed even <span class=\"_ _6\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>likelihood <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>an <span class=\"_ _4\"> </span>outflow <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>respect <span class=\"_ _4\"> </span>to <span class=\"_ _f\"> </span>any <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"> </span>item <span class=\"_ _4\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>same <span class=\"_ _6\"> </span>class <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f obligations <span class=\"_ _e\"></span>may be <span class=\"_ _e\"></span>small. <span class=\"_ _e\"></span>Prov<span class=\"_ _1\"></span>isions <span class=\"_ _e\"></span>are mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>esent <span class=\"_ _e\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>expenditures <span class=\"_ _e\"></span>expected to be <span class=\"_ _1\"></span>required <span class=\"_ _1\"></span>to settle <span class=\"_ _1\"></span>the obligation us<span class=\"_ _1\"></span>ing a <span class=\"_ _1\"></span>pre-tax <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>that reflects <span class=\"_ _1\"></span>current market assessments of the <span class=\"_ _1\"></span>time value of <span class=\"_ _1\"></span>money and the risks specific to <span class=\"_ _1\"></span>the obligation. The increase in the <span class=\"_ _1\"></span>provision due to passage of time is reco<span class=\"_ _0\"></span>gnised as interest expense. Borrowings <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>initially <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value, <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>incurred. <span class=\"_ _3\"></span>Borrowings <span class=\"_ _3\"></span>are<span class=\"_ _e\"></span> subsequently <span class=\"_ _4\"> </span>stated <span class=\"_ _3\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _4\"> </span>Any <span class=\"_ _4\"> </span>difference<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>between <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>proceeds <span class=\"_ _4\"> </span>(net <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>transaction costs) <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>redemption <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>recognised <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oss <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>borrowings,<span class=\"_ _0\"></span> using <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>interest <span class=\"_ _12\"> </span>method,<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>unless <span class=\"_ _c\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>attributable <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>acquisiti<span class=\"_ _0\"></span>on, construction or <span class=\"_ _0\"></span>production o<span class=\"_ _0\"></span>f a qualifying as<span class=\"_ _0\"></span>set, in which <span class=\"_ _0\"></span>case they are c<span class=\"_ _0\"></span>apitalised as <span class=\"_ _0\"></span>part of the c<span class=\"_ _0\"></span>ost of that asset. Fees paid<span class=\"_ _0\"></span> on <span class=\"_ _e\"></span>the establishm<span class=\"_ _0\"></span>ent of <span class=\"_ _e\"></span>loan facilities <span class=\"_ _e\"></span>are recognised <span class=\"_ _e\"></span>as transacti<span class=\"_ _0\"></span>on cost<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>f the <span class=\"_ _0\"></span>loan <span class=\"_ _0\"></span>to the<span class=\"_ _0\"></span> extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>some <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>all <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>facility <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>drawn <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>own. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>case, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fee <span class=\"_ _5\"></span>is deferred until<span class=\"_ _0\"></span> the d<span class=\"_ _0\"></span>raw-down <span class=\"_ _0\"></span>occurs. To <span class=\"_ _0\"></span>the extent<span class=\"_ _0\"></span> there is<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>evidence that <span class=\"_ _0\"></span>it is<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>that s<span class=\"_ _0\"></span>ome or all <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>facility <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> draw<span class=\"_ _0\"></span>n down, <span class=\"_ _e\"></span>the fee i<span class=\"_ _0\"></span>s capi<span class=\"_ _0\"></span>talised as <span class=\"_ _e\"></span>a prepa<span class=\"_ _0\"></span>yment and <span class=\"_ _e\"></span>amortised over<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> period of the facility to whic<span class=\"_ _0\"></span>h it relates. Borrowing c<span class=\"_ _0\"></span>osts are inte<span class=\"_ _0\"></span>rest <span class=\"_ _0\"></span>and other c<span class=\"_ _0\"></span>osts that<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Group incurs <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>onnection with<span class=\"_ _0\"></span> the b<span class=\"_ _0\"></span>orrowing of <span class=\"_ _a\"> </span>funds, <span class=\"_ _a\"> </span>including <span class=\"_ _7\"> </span>interest <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>borrowings, <span class=\"_ _7\"> </span>amortisation <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>discounts <span class=\"_ _7\"> </span>or <span class=\"_ _a\"> </span>premium <span class=\"_ _a\"> </span>relating <span class=\"_ _a\"> </span>to borrowings, <span class=\"_ _c\"> </span>amortisation <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>ancillary <span class=\"_ _12\"> </span>costs<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>incurred <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>connect<span class=\"_ _1\"></span>ion <span class=\"_ _c\"> </span>with <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>arrangement <span class=\"_ _c\"> </span>of borrowings, <span class=\"_ _2a\"> </span>finance <span class=\"_ _d\"> </span>lease <span class=\"_ _2a\"> </span>charges <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>exchange <span class=\"_ _b\"> </span>differences <span class=\"_ _2a\"> </span>ar<span class=\"_ _1\"></span>ising <span class=\"_ _b\"> </span>from <span class=\"_ _2a\"> </span>foreign <span class=\"_ _b\"> </span>currency borrowings to the exten<span class=\"_ _0\"></span>t that they are rega<span class=\"_ _0\"></span>rded as an adjustment to inte<span class=\"_ _0\"></span>rest costs. 2.16 Deferred consideration<span class=\"ff2 fs0\"> </span>Deferred <span class=\"_ _4\"> </span>consideration <span class=\"_ _4\"> </span>arises <span class=\"_ _6\"> </span>when <span class=\"_ _4\"> </span>settlement <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>all <span class=\"_ _6\"> </span>or <span class=\"_ _4\"> </span>any <span class=\"_ _6\"> </span>part <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>cost <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>agreement <span class=\"_ _4\"> </span>is deferred. <span class=\"_ _1\"></span>It is <span class=\"_ _1\"></span>stated <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>at the <span class=\"_ _1\"></span>date o<span class=\"_ _1\"></span>f recognition, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>determined by discounting <span class=\"_ _1\"></span>the amount <span class=\"_ _e\"></span>due <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>present <span class=\"_ _e\"></span>value <span class=\"_ _31\"></span>at <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>date. <span class=\"_ _e\"></span>Interest <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>imputed <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>fair <span class=\"_ _e\"></span>value <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-interest-bearing<span class=\"_ _0\"></span> deferred <span class=\"_ _7\"> </span>consideration<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>at <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>discount  rate <span class=\"_ _7\"> </span>and  expensed <span class=\"_ _7\"> </span>within  interest <span class=\"_ _7\"> </span>payable  and <span class=\"_ _7\"> </span>similar charges.  At <span class=\"_ _f\"> </span>each  balance<span class=\"_ _0\"></span>  sheet  date<span class=\"_ _0\"></span>  deferred  con<span class=\"_ _0\"></span>sideration  comp<span class=\"_ _0\"></span>rises  the <span class=\"_ _f\"> </span>remaining  defer<span class=\"_ _0\"></span>red consideration valued <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>acquisition plus <span class=\"_ _1\"></span>interest imputed o<span class=\"_ _1\"></span>n such <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>from recognition <span class=\"_ _1\"></span>to t<span class=\"_ _5\"></span>he<span class=\"_ _0\"></span> balance sheet date. 2.17 Share capital<span class=\"ff2 fs0\"> </span>Ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>classified <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>equity. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>difference <span class=\"_ _5\"></span>between <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consideration<span class=\"_ _0\"></span> received <span class=\"_ _5\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>no<span class=\"_ _1\"></span>minal <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>s<span class=\"_ _1\"></span>hare <span class=\"_ _5\"></span>capital <span class=\"_ _3\"></span>being <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>taken <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> share premium account.<span class=\"_ _0\"></span> Incremental <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>directl<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>at<span class=\"_ _0\"></span>tributable <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>issue <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>shown <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>a deduction, net of tax, from <span class=\"_ _0\"></span>the proceeds in the<span class=\"_ _0\"></span> share premium account. 2.18 Current and deferred income tax<span class=\"ff2 fs0\"> </span>The <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>period <span class=\"_ _1\"></span>comprises <span class=\"_ _1\"></span>current and <span class=\"_ _1\"></span>deferred <span class=\"_ _1\"></span>tax. <span class=\"_ _1\"></span>Tax <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>income statement, <span class=\"_ _1\"></span>except <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>relates <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>items <span class=\"_ _5\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income or directl<span class=\"_ _0\"></span>y in <span class=\"_ _0\"></span>equity. In <span class=\"_ _e\"></span>this case, <span class=\"_ _0\"></span>the tax <span class=\"_ _0\"></span>is al<span class=\"_ _0\"></span>so recognised <span class=\"_ _e\"></span>in other comp<span class=\"_ _0\"></span>rehensive in<span class=\"_ _0\"></span>come or <span class=\"_ _0\"></span>directly in equity, respectively. The <span class=\"_ _3\"></span>current<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>tax <span class=\"_ _3\"></span>charge <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>calculated<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>tax <span class=\"_ _3\"></span>laws <span class=\"_ _5\"></span>enacted <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>substantively<span class=\"_ _0\"></span> enacted  at <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span>  end <span class=\"_ _6\"> </span>of  the  reportin<span class=\"_ _0\"></span>g  period  dat<span class=\"_ _0\"></span>e  in <span class=\"_ _f\"> </span>the  coun<span class=\"_ _0\"></span>tries  where <span class=\"_ _f\"> </span>the  C<span class=\"_ _0\"></span>ompany  and <span class=\"_ _f\"> </span>its subsidiaries <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>perate <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>generate <span class=\"_ _6\"> </span>taxable <span class=\"_ _6\"> </span>income. <span class=\"_ _4\"> </span>Management <span class=\"_ _6\"> </span>periodically <span class=\"_ _6\"> </span>evaluates <span class=\"_ _6\"> </span>positions taken  in <span class=\"_ _f\"> </span>tax  returns <span class=\"_ _f\"> </span>with  respect<span class=\"_ _0\"></span>  to  situations <span class=\"_ _f\"> </span>in  which  appl<span class=\"_ _0\"></span>icable  tax <span class=\"_ _f\"> </span>regulation  is<span class=\"_ _0\"></span>  subject  to<span class=\"_ _0\"></span> interpretation. <span class=\"_ _5\"></span>It <span class=\"_ _5\"></span>establish<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>provisions <span class=\"_ _5\"></span>whe<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>appropriate <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>basis <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>amounts <span class=\"_ _1\"></span>expect<span class=\"_ _1\"></span>ed <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>be<span class=\"_ _0\"></span> paid to the tax authoritie<span class=\"_ _0\"></span>s. Deferred <span class=\"_ _f\"> </span>income <span class=\"_ _6\"> </span>tax <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>recognised, <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>liability <span class=\"_ _4\"> </span>metho<span class=\"_ _1\"></span>d, <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>temporary <span class=\"_ _f\"> </span>differences<span class=\"_ _0\"></span>  arising<span class=\"_ _0\"></span> between  the <span class=\"_ _6\"> </span>tax  bases <span class=\"_ _f\"> </span>of  assets <span class=\"_ _f\"> </span>and  liabiliti<span class=\"_ _0\"></span>es  and <span class=\"_ _f\"> </span>their  ca<span class=\"_ _0\"></span>rrying  amo<span class=\"_ _0\"></span>unts  in <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>consolidated financial statements. However, deferred ta<span class=\"_ _1\"></span>x liabilities ar<span class=\"_ _1\"></span>e not <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecognised if they <span class=\"_ _1\"></span>arise from <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>initial recognition of goodwill; defe<span class=\"_ _0\"></span>rred income tax is also not re<span class=\"_ _0\"></span>cognised if it arises from initial recogni<span class=\"_ _0\"></span>tion of <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>liability <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>than <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>business<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mbination <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>time <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the transaction affects <span class=\"_ _1\"></span>neither accounting nor <span class=\"_ _1\"></span>taxable profit or <span class=\"_ _1\"></span>loss. Income <span class=\"_ _1\"></span>tax is <span class=\"_ _1\"></span>determined using <span class=\"_ _1\"></span>tax rates (and laws) that have be<span class=\"_ _0\"></span>en enacted or substantively enacted b<span class=\"_ _0\"></span>y the end of the reporting period<span class=\"_ _e\"></span> date <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>expected t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>apply <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>deferred <span class=\"_ _e\"></span>tax asset <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ealised <span class=\"_ _e\"></span>or the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deferred <span class=\"_ _e\"></span>income tax <span class=\"_ _5\"></span>liability <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>settled.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Deferr<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>tax <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>probable<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> future taxable profit will be<span class=\"_ _0\"></span> available against which the<span class=\"_ _0\"></span> temporary differences can be utilised.  Deferred inc<span class=\"_ _0\"></span>ome tax <span class=\"_ _e\"></span>is provided <span class=\"_ _0\"></span>on temp<span class=\"_ _0\"></span>orary differ<span class=\"_ _0\"></span>ences arising <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>in subsidiarie<span class=\"_ _0\"></span>s and associates, <span class=\"_ _e\"></span>except <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>deferred <span class=\"_ _e\"></span>income <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>liabilities <span class=\"_ _e\"></span>where <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>timing <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>reversal <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>temporary<span class=\"_ _0\"></span> difference is <span class=\"_ _0\"></span>controlled by<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup and <span class=\"_ _0\"></span>it is p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>obable th<span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>temporary diffe<span class=\"_ _0\"></span>rence will<span class=\"_ _0\"></span> not reverse<span class=\"_ _0\"></span> in the foreseeable futu<span class=\"_ _0\"></span>re. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are offset when th<span class=\"_ _0\"></span>ere is a legally enfo<span class=\"_ _0\"></span>rceable right to offset c<span class=\"_ _0\"></span>urrent tax assets <span class=\"_ _0\"></span>against cur<span class=\"_ _0\"></span>rent tax liabilities<span class=\"_ _0\"></span> and w<span class=\"_ _0\"></span>hen the def<span class=\"_ _0\"></span>erred income <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>and liabilities <span class=\"_ _0\"></span>relate to <span class=\"_ _1\"></span>income taxes <span class=\"_ _1\"></span>levied <span class=\"_ _1\"></span>by the <span class=\"_ _1\"></span>same ta<span class=\"_ _1\"></span>xation <span class=\"_ _1\"></span>authority on <span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>the same <span class=\"_ _1\"></span>taxable entity <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>different taxable entities where ther<span class=\"_ _0\"></span>e is an intention to settle th<span class=\"_ _0\"></span>e balances on a net basis. In <span class=\"_ _a\"> </span>assessing <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>recoverability <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>deferred <span class=\"_ _a\"> </span>tax <span class=\"_ _a\"> </span>assets, <span class=\"_ _a\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_ _7\"> </span>relies <span class=\"_ _a\"> </span>on <span class=\"_ _c\"> </span>the <span class=\"_ _7\"> </span>same <span class=\"_ _a\"> </span>forecast assumptions <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>elsewhere <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>other <span class=\"_ _1\"></span>management r<span class=\"_ _1\"></span>eports, <span class=\"_ _1\"></span>which, among <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>thin<span class=\"_ _0\"></span>gs, <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eflect <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>potential <span class=\"_ _3\"></span>impact<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>climate-related <span class=\"_ _5\"></span>development <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>business,<span class=\"_ _e\"></span> such as increased cost <span class=\"_ _0\"></span>of production as a result of measu<span class=\"_ _0\"></span>res to reduce carbon emissio<span class=\"_ _0\"></span>n.<span class=\"_ _3c\"> </span>2.<span class=\"ls95\">19<span class=\"ls0\"> Share-based payments<span class=\"ff2 fs0\"> </span></span></span>The <span class=\"_ _0\"></span>Group ope<span class=\"_ _0\"></span>rates <span class=\"_ _0\"></span>a sha<span class=\"_ _0\"></span>re-based compen<span class=\"_ _0\"></span>sation plan,<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder which<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>entity <span class=\"_ _0\"></span>receives <span class=\"_ _0\"></span>services f<span class=\"_ _0\"></span>rom employees <span class=\"_ _6\"> </span>as <span class=\"_ _f\"> </span>consideration <span class=\"_ _4\"> </span>fo<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>equity  in<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>truments <span class=\"_ _6\"> </span>(options) <span class=\"_ _6\"> </span>of  the<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Grou<span class=\"_ _1\"></span>p. <span class=\"_ _6\"> </span>The <span class=\"_ _6\"> </span>fair <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the employee s<span class=\"_ _0\"></span>ervices <span class=\"_ _0\"></span>received i<span class=\"_ _0\"></span>n exchan<span class=\"_ _0\"></span>ge fo<span class=\"_ _0\"></span>r the <span class=\"_ _0\"></span>grant <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>options is <span class=\"_ _e\"></span>recognised as <span class=\"_ _e\"></span>an expense. <span class=\"_ _e\"></span>The fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>measured <span class=\"_ _e\"></span>using <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Black <span class=\"_ _e\"></span>S<span class=\"_ _1\"></span>choles <span class=\"_ _e\"></span>pricing m<span class=\"_ _0\"></span>odel. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>inputs <span class=\"_ _0\"></span>used <span class=\"_ _e\"></span>in the <span class=\"_ _e\"></span>model <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>based on  man<span class=\"_ _0\"></span>agement\u2019s  best<span class=\"_ _0\"></span>  esti<span class=\"_ _0\"></span>mates  fo<span class=\"_ _0\"></span>r  the <span class=\"_ _6\"> </span>effects  of <span class=\"_ _f\"> </span>non<span class=\"ff1\">-transferability,  exe<span class=\"_ _0\"></span>rcise <span class=\"_ _f\"> </span>restrictions  and<span class=\"_ _e\"></span> </span>behavioural <span class=\"_ _12\"> </span>considerations. <span class=\"_ _c\"> </span>No<span class=\"_ _1\"></span>n-market <span class=\"_ _12\"> </span>performan<span class=\"_ _0\"></span>ce <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>service <span class=\"_ _12\"> </span>conditions <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>included <span class=\"_ _c\"> </span>in assumptions about the n<span class=\"_ _0\"></span>umber of options that<span class=\"_ _0\"></span> are expected to vest. Vesting conditions are: (i) the personnel should be <span class=\"_ _1\"></span>an employee that provides services to the Group; and  (ii)  sh<span class=\"_ _0\"></span>ould  be  in <span class=\"_ _f\"> </span>continuous  employmen<span class=\"_ _0\"></span>t  for  the  w<span class=\"_ _0\"></span>hole  vesting  pe<span class=\"_ _0\"></span>riod  of  3<span class=\"_ _0\"></span>  years.  Specifi<span class=\"_ _0\"></span>c arrangements <span class=\"_ _5\"></span>may <span class=\"_ _1\"></span>exis<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>senior<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>managers <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>board <span class=\"_ _5\"></span>membe<span class=\"_ _0\"></span>rs<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>whereby <span class=\"_ _5\"></span>their <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ptions <span class=\"_ _5\"></span>stay <span class=\"_ _5\"></span>in use until the end. The <span class=\"_ _3\"></span>total <span class=\"_ _5\"></span>expense <span class=\"_ _3\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>vesting <span class=\"_ _3\"></span>period, <span class=\"_ _5\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _5\"></span>over <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e specified vesting conditions<span class=\"_ _0\"></span> are to be satisfied (Note<span class=\"_ _0\"></span> 24<span class=\"ls32\">).<span class=\"_ _1\"></span></span> 2.<span class=\"ls0\">20 Rehabilitation provisions<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>records <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>present <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>estimated <span class=\"_ _e\"></span>costs <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>legal <span class=\"_ _e\"></span>and c<span class=\"_ _0\"></span>onstructive <span class=\"_ _e\"></span>obligations <span class=\"_ _e\"></span>required to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>estore <span class=\"_ _1\"></span>operating <span class=\"_ _5\"></span>locatio<span class=\"_ _0\"></span>ns <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>period <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>obligation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>incurred. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>nature <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>these restoration <span class=\"_ _e\"></span>activities incl<span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>des <span class=\"_ _e\"></span>dismantling <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>removing <span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>tructures, <span class=\"_ _e\"></span>rehabilitating <span class=\"_ _0\"></span>mines <span class=\"_ _e\"></span>and tailing<span class=\"_ _0\"></span>s dams, <span class=\"_ _1\"></span>dismantling <span class=\"_ _1\"></span>operating <span class=\"_ _1\"></span>facilities, closure <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>waste <span class=\"_ _5\"></span>sites<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>restoration, <span class=\"_ _1\"></span>reclamation and re-vegetation <span class=\"_ _0\"></span>of affected areas. <span class=\"_ _0\"></span>The obligation<span class=\"_ _0\"></span> generally arises<span class=\"_ _0\"></span> when the asset i<span class=\"_ _0\"></span>s installed, or<span class=\"_ _0\"></span> th<span class=\"_ _1\"></span><span class=\"ls96\">e </span>ground/environment <span class=\"_ _e\"></span>is distu<span class=\"_ _0\"></span>rbed at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>location. <span class=\"_ _0\"></span>When <span class=\"_ _0\"></span>the liab<span class=\"_ _0\"></span>ility i<span class=\"_ _0\"></span>s initia<span class=\"_ _0\"></span>lly recognised,<span class=\"_ _e\"></span> the <span class=\"_ _e\"></span>present <span class=\"_ _e\"></span>value <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>estimated <span class=\"_ _0\"></span>cost <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>capitalised <span class=\"_ _31\"></span>by <span class=\"_ _0\"></span>increasing <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>carrying <span class=\"_ _e\"></span>amount <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>related mining assets to the e<span class=\"_ _0\"></span>xtent that it was incurred prior to the produc<span class=\"_ _0\"></span>tion of related ore. O<span class=\"_ _0\"></span>ver time, the discounted <span class=\"_ _3\"></span>liability <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>reased <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>change <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>prese<span class=\"_ _0\"></span>nt <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>discount <span class=\"_ _5\"></span>rat<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>tha<span class=\"_ _0\"></span>t reflect <span class=\"_ _1\"></span>current <span class=\"_ _5\"></span>market <span class=\"_ _1\"></span>assessments <span class=\"_ _5\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>risks <span class=\"_ _5\"></span>specifi<span class=\"_ _0\"></span>c <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>liability. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>periodic <span class=\"_ _1\"></span>unwinding <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f the  disc<span class=\"_ _0\"></span>ount  is  r<span class=\"_ _0\"></span>ecognised  in <span class=\"_ _6\"> </span>the  consolidated  inc<span class=\"_ _0\"></span>ome  stat<span class=\"_ _0\"></span>ement  as <span class=\"_ _f\"> </span>a  financ<span class=\"_ _0\"></span>e  cost. <span class=\"_ _6\"> </span>Additio<span class=\"_ _1\"></span>nal disturbances <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>changes <span class=\"_ _4\"> </span>in <span class=\"_ _3\"></span>rehabilitation <span class=\"_ _4\"> </span>costs <span class=\"_ _3\"></span>will <span class=\"_ _4\"> </span>be <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>additions <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>charges <span class=\"_ _3\"> </span>to <span class=\"_ _4\"> </span>the corresponding  assets  and  rehabilitation <span class=\"_ _7\"> </span>liability  when  they <span class=\"_ _7\"> </span>occur. <span class=\"_ _7\"> </span>For  closed  sites, <span class=\"_ _7\"> </span>changes  to estimated costs are rec<span class=\"_ _0\"></span>ognised immediately in the <span class=\"_ _0\"></span>consolidated income statemen<span class=\"_ _0\"></span>t. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>assesses <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>mine <span class=\"_ _5\"></span>rehabilitati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>provision <span class=\"_ _5\"></span>annually. <span class=\"_ _5\"></span>Material <span class=\"_ _5\"></span>estimates <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>assumptions are m<span class=\"_ _0\"></span>ade in <span class=\"_ _e\"></span>determining the<span class=\"_ _0\"></span> provi<span class=\"_ _0\"></span>sion for <span class=\"_ _e\"></span>mine rehabilita<span class=\"_ _0\"></span>tion as <span class=\"_ _e\"></span>there are<span class=\"_ _0\"></span> numero<span class=\"_ _0\"></span>us f<span class=\"_ _0\"></span>actors that<span class=\"_ _0\"></span> will<span class=\"_ _0\"></span> affect  the <span class=\"_ _6\"> </span>ultimate  liability <span class=\"_ _f\"> </span>payable.  These <span class=\"_ _f\"> </span>factors  in<span class=\"_ _0\"></span>clude  estimates <span class=\"_ _6\"> </span>of  the  exten<span class=\"_ _0\"></span>t  and  co<span class=\"_ _0\"></span>sts  of<span class=\"_ _0\"></span> rehabilitation <span class=\"_ _5\"></span>activities, <span class=\"_ _5\"></span>te<span class=\"_ _1\"></span>chnolo<span class=\"_ _0\"></span>gical <span class=\"_ _3\"></span>change<span class=\"_ _0\"></span>s, <span class=\"_ _5\"></span>regulatory <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>changes <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>discount <span class=\"_ _5\"></span>rates. Those <span class=\"_ _3\"></span>uncertainties <span class=\"_ _3\"></span>may <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esult <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>future <span class=\"_ _5\"></span>act<span class=\"_ _1\"></span>ual <span class=\"_ _3\"></span>expenditure <span class=\"_ _3\"></span>differin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>amounts <span class=\"_ _3\"></span>currentl<span class=\"_ _e\"></span>y provided. <span class=\"_ _12\"> </span>The <span class=\"_ _12\"> </span>provision <span class=\"_ _12\"> </span>at <span class=\"_ _12\"> </span>the <span class=\"_ _2a\"> </span>consolidated <span class=\"_ _12\"> </span>statement <span class=\"_ _c\"> </span>of <span class=\"_ _2a\"> </span>financial <span class=\"_ _12\"> </span>position <span class=\"_ _12\"> </span>date <span class=\"_ _12\"> </span>represents management\u2019s best estimat<span class=\"_ _0\"></span>e of the present value of the futur<span class=\"_ _0\"></span>e rehabilitation costs re<span class=\"_ _0\"></span>quired. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>The <span class=\"_ _6\"> </span>impact <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>climate-related <span class=\"_ _6\"> </span>matters, <span class=\"_ _4\"> </span>such <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>changes <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>environmental <span class=\"_ _4\"> </span>regulations <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>other relevant <span class=\"_ _4\"> </span>legislation, <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>considered <span class=\"_ _4\"> </span>by <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>estimating <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>rehabilitation <span class=\"_ _4\"> </span>provision <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>the manufacturing <span class=\"_ _5\"></span>facility. <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>es<span class=\"_ _1\"></span>timated <span class=\"_ _5\"></span>future<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costs, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>disc<span class=\"_ _0\"></span>ount <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>applied, <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> added to or deducted from<span class=\"_ _0\"></span> the cost of the asset. 2.<span class=\"ls0\">21 Leases<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _5\"></span>determination <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>whether <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangement<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is, <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>contains <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lease <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>substance <span class=\"_ _1\"></span>of the <span class=\"_ _c\"> </span>arrangement <span class=\"_ _c\"> </span>at <span class=\"_ _c\"> </span>inception <span class=\"_ _12\"> </span>date <span class=\"_ _c\"> </span>including <span class=\"_ _c\"> </span>whether <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>fulfilment <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>arrangement <span class=\"_ _c\"> </span>is dependent <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>use <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>specific <span class=\"_ _3\"></span>asset <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>assets <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>arrangement <span class=\"_ _3\"></span>conveys <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>right <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>use <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> asset.  The <span class=\"_ _3\"></span>Group<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>assesses <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>contract <span class=\"_ _5\"></span>inception <span class=\"_ _3\"></span>whether<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>contract <span class=\"_ _3\"></span>is, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>contains, <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lease. <span class=\"_ _5\"></span>That <span class=\"_ _3\"></span>is, <span class=\"_ _5\"></span>if <span class=\"_ _3\"></span>the contract <span class=\"_ _1\"></span>conveys <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>right <span class=\"_ _5\"></span>to co<span class=\"_ _1\"></span>ntrol <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>use <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>identified <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>period o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>exchange for consideration.  The <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>applies <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>single <span class=\"_ _1\"></span>recognition <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>measu<span class=\"_ _0\"></span>rement <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>all <span class=\"_ _5\"></span>leases, <span class=\"_ _5\"></span>except <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>short<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>term <span class=\"_ _f\"> </span>leases <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>leases <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>low-value  a<span class=\"_ _0\"></span>ssets. <span class=\"_ _6\"> </span>The <span class=\"_ _f\"> </span>Group <span class=\"_ _6\"> </span>recognises <span class=\"_ _6\"> </span>lease <span class=\"_ _f\"> </span>liabilities <span class=\"_ _4\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>make <span class=\"_ _6\"> </span>lease payments and right-<span class=\"ls26\">of</span>-<span class=\"_ _0\"></span>use assets representin<span class=\"_ _0\"></span>g the right to use the underlying assets.<span class=\"_ _0\"></span> A reassessment is made<span class=\"_ _0\"></span> after inception of the lease <span class=\"_ _0\"></span>only if one of the following applies<span class=\"_ _0\"></span>:<span class=\"_ _1\"></span> a) There is a change in cont<span class=\"_ _0\"></span>ractual terms, other than a<span class=\"_ _0\"></span> renewal or extension of the <span class=\"_ _0\"></span>arrangement; b) <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>renewal <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ption <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>exercised, <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>extension <span class=\"_ _1\"></span>granted, <span class=\"_ _1\"></span>unless <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>term <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>renewal <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>extension<span class=\"_ _e\"></span> was initially included in the l<span class=\"_ _0\"></span>ease term; c) There is a change in the d<span class=\"_ _0\"></span>etermination of whether fulf<span class=\"_ _0\"></span>ilment is dependent on a sp<span class=\"_ _0\"></span>ecified asset; or d) There is a substantial<span class=\"_ _0\"></span> change to the asset. Group as a lessee The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>le<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>contracts <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>ious <span class=\"_ _5\"></span>items <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>laboratory <span class=\"_ _5\"></span>equipment, <span class=\"_ _1\"></span>motor <span class=\"_ _5\"></span>vehicle, <span class=\"_ _5\"></span>lands <span class=\"_ _5\"></span>and<span class=\"_ _0\"></span> buildings <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>operations. <span class=\"_ _1\"></span>Leases <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>laboratory <span class=\"_ _1\"></span>equipment <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>motor <span class=\"_ _1\"></span>vehicles <span class=\"_ _5\"></span>generall<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>have lease <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>four <span class=\"_ _1\"></span>years, <span class=\"_ _1\"></span>while <span class=\"_ _5\"></span>lands <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>buildings <span class=\"_ _1\"></span>generally <span class=\"_ _1\"></span>have <span class=\"_ _5\"></span>le<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>terms<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>life <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>mine, currently <span class=\"_ _4\"> </span>after <span class=\"_ _4\"> </span>13 <span class=\"_ _4\"> </span>years <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>operation. <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _3\"> </span>u<span class=\"_ _1\"></span>nder <span class=\"_ _4\"> </span>its <span class=\"_ _4\"> </span>leases <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>secured <span class=\"_ _4\"> </span>by <span class=\"_ _4\"> </span>the lessor\u2019s <span class=\"_ _0\"></span>title to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>leased ass<span class=\"_ _0\"></span>ets. Generall<span class=\"_ _0\"></span>y, the <span class=\"_ _e\"></span>Grou<span class=\"_ _1\"></span>p i<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>stricted from <span class=\"_ _e\"></span>assigning and <span class=\"_ _e\"></span>subleasing the leased assets.  Right-<span class=\"ls26\">of</span>-use asse<span class=\"_ _0\"></span>ts  The <span class=\"_ _1\"></span>Group r<span class=\"_ _1\"></span>ecognises right-<span class=\"ls26\">of</span>-use <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>commencement date o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the lease <span class=\"_ _1\"></span>(i.e., <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>the underlying asset <span class=\"_ _0\"></span>is available <span class=\"_ _e\"></span>fo<span class=\"_ _1\"></span>r use). Ri<span class=\"_ _0\"></span>ght-<span class=\"ls26\">of</span>-use assets<span class=\"_ _0\"></span> are me<span class=\"_ _0\"></span>asured at c<span class=\"_ _0\"></span>ost, less an<span class=\"_ _0\"></span>y accumulated<span class=\"_ _0\"></span> depreciation and impairmen<span class=\"_ _0\"></span>t losses, and adjusted for<span class=\"_ _0\"></span> any remeasurement of lease liabilities. The <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>includes <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amount of <span class=\"_ _5\"></span>lease <span class=\"_ _1\"></span>liabilities recognised, <span class=\"_ _1\"></span>initial <span class=\"_ _1\"></span>direct <span class=\"_ _1\"></span>costs incurred, and <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>payments made at <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>before the <span class=\"_ _1\"></span>commencement date <span class=\"_ _1\"></span>less any <span class=\"_ _1\"></span>lease incentives received. <span class=\"_ _1\"></span>Unless <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group is <span class=\"_ _5\"></span>reasonably certain <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>obt<span class=\"_ _1\"></span>ain <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the leased <span class=\"_ _5\"></span>asset <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>end of the lease <span class=\"_ _0\"></span>term, the <span class=\"_ _0\"></span>recognised right-<span class=\"ls26\">of</span>-<span class=\"_ _0\"></span>use assets are d<span class=\"_ _0\"></span>epreciated on <span class=\"_ _0\"></span>a straight-line basis <span class=\"_ _0\"></span>over the<span class=\"_ _0\"></span> shorter of its estimated u<span class=\"_ _0\"></span>seful life and the lease<span class=\"_ _0\"></span> term. Right-<span class=\"ls26\">of</span>-use assets a<span class=\"_ _0\"></span>re subject to impairment. After <span class=\"_ _3\"></span>initial <span class=\"_ _5\"></span>measurement, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>right<span class=\"_ _1\"></span>-<span class=\"ls26\">of</span>-use <span class=\"_ _5\"></span>assets <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>epreciated <span class=\"_ _3\"></span>from <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>commencement <span class=\"_ _3\"></span>da<span class=\"_ _0\"></span>te using <span class=\"_ _e\"></span>the straig<span class=\"_ _0\"></span>ht-line m<span class=\"_ _e\"></span>et<span class=\"_ _1\"></span>hod <span class=\"_ _e\"></span>over <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shorter <span class=\"_ _e\"></span>of th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>estimated <span class=\"_ _e\"></span>useful <span class=\"_ _0\"></span>lives <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _0\"></span>assets or the end of lease term. Th<span class=\"_ _0\"></span>ese are as follows: <table class=\"s w227 he1\" id=\"_e729f403-425a-467c-bdea-6392a3a3e89b\"><tr><td class=\"c x18b y1255 w11c h20\"><div class=\"t m0 x0 h44 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Right-<span class=\"ls77\">of</span>-use as<span class=\"_ _0\"></span>set<span class=\"ff1 fs2\"> </span></div></td><td class=\"c x18c y1255 w11d h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Depreciation terms in yea<span class=\"_ _0\"></span>rs </div></td></tr><tr><td class=\"c x18b y1256 w11c h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Lands and buildings </div></td><td class=\"c x18c y1256 w11d h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Based on Units of Productio<span class=\"_ _0\"></span>n (UOP) </div></td></tr><tr><td class=\"c x18b y1257 w11c h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Motor vehicles </div></td><td class=\"c x18c y1257 w11d h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Based on straight line dep<span class=\"_ _0\"></span>reciation </div></td></tr><tr><td class=\"c x18b y1258 w11c h4a\"><div class=\"t m0 x0 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Laboratory equipment </div></td><td class=\"c x18c y1258 w11d h4a\"><div class=\"t m0 x0 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Based on straight line dep<span class=\"_ _0\"></span>reciation </div></td></tr></table>After <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>commencemen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>date, the <span class=\"_ _5\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>less <span class=\"_ _5\"></span>any<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>accumulated<span class=\"_ _e\"></span> depreciation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>accu<span class=\"_ _0\"></span>mulated <span class=\"_ _5\"></span>impairmen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>adjusted <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>remea<span class=\"_ _0\"></span>surement <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the lease liability. Lease liabilities The lease liability i<span class=\"_ _0\"></span>s initially <span class=\"_ _0\"></span>measured at t<span class=\"_ _0\"></span>he present val<span class=\"_ _0\"></span>ue of the lease <span class=\"_ _0\"></span>payments th<span class=\"_ _0\"></span>at are not paid <span class=\"_ _0\"></span>at the <span class=\"_ _4\"> </span>commencement <span class=\"_ _4\"> </span>date, <span class=\"_ _3\"></span>discounted <span class=\"_ _4\"> </span>using <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>interest <span class=\"_ _4\"> </span>rate <span class=\"_ _4\"> </span>implicit <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>lease <span class=\"_ _3\"></span>or, <span class=\"_ _4\"> </span>if <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>ate<span class=\"_ _0\"></span> cannot be readil<span class=\"_ _0\"></span>y determined, the G<span class=\"_ _0\"></span>roup\u2019s incremental<span class=\"ff1\"> borrowing <span class=\"_ _0\"></span>rate. Generally, the <span class=\"_ _0\"></span>Group uses its<span class=\"_ _0\"></span> </span>incremental <span class=\"_ _1\"></span>borrowing <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span>scount <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate. <span class=\"_ _1\"></span>Lease <span class=\"_ _5\"></span>payments <span class=\"_ _1\"></span>included <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>measu<span class=\"_ _0\"></span>rement <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f the lease liability include<span class=\"_ _0\"></span> the following: \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Fixed payments, less any l<span class=\"_ _0\"></span>ease incentives receivable </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Variable lease payments tha<span class=\"_ _0\"></span>t depend on an index or rate<span class=\"_ _0\"></span>, initially measured using th<span class=\"_ _0\"></span>e index </span></span>or rate as at the commence<span class=\"_ _0\"></span>ment date \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Amounts expected to be<span class=\"_ _0\"></span> payable by the lessee und<span class=\"_ _0\"></span>er residual value guarantees </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">The <span class=\"_ _5\"></span>exercise <span class=\"_ _3\"></span>price <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>purchase <span class=\"_ _3\"></span>option <span class=\"_ _5\"></span>if <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>lessee <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>reasonably <span class=\"_ _3\"></span>certain<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>exercise <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> </span></span>option \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Lease payments in <span class=\"_ _1\"></span>an optional <span class=\"_ _1\"></span>renewal period if <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group is r<span class=\"_ _1\"></span>easonably certain to exercise </span></span>an extension option \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Payments of <span class=\"_ _e\"></span>penalties fo<span class=\"_ _0\"></span>r early t<span class=\"_ _0\"></span>erminating <span class=\"_ _0\"></span>the leas<span class=\"_ _0\"></span>e, unless <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group i<span class=\"_ _0\"></span>s reasonabl<span class=\"_ _0\"></span>y certain<span class=\"_ _e\"></span> </span></span>not to terminate early. The <span class=\"_ _5\"></span>lease <span class=\"_ _1\"></span>liability <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>amortised <span class=\"_ _5\"></span>cost <span class=\"_ _1\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>effective <span class=\"_ _5\"></span>intere<span class=\"_ _0\"></span>st <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>method. <span class=\"_ _1\"></span>After <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> commencement <span class=\"_ _1\"></span>date, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>lease <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>increased <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>reflect the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accretion of <span class=\"_ _5\"></span>interest and <span class=\"_ _1\"></span>reduced <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>made. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>addition, the <span class=\"_ _5\"></span>carrying<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>re<span class=\"_ _5\"></span>-<span class=\"_ _3c\"> </span>measured <span class=\"_ _5\"></span>if <span class=\"_ _1\"></span>there <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>modification, <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>lease <span class=\"_ _5\"></span>term, <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>-substance <span class=\"_ _1\"></span>fixed lease <span class=\"_ _0\"></span>payments <span class=\"_ _0\"></span>or a <span class=\"_ _e\"></span>change i<span class=\"_ _0\"></span>n the<span class=\"_ _0\"></span> assessment<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>o purcha<span class=\"_ _0\"></span>se the<span class=\"_ _0\"></span> underl<span class=\"_ _0\"></span>ying as<span class=\"_ _0\"></span>set. The<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>esult of<span class=\"_ _0\"></span> this <span class=\"_ _e\"></span>re<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>measurement is disclosed in<span class=\"_ _0\"></span> a line of the right-<span class=\"ls26\">of</span>-use as<span class=\"_ _0\"></span>sets note as modifications.<span class=\"_ _0\"></span> When the lease liability is <span class=\"_ _0\"></span>remeasured, a corresponding<span class=\"_ _0\"></span> adjustment is made to the c<span class=\"_ _0\"></span>arrying amount of th<span class=\"_ _0\"></span>e right-<span class=\"ls26\">of<span class=\"_ _0\"></span><span class=\"ls0\">-use a<span class=\"_ _0\"></span>sset <span class=\"_ _0\"></span>or is<span class=\"_ _0\"></span> rec<span class=\"_ _0\"></span>orded as <span class=\"_ _e\"></span>profit or <span class=\"_ _e\"></span>loss if <span class=\"_ _e\"></span>the carrying<span class=\"_ _0\"></span> amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>right<span class=\"_ _1\"></span>-<span class=\"ls26\">of</span>-use <span class=\"_ _0\"></span>asset </span></span>has been reduced to zero. Short-term leases and leas<span class=\"_ _0\"></span>es of low-value assets The Group applies the short-term lease recogni<span class=\"_ _0\"></span>tion exemption to its short-term leases of machin<span class=\"_ _0\"></span>ery and <span class=\"_ _b\"> </span>equipment <span class=\"_ _2a\"> </span>(i.e., <span class=\"_ _b\"> </span>those <span class=\"_ _2a\"> </span>leases <span class=\"_ _b\"> </span>that <span class=\"_ _b\"> </span>have <span class=\"_ _2a\"> </span>a <span class=\"_ _b\"> </span>lease <span class=\"_ _2a\"> </span>term <span class=\"_ _2a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2a\"> </span>12 <span class=\"_ _b\"> </span>months <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>less <span class=\"_ _b\"> </span>from <span class=\"_ _b\"> </span>the commencement <span class=\"_ _5\"></span>date <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>do <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>contain <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>purcha<span class=\"_ _0\"></span>se <span class=\"_ _5\"></span>option). <span class=\"_ _5\"></span>It <span class=\"_ _5\"></span>also <span class=\"_ _5\"></span>applies <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>lease <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>low-value<span class=\"_ _e\"></span> assets <span class=\"_ _3\"></span>recognition <span class=\"_ _3\"></span>exemption <span class=\"_ _3\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>leases <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>office <span class=\"_ _3\"></span>equipment <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>are <span class=\"_ _3\"> </span>considered <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>low <span class=\"_ _4\"> </span>value <span class=\"_ _3\"> </span>(i.e., below <span class=\"_ _1\"></span>\u20ac5,000). <span class=\"_ _5\"></span>Lease<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>paym<span class=\"_ _0\"></span>ents <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>short<span class=\"ff1\">-term <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>eases <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>leases <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>low-value <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised </span>as expense on a straight-line basis ove<span class=\"_ _0\"></span>r the lease term. 2.22 Revenue recognition<span class=\"ff2\"> </span>(a) Revenue from contract<span class=\"_ _0\"></span>s with customers Atalaya <span class=\"_ _7\"> </span>is  pr<span class=\"_ _1\"></span>incipally  engaged <span class=\"_ _7\"> </span>in  the <span class=\"_ _7\"> </span>business <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>producing  copper <span class=\"_ _7\"> </span>concentrate<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>some<span class=\"_ _0\"></span> instances, prov<span class=\"_ _1\"></span>ides freight/shipping services. <span class=\"_ _1\"></span>Revenue <span class=\"_ _1\"></span>from co<span class=\"_ _1\"></span>ntracts with <span class=\"_ _1\"></span>customers <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>recognised when <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the goods <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>services is <span class=\"_ _5\"></span>transfe<span class=\"_ _0\"></span>rred <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the cus<span class=\"_ _1\"></span>tomer <span class=\"_ _5\"></span>at an <span class=\"_ _5\"></span>amount that <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eflects the consideration <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>which <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>expects <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>be <span class=\"_ _e\"></span>entitled <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>exchange <span class=\"_ _e\"></span>for <span class=\"_ _e\"></span>those <span class=\"_ _e\"></span>goods <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>services. <span class=\"_ _e\"></span> <span class=\"_ _e\"></span>Atalaya has <span class=\"_ _0\"></span>concluded <span class=\"_ _e\"></span>that <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the p<span class=\"_ _0\"></span>rincipal in<span class=\"_ _e\"></span> its <span class=\"_ _e\"></span>revenue <span class=\"_ _e\"></span>contracts <span class=\"_ _0\"></span>because <span class=\"_ _e\"></span>it c<span class=\"_ _0\"></span>ontrols <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>goods <span class=\"_ _e\"></span>or ser<span class=\"_ _0\"></span>vices before transferring them to<span class=\"_ _0\"></span> the customer. (b)<span class=\"ff7\"> <span class=\"_ _1\"></span></span>Copper in concentrate (metal in concent<span class=\"_ _0\"></span>rate) sales For  most  copper  in <span class=\"_ _f\"> </span>concentrate  (metal  in <span class=\"_ _f\"> </span>concentrate)  sales,  the <span class=\"_ _f\"> </span>enforceable  c<span class=\"_ _0\"></span>ontract  is  each purchase <span class=\"_ _5\"></span>order, <span class=\"_ _3\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>individual, <span class=\"_ _5\"></span>short-<span class=\"ff9\">term <span class=\"_ _5\"></span>contract. <span class=\"_ _3\"></span> <span class=\"_ _5\"></span>For <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>metal <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>concentrate<span class=\"_ _0\"></span> </span>sales not sold under CIF Incoterms, the performance obligations are the <span class=\"_ _1\"></span>delivery of the concentrate.<span class=\"_ _0\"></span> A <span class=\"_ _5\"></span>proportion <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>metal <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>concentrate <span class=\"_ _5\"></span>sales <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>sold <span class=\"_ _5\"></span>under <span class=\"_ _5\"></span>CIF <span class=\"_ _5\"></span>Incoterms<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>whereby <span class=\"_ _5\"></span>the Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>also <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esponsible <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>providing <span class=\"_ _5\"></span>freight <span class=\"_ _5\"></span>services. <span class=\"_ _1\"></span>In <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>situations, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>freight <span class=\"_ _5\"></span>services <span class=\"_ _5\"></span>also represent separate perform<span class=\"_ _0\"></span>ance obligation (see paragra<span class=\"_ _0\"></span>ph (c) below).   The <span class=\"_ _5\"></span>majority o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ales <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>metal <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>concentrate <span class=\"_ _1\"></span>allo<span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>adjustmen<span class=\"_ _0\"></span>ts <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> market <span class=\"_ _6\"> </span>price <span class=\"_ _f\"> </span>at <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>end <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>relevant <span class=\"_ _6\"> </span>Q<span class=\"_ _1\"></span>P <span class=\"_ _6\"> </span>stipulated <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>contract. <span class=\"_ _f\"> </span>These <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>referred <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>as provisional <span class=\"_ _e\"></span>pricing <span class=\"_ _e\"></span>arr<span class=\"_ _1\"></span>angements<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>such <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>the s<span class=\"_ _0\"></span>elling p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ice <span class=\"_ _e\"></span>for m<span class=\"_ _0\"></span>etal <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>concentrate <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>based on <span class=\"_ _1\"></span>prevailing spot pr<span class=\"_ _1\"></span>ices on a <span class=\"_ _1\"></span>specified <span class=\"_ _1\"></span>future date <span class=\"_ _1\"></span>after shipment to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>customer. Adjustments <span class=\"_ _1\"></span>to the <span class=\"_ _5\"></span>s<span class=\"_ _1\"></span>ales <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>occur <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>movements <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _3\"></span>up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>end <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>QP. <span class=\"_ _5\"></span>The period between provisional i<span class=\"_ _0\"></span>nvoicing and the end of the QP ca<span class=\"_ _0\"></span>n be between one and three m<span class=\"_ _0\"></span>onths. Revenue <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>recogni<span class=\"_ _0\"></span>sed <span class=\"_ _5\"></span>whe<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>cont<span class=\"_ _0\"></span>rol <span class=\"_ _5\"></span>passes to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>customer, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>occurs <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>point <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>when the <span class=\"_ _6\"> </span>metal <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>concentrate <span class=\"_ _6\"> </span>is <span class=\"_ _4\"> </span>physically <span class=\"_ _4\"> </span>transferred <span class=\"_ _4\"> </span>onto <span class=\"_ _4\"> </span>a <span class=\"_ _6\"> </span>vessel, <span class=\"_ _4\"> </span>train, <span class=\"_ _6\"> </span>conveyor <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>other <span class=\"_ _6\"> </span>delivery mechanism. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>revenue <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>amount <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>th<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>expects <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>be <span class=\"_ _3\"></span>entitled, being <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimate <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>price <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>received at <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>end <span class=\"_ _5\"></span>of the <span class=\"_ _1\"></span>QP, <span class=\"_ _1\"></span>i.e., <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>forward <span class=\"_ _1\"></span>price, and a <span class=\"_ _e\"></span>corresponding t<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivable is <span class=\"_ _e\"></span>recognised.  <span class=\"_ _e\"></span>For those <span class=\"_ _e\"></span>arrangements subj<span class=\"_ _0\"></span>ect to <span class=\"_ _0\"></span>CIF <span class=\"_ _0\"></span>shipping<span class=\"_ _0\"></span> terms, <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>ortion <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>t<span class=\"_ _1\"></span>he <span class=\"_ _5\"></span>transaction <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>allocated <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>separate <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>reight <span class=\"_ _5\"></span>services <span class=\"_ _5\"></span>provided <span class=\"_ _5\"></span>(See paragraph (c) below). For these provisional pricing<span class=\"_ _0\"></span> arrangements, any future changes<span class=\"_ _0\"></span> that occur over the QP are in<span class=\"_ _0\"></span>cluded within <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>provisionally <span class=\"_ _5\"></span>priced <span class=\"_ _5\"></span>trade <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceivables <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>are, <span class=\"_ _5\"></span>theref<span class=\"_ _0\"></span>ore, <span class=\"_ _5\"></span>within <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>scope <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>9 <span class=\"_ _5\"></span>and not <span class=\"_ _e\"></span>within <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>scope <span class=\"_ _e\"></span>of I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>15. <span class=\"_ _e\"></span>Given <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>exposure <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>he <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mmodity <span class=\"_ _e\"></span>price, <span class=\"_ _0\"></span>these <span class=\"_ _e\"></span>provisionally <span class=\"_ _e\"></span>priced trade <span class=\"_ _5\"></span>receivables <span class=\"_ _1\"></span>will <span class=\"_ _5\"></span>fail <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>cash <span class=\"_ _1\"></span>flow <span class=\"_ _5\"></span>characteristics <span class=\"_ _1\"></span>test <span class=\"_ _5\"></span>within <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>9 <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>required <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>be measured  at  fair<span class=\"_ _0\"></span>  value  through  profit  o<span class=\"_ _0\"></span>r  loss  up  from  initial  recogniti<span class=\"_ _0\"></span>on  and  until  the  date<span class=\"_ _0\"></span>  of settlement. <span class=\"_ _7\"> </span>These  subsequent <span class=\"_ _7\"> </span>changes  in <span class=\"_ _7\"> </span>fair  v<span class=\"_ _1\"></span>alue  are <span class=\"_ _7\"> </span>recognised  as <span class=\"_ _7\"> </span>part <span class=\"_ _7\"> </span>of  r<span class=\"_ _1\"></span>evenue  in <span class=\"_ _7\"> </span>the statement <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>loss <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>comprehensive <span class=\"_ _5\"></span>income <span class=\"_ _1\"></span>each <span class=\"_ _5\"></span>period <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>disclosed <span class=\"_ _5\"></span>separately from <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>evenue <span class=\"_ _0\"></span>from <span class=\"_ _e\"></span>contracts <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>customers <span class=\"_ _e\"></span>as part <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>\u2018Fair <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>gains/losse<span class=\"_ _1\"></span><span class=\"ff1\">s <span class=\"_ _0\"></span>on p<span class=\"_ _0\"></span>rovisionally <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>iced </span>trade receivables. <span class=\"_ _0\"></span>Changes i<span class=\"_ _0\"></span>n fair value <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ver, and un<span class=\"_ _0\"></span>til the end <span class=\"_ _e\"></span>of, the QP, a<span class=\"_ _0\"></span>re estimated by <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eferenc<span class=\"_ _0\"></span>e to upd<span class=\"_ _e\"></span>at<span class=\"_ _1\"></span>ed <span class=\"_ _0\"></span>forward <span class=\"_ _e\"></span>market <span class=\"_ _e\"></span>prices<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>copper as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>well <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>taking <span class=\"_ _e\"></span>other <span class=\"_ _0\"></span>relevant f<span class=\"_ _0\"></span>air <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>considerations as set out in IFRS 13, into account,<span class=\"_ _0\"></span> including interest rate and cr<span class=\"_ _0\"></span>edit risk adjustments.<span class=\"_ _3c\"> </span>Final settlement is based <span class=\"_ _1\"></span>on quantities adjusted as required following the <span class=\"_ _1\"></span>inspection of the product by the customer as well a<span class=\"_ _0\"></span>s applicable commodit<span class=\"_ _0\"></span>y prices. IFRS 15 requires tha<span class=\"_ _0\"></span>t variable consideration<span class=\"_ _0\"></span> should <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>extent <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>it<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>highly <span class=\"_ _5\"></span>probable <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>significant <span class=\"_ _5\"></span>reversal <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> amount <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>cumulative <span class=\"_ _5\"></span>revenue <span class=\"_ _3\"></span>recognized<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>not <span class=\"_ _3\"></span>occur. <span class=\"_ _5\"></span>As <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>adjus<span class=\"_ _0\"></span>tments <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>elating <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>final assay <span class=\"_ _e\"></span>results fo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>quantity <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>quality <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>concentrate <span class=\"_ _0\"></span>sold <span class=\"_ _e\"></span>are n<span class=\"_ _0\"></span>ot <span class=\"_ _0\"></span>significant, <span class=\"_ _e\"></span>they <span class=\"_ _0\"></span>do <span class=\"_ _e\"></span>not c<span class=\"_ _0\"></span>onstrain the recognition of revenue. (c) Freight services As noted <span class=\"_ _0\"></span>above, a p<span class=\"_ _0\"></span>roportion of <span class=\"_ _0\"></span>the Group\u2019s <span class=\"_ _0\"></span>metal in c<span class=\"_ _0\"></span>oncentrate <span class=\"_ _0\"></span>sales are <span class=\"_ _0\"></span>sold under <span class=\"_ _0\"></span>CIF Incoterms<span class=\"_ _0\"></span>, whereby <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>responsible <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>providing <span class=\"_ _1\"></span>freight <span class=\"_ _1\"></span>services <span class=\"_ _1\"></span>(as <span class=\"_ _1\"></span>principal) <span class=\"_ _1\"></span>after <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the Group <span class=\"_ _6\"> </span>transfers <span class=\"_ _f\"> </span>control <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>metal <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>concentrate  to<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>its <span class=\"_ _6\"> </span>customers. <span class=\"_ _f\"> </span>The <span class=\"_ _6\"> </span>Group, <span class=\"_ _6\"> </span>ther<span class=\"_ _1\"></span>efore, <span class=\"_ _6\"> </span>has separate perfo<span class=\"_ _0\"></span>rmance oblig<span class=\"_ _0\"></span>ation for f<span class=\"_ _0\"></span>reight servic<span class=\"_ _0\"></span>es which a<span class=\"_ _0\"></span>re provided <span class=\"_ _0\"></span>solely to<span class=\"_ _0\"></span> facilitate <span class=\"_ _0\"></span>sale of th<span class=\"_ _0\"></span>e commodities it produces. <span class=\"_ _0\"></span>  The <span class=\"_ _1\"></span>revenue <span class=\"_ _1\"></span>from freight services<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is a <span class=\"_ _1\"></span>separate <span class=\"_ _1\"></span>performance obligation <span class=\"_ _1\"></span>under IFRS <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>therefore<span class=\"_ _0\"></span> is recognised <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>service is <span class=\"_ _1\"></span>provided, hence at <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>end <span class=\"_ _1\"></span>a portion o<span class=\"_ _1\"></span>f revenue <span class=\"_ _1\"></span>must be deferred <span class=\"_ _1\"></span>as well as the insurance co<span class=\"_ _0\"></span>sts associated.   Other <span class=\"_ _5\"></span>Incoterms<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>commonly <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>FOB, <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>no <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esponsibility <span class=\"_ _1\"></span>for freight <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>insurance <span class=\"_ _3\"></span>once <span class=\"_ _5\"></span>control <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>products <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>passed <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>loading<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>port, <span class=\"_ _5\"></span>Ex <span class=\"_ _3\"></span>works <span class=\"_ _3\"></span>where<span class=\"_ _0\"></span> control <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>goods <span class=\"_ _4\"> </span>passes <span class=\"_ _4\"> </span>when <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>product <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>picked <span class=\"_ _4\"> </span>up <span class=\"_ _4\"> </span>at <span class=\"_ _4\"> </span>sell<span class=\"_ _1\"></span>er\u00b4s <span class=\"_ _4\"> </span>promises, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>CIP <span class=\"_ _4\"> </span>where control <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>the <span class=\"_ _c\"> </span>goods <span class=\"_ _12\"> </span>passes <span class=\"_ _12\"> </span>when <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>product <span class=\"_ _c\"> </span>is <span class=\"_ _12\"> </span>delivered <span class=\"_ _12\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>agreed <span class=\"_ _12\"> </span>destination. <span class=\"_ _c\"> </span>For arrangements <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>have <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>Incoterms, <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>only pe<span class=\"_ _0\"></span>rformance <span class=\"_ _e\"></span>obligations <span class=\"_ _e\"></span>are the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>provision <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the product at the point whe<span class=\"_ _0\"></span>re control passes. (d) Sales of services The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>sells <span class=\"_ _5\"></span>services in <span class=\"_ _5\"></span>relation <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>maintenance <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ccounting <span class=\"_ _1\"></span>records, <span class=\"_ _5\"></span>man<span class=\"_ _0\"></span>agement, <span class=\"_ _1\"></span>technical, administrative <span class=\"_ _7\"> </span>s<span class=\"_ _1\"></span>upport <span class=\"_ _7\"> </span>and <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _a\"> </span>services <span class=\"_ _7\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>other <span class=\"_ _a\"> </span>companies. <span class=\"_ _a\"> </span>Revenue <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>the accounting period in which <span class=\"_ _0\"></span>the services are rendered. Contract assets A <span class=\"_ _3\"></span>contract <span class=\"_ _5\"></span>asset <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>right <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsideration <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>goods <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>services <span class=\"_ _5\"></span>transferred <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>th<span class=\"_ _e\"></span>e customer. <span class=\"_ _0\"></span>If <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group pe<span class=\"_ _0\"></span>rforms <span class=\"_ _0\"></span>by t<span class=\"_ _0\"></span>ransferring <span class=\"_ _0\"></span>goods <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>services t<span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span> custome<span class=\"_ _0\"></span>r befo<span class=\"_ _0\"></span>re the<span class=\"_ _0\"></span> cust<span class=\"_ _0\"></span>omer pays <span class=\"_ _c\"> </span>conside<span class=\"_ _0\"></span>ration <span class=\"_ _c\"> </span>or<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>before <span class=\"_ _a\"> </span>payment <span class=\"_ _a\"> </span>is <span class=\"_ _c\"> </span>due, <span class=\"_ _c\"> </span>a <span class=\"_ _a\"> </span>contract <span class=\"_ _c\"> </span>asset <span class=\"_ _a\"> </span>is <span class=\"_ _c\"> </span>recognised<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>for <span class=\"_ _a\"> </span>the <span class=\"_ _c\"> </span>earned<span class=\"_ _0\"></span> consideration <span class=\"_ _0\"></span>that is c<span class=\"_ _0\"></span>onditional. The<span class=\"_ _0\"></span> Group d<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>es not<span class=\"_ _0\"></span> have any<span class=\"_ _0\"></span> contract <span class=\"_ _0\"></span>assets as<span class=\"_ _0\"></span> performanc<span class=\"_ _0\"></span>e and <span class=\"_ _0\"></span>a right  to  consideration  occu<span class=\"_ _0\"></span>rs  within  a  short  period  of  time  and  all  rights  to  con<span class=\"_ _0\"></span>sideration  are unconditional. Contract liabilities A <span class=\"_ _1\"></span>contract <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the obligation <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>transfe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>goods <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>services to <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>customer <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group has rece<span class=\"_ _1\"></span>ived consideration <span class=\"_ _1\"></span>(or an <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of co<span class=\"_ _1\"></span>nsideration is <span class=\"_ _1\"></span>due) <span class=\"_ _1\"></span>from the <span class=\"_ _1\"></span>customer. If <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>customer pays <span class=\"_ _1\"></span>consideration before <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>transfers goods o<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> serv<span class=\"_ _1\"></span>ices to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>customer, <span class=\"_ _1\"></span>a contract <span class=\"_ _1\"></span>liability is <span class=\"_ _4\"> </span>recognised <span class=\"_ _4\"> </span>when <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>payment <span class=\"_ _3\"></span>is <span class=\"_ _6\"> </span>made <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>payment <span class=\"_ _3\"> </span>is <span class=\"_ _6\"> </span>due <span class=\"_ _4\"> </span>(whichever <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>earlier). <span class=\"_ _4\"> </span>Contract liabilities are recognised as <span class=\"_ _0\"></span>revenue when the Group performs<span class=\"_ _0\"></span> under the contract. From time to time, the <span class=\"_ _0\"></span>Group recognises contract li<span class=\"_ _0\"></span>abilities in relation t<span class=\"_ _0\"></span>o some metal in concentr<span class=\"_ _0\"></span>ate sales <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>are s<span class=\"_ _1\"></span>old <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>CIF <span class=\"_ _5\"></span>Incoterms, <span class=\"_ _1\"></span>whereby <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>porti<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>cash <span class=\"_ _5\"></span>may <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>received <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>the customer before the frei<span class=\"_ _0\"></span>ght services are provided. 2.23 Interest income<span class=\"ff2 fs0\"> </span>Interest <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>recognis<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>effective <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _3\"></span>method. <span class=\"_ _3\"></span>When <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>loan <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>receivable<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is impaired, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _5\"></span>reduce <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>carr<span class=\"_ _0\"></span>ying <span class=\"_ _5\"></span>amount <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>recoverable <span class=\"_ _1\"></span>amou<span class=\"_ _1\"></span>nt, <span class=\"_ _1\"></span>the estimated future cash flow is <span class=\"_ _1\"></span>discounted at the original effective <span class=\"_ _1\"></span>interest rate of the instrument and the <span class=\"_ _7\"> </span>discount <span class=\"_ _7\"> </span>continues <span class=\"_ _7\"> </span>unwinding <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>interest <span class=\"_ _7\"> </span>income. <span class=\"_ _7\"> </span>Interest <span class=\"_ _7\"> </span>income <span class=\"_ _7\"> </span>on <span class=\"_ _7\"> </span>impaired <span class=\"_ _7\"> </span>loan <span class=\"_ _7\"> </span>and receivables is recognised <span class=\"_ _0\"></span>using the original effective inte<span class=\"_ _0\"></span>rest rate. 2.24 Dividend income<span class=\"ff2 fs0\"> </span>Dividend income is recognis<span class=\"_ _0\"></span>ed when the right to <span class=\"_ _0\"></span>receive payment is established.<span class=\"_ _3c\"> </span>2.25 Dividend distribution<span class=\"ff2 fs0\"> </span>Dividend <span class=\"_ _3\"> </span>distributions <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Company\u2019s <span class=\"_ _4\"> </span>shareholders <span class=\"_ _3\"></span>are <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _3\"></span>as <span class=\"_ _3\"> </span>a <span class=\"_ _6\"> </span>liability <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>Group\u2019s financial <span class=\"_ _12\"> </span>statements<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>period <span class=\"_ _c\"> </span>in <span class=\"_ _12\"> </span>which <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>dividends <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>approved <span class=\"_ _12\"> </span>by <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>Company\u2019s shareholders.  2.26 Earnings per share<span class=\"ff2 fs0\"> </span>The Group <span class=\"_ _1\"></span>presents basic and diluted <span class=\"_ _1\"></span>earnings per <span class=\"_ _1\"></span>share data for <span class=\"_ _1\"></span>its ordinary shares. B<span class=\"_ _1\"></span>asic earnings per <span class=\"_ _4\"> </span>share <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>calculated <span class=\"_ _4\"> </span>by <span class=\"_ _4\"> </span>dividing <span class=\"_ _4\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>loss <span class=\"_ _6\"> </span>attributable <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>ordinary <span class=\"_ _6\"> </span>shareholders <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the Company  by  the<span class=\"_ _0\"></span>  weighted <span class=\"_ _f\"> </span>average  number<span class=\"_ _0\"></span>  of  ordinary  sha<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>es  outstanding<span class=\"_ _0\"></span>  during  the <span class=\"_ _f\"> </span>period. Diluted <span class=\"_ _4\"> </span>earnings <span class=\"_ _6\"> </span>per <span class=\"_ _4\"> </span>share <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>determined <span class=\"_ _4\"> </span>by <span class=\"_ _6\"> </span>adjusting <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>profit <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>attributable <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>ordinary shareholders and the weighted average <span class=\"_ _1\"></span>number of ordinary shares outstanding <span class=\"_ _1\"></span>for the effects of <span class=\"_ _1\"></span>all dilutive <span class=\"_ _1\"></span>potential ordinary <span class=\"_ _1\"></span>shares, <span class=\"_ _1\"></span>which co<span class=\"_ _1\"></span>mprise instruments convertible <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>ordinary shares <span class=\"_ _1\"></span>and share options granted t<span class=\"_ _0\"></span>o employees.<span class=\"_ _3c\"> </span>2.27 Comparatives<span class=\"ff2 fs0\"> </span>Where necessary,<span class=\"_ _0\"></span> comparative figures have<span class=\"_ _0\"></span> been adjuste<span class=\"_ _0\"></span>d to conform to<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>changes in <span class=\"_ _0\"></span>presentation in the current year.  2.28 Amendment of financial statements after issue<span class=\"ff2 fs0\"> </span>The Board <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Directors and <span class=\"_ _1\"></span>shareholders has <span class=\"_ _1\"></span>no r<span class=\"_ _1\"></span>ight to amend <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Financial Statements <span class=\"_ _1\"></span>after they are authorised. 2.29<span class=\"ls0\"> Fair value estimation<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>values <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ssets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>approximate <span class=\"_ _5\"></span>their <span class=\"_ _5\"></span>carr<span class=\"_ _0\"></span>ying <span class=\"_ _5\"></span>amounts <span class=\"_ _5\"></span>at the reporting date. The fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>traded in ac<span class=\"_ _0\"></span>tive ma<span class=\"_ _0\"></span>rkets, such a<span class=\"_ _0\"></span>s publicly<span class=\"_ _0\"></span> traded and<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>value through <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>reporting <span class=\"_ _5\"></span>da<span class=\"_ _0\"></span>te. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>quoted market <span class=\"_ _3\"></span>price <span class=\"_ _3\"></span>used<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>asset<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Gro<span class=\"_ _1\"></span>up <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>current <span class=\"_ _3\"></span>bid <span class=\"_ _3\"></span>price. <span class=\"_ _5\"></span>The <span class=\"_ _3\"></span>appropriate quoted market price f<span class=\"_ _0\"></span>or financial liabilities is the cu<span class=\"_ _0\"></span>rrent ask price. The fair <span class=\"_ _0\"></span>value of fin<span class=\"_ _e\"></span>ancial instruments th<span class=\"_ _0\"></span>at are n<span class=\"_ _0\"></span>ot traded <span class=\"_ _0\"></span>in an <span class=\"_ _0\"></span>active market i<span class=\"_ _0\"></span>s determined <span class=\"_ _0\"></span>by usin<span class=\"_ _0\"></span>g valuation <span class=\"_ _0\"></span>techniques. <span class=\"_ _0\"></span>The <span class=\"_ _e\"></span>Group uses <span class=\"_ _e\"></span>a variety<span class=\"_ _0\"></span> of <span class=\"_ _e\"></span>methods, s<span class=\"_ _0\"></span>uch as<span class=\"_ _0\"></span> estim<span class=\"_ _0\"></span>ated disc<span class=\"_ _0\"></span>ounted ca<span class=\"_ _0\"></span>sh <span class=\"_ _0\"></span>flows, and makes assumptions<span class=\"_ _0\"></span> that are based on market condi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ions existing at the rep<span class=\"_ _0\"></span>orting date.  Fair  value  measurements  recognised  in <span class=\"_ _7\"> </span>the  consolidated  and  company  statement  of <span class=\"_ _7\"> </span>financial<span class=\"_ _0\"></span> position The <span class=\"_ _5\"></span>following <span class=\"_ _5\"></span>table <span class=\"_ _1\"></span>provides <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>analysis <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>instruments <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>me<span class=\"_ _0\"></span>asured <span class=\"_ _5\"></span>subsequent <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o initial recognition<span class=\"_ _0\"></span> at fair value, G<span class=\"_ _0\"></span>rouped into Levels<span class=\"_ _0\"></span> 1 to 3 based<span class=\"_ _0\"></span> on the degree t<span class=\"_ _0\"></span>o which the f<span class=\"_ _0\"></span>air value is observable. \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>measurements <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>those <span class=\"_ _0\"></span>derived <span class=\"_ _0\"></span>from <span class=\"_ _e\"></span>quoted p<span class=\"_ _0\"></span>rices <span class=\"_ _0\"></span>(unadjusted) <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>active </span></span>markets for identical a<span class=\"_ _0\"></span>ssets or liabilities. \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _3\"></span>2 <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>rements <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>those <span class=\"_ _5\"></span>derived <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>inputs<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>prices </span></span>included <span class=\"_ _3\"></span>within <span class=\"_ _3\"></span>Level <span class=\"_ _3\"></span>1 <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>observable <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>liability, <span class=\"_ _3\"></span>either<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>directly <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>as prices) or indirectly (i.e. deri<span class=\"_ _0\"></span>ved from prices). \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>measurements are <span class=\"_ _1\"></span>those <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ived from <span class=\"_ _1\"></span>valuation <span class=\"_ _1\"></span>techniques <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>include </span></span>inputs for the asset or liabilit<span class=\"_ _0\"></span>y that are not based on observable market<span class=\"_ _0\"></span> data (unobservable inputs). <div class=\"gsb\"><table class=\"s w228 he2\" id=\"_23337f65-e992-4ca2-847e-b8a3eba24867\"><tr><td class=\"c x16d y1259 w11e h10\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x181 y1259 wf6 h10\"><div class=\"t m0 x5d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x182 y1259 w11f h10\"><div class=\"t m0 x58 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x183 y1259 w120 h10\"><div class=\"t m0 x4d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x18d y1259 wf6 h10\"><div class=\"t m0 x52 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y125a w11e h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125b w11e h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Other current financial as<span class=\"_ _0\"></span>sets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125c w11e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets at FV thr<span class=\"_ _0\"></span>ough OCI </div></td><td class=\"c x181 y125c wf6 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x182 y125c w11f h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y125c w120 h10\"><div class=\"t m0 x8 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y125c wf6 h10\"><div class=\"t m0 x7 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,124 </div></td></tr><tr><td class=\"c x16d y125d w11e h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Trade and other receivable<span class=\"_ _0\"></span>s </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125e w11e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Receivables (subject to p<span class=\"_ _0\"></span>rovisional pricing) </div></td><td class=\"c x181 y125e wf6 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x182 y125e w11f h10\"><div class=\"t m0 x20 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x183 y125e w120 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y125e wf6 h10\"><div class=\"t m0 xd h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td></tr><tr><td class=\"c x16d y125f w11e h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x181 y125f wf6 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x182 y125f w11f h10\"><div class=\"t m0 x20 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x183 y125f w120 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y125f wf6 h10\"><div class=\"t m0 xb h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">11,893 </div></td></tr><tr><td class=\"c x16d y1260 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1261 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current financial<span class=\"_ _0\"></span> assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1262 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets at FV thr<span class=\"_ _0\"></span>ough OCI </div></td><td class=\"c x181 y1262 wf6 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1262 w11f h10\"><div class=\"t m0 x1d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y1262 w120 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y1262 wf6 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">131</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1263 w11e h30\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Receivables (subject to p<span class=\"_ _0\"></span>rovisional pricing) </div></td><td class=\"c x181 y1263 wf6 h30\"><div class=\"t m0 x1d h2 yf2d ff2 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x182 y1263 w11f h30\"><div class=\"t m0 xa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td><td class=\"c x183 y1263 w120 h30\"><div class=\"t m0 x1d h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y1263 wf6 h30\"><div class=\"t m0 xa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td></tr><tr><td class=\"c x16d y1264 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x181 y1264 wf6 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">30 </div></td><td class=\"c x182 y1264 w11f h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td><td class=\"c x183 y1264 w120 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y1264 wf6 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">16<span class=\"ls0\">,295</span><span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gsc\"><div class=\"t m0 x1 h2 y883 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h44 yea2 ff1 fs2 fc6 sc0 ls92 ws0\">2.<span class=\"ls0\">30 Climate-related matters </span></div><div class=\"t m0 x1 h12 ybe3 ff1 fs0 fc1 sc0 ls0 ws0\">The Group consid<span class=\"_ _0\"></span>ers climate-related ma<span class=\"_ _0\"></span>tters in estimate<span class=\"_ _0\"></span>s and assumptions, w<span class=\"_ _0\"></span>here appropriate. <span class=\"_ _0\"></span>This </div><div class=\"t m0 x1 h12 yd76 ff1 fs0 fc1 sc0 ls0 ws0\">assessment <span class=\"_ _6\"> </span>includes  a <span class=\"_ _6\"> </span>wide  range <span class=\"_ _6\"> </span>of  p<span class=\"_ _0\"></span>ossible <span class=\"_ _f\"> </span>impacts <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>grou<span class=\"_ _1\"></span>p <span class=\"_ _6\"> </span>due  to <span class=\"_ _6\"> </span>both  physic<span class=\"_ _0\"></span>al  and<span class=\"_ _e\"></span> </div><div class=\"t m0 x1 h12 ybbd ff1 fs0 fc1 sc0 ls0 ws0\">transition <span class=\"_ _1\"></span>risks. <span class=\"_ _5\"></span>Even <span class=\"_ _1\"></span>though <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>believes <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>products <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>still <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>viable </div><div class=\"t m0 x1 h12 yf2f ff1 fs0 fc1 sc0 ls0 ws0\">after <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>transition <span class=\"_ _5\"></span>to <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>low-carbon <span class=\"_ _3\"></span>economy, <span class=\"_ _3\"></span>clima<span class=\"_ _0\"></span>te-related <span class=\"_ _3\"></span>matters <span class=\"_ _3\"></span>increase <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>uncerta<span class=\"_ _1\"></span>inty <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yf30 ff1 fs0 fc1 sc0 ls0 ws0\">estimates <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>assumptions <span class=\"_ _3\"></span>underpinning<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>several <span class=\"_ _3\"> </span>items <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>statements. <span class=\"_ _3\"></span>Even <span class=\"_ _3\"></span>though </div><div class=\"t m0 x1 h12 y580 ff1 fs0 fc1 sc0 ls0 ws0\">climate-related <span class=\"_ _5\"></span>risks <span class=\"_ _5\"></span>might <span class=\"_ _5\"></span>not <span class=\"_ _3\"></span>cu<span class=\"_ _0\"></span>rrently <span class=\"_ _5\"></span>have <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>significant <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>easurement, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s </div><div class=\"t m0 x1 h12 yf31 ff1 fs0 fc1 sc0 ls0 ws0\">closely moni<span class=\"_ _0\"></span>toring <span class=\"_ _0\"></span>relevant changes <span class=\"_ _e\"></span>and developments, <span class=\"_ _e\"></span>suc<span class=\"_ _1\"></span>h as <span class=\"_ _0\"></span>new clima<span class=\"_ _0\"></span>te-related l<span class=\"_ _0\"></span>egislation. Th<span class=\"_ _e\"></span>e </div><div class=\"t m0 x1 h12 yf32 ff1 fs0 fc1 sc0 ls0 ws0\">items and considerati<span class=\"_ _0\"></span>ons that are most directly impacte<span class=\"_ _0\"></span>d by climate-related matters are: </div><div class=\"t m0 xf h13 yf33 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Useful  life  of  property,  plant  and <span class=\"_ _7\"> </span>equipment.  When  reviewing  the  residual  values  and<span class=\"_ _0\"></span> </div><div class=\"t m0 x10 h12 y16c ff1 fs0 fc1 sc0 ls0 ws0\">expected <span class=\"_ _e\"></span>useful <span class=\"_ _0\"></span>lives <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>assets, <span class=\"_ _31\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>considers <span class=\"_ _e\"></span>climate-related <span class=\"_ _0\"></span>matters, <span class=\"_ _e\"></span>such <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>climate-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x10 h12 yef4 ff1 fs0 fc1 sc0 ls0 ws0\">related <span class=\"_ _5\"></span>legislati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>regulations <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>may <span class=\"_ _5\"></span>restrict <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>use <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>quire <span class=\"_ _1\"></span>significant </div><div class=\"t m0 x10 h12 yef5 ff1 fs0 fc1 sc0 ls0 ws0\">capital <span class=\"_ _3\"></span>expenditures, <span class=\"_ _4\"> </span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>assessment <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>climate-r<span class=\"_ _1\"></span>elated <span class=\"_ _3\"></span>matters, <span class=\"_ _3\"> </span>there <span class=\"_ _3\"> </span>was <span class=\"_ _4\"> </span>no </div><div class=\"t m0 x10 h12 yef6 ff1 fs0 fc1 sc0 ls0 ws0\">impact. </div><div class=\"t m0 xf h13 y6d1 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Impairment <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>non-financial <span class=\"_ _5\"></span>assets. <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alue-<span class=\"ls15\">in</span>-use <span class=\"_ _5\"></span>may <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>impacted <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>several <span class=\"_ _5\"></span>different<span class=\"_ _e\"></span> </div><div class=\"t m0 x10 h12 ye1f ff1 fs0 fc1 sc0 ls0 ws0\">ways <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>transition r<span class=\"_ _1\"></span>isk <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>particular, such <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>clima<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>-related <span class=\"_ _1\"></span>legislation and <span class=\"_ _1\"></span>regulations <span class=\"_ _1\"></span>and </div><div class=\"t m0 x10 h12 yf34 ff1 fs0 fc1 sc0 ls0 ws0\">changes <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>demand <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>products<span class=\"lse\">, <span class=\"_ _5\"></span></span>based <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>assessment <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>climat<span class=\"_ _0\"></span>e-related </div><div class=\"t m0 x10 h12 yf35 ff1 fs0 fc1 sc0 ls0 ws0\">matters, there was no im<span class=\"_ _0\"></span>pact<span class=\"lse\">. </span> </div><div class=\"t m0 xf h13 y58a ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>In <span class=\"_ _3\"> </span>deter<span class=\"_ _1\"></span>mining <span class=\"_ _4\"> </span>fair <span class=\"_ _3\"></span>value <span class=\"_ _4\"> </span>measurement, <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>impact <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>potential <span class=\"_ _4\"> </span>climate<span class=\"_ _1\"></span>-related <span class=\"_ _3\"></span>matters, </div><div class=\"t m0 x10 h12 yf36 ff1 fs0 fc1 sc0 ls0 ws0\">including legi<span class=\"_ _0\"></span>slation, w<span class=\"_ _0\"></span>hich may <span class=\"_ _0\"></span>affect the <span class=\"_ _e\"></span>fair value <span class=\"_ _0\"></span>measurement <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f as<span class=\"_ _0\"></span>sets and <span class=\"_ _e\"></span>liabilities in </div><div class=\"t m0 x10 h12 ybc2 ff1 fs0 fc1 sc0 ls0 ws0\">the <span class=\"_ _3\"></span>financial <span class=\"_ _4\"> </span>statements <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>been <span class=\"_ _4\"> </span>considered <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>assessment <span class=\"_ _3\"> </span>on <span class=\"_ _4\"> </span>climate-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x10 h12 y621 ff1 fs0 fc1 sc0 ls0 ws0\">related matters, there w<span class=\"_ _0\"></span>as no impact. </div><div class=\"t m0 xf h13 yf37 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Rehabilitation <span class=\"_ _12\"> </span><span class=\"ls71\">pr</span>ovision. <span class=\"_ _12\"> </span>The <span class=\"_ _2a\"> </span>impact <span class=\"_ _12\"> </span>of <span class=\"_ _2a\"> </span>climate-related <span class=\"_ _12\"> </span>legislation <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>egulations <span class=\"_ _12\"> </span>is </div><div class=\"t m0 x10 h12 y706 ff1 fs0 fc1 sc0 ls0 ws0\">considered in estima<span class=\"_ _0\"></span>ting the timing and<span class=\"_ _0\"></span> future costs of rehabilitation of t<span class=\"_ _0\"></span>he Group facilities<span class=\"ls18\">, </span></div><div class=\"t m0 x10 h12 y782 ff1 fs0 fc1 sc0 ls0 ws0\">based on the assessment<span class=\"_ _0\"></span> on climate-related matters, there was n<span class=\"_ _0\"></span>o impact<span class=\"_ _1\"></span><span class=\"ls18\">. </span> </div><div class=\"t m0 x1 h12 yf38 ff1 fs0 fc1 sc0 ls0 ws0\">` </div><div class=\"t m0 x1 h44 yd83 ff1 fs2 fc6 sc0 ls0 ws0\">2.31 Contingent liabilities in assets acquisitions </div><div class=\"t m0 x1 h12 yf10 ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _12\"> </span>Group <span class=\"_ _12\"> </span>has <span class=\"_ _12\"> </span>adopted <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>approach <span class=\"_ _12\"> </span>set <span class=\"_ _12\"> </span>out <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>IFRIC <span class=\"_ _12\"> </span>1 <span class=\"_ _12\"> </span>(International <span class=\"_ _c\"> </span>Financial <span class=\"_ _12\"> </span>Reporting </div><div class=\"t m0 x1 h12 y5e0 ff1 fs0 fc1 sc0 ls0 ws0\">Interpretations <span class=\"_ _1\"></span>Committee) <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>contingent <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>asset <span class=\"_ _1\"></span>acquisitions<span class=\"ls18\">. <span class=\"_ _5\"></span></span>When <span class=\"_ _1\"></span>acquir<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y5e1 ff1 fs0 fc1 sc0 ls0 ws0\">intangible <span class=\"_ _1\"></span>assets with <span class=\"_ _1\"></span>contingent <span class=\"_ _1\"></span>payments that <span class=\"_ _1\"></span>depend o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>future events, <span class=\"_ _1\"></span>such <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Touro, <span class=\"_ _1\"></span>Masa<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y5e2 ff1 fs0 fc1 sc0 ls0 ws0\">Valverde, <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>O<span class=\"_ _1\"></span>ssa <span class=\"_ _5\"></span>Morena <span class=\"_ _5\"></span>projects <span class=\"_ _3\"></span>(se<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>Note <span class=\"_ _5\"></span>1), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>assesses <span class=\"_ _5\"></span>whether <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are </div><div class=\"t m0 x1 h12 y5e3 ff1 fs0 fc1 sc0 ls0 ws0\">directly <span class=\"_ _1\"></span>attributable <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>acquired<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>asset. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>analysis <span class=\"_ _1\"></span>concludes <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>payment <span class=\"_ _1\"></span>is </div><div class=\"t m0 x1 h12 yf39 ff1 fs0 fc1 sc0 ls0 ws0\">linked t<span class=\"_ _0\"></span>o the <span class=\"_ _e\"></span>acquisition cos<span class=\"_ _0\"></span>t, the <span class=\"_ _e\"></span>Group rec<span class=\"_ _0\"></span>ognises an <span class=\"_ _e\"></span>intangible a<span class=\"_ _0\"></span>sset <span class=\"_ _0\"></span>reflecting th<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>air value <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>the </div><div class=\"t m0 x1 h12 yf3a ff1 fs0 fc1 sc0 ls0 ws0\">acquired <span class=\"_ _4\"> </span>rights <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>a <span class=\"_ _6\"> </span>corresponding <span class=\"_ _4\"> </span>liability <span class=\"_ _4\"> </span>based <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>best <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>timate <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>expected <span class=\"_ _4\"> </span>future </div><div class=\"t m0 x1 h12 y2eb ff1 fs0 fc1 sc0 ls0 ws0\">payment, including anticipa<span class=\"_ _0\"></span>ted undetermined costs. </div><div class=\"t m0 x1 h12 yf3b ff4 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _9\"> </span><span class=\"ff1 fs0\"> </span></div></div>If the <span class=\"_ _5\"></span>contingent payment is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>directly r<span class=\"_ _1\"></span>elated to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>acquisition <span class=\"_ _1\"></span>cost of <span class=\"_ _5\"></span>the asset, <span class=\"_ _1\"></span>it is <span class=\"_ _1\"></span>recognised as an expense in the period i<span class=\"_ _0\"></span>t is incurred. Subsequent <span class=\"_ _1\"></span>changes in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>due to <span class=\"_ _1\"></span>revisions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assumptions, <span class=\"_ _1\"></span>project feasibility, <span class=\"_ _1\"></span>or economic <span class=\"_ _3\"></span>factors <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>against <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>car<span class=\"_ _0\"></span>rying <span class=\"_ _3\"></span>amount <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>intangible <span class=\"_ _5\"></span>asset. <span class=\"_ _3\"></span>If <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>later<span class=\"_ _0\"></span> stage the<span class=\"_ _0\"></span>re is<span class=\"_ _0\"></span> unce<span class=\"_ _0\"></span>rtainty r<span class=\"_ _0\"></span>egarding th<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ontinuation of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>project, <span class=\"_ _0\"></span>leading <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a reas<span class=\"_ _0\"></span>sessment of<span class=\"_ _0\"></span> the<span class=\"_ _e\"></span> probability  of  ma<span class=\"_ _0\"></span>king  the  contingent  pa<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>ment,  the <span class=\"_ _f\"> </span>Group  adjusts  th<span class=\"_ _0\"></span>e  liability  a<span class=\"_ _0\"></span>ccordingly  and recognises the change ag<span class=\"_ _0\"></span>ainst the asset\u2019s carrying am<span class=\"_ _0\"></span>ount.<span class=\"ff1\"> </span>For <span class=\"_ _4\"> </span>intangible <span class=\"_ _4\"> </span>assets <span class=\"_ _4\"> </span>where <span class=\"_ _3\"> </span>no<span class=\"_ _1\"></span>n-controlling <span class=\"_ _4\"> </span>interests <span class=\"_ _3\"> </span>exist, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>assigns <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>corresponding portion <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>asset to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span>-controlling <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>holders, <span class=\"_ _1\"></span>ensuring <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>any <span class=\"_ _5\"></span>valuation adjustments <span class=\"_ _1\"></span>to contingent liabilities are reflected appropriatel<span class=\"_ _0\"></span>y. This p<span class=\"_ _1\"></span>olicy is applied consistently across all project<span class=\"_ _e\"></span>s to ensure compliance with I<span class=\"_ _0\"></span>FRS and alignment with ind<span class=\"_ _0\"></span>ustry practices. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "2.1 Basis of preparation<span class=\"ff2 fs0\"> </span>(a) Overview The <span class=\"_ _5\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>Atalaya <span class=\"_ _1\"></span>Mining <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>pper, <span class=\"_ _1\"></span>S.A. <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>(together, the <span class=\"_ _3\"></span>\"Group\") <span class=\"_ _3\"></span>hav<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>prepared <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>accordance <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>Reporting <span class=\"_ _3\"></span>Standa<span class=\"_ _0\"></span>rds (\u201cIFRS\u201d) <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>adopted <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>European <span class=\"_ _7\"> </span>Union <span class=\"_ _7\"> </span>(EU). <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>compris<span class=\"_ _1\"></span><span class=\"ff1\">e <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>standards <span class=\"_ _7\"> </span>issued <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>the </span>International Acc<span class=\"_ _0\"></span>ounting S<span class=\"_ _0\"></span>tandards <span class=\"_ _0\"></span>Board (\u201cIASB\u201d), <span class=\"_ _e\"></span>as endorsed <span class=\"_ _0\"></span>by th<span class=\"_ _0\"></span>e EU <span class=\"_ _0\"></span>for applic<span class=\"_ _0\"></span>ation by <span class=\"_ _e\"></span>publicly listed companies.<span class=\"_ _3c\"> </span>The <span class=\"_ _5\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>presented <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>Euros <span class=\"_ _5\"></span>(\u20ac),<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>all <span class=\"_ _5\"></span>amounts <span class=\"_ _1\"></span>rounded <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the nearest thousand (\u20ac\u2019000), u<span class=\"_ _0\"></span>nless otherwise stated.<span class=\"ff1\"> </span>As <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>Spanish <span class=\"_ _12\"> </span>company <span class=\"_ _c\"> </span>operating <span class=\"_ _12\"> </span>under <span class=\"_ _12\"> </span>EU <span class=\"_ _12\"> </span>regulations, <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>Group <span class=\"_ _12\"> </span>also <span class=\"_ _12\"> </span>complies <span class=\"_ _12\"> </span>with <span class=\"_ _c\"> </span>the requirements <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>panish <span class=\"_ _1\"></span>corporate <span class=\"_ _1\"></span>law, <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>cluding <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Comm<span class=\"_ _0\"></span>ercial <span class=\"_ _5\"></span>Code <span class=\"_ _1\"></span>(C\u00f3digo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Comercio) <span class=\"_ _5\"></span>an<span class=\"_ _0\"></span>d the <span class=\"_ _a\"> </span>S<span class=\"_ _1\"></span>panish <span class=\"_ _a\"> </span>Capital <span class=\"_ _c\"> </span>Companies <span class=\"_ _a\"> </span>Act <span class=\"_ _c\"> </span>(Ley <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>S<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"> </span>de <span class=\"_ _c\"> </span>Capital), <span class=\"_ _c\"> </span>whe<span class=\"_ _0\"></span>re <span class=\"_ _c\"> </span>applicable. <span class=\"_ _a\"> </span>These regulations govern the p<span class=\"_ _0\"></span>reparation and disclosure<span class=\"_ _0\"></span> of consolidated financial<span class=\"_ _0\"></span> statements.<span class=\"_ _1\"></span>  The  definition  of  Public  Interest  Entity  <span class=\"ff9\">(\u201cPIE\u201d)  </span>is  set  out  in  Article  2.13  of  Directive  2006/43/EC,<span class=\"_ _0\"></span> amended <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>Article<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1 <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>Directive <span class=\"_ _1\"></span>2014/56/EU, <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>states<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>is co<span class=\"_ _1\"></span>nsidered <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>PIEs: <span class=\"_ _1\"></span>(a) <span class=\"_ _1\"></span>entities governed <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>law <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Member <span class=\"_ _5\"></span>State <span class=\"_ _1\"></span>whose <span class=\"_ _1\"></span>transferable <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ecurities <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>admitted <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>trading <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> regulated <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>Member <span class=\"_ _5\"></span>State; <span class=\"_ _5\"></span>(b) <span class=\"_ _5\"></span>credit <span class=\"_ _5\"></span>institutions <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>defined <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>point <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Article <span class=\"_ _5\"></span>3(1) <span class=\"_ _5\"></span>of Directive  2013/36/EU;  (c)<span class=\"_ _0\"></span>  insurance  undertakings  withi<span class=\"_ _0\"></span>n  the  meaning  of  Article  2<span class=\"_ _0\"></span>(1)  of  Directive 91/674/EEC; <span class=\"_ _e\"></span>and (d) <span class=\"_ _e\"></span>entities d<span class=\"_ _0\"></span>esignated <span class=\"_ _0\"></span>by <span class=\"_ _e\"></span>Me<span class=\"_ _1\"></span>mber <span class=\"_ _e\"></span>States<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>as publi<span class=\"_ _0\"></span>c-interest <span class=\"_ _0\"></span>entities. <span class=\"_ _0\"></span>As <span class=\"_ _e\"></span>the compan<span class=\"_ _0\"></span>y is not included in any of the<span class=\"_ _0\"></span> categories above<span class=\"lse\">, </span>it is not co<span class=\"_ _0\"></span>nsidered to be a PIE. The <span class=\"_ _3\"></span>preparation <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>these <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>statements <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>conformity <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>IFRS <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>equires <span class=\"_ _3\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>application <span class=\"_ _3\"></span>of critical <span class=\"_ _e\"></span>accounting <span class=\"_ _0\"></span>estimates <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>judgements. <span class=\"_ _0\"></span>Management <span class=\"_ _e\"></span>must <span class=\"_ _e\"></span>exercise <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>best <span class=\"_ _0\"></span>judgement <span class=\"_ _e\"></span>when applying <span class=\"_ _7\"> </span>the <span class=\"_ _a\"> </span>Group\u2019s <span class=\"_ _7\"> </span>accounting <span class=\"_ _7\"> </span>policies, <span class=\"_ _7\"> </span>particularly <span class=\"_ _7\"> </span>in <span class=\"_ _a\"> </span>areas <span class=\"_ _7\"> </span>involving <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>mplex <span class=\"_ _7\"> </span>transactions,<span class=\"_ _0\"></span> estimates, and <span class=\"_ _e\"></span>assumptions. <span class=\"_ _0\"></span>The key <span class=\"_ _0\"></span>areas <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>equiring sign<span class=\"_ _0\"></span>ificant judgment <span class=\"_ _e\"></span>or estimates <span class=\"_ _e\"></span>are disclosed<span class=\"_ _0\"></span> in Note 3.3.  (b) Going concern These  consolidated  fina<span class=\"_ _0\"></span>ncial  statements  ha<span class=\"_ _0\"></span>ve  been  prepared  on  a  g<span class=\"_ _0\"></span>oing  concern  basis,  which<span class=\"_ _0\"></span> assumes <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>continue <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>operate <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>meet <span class=\"_ _5\"></span>its<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>financial <span class=\"_ _5\"></span>obligations <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>normal course of business. The <span class=\"_ _3\"></span>Directors <span class=\"_ _5\"></span>have <span class=\"_ _3\"></span>assessed <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _3\"></span>financial <span class=\"_ _5\"></span>position, <span class=\"_ _3\"></span>operational <span class=\"_ _5\"></span>performance, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>external market <span class=\"_ _3\"></span>conditions <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>least <span class=\"_ _4\"> </span>12 <span class=\"_ _3\"></span>months <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>date <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>approval <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>thes<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>financial statements. <span class=\"_ _1\"></span>This <span class=\"_ _5\"></span>assessment <span class=\"_ _1\"></span>considered: <span class=\"_ _5\"></span>Copper <span class=\"_ _5\"></span>price <span class=\"_ _1\"></span>volatility <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>fo<span class=\"_ _0\"></span>reign <span class=\"_ _5\"></span>exchange <span class=\"_ _1\"></span>fluctuations, given <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>dir<span class=\"_ _1\"></span>ect <span class=\"_ _e\"></span>impact on <span class=\"_ _e\"></span>revenue <span class=\"_ _e\"></span>and profi<span class=\"_ _0\"></span>tability; pr<span class=\"_ _0\"></span>oduction l<span class=\"_ _e\"></span>ev<span class=\"_ _1\"></span>els <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>cost <span class=\"_ _e\"></span>profile, <span class=\"_ _0\"></span>ensuring <span class=\"_ _0\"></span>the Group <span class=\"_ _6\"> </span>maintains <span class=\"_ _4\"> </span>operational <span class=\"_ _4\"> </span>efficiency <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>financial <span class=\"_ _4\"> </span>resilience; <span class=\"_ _6\"> </span>capital <span class=\"_ _6\"> </span>expenditure <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>ongoing development  pro<span class=\"ff9\">jects,  alig<span class=\"_ _0\"></span>ning  with  the  Group\u2019s  st<span class=\"_ _0\"></span>rategic  and  operational  n<span class=\"_ _0\"></span>eeds<span class=\"ff1\">; <span class=\"_ _7\"> </span>liquidity  and<span class=\"_ _0\"></span> </span></span>borrowing <span class=\"_ _6\"> </span>facilities, <span class=\"_ _4\"> </span>confirming <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _6\"> </span>ability <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>meet <span class=\"_ _f\"> </span>financial<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>bligations<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>as <span class=\"_ _6\"> </span>they <span class=\"_ _6\"> </span>fall <span class=\"_ _6\"> </span>due<span class=\"ff1 ls18\">; </span>energy c<span class=\"_ _0\"></span>ost stability, <span class=\"_ _e\"></span>supported by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>commissioning <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a solar <span class=\"_ _0\"></span>power plan<span class=\"_ _0\"></span>t and <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>ong<span class=\"_ _1\"></span>-term P<span class=\"_ _0\"></span>PA t<span class=\"_ _0\"></span>o mitigate <span class=\"_ _7\"> </span>electricity <span class=\"_ _a\"> </span>price <span class=\"_ _7\"> </span>volatility, <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>egulatory <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>geopolitical <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>isks, <span class=\"_ _7\"> </span>ensuring <span class=\"_ _7\"> </span>compliance <span class=\"_ _a\"> </span>with evolving <span class=\"_ _e\"></span>industry <span class=\"_ _e\"></span>regulations <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>addressing <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>global <span class=\"_ _e\"></span>market <span class=\"_ _e\"></span>disruptions<span class=\"_ _1\"></span>; <span class=\"_ _e\"></span>copper <span class=\"_ _e\"></span>head <span class=\"_ _e\"></span>grade variability, with sensitivity analyses c<span class=\"_ _0\"></span>onducted to evaluate the impact of potential fluctuati<span class=\"_ _0\"></span>ons in ore quality. Following  a  c<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>mprehensive  r<span class=\"_ _0\"></span>eview  of  f<span class=\"_ _0\"></span>orecasts,  financi<span class=\"_ _0\"></span>al  resources,  and<span class=\"_ _e\"></span>  stress<span class=\"_ _1\"></span>-tested  downside<span class=\"_ _0\"></span> scenarios, <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Directo<span class=\"_ _0\"></span>rs <span class=\"_ _c\"> </span>have <span class=\"_ _c\"> </span>concluded <span class=\"_ _c\"> </span>that <span class=\"_ _a\"> </span>there <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>no <span class=\"_ _c\"> </span>material <span class=\"_ _c\"> </span>uncertainti<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>that <span class=\"_ _12\"> </span>could reasonably <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>cast <span class=\"_ _5\"></span><span class=\"ff9\">s<span class=\"_ _1\"></span>ignificant <span class=\"_ _5\"></span>doubt <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>ability <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>continue <span class=\"_ _5\"></span>operating <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a </span>going <span class=\"_ _6\"> </span>concern. <span class=\"_ _6\"> </span>Accordingly, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>go<span class=\"_ _1\"></span>ing <span class=\"_ _6\"> </span>concern <span class=\"_ _4\"> </span>basis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>accounting <span class=\"_ _6\"> </span>remains <span class=\"_ _6\"> </span>appropriate <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the preparation of these con<span class=\"_ _0\"></span>solidated financial statements. The <span class=\"_ _c\"> </span>Dir<span class=\"_ _1\"></span>ectors <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>Management <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>continue <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>monitor <span class=\"_ _12\"> </span>external <span class=\"_ _c\"> </span>factors, <span class=\"_ _12\"> </span>including <span class=\"_ _c\"> </span>market conditions <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>regulatory <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opments, <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>ensure <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emains <span class=\"_ _5\"></span>well-positioned <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>navigate<span class=\"_ _0\"></span> potential challenges. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "The <span class=\"_ _5\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>Atalaya <span class=\"_ _1\"></span>Mining <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>pper, <span class=\"_ _1\"></span>S.A. <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>(together, the <span class=\"_ _3\"></span>\"Group\") <span class=\"_ _3\"></span>hav<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>prepared <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>accordance <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>Reporting <span class=\"_ _3\"></span>Standa<span class=\"_ _0\"></span>rds (\u201cIFRS\u201d) <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>adopted <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>European <span class=\"_ _7\"> </span>Union <span class=\"_ _7\"> </span>(EU). <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>compris<span class=\"_ _1\"></span><span class=\"ff1\">e <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>standards <span class=\"_ _7\"> </span>issued <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>the </span>International Acc<span class=\"_ _0\"></span>ounting S<span class=\"_ _0\"></span>tandards <span class=\"_ _0\"></span>Board (\u201cIASB\u201d), <span class=\"_ _e\"></span>as endorsed <span class=\"_ _0\"></span>by th<span class=\"_ _0\"></span>e EU <span class=\"_ _0\"></span>for applic<span class=\"_ _0\"></span>ation by <span class=\"_ _e\"></span>publicly listed companies.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "The <span class=\"_ _5\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>presented <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>Euros <span class=\"_ _5\"></span>(\u20ac),<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>all <span class=\"_ _5\"></span>amounts <span class=\"_ _1\"></span>rounded <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the nearest thousand (\u20ac\u2019000), u<span class=\"_ _0\"></span>nless otherwise stated.<span class=\"ff1\"> </span>(e) Functional currenc<span class=\"_ _0\"></span>y Functional <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>presentatio<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>currency <span class=\"_ _6\"> </span>items <span class=\"_ _6\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>statements <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the Group\u2019s <span class=\"_ _e\"></span>entities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured <span class=\"_ _e\"></span>using <span class=\"_ _e\"></span>the cu<span class=\"_ _0\"></span>rrency <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>primary <span class=\"_ _e\"></span>economic <span class=\"_ _0\"></span>environment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>the entity <span class=\"_ _5\"></span>operates <span class=\"_ _5\"></span>(\u2018the <span class=\"_ _5\"></span>functional <span class=\"_ _5\"></span>currency\u2019). <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>t<span class=\"ff1\">ements <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>presented <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Euro <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>is </span>the Company\u2019s function<span class=\"_ _0\"></span>al and presentation currency.<span class=\"ff1\"> </span>Determination <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>functional <span class=\"_ _4\"> </span>currency <span class=\"_ _4\"> </span>may <span class=\"_ _4\"> </span>involve <span class=\"_ _4\"> </span>certain <span class=\"_ _3\"> </span>judgements <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>determine <span class=\"_ _3\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>primary economic <span class=\"_ _3\"></span>environment <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _4\"> </span>parent <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>reconsiders <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>funct<span class=\"_ _1\"></span>ional <span class=\"_ _3\"></span>currency <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>its<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>entities <span class=\"_ _3\"></span>if there is a change in event<span class=\"_ _0\"></span>s and conditions which determ<span class=\"_ _0\"></span>ined the pr<span class=\"_ _1\"></span>imary economic<span class=\"_ _0\"></span> environment. Foreign <span class=\"_ _5\"></span>currency <span class=\"_ _1\"></span>transactions <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>ranslated <span class=\"_ _5\"></span>into <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>functional <span class=\"_ _1\"></span>currency <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _5\"></span>exchange rates <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>revailing <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>dates <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _5\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>valuation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-measured. <span class=\"_ _1\"></span>Foreign exchange gains <span class=\"_ _1\"></span>and losses resulting <span class=\"_ _1\"></span>from the <span class=\"_ _1\"></span>settlement of <span class=\"_ _1\"></span>such tr<span class=\"_ _1\"></span>ansactions are recognised in <span class=\"_ _1\"></span>the income statement. Monetary <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>liabilities <span class=\"_ _6\"> </span>denominated <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>foreign <span class=\"_ _6\"> </span>currencies <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>updated <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>year<span class=\"_ _1\"></span>-end <span class=\"_ _f\"> </span>spot exchange rates. Non-monetary <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical cost <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>foreign <span class=\"_ _1\"></span>currency <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using the exch<span class=\"_ _0\"></span>ange rates <span class=\"_ _e\"></span>at the <span class=\"_ _0\"></span>dates <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the<span class=\"_ _0\"></span> initial <span class=\"_ _0\"></span>transaction. <span class=\"_ _e\"></span>Non<span class=\"_ _1\"></span>-monetary <span class=\"_ _0\"></span>items me<span class=\"_ _0\"></span>asured at <span class=\"_ _e\"></span>fair value<span class=\"_ _0\"></span> in <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>foreign <span class=\"_ _5\"></span>currency <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>translated <span class=\"_ _5\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _5\"></span>was determined. Gains or losses of m<span class=\"_ _0\"></span>onetary and non-monetary items are rec<span class=\"_ _0\"></span>ognised in the income statement.  Balance <span class=\"_ _12\"> </span>sheet <span class=\"_ _12\"> </span>items <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>translated <span class=\"_ _12\"> </span>at <span class=\"_ _12\"> </span>period-end <span class=\"_ _12\"> </span>exchange <span class=\"_ _12\"> </span>rates. <span class=\"_ _12\"> </span>Exchange <span class=\"_ _c\"> </span>differences <span class=\"_ _12\"> </span>on translation of the net assets<span class=\"_ _0\"></span> of such entities whose functi<span class=\"_ _0\"></span>onal currency are not the<span class=\"_ _0\"></span> Euro are taken to equity and recorded in<span class=\"_ _0\"></span> a separate currency translation<span class=\"_ _0\"></span> reserve. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "(b) Going concern These  consolidated  fina<span class=\"_ _0\"></span>ncial  statements  ha<span class=\"_ _0\"></span>ve  been  prepared  on  a  g<span class=\"_ _0\"></span>oing  concern  basis,  which<span class=\"_ _0\"></span> assumes <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>continue <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>operate <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>meet <span class=\"_ _5\"></span>its<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>financial <span class=\"_ _5\"></span>obligations <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>normal course of business. The <span class=\"_ _3\"></span>Directors <span class=\"_ _5\"></span>have <span class=\"_ _3\"></span>assessed <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _3\"></span>financial <span class=\"_ _5\"></span>position, <span class=\"_ _3\"></span>operational <span class=\"_ _5\"></span>performance, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>external market <span class=\"_ _3\"></span>conditions <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>least <span class=\"_ _4\"> </span>12 <span class=\"_ _3\"></span>months <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>date <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>approval <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>thes<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>financial statements. <span class=\"_ _1\"></span>This <span class=\"_ _5\"></span>assessment <span class=\"_ _1\"></span>considered: <span class=\"_ _5\"></span>Copper <span class=\"_ _5\"></span>price <span class=\"_ _1\"></span>volatility <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>fo<span class=\"_ _0\"></span>reign <span class=\"_ _5\"></span>exchange <span class=\"_ _1\"></span>fluctuations, given <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>dir<span class=\"_ _1\"></span>ect <span class=\"_ _e\"></span>impact on <span class=\"_ _e\"></span>revenue <span class=\"_ _e\"></span>and profi<span class=\"_ _0\"></span>tability; pr<span class=\"_ _0\"></span>oduction l<span class=\"_ _e\"></span>ev<span class=\"_ _1\"></span>els <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>cost <span class=\"_ _e\"></span>profile, <span class=\"_ _0\"></span>ensuring <span class=\"_ _0\"></span>the Group <span class=\"_ _6\"> </span>maintains <span class=\"_ _4\"> </span>operational <span class=\"_ _4\"> </span>efficiency <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>financial <span class=\"_ _4\"> </span>resilience; <span class=\"_ _6\"> </span>capital <span class=\"_ _6\"> </span>expenditure <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>ongoing development  pro<span class=\"ff9\">jects,  alig<span class=\"_ _0\"></span>ning  with  the  Group\u2019s  st<span class=\"_ _0\"></span>rategic  and  operational  n<span class=\"_ _0\"></span>eeds<span class=\"ff1\">; <span class=\"_ _7\"> </span>liquidity  and<span class=\"_ _0\"></span> </span></span>borrowing <span class=\"_ _6\"> </span>facilities, <span class=\"_ _4\"> </span>confirming <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _6\"> </span>ability <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>meet <span class=\"_ _f\"> </span>financial<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>bligations<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>as <span class=\"_ _6\"> </span>they <span class=\"_ _6\"> </span>fall <span class=\"_ _6\"> </span>due<span class=\"ff1 ls18\">; </span>energy c<span class=\"_ _0\"></span>ost stability, <span class=\"_ _e\"></span>supported by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>commissioning <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a solar <span class=\"_ _0\"></span>power plan<span class=\"_ _0\"></span>t and <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>ong<span class=\"_ _1\"></span>-term P<span class=\"_ _0\"></span>PA t<span class=\"_ _0\"></span>o mitigate <span class=\"_ _7\"> </span>electricity <span class=\"_ _a\"> </span>price <span class=\"_ _7\"> </span>volatility, <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>egulatory <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>geopolitical <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>isks, <span class=\"_ _7\"> </span>ensuring <span class=\"_ _7\"> </span>compliance <span class=\"_ _a\"> </span>with evolving <span class=\"_ _e\"></span>industry <span class=\"_ _e\"></span>regulations <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>addressing <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>global <span class=\"_ _e\"></span>market <span class=\"_ _e\"></span>disruptions<span class=\"_ _1\"></span>; <span class=\"_ _e\"></span>copper <span class=\"_ _e\"></span>head <span class=\"_ _e\"></span>grade variability, with sensitivity analyses c<span class=\"_ _0\"></span>onducted to evaluate the impact of potential fluctuati<span class=\"_ _0\"></span>ons in ore quality. Following  a  c<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>mprehensive  r<span class=\"_ _0\"></span>eview  of  f<span class=\"_ _0\"></span>orecasts,  financi<span class=\"_ _0\"></span>al  resources,  and<span class=\"_ _e\"></span>  stress<span class=\"_ _1\"></span>-tested  downside<span class=\"_ _0\"></span> scenarios, <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Directo<span class=\"_ _0\"></span>rs <span class=\"_ _c\"> </span>have <span class=\"_ _c\"> </span>concluded <span class=\"_ _c\"> </span>that <span class=\"_ _a\"> </span>there <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>no <span class=\"_ _c\"> </span>material <span class=\"_ _c\"> </span>uncertainti<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>that <span class=\"_ _12\"> </span>could reasonably <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>cast <span class=\"_ _5\"></span><span class=\"ff9\">s<span class=\"_ _1\"></span>ignificant <span class=\"_ _5\"></span>doubt <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>ability <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>continue <span class=\"_ _5\"></span>operating <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a </span>going <span class=\"_ _6\"> </span>concern. <span class=\"_ _6\"> </span>Accordingly, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>go<span class=\"_ _1\"></span>ing <span class=\"_ _6\"> </span>concern <span class=\"_ _4\"> </span>basis <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>accounting <span class=\"_ _6\"> </span>remains <span class=\"_ _6\"> </span>appropriate <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the preparation of these con<span class=\"_ _0\"></span>solidated financial statements. The <span class=\"_ _c\"> </span>Dir<span class=\"_ _1\"></span>ectors <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>Management <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>continue <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>monitor <span class=\"_ _12\"> </span>external <span class=\"_ _c\"> </span>factors, <span class=\"_ _12\"> </span>including <span class=\"_ _c\"> </span>market conditions <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>regulatory <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opments, <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>ensure <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emains <span class=\"_ _5\"></span>well-positioned <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>navigate<span class=\"_ _0\"></span> potential challenges. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "2.2 Changes in accounting policy and disclosures<span class=\"ff2 fs0\">  </span>The Group has <span class=\"_ _e\"></span>ado<span class=\"_ _1\"></span>pted all <span class=\"_ _0\"></span>the new and <span class=\"_ _e\"></span>rev<span class=\"_ _1\"></span>ised IFRSs <span class=\"_ _0\"></span>and Internati<span class=\"_ _0\"></span>onal Accounting <span class=\"_ _0\"></span>Standards (IASs)<span class=\"_ _0\"></span> which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elevant <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>its <span class=\"_ _4\"> </span>operat<span class=\"_ _1\"></span>ions <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>are <span class=\"_ _f\"> </span>effective <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>accounting <span class=\"_ _f\"> </span>periods<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>commencing <span class=\"_ _6\"> </span>on <span class=\"_ _6\"> </span>1 January 2024. IFRS 16 (Amendment) <span class=\"ff9\">\u2013</span> Leas<span class=\"_ _0\"></span>e Liability in a Sale and Leas<span class=\"_ _0\"></span>eback The  amendment  to  IFRS  1<span class=\"_ _0\"></span>6  clarifies  how  a  company  should<span class=\"_ _0\"></span>  account  for  a  sale  and<span class=\"_ _0\"></span>  leaseback transaction  afte<span class=\"_ _0\"></span>r  the  transa<span class=\"_ _0\"></span>ction  date.  While<span class=\"_ _0\"></span>  IFRS  16<span class=\"_ _0\"></span>  already  incl<span class=\"_ _0\"></span>udes  requiremen<span class=\"_ _0\"></span>ts  on  how<span class=\"_ _0\"></span>  to recognise <span class=\"_ _0\"></span>a sale <span class=\"_ _e\"></span>and leaseba<span class=\"_ _0\"></span>ck at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction d<span class=\"_ _0\"></span>ate, i<span class=\"_ _0\"></span>t did <span class=\"_ _e\"></span>not previousl<span class=\"_ _0\"></span>y specify ho<span class=\"_ _0\"></span>w to <span class=\"_ _e\"></span>record the<span class=\"_ _0\"></span> transaction <span class=\"_ _a\"> </span>thereafter. <span class=\"_ _a\"> </span>The <span class=\"_ _c\"> </span>amendment <span class=\"_ _a\"> </span>provides <span class=\"_ _a\"> </span>additional <span class=\"_ _a\"> </span>guidance <span class=\"_ _a\"> </span>on <span class=\"_ _c\"> </span>how <span class=\"_ _a\"> </span>entities <span class=\"_ _a\"> </span>should measure <span class=\"_ _3\"> </span>lease <span class=\"_ _4\"> </span>liabilities <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>arise <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>sale <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>leaseback <span class=\"_ _3\"> </span>transaction. <span class=\"_ _4\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _3\"></span>amendment <span class=\"_ _4\"> </span>became effective from 1<span class=\"_ _1\"></span> January <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>After assessment, <span class=\"_ _1\"></span>management has concluded <span class=\"_ _1\"></span>that this <span class=\"_ _1\"></span>amendment has no material impact<span class=\"_ _0\"></span> on the Group\u2019s consolidated<span class=\"_ _0\"></span> financial statements.<span class=\"ff1\"> </span>IAS 1 <span class=\"_ _1\"></span>(Amendment) <span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>Classification of Liabilities as Current or <span class=\"_ _1\"></span>Non-Current <span class=\"_ _1\"></span>and IAS 1 <span class=\"_ _1\"></span>(Amendment) <span class=\"ff9\">\u2013</span> Non-Current Liabilities with <span class=\"_ _0\"></span>Covenants The ame<span class=\"_ _0\"></span>ndments <span class=\"_ _0\"></span>to IAS<span class=\"_ _0\"></span> 1 <span class=\"_ _e\"></span>clarify that <span class=\"_ _e\"></span>the classifica<span class=\"_ _0\"></span>tion of<span class=\"_ _0\"></span> li<span class=\"_ _0\"></span>abilities as<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>rrent or <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-current dep<span class=\"_ _0\"></span>ends on <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>rights <span class=\"_ _6\"> </span>that <span class=\"_ _f\"> </span>exist <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>reporting <span class=\"_ _6\"> </span>date, <span class=\"_ _6\"> </span>rather <span class=\"_ _f\"> </span>than <span class=\"_ _6\"> </span>management's <span class=\"_ _6\"> </span>expectations <span class=\"_ _6\"> </span>or  p<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>balance <span class=\"_ _3\"></span>sheet <span class=\"_ _5\"></span>events <span class=\"_ _3\"></span>(e.g., <span class=\"_ _5\"></span>waivers <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>covenant <span class=\"_ _3\"></span>breaches). <span class=\"_ _3\"></span>Additionally, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _3\"></span>improve disclosure <span class=\"_ _e\"></span>requirements <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>right <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>defer <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>settlement <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>liability <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>conditional <span class=\"_ _e\"></span>on m<span class=\"_ _0\"></span>eeting covenants <span class=\"_ _4\"> </span>within <span class=\"_ _4\"> </span>12 <span class=\"_ _6\"> </span>months <span class=\"_ _4\"> </span>after <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>reporting <span class=\"_ _6\"> </span>date. <span class=\"_ _4\"> </span>These <span class=\"_ _6\"> </span>amendments <span class=\"_ _4\"> </span>became <span class=\"_ _4\"> </span>effective <span class=\"_ _4\"> </span>on <span class=\"_ _6\"> </span>1 January <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>must <span class=\"_ _3\"> </span>be <span class=\"_ _3\"> </span>applied <span class=\"_ _4\"> </span>retrospectively <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"> </span>8 <span class=\"_ _3\"></span>(\"Accounting <span class=\"_ _3\"></span>Policies, <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in Accounting <span class=\"_ _c\"> </span>Estimates, <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>Errors\"). <span class=\"_ _c\"> </span>After <span class=\"_ _12\"> </span>assessment, <span class=\"_ _c\"> </span>management <span class=\"_ _c\"> </span>has <span class=\"_ _c\"> </span>concluded <span class=\"_ _c\"> </span>that <span class=\"_ _c\"> </span>this amendment has no material<span class=\"_ _0\"></span> impact on the Group\u2019s cons<span class=\"_ _0\"></span>olidated financial statements.<span class=\"ff1\"> </span>IAS 7 (Amendment) and IFR<span class=\"_ _0\"></span>S 7 (Amendment) <span class=\"ff9\">\u2013</span> Supplier Finance A<span class=\"_ _0\"></span>rrangements (\"Confirming\") The <span class=\"_ _3\"></span>IASB <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>amended <span class=\"_ _5\"></span>IAS <span class=\"_ _3\"></span>7 <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>7 <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>enhance <span class=\"_ _5\"></span>disclosure <span class=\"_ _5\"></span>requirements <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>supplier <span class=\"_ _3\"></span>finance<span class=\"_ _e\"></span> arrangements <span class=\"_ _5\"></span>(\"confirming\") <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>their <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>liabilities, <span class=\"_ _5\"></span>cash <span class=\"_ _3\"></span>flows, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>liq<span class=\"_ _0\"></span>uidity <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isk <span class=\"_ _5\"></span>exposure. These am<span class=\"_ _0\"></span>endments add<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ess <span class=\"_ _0\"></span>investor c<span class=\"_ _0\"></span>oncerns <span class=\"_ _0\"></span>regarding <span class=\"_ _0\"></span>the lack <span class=\"_ _0\"></span>of transp<span class=\"_ _0\"></span>arency in<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eporting <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f supplier <span class=\"_ _c\"> </span>finance <span class=\"_ _12\"> </span>arrangem<span class=\"_ _0\"></span>ents. <span class=\"_ _12\"> </span>This <span class=\"_ _c\"> </span>amendment <span class=\"_ _12\"> </span>be<span class=\"_ _0\"></span>came <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>on <span class=\"_ _12\"> </span>1 <span class=\"_ _c\"> </span>January <span class=\"_ _12\"> </span>2024. <span class=\"_ _12\"> </span>After assessment, <span class=\"_ _6\"> </span>management <span class=\"_ _6\"> </span>has<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>concluded <span class=\"_ _6\"> </span>that  thi<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>amendment <span class=\"_ _6\"> </span>has <span class=\"_ _f\"> </span>no <span class=\"_ _f\"> </span>material <span class=\"_ _6\"> </span>impact <span class=\"_ _6\"> </span>on  th<span class=\"_ _0\"></span>e Group\u2019s consolidated financi<span class=\"_ _0\"></span>al statements.<span class=\"ff1\"> </span>Standards issued but n<span class=\"_ _0\"></span>ot yet effective and not yet adopted by the <span class=\"_ _0\"></span>Group  The <span class=\"_ _0\"></span>following <span class=\"_ _e\"></span>amendment <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _e\"></span>issued b<span class=\"_ _0\"></span>ut <span class=\"ls11\">is</span> <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>yet <span class=\"_ _0\"></span>effective <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>the Group.<span class=\"_ _0\"></span> Whil<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>mandatory application begins on 1 Janu<span class=\"_ _0\"></span>ary 2025, early adoption is pe<span class=\"_ _0\"></span>rmitted. <span class=\"ff2\"> </span>IAS 21 (Amendment) <span class=\"ff9\">\u2013</span> Lack <span class=\"_ _0\"></span>of Exchangeability The <span class=\"_ _1\"></span>IASB <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>amended <span class=\"_ _1\"></span>IAS 21 <span class=\"_ _5\"></span>to introduce <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>requirements <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>help <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>determine <span class=\"_ _1\"></span>whether a currency <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>exchangeable<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _5\"></span>anothe<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>currency<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and, <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>not, <span class=\"_ _5\"></span>how <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>determine <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>appropriate <span class=\"_ _1\"></span>spot exchange <span class=\"_ _6\"> </span>rate <span class=\"_ _6\"> </span>to  use.<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>When <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>currency <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>no<span class=\"_ _1\"></span>t <span class=\"_ _6\"> </span>exchangeable, <span class=\"_ _6\"> </span>an <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ntity <span class=\"_ _6\"> </span>must <span class=\"_ _6\"> </span>estimate <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>spot exchange <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>aluation <span class=\"_ _5\"></span>date, <span class=\"_ _5\"></span>reflecting <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>orderly <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>transaction<span class=\"_ _0\"></span> between market participan<span class=\"_ _0\"></span>ts would occur under<span class=\"_ _0\"></span> prevailing economic condition<span class=\"_ _0\"></span>s. Upon <span class=\"_ _a\"> </span>initial <span class=\"_ _a\"> </span>application <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>this <span class=\"_ _7\"> </span>amendment, <span class=\"_ _a\"> </span>entities <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _a\"> </span>not <span class=\"_ _c\"> </span>required <span class=\"_ _7\"> </span>to <span class=\"_ _c\"> </span>restate <span class=\"_ _a\"> </span>comparati<span class=\"_ _0\"></span>ve information. Instead, <span class=\"_ _1\"></span>affected <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>must <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated s<span class=\"_ _1\"></span>pot exchange <span class=\"_ _1\"></span>rate at the initial application da<span class=\"_ _0\"></span>te, with the resulting adjustme<span class=\"_ _0\"></span>nt recognised in reserves. This amendment become<span class=\"_ _0\"></span>s effective on 1 January 2025,<span class=\"_ _0\"></span> with early adoption permitted. Following our<span class=\"_ _0\"></span> assessment, <span class=\"_ _4\"> </span>we <span class=\"_ _3\"> </span>have <span class=\"_ _4\"> </span>determined <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>this <span class=\"_ _4\"> </span>amendment <span class=\"_ _3\"> </span>does <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>material <span class=\"_ _3\"></span>impact <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>the Group\u2019s consolidated financi<span class=\"_ _0\"></span>al statements.<span class=\"ff1\"> </span>Standards, <span class=\"_ _3\"></span>Interpretations, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Amendments <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>Existing <span class=\"_ _3\"></span>Standards <span class=\"_ _3\"></span>Not <span class=\"_ _3\"></span>Yet <span class=\"_ _4\"> </span>Endorsed <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>the European Union or N<span class=\"_ _0\"></span>ot Available for Early Adoption As <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>date <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>preparation <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>these <span class=\"_ _4\"> </span>consolidated <span class=\"_ _4\"> </span>financial <span class=\"_ _4\"> </span>statements, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>IASB <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>IFRS Interpretations <span class=\"_ _5\"></span>Committee <span class=\"_ _1\"></span>have <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>following <span class=\"_ _5\"></span>standards, <span class=\"_ _5\"></span>amendm<span class=\"_ _0\"></span>ents, <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>interpretations<span class=\"_ _e\"></span> that are still pending endo<span class=\"_ _0\"></span>rsement by the European Union. Since <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>standards <span class=\"_ _e\"></span>cannot <span class=\"_ _e\"></span>yet <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>adopted, <span class=\"_ _e\"></span>we <span class=\"_ _e\"></span>have <span class=\"_ _0\"></span>assessed <span class=\"_ _31\"></span>the<span class=\"_ _1\"></span>ir <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group\u2019s consolidated financial state<span class=\"_ _0\"></span>ments once they become ap<span class=\"_ _0\"></span>plicable. IFRS 10 <span class=\"_ _0\"></span>(Amendment) and<span class=\"_ _e\"></span> IAS 28 <span class=\"_ _0\"></span>(Amendment) <span class=\"_ _0\"></span><span class=\"ff9\">\u2013<span class=\"ff1\"> Sale <span class=\"_ _e\"></span>or Contribution <span class=\"_ _0\"></span>of Assets<span class=\"_ _0\"></span> Between <span class=\"_ _0\"></span>an Investo<span class=\"_ _e\"></span>r </span></span>and Its Associate or Joint <span class=\"_ _0\"></span>Venture These <span class=\"_ _1\"></span>amendments <span class=\"_ _1\"></span>clarify <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>accounting <span class=\"_ _1\"></span>treatment <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>sales and <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntributions of <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>between<span class=\"_ _0\"></span> an <span class=\"_ _4\"> </span>investor <span class=\"_ _4\"> </span>and <span class=\"_ _3\"> </span>its <span class=\"_ _4\"> </span>associates <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>ventures, <span class=\"_ _4\"> </span>depending <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>whether <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>non<span class=\"_ _1\"></span>-monetary <span class=\"_ _3\"> </span>as<span class=\"_ _1\"></span>sets<span class=\"_ _0\"></span> transferred constitute a <span class=\"ff9\">\u201cbu<span class=\"_ _0\"></span>siness\u201d<span class=\"ff1\"> under IFRS 3. If the a<span class=\"_ _0\"></span>ssets qualify as a bu<span class=\"_ _0\"></span>siness, the investor must<span class=\"_ _0\"></span> </span></span>recognise the full <span class=\"_ _0\"></span>gain or loss <span class=\"_ _0\"></span>on the transaction. <span class=\"_ _0\"></span>Otherwise, the investor r<span class=\"_ _0\"></span>ecognises only the po<span class=\"_ _0\"></span>rtion of the gain or loss att<span class=\"_ _0\"></span>ributable to other investors. Originally, <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>ese <span class=\"_ _5\"></span>amendments <span class=\"_ _1\"></span>were <span class=\"_ _5\"></span>set <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>applied<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>prospectively <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>January <span class=\"_ _5\"></span>2016, <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ut <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>late 2015, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>IASB <span class=\"_ _0\"></span>postponed <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>effective <span class=\"_ _e\"></span>date <span class=\"_ _0\"></span>indefinitely, <span class=\"_ _31\"></span>pending <span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>broader <span class=\"_ _e\"></span>review <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>accounting treatment for associates and joint ventures. As <span class=\"_ _1\"></span>these amendments remain indefinitely deferred and pending <span class=\"_ _e\"></span>EU <span class=\"_ _e\"></span>endorsement, <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _0\"></span>adopted <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>following <span class=\"_ _e\"></span>accounting<span class=\"_ _e\"></span> policy in accordance with IA<span class=\"_ _0\"></span>S 8: Since <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>does<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>engage <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>business <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mbinations, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>sale <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>contribution <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>a joint venture<span class=\"_ _0\"></span> is accounted<span class=\"_ _0\"></span> for by <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognising <span class=\"_ _0\"></span>only the po<span class=\"_ _0\"></span>rtion of <span class=\"_ _0\"></span>the gain <span class=\"_ _0\"></span>or loss att<span class=\"_ _0\"></span>ributable to <span class=\"_ _0\"></span>other investors in the joint ventu<span class=\"_ _0\"></span>re. IFRS 18 <span class=\"ff9\">\u2013</span> Presentation and <span class=\"_ _0\"></span>Disclosures in Financial St<span class=\"_ _0\"></span>atements IFRS <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>newly <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>standard <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>replaces <span class=\"_ _5\"></span>IAS <span class=\"_ _5\"></span>1 <span class=\"_ _3\"></span>(P<span class=\"_ _0\"></span>resentation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Financial <span class=\"_ _5\"></span>Statements) <span class=\"_ _3\"></span>whil<span class=\"_ _0\"></span>e retaining many of its co<span class=\"_ _0\"></span>re principles. However, it in<span class=\"_ _0\"></span>troduces key changes, including: A <span class=\"_ _2a\"> </span>structured <span class=\"_ _12\"> </span>format <span class=\"_ _2a\"> </span>for <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>income <span class=\"_ _12\"> </span>statement, <span class=\"_ _2a\"> </span>requiring <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>pecific <span class=\"_ _12\"> </span>totals <span class=\"_ _2a\"> </span>and <span class=\"_ _12\"> </span>subtotals <span class=\"_ _2a\"> </span>and categorising items<span class=\"_ _0\"></span> into fiv<span class=\"_ _0\"></span>e sections: operating,<span class=\"_ _0\"></span> investing, fin<span class=\"_ _0\"></span>ancing, income <span class=\"_ _0\"></span>taxes, an<span class=\"_ _0\"></span>d discontinued<span class=\"_ _0\"></span> operations. Disclosure <span class=\"_ _0\"></span>requirements <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>performance m<span class=\"_ _0\"></span>easures repo<span class=\"_ _0\"></span>rted in <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>(management-<span class=\"_ _3c\"> </span>defined performance meas<span class=\"_ _0\"></span>ures<span class=\"ls32\">).</span> Enhanced <span class=\"_ _1c\"> </span>aggregation <span class=\"_ _d\"> </span>and <span class=\"_ _1c\"> </span>disaggregation <span class=\"_ _1c\"> </span>principles <span class=\"_ _d\"> </span>applicable <span class=\"_ _1c\"> </span>to <span class=\"_ _1c\"> </span>both <span class=\"_ _13\"> </span>primary <span class=\"_ _d\"> </span>financial statements and notes. Although <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>does <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>affect <span class=\"_ _5\"></span>recognition <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>measurement <span class=\"_ _5\"></span>principles<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>may <span class=\"_ _5\"></span>alter <span class=\"_ _5\"></span>how <span class=\"_ _5\"></span>entities present their operating res<span class=\"_ _0\"></span>ult. This <span class=\"_ _3\"></span>standard <span class=\"_ _3\"></span>becomes <span class=\"_ _5\"></span>effective <span class=\"_ _3\"></span>from <span class=\"_ _3\"> </span>1 <span class=\"_ _3\"></span>January <span class=\"_ _3\"></span>2027, <span class=\"_ _3\"></span>including <span class=\"_ _3\"></span>interim <span class=\"_ _5\"></span>financial <span class=\"_ _3\"></span>statements, <span class=\"_ _3\"></span>and requires <span class=\"_ _e\"></span>retrospective <span class=\"_ _e\"></span>application. <span class=\"_ _e\"></span>Early <span class=\"_ _0\"></span>adoption <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>permitted, <span class=\"_ _e\"></span>but <span class=\"_ _e\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>still <span class=\"_ _0\"></span>pending <span class=\"_ _e\"></span>EU <span class=\"_ _e\"></span>endorsement. Following <span class=\"_ _e\"></span>our <span class=\"_ _e\"></span>preliminary <span class=\"_ _e\"></span>assessment, <span class=\"_ _e\"></span>IFRS <span class=\"_ _31\"></span>18 i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>expected <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>presentation <span class=\"_ _31\"></span>and di<span class=\"_ _0\"></span>sclosures in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _3\"> </span>consolidated <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>sta<span class=\"_ _1\"></span>tements <span class=\"_ _3\"> </span>but <span class=\"_ _4\"> </span>will <span class=\"_ _3\"></span>not <span class=\"_ _4\"> </span>affect<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span><span class=\"ff1\">recognition <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>measurement </span>principles. IFRS 19 <span class=\"ff9\">\u2013</span> Subsidiaries Witho<span class=\"_ _0\"></span>ut Public Accountability: Di<span class=\"_ _0\"></span>sclosures IFRS <span class=\"_ _6\"> </span>19 <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>new <span class=\"_ _4\"> </span>sta<span class=\"_ _1\"></span>ndard <span class=\"_ _4\"> </span>designed <span class=\"_ _f\"> </span>for <span class=\"_ _6\"> </span>subsidiaries <span class=\"_ _4\"> </span>without <span class=\"_ _6\"> </span>public <span class=\"_ _6\"> </span>accountability <span class=\"_ _6\"> </span>whose <span class=\"_ _6\"> </span>parent company <span class=\"_ _e\"></span>applies <span class=\"_ _0\"></span>full <span class=\"_ _e\"></span>IFRS <span class=\"_ _e\"></span>in i<span class=\"_ _0\"></span>ts <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsolidated <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>statements. <span class=\"_ _e\"></span>It all<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws <span class=\"_ _e\"></span>such <span class=\"_ _0\"></span>subsidiaries <span class=\"_ _31\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>follow IFRS recognition and me<span class=\"_ _0\"></span>asurement principles while appl<span class=\"_ _0\"></span>ying reduced disclosure requirements. This <span class=\"_ _a\"> </span>voluntary <span class=\"_ _a\"> </span>standard <span class=\"_ _a\"> </span>applies <span class=\"_ _a\"> </span>to <span class=\"_ _c\"> </span>subsidiaries<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>reparing <span class=\"_ _c\"> </span>consolidat<span class=\"_ _0\"></span>ed, <span class=\"_ _a\"> </span>separate, <span class=\"_ _a\"> </span>or <span class=\"_ _c\"> </span>individua<span class=\"_ _0\"></span>l financial statements, provid<span class=\"_ _0\"></span>ed that local regulations perm<span class=\"_ _0\"></span>it its use<span class=\"_ _1\"></span>. IFRS <span class=\"_ _1\"></span>19 <span class=\"_ _1\"></span>becomes <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>1 January <span class=\"_ _1\"></span>2027, <span class=\"_ _5\"></span>with<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>early <span class=\"_ _1\"></span>adoption <span class=\"_ _1\"></span>permitted, <span class=\"_ _1\"></span>but <span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>still pending EU endorsement. This  standa<span class=\"_ _0\"></span>rd  is <span class=\"_ _f\"> </span>not <span class=\"_ _f\"> </span>expected <span class=\"_ _f\"> </span>to  have<span class=\"_ _0\"></span>  a  m<span class=\"_ _0\"></span>aterial  im<span class=\"_ _0\"></span>pact <span class=\"_ _f\"> </span>on  the <span class=\"_ _6\"> </span>Group\u2019s  cons<span class=\"_ _0\"></span>olidated  financia<span class=\"_ _0\"></span>l statements, <span class=\"_ _b\"> </span>as <span class=\"_ _b\"> </span>its <span class=\"_ _b\"> </span>applicability<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>depends <span class=\"_ _b\"> </span>on <span class=\"_ _d\"> </span>the <span class=\"_ _2a\"> </span>status <span class=\"_ _b\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2a\"> </span>subsidiaries <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>local <span class=\"_ _b\"> </span>regulatory<span class=\"_ _0\"></span> requirements. IFRS  9 <span class=\"_ _7\"> </span>(Amendment)<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>and  IFRS  7  (Amendment)  <span class=\"ff9\">\u2013</span> <span class=\"_ _7\"> </span>Classification  and  Measuremen<span class=\"_ _0\"></span>t  of <span class=\"_ _7\"> </span>Financial Instruments These <span class=\"_ _a\"> </span>amendments <span class=\"_ _7\"> </span>clarify <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>refine <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>classification <span class=\"_ _7\"> </span>and <span class=\"_ _a\"> </span>derecognition <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>certain <span class=\"_ _a\"> </span>financial instruments, including: Clarification <span class=\"_ _0\"></span>of th<span class=\"_ _0\"></span>e recogniti<span class=\"_ _0\"></span>on and <span class=\"_ _e\"></span>derecognition date <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>specific <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>ties, with<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>new <span class=\"_ _3\"></span>exception <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>certain <span class=\"_ _3\"></span>liabilities <span class=\"_ _3\"></span>settled <span class=\"_ _3\"></span>through <span class=\"_ _3\"></span>electronic <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>transfer <span class=\"_ _3\"></span>systems. <span class=\"_ _3\"></span>Additional guidance on assessing whet<span class=\"_ _0\"></span>her a financial asset meets the solely payments of princi<span class=\"_ _0\"></span>pal and interest<span class=\"_ _0\"></span> (SPPI) <span class=\"_ _1\"></span>criter<span class=\"_ _1\"></span>ion. <span class=\"_ _1\"></span>New <span class=\"_ _5\"></span>disclosure <span class=\"_ _1\"></span>requirements <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>financial <span class=\"_ _5\"></span>instruments <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntractual <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>that<span class=\"_ _0\"></span> can alter <span class=\"_ _0\"></span>cash flows,<span class=\"_ _0\"></span> including <span class=\"_ _0\"></span>ESG-linked financial<span class=\"_ _0\"></span> instruments. Upd<span class=\"_ _0\"></span>ates to <span class=\"_ _0\"></span>disclosure <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>equirements<span class=\"_ _0\"></span> fo<span class=\"ls80\">r <span class=\"ls0\">equity instruments meas<span class=\"_ _0\"></span>ured at fair value through ot<span class=\"_ _0\"></span>her comprehensive income (FVOCI). </span></span>While the amendments<span class=\"_ _0\"></span> related to the SPPI criteri<span class=\"_ _0\"></span>on mainly affect financial instit<span class=\"_ _0\"></span>utions, the changes regarding recognition, ESG-linked ins<span class=\"_ _0\"></span>truments, and discl<span class=\"_ _0\"></span>osures are relevant to all entities. These  amendments  become  effective  from  1  January  2026,  with  early  adoption  permitted  but<span class=\"_ _0\"></span> pending EU endo<span class=\"_ _0\"></span>rsement. The amendm<span class=\"_ _0\"></span>ents may intr<span class=\"_ _0\"></span>oduce additional dis<span class=\"_ _0\"></span>closure req<span class=\"_ _0\"></span>uirements, but they are <span class=\"_ _1\"></span>not expected <span class=\"_ _1\"></span>to have <span class=\"_ _1\"></span>a significant <span class=\"_ _1\"></span>impact on the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span><span class=\"ff1\">recognition and <span class=\"_ _1\"></span>measurement of </span>financial instruments. IFRS Annual Improvements <span class=\"ff9\">\u2013</span> Volume<span class=\"_ _0\"></span> 11 The <span class=\"_ _7\"> </span><span class=\"ff9\">IASB\u2019s <span class=\"_ _7\"> </span>Annual  Improvements</span> <span class=\"_ _7\"> </span>process <span class=\"_ _7\"> </span>addresse<span class=\"_ _0\"></span>s <span class=\"_ _7\"> </span>minor <span class=\"_ _7\"> </span>amendments  to <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>to  eliminate inconsistencies and impr<span class=\"_ _0\"></span>ove clarity. The 11th volume includes changes to <span class=\"_ _0\"></span>the following standards: IFRS 1 <span class=\"ff9\">\u2013</span> First-time Adopti<span class=\"_ _0\"></span>on of IFRS IFRS 7 <span class=\"ff9\">\u2013</span> Financial Instrumen<span class=\"_ _0\"></span>ts: Disclosures IFRS 9 <span class=\"ff9\">\u2013</span> Financial Instrumen<span class=\"_ _0\"></span>ts IFRS 10 <span class=\"ff9\">\u2013</span> Consolidated Finan<span class=\"_ _0\"></span>cial Statements IAS 7 <span class=\"ff9\">\u2013</span> Statement of Cash<span class=\"_ _0\"></span> Flows These amendments b<span class=\"_ _e\"></span>eco<span class=\"_ _1\"></span>me effective <span class=\"_ _0\"></span>from 1 January 2<span class=\"_ _0\"></span>026, pending EU <span class=\"_ _0\"></span>endorsement. <span class=\"_ _0\"></span>The impact of<span class=\"_ _0\"></span> these impr<span class=\"_ _0\"></span>ovements is expe<span class=\"_ _0\"></span>cted to b<span class=\"_ _0\"></span>e limited, as<span class=\"_ _0\"></span> they pr<span class=\"_ _0\"></span>imarily clarify <span class=\"_ _0\"></span>existing guidance <span class=\"_ _0\"></span>rather tha<span class=\"_ _0\"></span>n introduce substantial chan<span class=\"_ _0\"></span>ges. IFRS <span class=\"_ _6\"> </span>9 <span class=\"_ _6\"> </span>(Amendment) <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>IFRS <span class=\"_ _6\"> </span>7 <span class=\"_ _f\"> </span>(Amendment) <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _6\"> </span>Electricity <span class=\"_ _6\"> </span>Su<span class=\"_ _1\"></span>pply <span class=\"_ _6\"> </span>Contracts <span class=\"_ _4\"> </span>Linked <span class=\"_ _6\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>N<span class=\"_ _1\"></span>atural Variability These <span class=\"_ _3\"></span>amendmen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>add<span class=\"_ _0\"></span>ress <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>accounting <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>electricity <span class=\"_ _3\"></span>suppl<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>contracts <span class=\"_ _5\"></span>dependent <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>natural conditions <span class=\"_ _5\"></span>(e.g., <span class=\"_ _5\"></span>wind <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>solar <span class=\"_ _5\"></span>energy), <span class=\"_ _5\"></span>helping <span class=\"_ _5\"></span>entitie<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>reflect <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>contracts <span class=\"_ _5\"></span>more <span class=\"_ _5\"></span>accurately <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span> their financial statements.<span class=\"_ _0\"></span> The key changes include: Clarification of the \"own<span class=\"_ _0\"></span> use\" exemption for electricity contracts. Allowing hedge accountin<span class=\"_ _0\"></span>g for certain contracts when used a<span class=\"_ _0\"></span>s hedging instruments. New <span class=\"_ _7\"> </span>disclosure  requirements <span class=\"_ _7\"> </span>to  improve <span class=\"_ _7\"> </span>transparency  regarding  the <span class=\"_ _7\"> </span>financial <span class=\"_ _7\"> </span>impact  of <span class=\"_ _7\"> </span>such contracts. These <span class=\"_ _2a\"> </span>amendments <span class=\"_ _12\"> </span>become <span class=\"_ _2a\"> </span>effective <span class=\"_ _12\"> </span>from <span class=\"_ _2a\"> </span>1 <span class=\"_ _2a\"> </span>January <span class=\"_ _2a\"> </span>2026, <span class=\"_ _2a\"> </span>pending <span class=\"_ _12\"> </span>EU <span class=\"_ _2a\"> </span>endorsement. <span class=\"_ _2a\"> </span>The amendments <span class=\"_ _4\"> </span>may <span class=\"_ _6\"> </span>require <span class=\"_ _4\"> </span>additional <span class=\"_ _f\"> </span>disclosures, <span class=\"_ _4\"> </span>particularly <span class=\"_ _4\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>enters <span class=\"_ _4\"> </span>into  r<span class=\"_ _0\"></span>enewable energy <span class=\"_ _12\"> </span>contracts, <span class=\"_ _12\"> </span>but <span class=\"_ _12\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>not <span class=\"_ _12\"> </span>expected <span class=\"_ _12\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>have <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>material <span class=\"_ _12\"> </span>impact <span class=\"_ _12\"> </span>on <span class=\"_ _2a\"> </span>recognition <span class=\"_ _12\"> </span>or measurement principles.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "2.2 Changes in accounting policy and disclosures<span class=\"ff2 fs0\">  </span>The Group has <span class=\"_ _e\"></span>ado<span class=\"_ _1\"></span>pted all <span class=\"_ _0\"></span>the new and <span class=\"_ _e\"></span>rev<span class=\"_ _1\"></span>ised IFRSs <span class=\"_ _0\"></span>and Internati<span class=\"_ _0\"></span>onal Accounting <span class=\"_ _0\"></span>Standards (IASs)<span class=\"_ _0\"></span> which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elevant <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>its <span class=\"_ _4\"> </span>operat<span class=\"_ _1\"></span>ions <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>are <span class=\"_ _f\"> </span>effective <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>accounting <span class=\"_ _f\"> </span>periods<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>commencing <span class=\"_ _6\"> </span>on <span class=\"_ _6\"> </span>1 January 2024. IFRS 16 (Amendment) <span class=\"ff9\">\u2013</span> Leas<span class=\"_ _0\"></span>e Liability in a Sale and Leas<span class=\"_ _0\"></span>eback The  amendment  to  IFRS  1<span class=\"_ _0\"></span>6  clarifies  how  a  company  should<span class=\"_ _0\"></span>  account  for  a  sale  and<span class=\"_ _0\"></span>  leaseback transaction  afte<span class=\"_ _0\"></span>r  the  transa<span class=\"_ _0\"></span>ction  date.  While<span class=\"_ _0\"></span>  IFRS  16<span class=\"_ _0\"></span>  already  incl<span class=\"_ _0\"></span>udes  requiremen<span class=\"_ _0\"></span>ts  on  how<span class=\"_ _0\"></span>  to recognise <span class=\"_ _0\"></span>a sale <span class=\"_ _e\"></span>and leaseba<span class=\"_ _0\"></span>ck at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction d<span class=\"_ _0\"></span>ate, i<span class=\"_ _0\"></span>t did <span class=\"_ _e\"></span>not previousl<span class=\"_ _0\"></span>y specify ho<span class=\"_ _0\"></span>w to <span class=\"_ _e\"></span>record the<span class=\"_ _0\"></span> transaction <span class=\"_ _a\"> </span>thereafter. <span class=\"_ _a\"> </span>The <span class=\"_ _c\"> </span>amendment <span class=\"_ _a\"> </span>provides <span class=\"_ _a\"> </span>additional <span class=\"_ _a\"> </span>guidance <span class=\"_ _a\"> </span>on <span class=\"_ _c\"> </span>how <span class=\"_ _a\"> </span>entities <span class=\"_ _a\"> </span>should measure <span class=\"_ _3\"> </span>lease <span class=\"_ _4\"> </span>liabilities <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>arise <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>sale <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>leaseback <span class=\"_ _3\"> </span>transaction. <span class=\"_ _4\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _3\"></span>amendment <span class=\"_ _4\"> </span>became effective from 1<span class=\"_ _1\"></span> January <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>After assessment, <span class=\"_ _1\"></span>management has concluded <span class=\"_ _1\"></span>that this <span class=\"_ _1\"></span>amendment has no material impact<span class=\"_ _0\"></span> on the Group\u2019s consolidated<span class=\"_ _0\"></span> financial statements.<span class=\"ff1\"> </span>IAS 1 <span class=\"_ _1\"></span>(Amendment) <span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>Classification of Liabilities as Current or <span class=\"_ _1\"></span>Non-Current <span class=\"_ _1\"></span>and IAS 1 <span class=\"_ _1\"></span>(Amendment) <span class=\"ff9\">\u2013</span> Non-Current Liabilities with <span class=\"_ _0\"></span>Covenants The ame<span class=\"_ _0\"></span>ndments <span class=\"_ _0\"></span>to IAS<span class=\"_ _0\"></span> 1 <span class=\"_ _e\"></span>clarify that <span class=\"_ _e\"></span>the classifica<span class=\"_ _0\"></span>tion of<span class=\"_ _0\"></span> li<span class=\"_ _0\"></span>abilities as<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>rrent or <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-current dep<span class=\"_ _0\"></span>ends on <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>rights <span class=\"_ _6\"> </span>that <span class=\"_ _f\"> </span>exist <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>reporting <span class=\"_ _6\"> </span>date, <span class=\"_ _6\"> </span>rather <span class=\"_ _f\"> </span>than <span class=\"_ _6\"> </span>management's <span class=\"_ _6\"> </span>expectations <span class=\"_ _6\"> </span>or  p<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>balance <span class=\"_ _3\"></span>sheet <span class=\"_ _5\"></span>events <span class=\"_ _3\"></span>(e.g., <span class=\"_ _5\"></span>waivers <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>covenant <span class=\"_ _3\"></span>breaches). <span class=\"_ _3\"></span>Additionally, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _3\"></span>improve disclosure <span class=\"_ _e\"></span>requirements <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>right <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>defer <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>settlement <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>liability <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>conditional <span class=\"_ _e\"></span>on m<span class=\"_ _0\"></span>eeting covenants <span class=\"_ _4\"> </span>within <span class=\"_ _4\"> </span>12 <span class=\"_ _6\"> </span>months <span class=\"_ _4\"> </span>after <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>reporting <span class=\"_ _6\"> </span>date. <span class=\"_ _4\"> </span>These <span class=\"_ _6\"> </span>amendments <span class=\"_ _4\"> </span>became <span class=\"_ _4\"> </span>effective <span class=\"_ _4\"> </span>on <span class=\"_ _6\"> </span>1 January <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>must <span class=\"_ _3\"> </span>be <span class=\"_ _3\"> </span>applied <span class=\"_ _4\"> </span>retrospectively <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>IAS <span class=\"_ _4\"> </span>8 <span class=\"_ _3\"></span>(\"Accounting <span class=\"_ _3\"></span>Policies, <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in Accounting <span class=\"_ _c\"> </span>Estimates, <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>Errors\"). <span class=\"_ _c\"> </span>After <span class=\"_ _12\"> </span>assessment, <span class=\"_ _c\"> </span>management <span class=\"_ _c\"> </span>has <span class=\"_ _c\"> </span>concluded <span class=\"_ _c\"> </span>that <span class=\"_ _c\"> </span>this amendment has no material<span class=\"_ _0\"></span> impact on the Group\u2019s cons<span class=\"_ _0\"></span>olidated financial statements.<span class=\"ff1\"> </span>IAS 7 (Amendment) and IFR<span class=\"_ _0\"></span>S 7 (Amendment) <span class=\"ff9\">\u2013</span> Supplier Finance A<span class=\"_ _0\"></span>rrangements (\"Confirming\") The <span class=\"_ _3\"></span>IASB <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>amended <span class=\"_ _5\"></span>IAS <span class=\"_ _3\"></span>7 <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>7 <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>enhance <span class=\"_ _5\"></span>disclosure <span class=\"_ _5\"></span>requirements <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>supplier <span class=\"_ _3\"></span>finance<span class=\"_ _e\"></span> arrangements <span class=\"_ _5\"></span>(\"confirming\") <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>their <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>liabilities, <span class=\"_ _5\"></span>cash <span class=\"_ _3\"></span>flows, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>liq<span class=\"_ _0\"></span>uidity <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isk <span class=\"_ _5\"></span>exposure. These am<span class=\"_ _0\"></span>endments add<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ess <span class=\"_ _0\"></span>investor c<span class=\"_ _0\"></span>oncerns <span class=\"_ _0\"></span>regarding <span class=\"_ _0\"></span>the lack <span class=\"_ _0\"></span>of transp<span class=\"_ _0\"></span>arency in<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eporting <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f supplier <span class=\"_ _c\"> </span>finance <span class=\"_ _12\"> </span>arrangem<span class=\"_ _0\"></span>ents. <span class=\"_ _12\"> </span>This <span class=\"_ _c\"> </span>amendment <span class=\"_ _12\"> </span>be<span class=\"_ _0\"></span>came <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>on <span class=\"_ _12\"> </span>1 <span class=\"_ _c\"> </span>January <span class=\"_ _12\"> </span>2024. <span class=\"_ _12\"> </span>After assessment, <span class=\"_ _6\"> </span>management <span class=\"_ _6\"> </span>has<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>concluded <span class=\"_ _6\"> </span>that  thi<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>amendment <span class=\"_ _6\"> </span>has <span class=\"_ _f\"> </span>no <span class=\"_ _f\"> </span>material <span class=\"_ _6\"> </span>impact <span class=\"_ _6\"> </span>on  th<span class=\"_ _0\"></span>e Group\u2019s consolidated financi<span class=\"_ _0\"></span>al statements.<span class=\"ff1\"> </span>Standards issued but n<span class=\"_ _0\"></span>ot yet effective and not yet adopted by the <span class=\"_ _0\"></span>Group  The <span class=\"_ _0\"></span>following <span class=\"_ _e\"></span>amendment <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _e\"></span>issued b<span class=\"_ _0\"></span>ut <span class=\"ls11\">is</span> <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>yet <span class=\"_ _0\"></span>effective <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>the Group.<span class=\"_ _0\"></span> Whil<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>mandatory application begins on 1 Janu<span class=\"_ _0\"></span>ary 2025, early adoption is pe<span class=\"_ _0\"></span>rmitted. <span class=\"ff2\"> </span>IAS 21 (Amendment) <span class=\"ff9\">\u2013</span> Lack <span class=\"_ _0\"></span>of Exchangeability The <span class=\"_ _1\"></span>IASB <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>amended <span class=\"_ _1\"></span>IAS 21 <span class=\"_ _5\"></span>to introduce <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>requirements <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>help <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>determine <span class=\"_ _1\"></span>whether a currency <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>exchangeable<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _5\"></span>anothe<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>currency<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and, <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>not, <span class=\"_ _5\"></span>how <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>determine <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>appropriate <span class=\"_ _1\"></span>spot exchange <span class=\"_ _6\"> </span>rate <span class=\"_ _6\"> </span>to  use.<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>When <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>currency <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>no<span class=\"_ _1\"></span>t <span class=\"_ _6\"> </span>exchangeable, <span class=\"_ _6\"> </span>an <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>ntity <span class=\"_ _6\"> </span>must <span class=\"_ _6\"> </span>estimate <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>spot exchange <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>aluation <span class=\"_ _5\"></span>date, <span class=\"_ _5\"></span>reflecting <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>orderly <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>transaction<span class=\"_ _0\"></span> between market participan<span class=\"_ _0\"></span>ts would occur under<span class=\"_ _0\"></span> prevailing economic condition<span class=\"_ _0\"></span>s. Upon <span class=\"_ _a\"> </span>initial <span class=\"_ _a\"> </span>application <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>this <span class=\"_ _7\"> </span>amendment, <span class=\"_ _a\"> </span>entities <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _a\"> </span>not <span class=\"_ _c\"> </span>required <span class=\"_ _7\"> </span>to <span class=\"_ _c\"> </span>restate <span class=\"_ _a\"> </span>comparati<span class=\"_ _0\"></span>ve information. Instead, <span class=\"_ _1\"></span>affected <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>must <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated s<span class=\"_ _1\"></span>pot exchange <span class=\"_ _1\"></span>rate at the initial application da<span class=\"_ _0\"></span>te, with the resulting adjustme<span class=\"_ _0\"></span>nt recognised in reserves. This amendment become<span class=\"_ _0\"></span>s effective on 1 January 2025,<span class=\"_ _0\"></span> with early adoption permitted. Following our<span class=\"_ _0\"></span> assessment, <span class=\"_ _4\"> </span>we <span class=\"_ _3\"> </span>have <span class=\"_ _4\"> </span>determined <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>this <span class=\"_ _4\"> </span>amendment <span class=\"_ _3\"> </span>does <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>material <span class=\"_ _3\"></span>impact <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>the Group\u2019s consolidated financi<span class=\"_ _0\"></span>al statements.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Standards, <span class=\"_ _3\"></span>Interpretations, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Amendments <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>Existing <span class=\"_ _3\"></span>Standards <span class=\"_ _3\"></span>Not <span class=\"_ _3\"></span>Yet <span class=\"_ _4\"> </span>Endorsed <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>the European Union or N<span class=\"_ _0\"></span>ot Available for Early Adoption As <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>date <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>preparation <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>these <span class=\"_ _4\"> </span>consolidated <span class=\"_ _4\"> </span>financial <span class=\"_ _4\"> </span>statements, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>IASB <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>IFRS Interpretations <span class=\"_ _5\"></span>Committee <span class=\"_ _1\"></span>have <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>following <span class=\"_ _5\"></span>standards, <span class=\"_ _5\"></span>amendm<span class=\"_ _0\"></span>ents, <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>interpretations<span class=\"_ _e\"></span> that are still pending endo<span class=\"_ _0\"></span>rsement by the European Union. Since <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>standards <span class=\"_ _e\"></span>cannot <span class=\"_ _e\"></span>yet <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>adopted, <span class=\"_ _e\"></span>we <span class=\"_ _e\"></span>have <span class=\"_ _0\"></span>assessed <span class=\"_ _31\"></span>the<span class=\"_ _1\"></span>ir <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group\u2019s consolidated financial state<span class=\"_ _0\"></span>ments once they become ap<span class=\"_ _0\"></span>plicable. IFRS 10 <span class=\"_ _0\"></span>(Amendment) and<span class=\"_ _e\"></span> IAS 28 <span class=\"_ _0\"></span>(Amendment) <span class=\"_ _0\"></span><span class=\"ff9\">\u2013<span class=\"ff1\"> Sale <span class=\"_ _e\"></span>or Contribution <span class=\"_ _0\"></span>of Assets<span class=\"_ _0\"></span> Between <span class=\"_ _0\"></span>an Investo<span class=\"_ _e\"></span>r </span></span>and Its Associate or Joint <span class=\"_ _0\"></span>Venture These <span class=\"_ _1\"></span>amendments <span class=\"_ _1\"></span>clarify <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>accounting <span class=\"_ _1\"></span>treatment <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>sales and <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntributions of <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>between<span class=\"_ _0\"></span> an <span class=\"_ _4\"> </span>investor <span class=\"_ _4\"> </span>and <span class=\"_ _3\"> </span>its <span class=\"_ _4\"> </span>associates <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>ventures, <span class=\"_ _4\"> </span>depending <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>whether <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>non<span class=\"_ _1\"></span>-monetary <span class=\"_ _3\"> </span>as<span class=\"_ _1\"></span>sets<span class=\"_ _0\"></span> transferred constitute a <span class=\"ff9\">\u201cbu<span class=\"_ _0\"></span>siness\u201d<span class=\"ff1\"> under IFRS 3. If the a<span class=\"_ _0\"></span>ssets qualify as a bu<span class=\"_ _0\"></span>siness, the investor must<span class=\"_ _0\"></span> </span></span>recognise the full <span class=\"_ _0\"></span>gain or loss <span class=\"_ _0\"></span>on the transaction. <span class=\"_ _0\"></span>Otherwise, the investor r<span class=\"_ _0\"></span>ecognises only the po<span class=\"_ _0\"></span>rtion of the gain or loss att<span class=\"_ _0\"></span>ributable to other investors. Originally, <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>ese <span class=\"_ _5\"></span>amendments <span class=\"_ _1\"></span>were <span class=\"_ _5\"></span>set <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>applied<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>prospectively <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>January <span class=\"_ _5\"></span>2016, <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ut <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>late 2015, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>IASB <span class=\"_ _0\"></span>postponed <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>effective <span class=\"_ _e\"></span>date <span class=\"_ _0\"></span>indefinitely, <span class=\"_ _31\"></span>pending <span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>broader <span class=\"_ _e\"></span>review <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>accounting treatment for associates and joint ventures. As <span class=\"_ _1\"></span>these amendments remain indefinitely deferred and pending <span class=\"_ _e\"></span>EU <span class=\"_ _e\"></span>endorsement, <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _0\"></span>adopted <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>following <span class=\"_ _e\"></span>accounting<span class=\"_ _e\"></span> policy in accordance with IA<span class=\"_ _0\"></span>S 8: Since <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>does<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>engage <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>business <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mbinations, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>sale <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>contribution <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>a joint venture<span class=\"_ _0\"></span> is accounted<span class=\"_ _0\"></span> for by <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognising <span class=\"_ _0\"></span>only the po<span class=\"_ _0\"></span>rtion of <span class=\"_ _0\"></span>the gain <span class=\"_ _0\"></span>or loss att<span class=\"_ _0\"></span>ributable to <span class=\"_ _0\"></span>other investors in the joint ventu<span class=\"_ _0\"></span>re. IFRS 18 <span class=\"ff9\">\u2013</span> Presentation and <span class=\"_ _0\"></span>Disclosures in Financial St<span class=\"_ _0\"></span>atements IFRS <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>newly <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>standard <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>replaces <span class=\"_ _5\"></span>IAS <span class=\"_ _5\"></span>1 <span class=\"_ _3\"></span>(P<span class=\"_ _0\"></span>resentation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Financial <span class=\"_ _5\"></span>Statements) <span class=\"_ _3\"></span>whil<span class=\"_ _0\"></span>e retaining many of its co<span class=\"_ _0\"></span>re principles. However, it in<span class=\"_ _0\"></span>troduces key changes, including: A <span class=\"_ _2a\"> </span>structured <span class=\"_ _12\"> </span>format <span class=\"_ _2a\"> </span>for <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>income <span class=\"_ _12\"> </span>statement, <span class=\"_ _2a\"> </span>requiring <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>pecific <span class=\"_ _12\"> </span>totals <span class=\"_ _2a\"> </span>and <span class=\"_ _12\"> </span>subtotals <span class=\"_ _2a\"> </span>and categorising items<span class=\"_ _0\"></span> into fiv<span class=\"_ _0\"></span>e sections: operating,<span class=\"_ _0\"></span> investing, fin<span class=\"_ _0\"></span>ancing, income <span class=\"_ _0\"></span>taxes, an<span class=\"_ _0\"></span>d discontinued<span class=\"_ _0\"></span> operations. Disclosure <span class=\"_ _0\"></span>requirements <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>performance m<span class=\"_ _0\"></span>easures repo<span class=\"_ _0\"></span>rted in <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>(management-<span class=\"_ _3c\"> </span>defined performance meas<span class=\"_ _0\"></span>ures<span class=\"ls32\">).</span> Enhanced <span class=\"_ _1c\"> </span>aggregation <span class=\"_ _d\"> </span>and <span class=\"_ _1c\"> </span>disaggregation <span class=\"_ _1c\"> </span>principles <span class=\"_ _d\"> </span>applicable <span class=\"_ _1c\"> </span>to <span class=\"_ _1c\"> </span>both <span class=\"_ _13\"> </span>primary <span class=\"_ _d\"> </span>financial statements and notes. Although <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>does <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>affect <span class=\"_ _5\"></span>recognition <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>measurement <span class=\"_ _5\"></span>principles<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>may <span class=\"_ _5\"></span>alter <span class=\"_ _5\"></span>how <span class=\"_ _5\"></span>entities present their operating res<span class=\"_ _0\"></span>ult. This <span class=\"_ _3\"></span>standard <span class=\"_ _3\"></span>becomes <span class=\"_ _5\"></span>effective <span class=\"_ _3\"></span>from <span class=\"_ _3\"> </span>1 <span class=\"_ _3\"></span>January <span class=\"_ _3\"></span>2027, <span class=\"_ _3\"></span>including <span class=\"_ _3\"></span>interim <span class=\"_ _5\"></span>financial <span class=\"_ _3\"></span>statements, <span class=\"_ _3\"></span>and requires <span class=\"_ _e\"></span>retrospective <span class=\"_ _e\"></span>application. <span class=\"_ _e\"></span>Early <span class=\"_ _0\"></span>adoption <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>permitted, <span class=\"_ _e\"></span>but <span class=\"_ _e\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>still <span class=\"_ _0\"></span>pending <span class=\"_ _e\"></span>EU <span class=\"_ _e\"></span>endorsement. Following <span class=\"_ _e\"></span>our <span class=\"_ _e\"></span>preliminary <span class=\"_ _e\"></span>assessment, <span class=\"_ _e\"></span>IFRS <span class=\"_ _31\"></span>18 i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>expected <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>impact <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>presentation <span class=\"_ _31\"></span>and di<span class=\"_ _0\"></span>sclosures in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _3\"> </span>consolidated <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>sta<span class=\"_ _1\"></span>tements <span class=\"_ _3\"> </span>but <span class=\"_ _4\"> </span>will <span class=\"_ _3\"></span>not <span class=\"_ _4\"> </span>affect<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span><span class=\"ff1\">recognition <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>measurement </span>principles. IFRS 19 <span class=\"ff9\">\u2013</span> Subsidiaries Witho<span class=\"_ _0\"></span>ut Public Accountability: Di<span class=\"_ _0\"></span>sclosures IFRS <span class=\"_ _6\"> </span>19 <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>new <span class=\"_ _4\"> </span>sta<span class=\"_ _1\"></span>ndard <span class=\"_ _4\"> </span>designed <span class=\"_ _f\"> </span>for <span class=\"_ _6\"> </span>subsidiaries <span class=\"_ _4\"> </span>without <span class=\"_ _6\"> </span>public <span class=\"_ _6\"> </span>accountability <span class=\"_ _6\"> </span>whose <span class=\"_ _6\"> </span>parent company <span class=\"_ _e\"></span>applies <span class=\"_ _0\"></span>full <span class=\"_ _e\"></span>IFRS <span class=\"_ _e\"></span>in i<span class=\"_ _0\"></span>ts <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsolidated <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>statements. <span class=\"_ _e\"></span>It all<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws <span class=\"_ _e\"></span>such <span class=\"_ _0\"></span>subsidiaries <span class=\"_ _31\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>follow IFRS recognition and me<span class=\"_ _0\"></span>asurement principles while appl<span class=\"_ _0\"></span>ying reduced disclosure requirements. This <span class=\"_ _a\"> </span>voluntary <span class=\"_ _a\"> </span>standard <span class=\"_ _a\"> </span>applies <span class=\"_ _a\"> </span>to <span class=\"_ _c\"> </span>subsidiaries<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>reparing <span class=\"_ _c\"> </span>consolidat<span class=\"_ _0\"></span>ed, <span class=\"_ _a\"> </span>separate, <span class=\"_ _a\"> </span>or <span class=\"_ _c\"> </span>individua<span class=\"_ _0\"></span>l financial statements, provid<span class=\"_ _0\"></span>ed that local regulations perm<span class=\"_ _0\"></span>it its use<span class=\"_ _1\"></span>. IFRS <span class=\"_ _1\"></span>19 <span class=\"_ _1\"></span>becomes <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>1 January <span class=\"_ _1\"></span>2027, <span class=\"_ _5\"></span>with<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>early <span class=\"_ _1\"></span>adoption <span class=\"_ _1\"></span>permitted, <span class=\"_ _1\"></span>but <span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>still pending EU endorsement. This  standa<span class=\"_ _0\"></span>rd  is <span class=\"_ _f\"> </span>not <span class=\"_ _f\"> </span>expected <span class=\"_ _f\"> </span>to  have<span class=\"_ _0\"></span>  a  m<span class=\"_ _0\"></span>aterial  im<span class=\"_ _0\"></span>pact <span class=\"_ _f\"> </span>on  the <span class=\"_ _6\"> </span>Group\u2019s  cons<span class=\"_ _0\"></span>olidated  financia<span class=\"_ _0\"></span>l statements, <span class=\"_ _b\"> </span>as <span class=\"_ _b\"> </span>its <span class=\"_ _b\"> </span>applicability<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>depends <span class=\"_ _b\"> </span>on <span class=\"_ _d\"> </span>the <span class=\"_ _2a\"> </span>status <span class=\"_ _b\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2a\"> </span>subsidiaries <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>local <span class=\"_ _b\"> </span>regulatory<span class=\"_ _0\"></span> requirements. IFRS  9 <span class=\"_ _7\"> </span>(Amendment)<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>and  IFRS  7  (Amendment)  <span class=\"ff9\">\u2013</span> <span class=\"_ _7\"> </span>Classification  and  Measuremen<span class=\"_ _0\"></span>t  of <span class=\"_ _7\"> </span>Financial Instruments These <span class=\"_ _a\"> </span>amendments <span class=\"_ _7\"> </span>clarify <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>refine <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>classification <span class=\"_ _7\"> </span>and <span class=\"_ _a\"> </span>derecognition <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>certain <span class=\"_ _a\"> </span>financial instruments, including: Clarification <span class=\"_ _0\"></span>of th<span class=\"_ _0\"></span>e recogniti<span class=\"_ _0\"></span>on and <span class=\"_ _e\"></span>derecognition date <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>specific <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>ties, with<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>new <span class=\"_ _3\"></span>exception <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>certain <span class=\"_ _3\"></span>liabilities <span class=\"_ _3\"></span>settled <span class=\"_ _3\"></span>through <span class=\"_ _3\"></span>electronic <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>transfer <span class=\"_ _3\"></span>systems. <span class=\"_ _3\"></span>Additional guidance on assessing whet<span class=\"_ _0\"></span>her a financial asset meets the solely payments of princi<span class=\"_ _0\"></span>pal and interest<span class=\"_ _0\"></span> (SPPI) <span class=\"_ _1\"></span>criter<span class=\"_ _1\"></span>ion. <span class=\"_ _1\"></span>New <span class=\"_ _5\"></span>disclosure <span class=\"_ _1\"></span>requirements <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>financial <span class=\"_ _5\"></span>instruments <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntractual <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>that<span class=\"_ _0\"></span> can alter <span class=\"_ _0\"></span>cash flows,<span class=\"_ _0\"></span> including <span class=\"_ _0\"></span>ESG-linked financial<span class=\"_ _0\"></span> instruments. Upd<span class=\"_ _0\"></span>ates to <span class=\"_ _0\"></span>disclosure <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>equirements<span class=\"_ _0\"></span> fo<span class=\"ls80\">r <span class=\"ls0\">equity instruments meas<span class=\"_ _0\"></span>ured at fair value through ot<span class=\"_ _0\"></span>her comprehensive income (FVOCI). </span></span>While the amendments<span class=\"_ _0\"></span> related to the SPPI criteri<span class=\"_ _0\"></span>on mainly affect financial instit<span class=\"_ _0\"></span>utions, the changes regarding recognition, ESG-linked ins<span class=\"_ _0\"></span>truments, and discl<span class=\"_ _0\"></span>osures are relevant to all entities. These  amendments  become  effective  from  1  January  2026,  with  early  adoption  permitted  but<span class=\"_ _0\"></span> pending EU endo<span class=\"_ _0\"></span>rsement. The amendm<span class=\"_ _0\"></span>ents may intr<span class=\"_ _0\"></span>oduce additional dis<span class=\"_ _0\"></span>closure req<span class=\"_ _0\"></span>uirements, but they are <span class=\"_ _1\"></span>not expected <span class=\"_ _1\"></span>to have <span class=\"_ _1\"></span>a significant <span class=\"_ _1\"></span>impact on the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span><span class=\"ff1\">recognition and <span class=\"_ _1\"></span>measurement of </span>financial instruments. IFRS Annual Improvements <span class=\"ff9\">\u2013</span> Volume<span class=\"_ _0\"></span> 11 The <span class=\"_ _7\"> </span><span class=\"ff9\">IASB\u2019s <span class=\"_ _7\"> </span>Annual  Improvements</span> <span class=\"_ _7\"> </span>process <span class=\"_ _7\"> </span>addresse<span class=\"_ _0\"></span>s <span class=\"_ _7\"> </span>minor <span class=\"_ _7\"> </span>amendments  to <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>to  eliminate inconsistencies and impr<span class=\"_ _0\"></span>ove clarity. The 11th volume includes changes to <span class=\"_ _0\"></span>the following standards: IFRS 1 <span class=\"ff9\">\u2013</span> First-time Adopti<span class=\"_ _0\"></span>on of IFRS IFRS 7 <span class=\"ff9\">\u2013</span> Financial Instrumen<span class=\"_ _0\"></span>ts: Disclosures IFRS 9 <span class=\"ff9\">\u2013</span> Financial Instrumen<span class=\"_ _0\"></span>ts IFRS 10 <span class=\"ff9\">\u2013</span> Consolidated Finan<span class=\"_ _0\"></span>cial Statements IAS 7 <span class=\"ff9\">\u2013</span> Statement of Cash<span class=\"_ _0\"></span> Flows These amendments b<span class=\"_ _e\"></span>eco<span class=\"_ _1\"></span>me effective <span class=\"_ _0\"></span>from 1 January 2<span class=\"_ _0\"></span>026, pending EU <span class=\"_ _0\"></span>endorsement. <span class=\"_ _0\"></span>The impact of<span class=\"_ _0\"></span> these impr<span class=\"_ _0\"></span>ovements is expe<span class=\"_ _0\"></span>cted to b<span class=\"_ _0\"></span>e limited, as<span class=\"_ _0\"></span> they pr<span class=\"_ _0\"></span>imarily clarify <span class=\"_ _0\"></span>existing guidance <span class=\"_ _0\"></span>rather tha<span class=\"_ _0\"></span>n introduce substantial chan<span class=\"_ _0\"></span>ges. IFRS <span class=\"_ _6\"> </span>9 <span class=\"_ _6\"> </span>(Amendment) <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>IFRS <span class=\"_ _6\"> </span>7 <span class=\"_ _f\"> </span>(Amendment) <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _6\"> </span>Electricity <span class=\"_ _6\"> </span>Su<span class=\"_ _1\"></span>pply <span class=\"_ _6\"> </span>Contracts <span class=\"_ _4\"> </span>Linked <span class=\"_ _6\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>N<span class=\"_ _1\"></span>atural Variability These <span class=\"_ _3\"></span>amendmen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>add<span class=\"_ _0\"></span>ress <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>accounting <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>electricity <span class=\"_ _3\"></span>suppl<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>contracts <span class=\"_ _5\"></span>dependent <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>natural conditions <span class=\"_ _5\"></span>(e.g., <span class=\"_ _5\"></span>wind <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>solar <span class=\"_ _5\"></span>energy), <span class=\"_ _5\"></span>helping <span class=\"_ _5\"></span>entitie<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>reflect <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>contracts <span class=\"_ _5\"></span>more <span class=\"_ _5\"></span>accurately <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span> their financial statements.<span class=\"_ _0\"></span> The key changes include: Clarification of the \"own<span class=\"_ _0\"></span> use\" exemption for electricity contracts. Allowing hedge accountin<span class=\"_ _0\"></span>g for certain contracts when used a<span class=\"_ _0\"></span>s hedging instruments. New <span class=\"_ _7\"> </span>disclosure  requirements <span class=\"_ _7\"> </span>to  improve <span class=\"_ _7\"> </span>transparency  regarding  the <span class=\"_ _7\"> </span>financial <span class=\"_ _7\"> </span>impact  of <span class=\"_ _7\"> </span>such contracts. These <span class=\"_ _2a\"> </span>amendments <span class=\"_ _12\"> </span>become <span class=\"_ _2a\"> </span>effective <span class=\"_ _12\"> </span>from <span class=\"_ _2a\"> </span>1 <span class=\"_ _2a\"> </span>January <span class=\"_ _2a\"> </span>2026, <span class=\"_ _2a\"> </span>pending <span class=\"_ _12\"> </span>EU <span class=\"_ _2a\"> </span>endorsement. <span class=\"_ _2a\"> </span>The amendments <span class=\"_ _4\"> </span>may <span class=\"_ _6\"> </span>require <span class=\"_ _4\"> </span>additional <span class=\"_ _f\"> </span>disclosures, <span class=\"_ _4\"> </span>particularly <span class=\"_ _4\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>enters <span class=\"_ _4\"> </span>into  r<span class=\"_ _0\"></span>enewable energy <span class=\"_ _12\"> </span>contracts, <span class=\"_ _12\"> </span>but <span class=\"_ _12\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>not <span class=\"_ _12\"> </span>expected <span class=\"_ _12\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>have <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>material <span class=\"_ _12\"> </span>impact <span class=\"_ _12\"> </span>on <span class=\"_ _2a\"> </span>recognition <span class=\"_ _12\"> </span>or measurement principles.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "2.3 Consolidation The <span class=\"_ _e\"></span>consolidated <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>statements <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>statements <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>Mining <span class=\"_ _0\"></span>Copper, <span class=\"_ _e\"></span>S.A.<span class=\"ls1b\">  </span>and its<span class=\"_ _0\"></span> subsidiarie<span class=\"_ _0\"></span>s, each <span class=\"_ _e\"></span>prepared up <span class=\"_ _e\"></span>to 31 <span class=\"_ _0\"></span>December, t<span class=\"_ _0\"></span>ogether w<span class=\"_ _0\"></span>ith the <span class=\"_ _e\"></span>attributable <span class=\"_ _0\"></span>share of <span class=\"_ _e\"></span>results and <span class=\"_ _5\"></span>reserves <span class=\"_ _1\"></span><span class=\"ff9\">of <span class=\"_ _5\"></span>associates <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures, <span class=\"_ _1\"></span>adjusted <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>neces<span class=\"_ _0\"></span>sary <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>conform<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s </span>accounting policies.<span class=\"_ _0\"></span> Subsidiaries <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>consolidate<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>acquisiti<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>which <span class=\"_ _3\"> </span>the <span class=\"_ _3\"></span>Group obtains <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>rol <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>continue <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>consolidated <span class=\"_ _5\"></span>until <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>such <span class=\"_ _3\"></span>control <span class=\"_ _5\"></span>ceases. <span class=\"_ _3\"></span>Control <span class=\"_ _3\"></span>exist<span class=\"_ _0\"></span>s when <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>exposed <span class=\"_ _1\"></span>to, <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>rights <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o, <span class=\"_ _5\"></span>variable<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>retur<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>involvement<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>entity and has the ability to affect <span class=\"_ _0\"></span>those returns through it<span class=\"_ _0\"></span>s power over the entit<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span>. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _5\"></span>reassesses <span class=\"_ _5\"></span>control <span class=\"_ _3\"></span>whenever <span class=\"_ _5\"></span>facts <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>circum<span class=\"_ _0\"></span>stances <span class=\"_ _5\"></span>indicate <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>one <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ore <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the elements of control ma<span class=\"_ _0\"></span>y have changed. A sub<span class=\"_ _0\"></span>sidiary is <span class=\"_ _e\"></span>an entity <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>is con<span class=\"_ _0\"></span>trolled by <span class=\"_ _e\"></span>the Group. <span class=\"_ _0\"></span>Control e<span class=\"_ _0\"></span>xists when <span class=\"_ _e\"></span>the Group<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>power to <span class=\"_ _5\"></span>govern <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>operating <span class=\"_ _5\"></span>policies <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>btain <span class=\"_ _1\"></span>benefits <span class=\"_ _5\"></span>from <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activities. <span class=\"_ _5\"></span>This<span class=\"_ _0\"></span> control is typicall<span class=\"_ _0\"></span>y achieved through<span class=\"_ _0\"></span> o<span class=\"_ _1\"></span>wnership <span class=\"_ _0\"></span>of more than 50%<span class=\"_ _0\"></span> of the voting<span class=\"_ _0\"></span> rights, either directl<span class=\"_ _0\"></span>y or indirectly. The <span class=\"_ _1\"></span>Group also <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsiders the <span class=\"_ _1\"></span>existence <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>otential v<span class=\"_ _1\"></span>oting r<span class=\"_ _1\"></span>ights, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>currently exercisable <span class=\"_ _1\"></span>or convertible, <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>assessment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>control. <span class=\"_ _5\"></span>Additionally,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>facto <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span><span class=\"ff9\">may<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>exist <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group\u2019s </span>voting rights, relative to the size and dispersion of other shareholders, give it the power to direct the<span class=\"_ _0\"></span> financial and operating p<span class=\"_ _0\"></span>olicies of the entity. If <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>ownership<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff1\">subsidiary <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>but <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>ol <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>retained, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>transaction <span class=\"_ _3\"></span>is </span>accounted for as an equity tr<span class=\"_ _0\"></span>ansaction. If the Group loses cont<span class=\"_ _0\"></span>rol of a subsidiary, it: - <span class=\"_ _2d\"> </span><span class=\"ff1\">Derecognises <span class=\"_ _3\"></span><span class=\"ff9\">the <span class=\"_ _5\"></span>subsidiary\u2019s <span class=\"_ _3\"></span>assets, <span class=\"_ _5\"></span>liabilities, <span class=\"_ _3\"></span>non</span>-controlling <span class=\"_ _5\"></span>interests, <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>equity </span>components. - <span class=\"_ _2d\"> </span><span class=\"ff1\">Recognises any resulting gai<span class=\"_ _0\"></span>n or loss in profit or loss. </span>- <span class=\"_ _2d\"> </span><span class=\"ff1\">Recognises any retained investment at fair<span class=\"_ _0\"></span> value on the date control is los<span class=\"_ _0\"></span>t. </span>All <span class=\"_ _1\"></span>intragroup <span class=\"_ _1\"></span>balances, <span class=\"_ _1\"></span>transactions, income, <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>expenses<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>unrealised <span class=\"_ _1\"></span>profits <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>losses<span class=\"_ _0\"></span> on  tr<span class=\"_ _0\"></span>ansactions  within<span class=\"_ _e\"></span>  the <span class=\"_ _f\"> </span>Group,  ar<span class=\"_ _0\"></span>e  eliminated <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>full <span class=\"_ _f\"> </span>in  prep<span class=\"_ _0\"></span>aring <span class=\"_ _f\"> </span>the  consolid<span class=\"_ _0\"></span>ated  financia<span class=\"_ _0\"></span>l statements. The name and shareholdin<span class=\"_ _0\"></span>g of the entities included in th<span class=\"_ _0\"></span>e Group in these financial statements<span class=\"_ _0\"></span> are: <table class=\"s w225 hdf\" id=\"_71316624-f716-46c3-98c2-aaf93c86a56c\"><tr><td class=\"c x16d y1241 w118 h16\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Entity name </div></td><td class=\"c x184 y1241 w65 h16\"><div class=\"t m0 x52 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Business </div></td><td class=\"c x185 y1241 wb h16\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">%<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5d h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x52 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x186 y1241 w119 h16\"><div class=\"t m0 x23 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Country </div></td></tr><tr><td class=\"c x16d y1242 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Mining<span class=\"_ _0\"></span> Copper<span class=\"ls20\">, <span class=\"_ _1\"></span></span>S.A. (fo<span class=\"_ _0\"></span>rmer Atalaya Mining<span class=\"_ _0\"></span> Plc) </div></td><td class=\"c x184 y1242 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1242 wb h10\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">n/a </div></td><td class=\"c x186 y1242 w119 h10\"><div class=\"t m0 x5a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1243 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">EMED Mark<span class=\"_ _0\"></span>eting Ltd. </div></td><td class=\"c x184 y1243 w65 h10\"><div class=\"t m0 x1a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Trade </div></td><td class=\"c x185 y1243 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1243 w119 h10\"><div class=\"t m0 x18 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cyprus </div></td></tr><tr><td class=\"c x16d y1244 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Riotinto <span class=\"_ _0\"></span>Minera, S.L.U. </div></td><td class=\"c x184 y1244 w65 h10\"><div class=\"t m0 xd h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Operating </div></td><td class=\"c x185 y1244 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1244 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1245 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Recursos Cu<span class=\"_ _0\"></span>enca Minera, S.L.</div><div class=\"t m0 x10 h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\"> (3)</div><div class=\"t m0 xf9 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x184 y1245 w65 h10\"><div class=\"t m0 xc h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x185 y1245 wb h10\"><div class=\"t m0 x97 h18 y5d ff1 fs7 fc1 sc0 ls4d ws0\">50<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x186 y1245 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1246 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Min<span class=\"_ _0\"></span>asderiotinto Proj<span class=\"_ _0\"></span>ect (UK), Ltd. </div></td><td class=\"c x184 y1246 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1246 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1246 w119 h10\"><div class=\"t m0 x3d h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">United Kingdom<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x16d y1247 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Eastern Medite<span class=\"_ _0\"></span>rranean Exploration<span class=\"_ _0\"></span> &amp; Developm<span class=\"_ _0\"></span>ent, S.L.U. </div></td><td class=\"c x184 y1247 w65 h10\"><div class=\"t m0 xc h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x185 y1247 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1247 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1248 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Touro<span class=\"_ _0\"></span> (UK), Ltd. </div></td><td class=\"c x184 y1248 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1248 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1248 w119 h10\"><div class=\"t m0 x3d h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">United Kingdom<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x16d y1249 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Fundaci\u00f3n ARM <span class=\"_ _0\"></span> </div></td><td class=\"c x184 y1249 w65 h10\"><div class=\"t m0 x1b h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Trust </div></td><td class=\"c x185 y1249 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1249 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124a w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cobre San Ra<span class=\"_ _0\"></span>fael, S.L.</div><div class=\"t m0 x87 h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xfa h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x184 y124a w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124a wb h10\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x186 y124a w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124b w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Servicio<span class=\"_ _0\"></span>s Mineros, S.L.<span class=\"_ _0\"></span>U. </div></td><td class=\"c x184 y124b w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y124b wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124b w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124c w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Mas<span class=\"_ _0\"></span>a Valverde, S.L.U. </div></td><td class=\"c x184 y124c w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124c wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124c w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124d w118 h16\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Financin<span class=\"_ _0\"></span>g Ltd. </div></td><td class=\"c x184 y124d w65 h16\"><div class=\"t m0 xb h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Financing </div></td><td class=\"c x185 y124d wb h16\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124d w119 h16\"><div class=\"t m0 x18 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cyprus </div></td></tr><tr><td class=\"c x16d y124e w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Ossa<span class=\"_ _0\"></span> Morena, S.L. </div></td><td class=\"c x184 y124e w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124e wb h10\"><div class=\"t m0 x46 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">99.9% </div></td><td class=\"c x186 y124e w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124f w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Iberian Polimet<span class=\"_ _0\"></span>al S.L. </div></td><td class=\"c x184 y124f w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124f wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124f w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr></table>Notes (1) <span class=\"_ _35\"> </span><span class=\"ff1\">Cobr<span class=\"_ _1\"></span>e San Rafael, S.L. <span class=\"_ _1\"></span>is the entity which holds the <span class=\"_ _1\"></span>mining rights of the <span class=\"_ _1\"></span>Proyecto Touro. The </span>Group <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>control <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>management<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _5\"></span>S.L., <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>one <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>two<span class=\"_ _0\"></span> Directors, management <span class=\"_ _0\"></span>of the financial books.  (2) <span class=\"_ _1b\"> </span><span class=\"ff1\">The <span class=\"_ _4\"> </span>effective <span class=\"_ _6\"> </span>proportion <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>shares <span class=\"_ _6\"> </span>held <span class=\"_ _6\"> </span>as <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>31 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2023 </span>remained unchanged. (3) <span class=\"_ _1b\"> </span><span class=\"ff1\">Recursos<span class=\"_ _0\"></span> Cuenca Minera is a joint vent<span class=\"_ _0\"></span>ure with ARM, see note 16. </span>The Group applies the a<span class=\"_ _0\"></span>cquisition method to acco<span class=\"_ _0\"></span>unt for business combinations.<span class=\"_ _0\"></span> The consideration transferred for the acquisiti<span class=\"_ _0\"></span>on of a subsidiary is the<span class=\"_ _0\"></span> fair value of the transf<span class=\"_ _0\"></span>erred assets, liabilities incurred by the former owne<span class=\"_ _0\"></span>rs of the acquiree, and the equity inte<span class=\"_ _0\"></span>rests issued by the Group. The consideration transfe<span class=\"_ _0\"></span>rred includes the fair value of an<span class=\"_ _0\"></span>y asset or liability resultin<span class=\"_ _0\"></span>g from a contingent consideration arrangement. <span class=\"_ _0\"></span>Identifiable assets acquired, <span class=\"_ _0\"></span>liabilities and contingent liabilities assumed in a business c<span class=\"_ _0\"></span>ombination are measured initially at fai<span class=\"_ _0\"></span>r value at the acquisition dat<span class=\"_ _0\"></span>e. The Group recognised any non-controlling<span class=\"_ _0\"></span> interest in the acquiree<span class=\"_ _0\"></span> on an acquisition-<span class=\"ls6b\">by<span class=\"_ _1\"></span></span>-acquisition basis, either at fair value<span class=\"_ _0\"></span> or at the non-<span class=\"ff9\">controlling interes<span class=\"_ _0\"></span>t\u2019s <span class=\"ff1\">proportionate share of the recognised<span class=\"_ _0\"></span> </span></span>amounts of acquiree\u2019s id<span class=\"_ _0\"></span>entifiable net assets.<span class=\"ff1\"> </span>Non-controlling  interests  in  the  results <span class=\"_ _7\"> </span>and  equity  of  subsidiaries  are  shown  separately  in <span class=\"_ _7\"> </span>the<span class=\"_ _0\"></span> consolidated sta<span class=\"_ _0\"></span>tement of p<span class=\"_ _0\"></span>rofit or loss, <span class=\"_ _0\"></span>statement of<span class=\"_ _0\"></span> comprehensive inc<span class=\"_ _0\"></span>ome, statem<span class=\"_ _0\"></span>ent of change<span class=\"_ _0\"></span>s in equity and statement of<span class=\"_ _0\"></span> financial position. If <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontractual <span class=\"_ _5\"></span>arrangements <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>determine<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>attribution <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>earnings, <span class=\"_ _5\"></span>such <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>profit-<span class=\"_ _3c\"> </span>sharing agreement <span class=\"ls26\">or</span> the attribution specified <span class=\"_ _1\"></span>by the arrangement the <span class=\"_ _1\"></span>non-controlling interest will be presented accordingly. Otherwise, the relative ownership interests in the <span class=\"_ _1\"></span>entity should be used if the <span class=\"_ _1\"></span>parent\u2019s <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>non<span class=\"ff1\">-</span>controlling <span class=\"_ _1\"></span>interest\u2019s <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the as<span class=\"_ _1\"></span>sets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities <span class=\"_ _5\"></span>ar<span class=\"_ _0\"></span>e proportional. When <span class=\"_ _e\"></span>contractual <span class=\"_ _0\"></span>profit-sharing <span class=\"_ _e\"></span>arrangement <span class=\"_ _e\"></span>changes <span class=\"_ _e\"></span>over <span class=\"_ _0\"></span>time, <span class=\"_ _e\"></span>the e<span class=\"_ _0\"></span>arnings <span class=\"_ _e\"></span>allocation <span class=\"_ _e\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>non-<span class=\"_ _3c\"> </span>controlling interest should b<span class=\"_ _0\"></span>e based on its present entitl<span class=\"_ _0\"></span>ement. (a) Acquisition-related costs<span class=\"_ _0\"></span> are expensed as incur<span class=\"_ _0\"></span>red If <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>combination <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>achieved <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>stages, <span class=\"_ _e\"></span>the acq<span class=\"_ _0\"></span>uisition <span class=\"_ _0\"></span>date c<span class=\"_ _0\"></span>arrying <span class=\"_ _e\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the acqui<span class=\"_ _0\"></span>rer\u2019s previously held equity inte<span class=\"_ _0\"></span>rest in the acquire is <span class=\"ls1a\">re</span>-measured to fai<span class=\"_ _0\"></span>r value at the acquisition date; any<span class=\"_ _e\"></span> gains or losses arising f<span class=\"_ _0\"></span>rom such re-measurement are rec<span class=\"_ _0\"></span>ognised in profit or loss.<span class=\"_ _3c\"> </span> Any  c<span class=\"_ _0\"></span>ontingent <span class=\"_ _f\"> </span>considerati<span class=\"_ _0\"></span>on  t<span class=\"_ _0\"></span>o  be<span class=\"_ _0\"></span>  transfe<span class=\"_ _0\"></span>rred  b<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>  th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>Group <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _6\"> </span>at  fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>at <span class=\"_ _f\"> </span>the acquisition  date. <span class=\"_ _f\"> </span>Subsequent  chan<span class=\"_ _0\"></span>ges  to  the  fai<span class=\"_ _0\"></span>r  valu<span class=\"_ _0\"></span>e  of  the  c<span class=\"_ _0\"></span>ontingent  consideration <span class=\"_ _f\"> </span>that  i<span class=\"_ _0\"></span>s deemed t<span class=\"_ _0\"></span>o be <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>asset <span class=\"_ _0\"></span>or liabi<span class=\"_ _0\"></span>lity is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance w<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>h I<span class=\"_ _0\"></span>FRS 9 <span class=\"_ _e\"></span>in profit <span class=\"_ _e\"></span>or loss. <span class=\"_ _0\"></span>Contingent consideration  that  is  classified  as  equity  is <span class=\"_ _7\"> </span>not  re-measured,  and  its  subsequent  settlement  is accounted for within equit<span class=\"_ _0\"></span>y. Inter-company <span class=\"_ _c\"> </span>transactions, <span class=\"_ _c\"> </span>balances, <span class=\"_ _c\"> </span>income <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>expenses <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _c\"> </span>between <span class=\"_ _c\"> </span>Group companies  are <span class=\"_ _f\"> </span>eliminated.  Gains <span class=\"_ _f\"> </span>and  losses <span class=\"_ _f\"> </span>resulting  from<span class=\"_ _0\"></span>  intercompany <span class=\"_ _f\"> </span>transactions  that  a<span class=\"_ _0\"></span>re recognised <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>assets <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>also <span class=\"_ _4\"> </span>eliminated. <span class=\"_ _6\"> </span>Accounting <span class=\"_ _4\"> </span>policies <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>subsidiari<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _6\"> </span>changed<span class=\"_ _0\"></span> where necessary to ensure<span class=\"_ _0\"></span> consistency with the policies<span class=\"_ _0\"></span> adopted by the Group. (b) Changes in ownership int<span class=\"_ _0\"></span>erests in subsidiaries without chang<span class=\"_ _0\"></span>e of control Transactions with <span class=\"_ _5\"></span>non-controlling interests <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _1\"></span>result <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>loss of <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>counted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>as equity  transactions  <span class=\"ff9\">\u2013</span>  that  is,  as  transacti<span class=\"_ _0\"></span>ons  with  the  owners  in  their  capacity  as  owners.  The<span class=\"_ _0\"></span> difference <span class=\"_ _f\"> </span>between<span class=\"_ _0\"></span>  fair<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>any  con<span class=\"_ _0\"></span>sideration <span class=\"_ _f\"> </span>paid <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>relevant  sh<span class=\"_ _0\"></span>are <span class=\"_ _f\"> </span>acquired <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the carrying <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>of net <span class=\"_ _e\"></span>assets <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the sub<span class=\"_ _0\"></span>sidiary <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recorded <span class=\"_ _e\"></span>in equity. <span class=\"_ _e\"></span>Gains <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>losses <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>disposals <span class=\"_ _e\"></span>to non-<span class=\"_ _3c\"> </span>controlling interests are al<span class=\"_ _0\"></span>so recorded in equity. (c) Disposal of subsidiaries When <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group ceases <span class=\"_ _5\"></span>to have <span class=\"_ _5\"></span>control any <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>etained <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>entit<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>re-measured <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>fair<span class=\"_ _0\"></span> value <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>date <span class=\"_ _e\"></span>when c<span class=\"_ _0\"></span>ontrol is <span class=\"_ _e\"></span>lost, <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>change in <span class=\"_ _e\"></span>carrying <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>ofit <span class=\"_ _e\"></span>or loss.<span class=\"_ _0\"></span> The <span class=\"_ _4\"> </span>fair <span class=\"_ _3\"> </span>value <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>initial <span class=\"_ _4\"> </span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>purposes <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>bsequently <span class=\"_ _3\"></span>accounting <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>the retained interest as an associate, joint ventur<span class=\"_ _0\"></span>e or financial asset. In addition, any amounts p<span class=\"_ _0\"></span>reviously recognised <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ther <span class=\"_ _0\"></span>comprehensive <span class=\"_ _e\"></span>income in<span class=\"_ _0\"></span> respect<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of tha<span class=\"_ _0\"></span>t entit<span class=\"_ _0\"></span>y are<span class=\"_ _0\"></span> acco<span class=\"_ _0\"></span>unted fo<span class=\"_ _0\"></span>r as<span class=\"_ _0\"></span> if <span class=\"_ _e\"></span>the Gro<span class=\"_ _0\"></span>up had <span class=\"_ _4\"> </span>directly <span class=\"_ _4\"> </span>disposed <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>assets <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>liabilities. <span class=\"_ _4\"> </span>This <span class=\"_ _6\"> </span>may <span class=\"_ _4\"> </span>mean <span class=\"_ _4\"> </span>that <span class=\"_ _6\"> </span>amounts <span class=\"_ _4\"> </span>previously<span class=\"_ _e\"></span> recognised in other comp<span class=\"_ _0\"></span>rehensive income are<span class=\"_ _0\"></span> reclassified to profit or loss. (d) Associates and joint vent<span class=\"_ _0\"></span>ures An <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>an ent<span class=\"_ _1\"></span>ity <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _1\"></span>influence. <span class=\"_ _1\"></span>Significant <span class=\"_ _1\"></span>influence <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>the power <span class=\"_ _7\"> </span>to  participate  in <span class=\"_ _7\"> </span>the  financial <span class=\"_ _7\"> </span>and  operating  policy <span class=\"_ _7\"> </span>decisions  of  the<span class=\"_ _1\"></span>  investee <span class=\"_ _7\"> </span>(generally<span class=\"_ _0\"></span> accompanying <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>shareholding <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>between <span class=\"_ _0\"></span>20% <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>50% <span class=\"_ _e\"></span>of the <span class=\"_ _31\"></span>v<span class=\"_ _1\"></span>oting <span class=\"_ _e\"></span>rights) <span class=\"_ _e\"></span>but is <span class=\"_ _31\"></span>not <span class=\"_ _0\"></span>control <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>joint control over those polici<span class=\"_ _0\"></span>es.  A <span class=\"_ _4\"> </span>joint <span class=\"_ _4\"> </span>venture <span class=\"_ _3\"> </span>is <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>type <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>joint <span class=\"_ _4\"> </span>arrangement <span class=\"_ _4\"> </span>whereby <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>parties <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>control <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the arrangement <span class=\"_ _4\"> </span>have <span class=\"_ _3\"></span>rights <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>net <span class=\"_ _4\"> </span>assets <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>enture. <span class=\"_ _4\"> </span>Joint <span class=\"_ _4\"> </span>control <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntractuall<span class=\"_ _0\"></span>y agreed <span class=\"_ _5\"></span>sharing <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>exists<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>decisions <span class=\"_ _5\"></span>about <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>relevant activities require the unani<span class=\"_ _0\"></span>mous consent of the parties<span class=\"_ _0\"></span> sharing control. Investments <span class=\"_ _e\"></span>in as<span class=\"_ _0\"></span>sociates <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>joint ventu<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>accounted fo<span class=\"_ _0\"></span>r u<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>equity me<span class=\"_ _0\"></span>thod <span class=\"_ _e\"></span>of accoun<span class=\"_ _0\"></span>ting. Under <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>method, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>investment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>initially recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost, <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is increased or decreased to recognise the investor\u2019s shar<span class=\"_ _1\"></span><span class=\"ff1\">e of the profit or <span class=\"_ _1\"></span>loss of the investee after the </span>date <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>acquisition. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>associates <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>joint <span class=\"_ _31\"></span>ventures <span class=\"_ _0\"></span>includes <span class=\"_ _31\"></span>goodwill <span class=\"_ _e\"></span>identified on acquisition. If the ownership interest in<span class=\"_ _0\"></span> an associate or joint ventu<span class=\"_ _0\"></span>re is reduced but significant infl<span class=\"_ _0\"></span>uence is retained, only a proportiona<span class=\"_ _0\"></span>te share of the amoun<span class=\"_ _0\"></span>ts previously recognised in<span class=\"_ _0\"></span> other comprehensive income is reclassified to<span class=\"_ _0\"></span> profit or loss where appr<span class=\"_ _0\"></span>opriate. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p\u2019s <span class=\"_ _5\"></span>share <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>post<span class=\"ff1\">-acquisition <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>statement, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>its </span>share <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _a\"> </span>post-acquisition <span class=\"_ _a\"> </span>mov<span class=\"_ _1\"></span>ements <span class=\"_ _a\"> </span>in <span class=\"_ _c\"> </span>other <span class=\"_ _a\"> </span>comprehensive <span class=\"_ _a\"> </span>income <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>other comprehensive <span class=\"_ _e\"></span>income, w<span class=\"_ _0\"></span>ith <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>corresponding <span class=\"_ _e\"></span>adjustment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carrying am<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>unt <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the investment.<span class=\"_ _e\"></span> When the G<span class=\"_ _0\"></span>roup share <span class=\"_ _0\"></span>of losses in <span class=\"_ _0\"></span>an associate <span class=\"_ _0\"></span>or a joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture equal<span class=\"_ _0\"></span>s or exceed<span class=\"_ _0\"></span>s its interest <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e associate or joint <span class=\"_ _1\"></span>venture, including <span class=\"_ _1\"></span>any other unsecured receivables, the <span class=\"_ _1\"></span>Group does not r<span class=\"_ _1\"></span>ecognise further losses, <span class=\"_ _0\"></span>unless it has <span class=\"_ _0\"></span>incurred legal <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r constructi<span class=\"_ _0\"></span>ve obligations o<span class=\"_ _0\"></span>r made payme<span class=\"_ _0\"></span>nts on behalf <span class=\"_ _0\"></span>of the associate or the join<span class=\"_ _0\"></span>t venture. The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>determines <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>reporting <span class=\"_ _6\"> </span>date <span class=\"_ _6\"> </span>whether <span class=\"_ _4\"> </span>there <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>any <span class=\"_ _6\"> </span>objective <span class=\"_ _6\"> </span>evidence <span class=\"_ _6\"> </span>that <span class=\"_ _4\"> </span>the investment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>red. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ase, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>calculates the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of im<span class=\"_ _0\"></span>pairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the diff<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>ence <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>recov<span class=\"_ _1\"></span>erable <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>associate o<span class=\"_ _0\"></span>r the<span class=\"_ _0\"></span> joint <span class=\"_ _5\"></span>venture <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>recognises <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _5\"></span>adjacent <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>\u2018share <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>profit/(loss) <span class=\"_ _5\"></span>of associates\u2019 or joint ventu<span class=\"_ _0\"></span>res\u2019 in the income statement.<span class=\"_ _3c\"> </span>Profits and <span class=\"_ _e\"></span>losses resulting <span class=\"_ _e\"></span>from upstream <span class=\"_ _e\"></span>and downstream<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group and <span class=\"_ _0\"></span>its associate <span class=\"_ _0\"></span>or j<span class=\"_ _0\"></span>oint ven<span class=\"_ _0\"></span>ture are<span class=\"_ _0\"></span> recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>the Group\u2019s <span class=\"_ _e\"></span>consolidated <span class=\"_ _0\"></span>financial s<span class=\"_ _0\"></span>tatements <span class=\"_ _0\"></span>only t<span class=\"_ _0\"></span>o th<span class=\"_ _0\"></span>e extent <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>unrelated <span class=\"_ _5\"></span>investors\u2019 <span class=\"_ _1\"></span>interests <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>associat<span class=\"ff1\">es <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures. <span class=\"_ _5\"></span>Un<span class=\"_ _0\"></span>realised <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are </span>eliminated <span class=\"_ _f\"> </span>unless <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>transaction  p<span class=\"_ _0\"></span>rovides  e<span class=\"_ _0\"></span>vidence <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>impairment <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>asset <span class=\"_ _f\"> </span>transferred.<span class=\"_ _0\"></span> Accounting <span class=\"_ _5\"></span>policies <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>associates<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>changed <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ensure <span class=\"_ _5\"></span>consistency <span class=\"_ _5\"></span>with the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>olicies <span class=\"_ _5\"></span>adopted <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>Dilution <span class=\"_ _1\"></span>gains <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>arising<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>associates <span class=\"_ _1\"></span>or joint ventures are recogni<span class=\"_ _0\"></span>sed in the income statemen<span class=\"_ _0\"></span>t.<span class=\"_ _3c\"> </span>(e) Functional currenc<span class=\"_ _0\"></span>y Functional <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>presentatio<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>currency <span class=\"_ _6\"> </span>items <span class=\"_ _6\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>statements <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the Group\u2019s <span class=\"_ _e\"></span>entities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured <span class=\"_ _e\"></span>using <span class=\"_ _e\"></span>the cu<span class=\"_ _0\"></span>rrency <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>primary <span class=\"_ _e\"></span>economic <span class=\"_ _0\"></span>environment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>the entity <span class=\"_ _5\"></span>operates <span class=\"_ _5\"></span>(\u2018the <span class=\"_ _5\"></span>functional <span class=\"_ _5\"></span>currency\u2019). <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>t<span class=\"ff1\">ements <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>presented <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Euro <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>is </span>the Company\u2019s function<span class=\"_ _0\"></span>al and presentation currency.<span class=\"ff1\"> </span>Determination <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>functional <span class=\"_ _4\"> </span>currency <span class=\"_ _4\"> </span>may <span class=\"_ _4\"> </span>involve <span class=\"_ _4\"> </span>certain <span class=\"_ _3\"> </span>judgements <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>determine <span class=\"_ _3\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>primary economic <span class=\"_ _3\"></span>environment <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _4\"> </span>parent <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>reconsiders <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>funct<span class=\"_ _1\"></span>ional <span class=\"_ _3\"></span>currency <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>its<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>entities <span class=\"_ _3\"></span>if there is a change in event<span class=\"_ _0\"></span>s and conditions which determ<span class=\"_ _0\"></span>ined the pr<span class=\"_ _1\"></span>imary economic<span class=\"_ _0\"></span> environment. Foreign <span class=\"_ _5\"></span>currency <span class=\"_ _1\"></span>transactions <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>ranslated <span class=\"_ _5\"></span>into <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>functional <span class=\"_ _1\"></span>currency <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _5\"></span>exchange rates <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>revailing <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>dates <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _5\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>valuation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-measured. <span class=\"_ _1\"></span>Foreign exchange gains <span class=\"_ _1\"></span>and losses resulting <span class=\"_ _1\"></span>from the <span class=\"_ _1\"></span>settlement of <span class=\"_ _1\"></span>such tr<span class=\"_ _1\"></span>ansactions are recognised in <span class=\"_ _1\"></span>the income statement. Monetary <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>liabilities <span class=\"_ _6\"> </span>denominated <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>foreign <span class=\"_ _6\"> </span>currencies <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>updated <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>year<span class=\"_ _1\"></span>-end <span class=\"_ _f\"> </span>spot exchange rates. Non-monetary <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical cost <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>foreign <span class=\"_ _1\"></span>currency <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using the exch<span class=\"_ _0\"></span>ange rates <span class=\"_ _e\"></span>at the <span class=\"_ _0\"></span>dates <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the<span class=\"_ _0\"></span> initial <span class=\"_ _0\"></span>transaction. <span class=\"_ _e\"></span>Non<span class=\"_ _1\"></span>-monetary <span class=\"_ _0\"></span>items me<span class=\"_ _0\"></span>asured at <span class=\"_ _e\"></span>fair value<span class=\"_ _0\"></span> in <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>foreign <span class=\"_ _5\"></span>currency <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>translated <span class=\"_ _5\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _5\"></span>was determined. Gains or losses of m<span class=\"_ _0\"></span>onetary and non-monetary items are rec<span class=\"_ _0\"></span>ognised in the income statement.  Balance <span class=\"_ _12\"> </span>sheet <span class=\"_ _12\"> </span>items <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>translated <span class=\"_ _12\"> </span>at <span class=\"_ _12\"> </span>period-end <span class=\"_ _12\"> </span>exchange <span class=\"_ _12\"> </span>rates. <span class=\"_ _12\"> </span>Exchange <span class=\"_ _c\"> </span>differences <span class=\"_ _12\"> </span>on translation of the net assets<span class=\"_ _0\"></span> of such entities whose functi<span class=\"_ _0\"></span>onal currency are not the<span class=\"_ _0\"></span> Euro are taken to equity and recorded in<span class=\"_ _0\"></span> a separate currency translation<span class=\"_ _0\"></span> reserve. (f) <span class=\"ls0\">Care and Maintenance Expenditure<span class=\"_ _0\"></span> </span>Care and <span class=\"_ _1\"></span>maintenance expenditure <span class=\"_ _1\"></span>includes costs <span class=\"_ _1\"></span>incurred to <span class=\"_ _1\"></span>maintain assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>infrastructure<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in an operationally ready<span class=\"_ _0\"></span> state during period<span class=\"_ _0\"></span>s of reduced or su<span class=\"_ _0\"></span>spended activity. These c<span class=\"_ _0\"></span>osts may relate<span class=\"_ _0\"></span> to <span class=\"_ _3\"></span>prepar<span class=\"_ _0\"></span>atory <span class=\"_ _3\"></span>wo<span class=\"_ _0\"></span>rks <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>potential <span class=\"_ _5\"></span>projects, <span class=\"_ _3\"></span>ongoing <span class=\"_ _5\"></span>maintenance <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>assets <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>currently <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>active production, or regulatory co<span class=\"_ _0\"></span>mpliance obligations. Under <span class=\"_ _1\"></span>IFRS, these <span class=\"_ _1\"></span>expenditures are classified <span class=\"_ _1\"></span>below gross <span class=\"_ _1\"></span>profit in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>statement of comprehensive income <span class=\"_ _5\"></span>because <span class=\"_ _5\"></span>they <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _5\"></span>dir<span class=\"_ _1\"></span>ectly <span class=\"_ _5\"></span>attributable <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>revenue-generating <span class=\"_ _5\"></span>operations. <span class=\"_ _5\"></span>Instead, <span class=\"_ _5\"></span>they represent <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>costs incu<span class=\"_ _0\"></span>rred whil<span class=\"_ _0\"></span>e assets <span class=\"_ _e\"></span>are not <span class=\"_ _e\"></span>in active <span class=\"_ _0\"></span>use, and <span class=\"_ _e\"></span>therefore, are<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>cognised a<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span> operating expense rather<span class=\"_ _0\"></span> than part of cost of sales.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "The <span class=\"_ _e\"></span>consolidated <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>statements <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>statements <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>Mining <span class=\"_ _0\"></span>Copper, <span class=\"_ _e\"></span>S.A.<span class=\"ls1b\">  </span>and its<span class=\"_ _0\"></span> subsidiarie<span class=\"_ _0\"></span>s, each <span class=\"_ _e\"></span>prepared up <span class=\"_ _e\"></span>to 31 <span class=\"_ _0\"></span>December, t<span class=\"_ _0\"></span>ogether w<span class=\"_ _0\"></span>ith the <span class=\"_ _e\"></span>attributable <span class=\"_ _0\"></span>share of <span class=\"_ _e\"></span>results and <span class=\"_ _5\"></span>reserves <span class=\"_ _1\"></span><span class=\"ff9\">of <span class=\"_ _5\"></span>associates <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures, <span class=\"_ _1\"></span>adjusted <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>neces<span class=\"_ _0\"></span>sary <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>conform<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s </span>accounting policies.<span class=\"_ _0\"></span> Subsidiaries <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>consolidate<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>acquisiti<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>which <span class=\"_ _3\"> </span>the <span class=\"_ _3\"></span>Group obtains <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>rol <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>continue <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>consolidated <span class=\"_ _5\"></span>until <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>such <span class=\"_ _3\"></span>control <span class=\"_ _5\"></span>ceases. <span class=\"_ _3\"></span>Control <span class=\"_ _3\"></span>exist<span class=\"_ _0\"></span>s when <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>exposed <span class=\"_ _1\"></span>to, <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>rights <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o, <span class=\"_ _5\"></span>variable<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>retur<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>involvement<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>entity and has the ability to affect <span class=\"_ _0\"></span>those returns through it<span class=\"_ _0\"></span>s power over the entit<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span>. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _5\"></span>reassesses <span class=\"_ _5\"></span>control <span class=\"_ _3\"></span>whenever <span class=\"_ _5\"></span>facts <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>circum<span class=\"_ _0\"></span>stances <span class=\"_ _5\"></span>indicate <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>one <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ore <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the elements of control ma<span class=\"_ _0\"></span>y have changed. A sub<span class=\"_ _0\"></span>sidiary is <span class=\"_ _e\"></span>an entity <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>is con<span class=\"_ _0\"></span>trolled by <span class=\"_ _e\"></span>the Group. <span class=\"_ _0\"></span>Control e<span class=\"_ _0\"></span>xists when <span class=\"_ _e\"></span>the Group<span class=\"_ _0\"></span> has <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>power to <span class=\"_ _5\"></span>govern <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>operating <span class=\"_ _5\"></span>policies <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>btain <span class=\"_ _1\"></span>benefits <span class=\"_ _5\"></span>from <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activities. <span class=\"_ _5\"></span>This<span class=\"_ _0\"></span> control is typicall<span class=\"_ _0\"></span>y achieved through<span class=\"_ _0\"></span> o<span class=\"_ _1\"></span>wnership <span class=\"_ _0\"></span>of more than 50%<span class=\"_ _0\"></span> of the voting<span class=\"_ _0\"></span> rights, either directl<span class=\"_ _0\"></span>y or indirectly. The <span class=\"_ _1\"></span>Group also <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsiders the <span class=\"_ _1\"></span>existence <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>otential v<span class=\"_ _1\"></span>oting r<span class=\"_ _1\"></span>ights, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>currently exercisable <span class=\"_ _1\"></span>or convertible, <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>assessment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>control. <span class=\"_ _5\"></span>Additionally,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>facto <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span><span class=\"ff9\">may<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>exist <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group\u2019s </span>voting rights, relative to the size and dispersion of other shareholders, give it the power to direct the<span class=\"_ _0\"></span> financial and operating p<span class=\"_ _0\"></span>olicies of the entity. If <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>ownership<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ff1\">subsidiary <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>but <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>ol <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>retained, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>transaction <span class=\"_ _3\"></span>is </span>accounted for as an equity tr<span class=\"_ _0\"></span>ansaction. If the Group loses cont<span class=\"_ _0\"></span>rol of a subsidiary, it: - <span class=\"_ _2d\"> </span><span class=\"ff1\">Derecognises <span class=\"_ _3\"></span><span class=\"ff9\">the <span class=\"_ _5\"></span>subsidiary\u2019s <span class=\"_ _3\"></span>assets, <span class=\"_ _5\"></span>liabilities, <span class=\"_ _3\"></span>non</span>-controlling <span class=\"_ _5\"></span>interests, <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>equity </span>components. - <span class=\"_ _2d\"> </span><span class=\"ff1\">Recognises any resulting gai<span class=\"_ _0\"></span>n or loss in profit or loss. </span>- <span class=\"_ _2d\"> </span><span class=\"ff1\">Recognises any retained investment at fair<span class=\"_ _0\"></span> value on the date control is los<span class=\"_ _0\"></span>t. </span>All <span class=\"_ _1\"></span>intragroup <span class=\"_ _1\"></span>balances, <span class=\"_ _1\"></span>transactions, income, <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>expenses<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>unrealised <span class=\"_ _1\"></span>profits <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>losses<span class=\"_ _0\"></span> on  tr<span class=\"_ _0\"></span>ansactions  within<span class=\"_ _e\"></span>  the <span class=\"_ _f\"> </span>Group,  ar<span class=\"_ _0\"></span>e  eliminated <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>full <span class=\"_ _f\"> </span>in  prep<span class=\"_ _0\"></span>aring <span class=\"_ _f\"> </span>the  consolid<span class=\"_ _0\"></span>ated  financia<span class=\"_ _0\"></span>l statements. The name and shareholdin<span class=\"_ _0\"></span>g of the entities included in th<span class=\"_ _0\"></span>e Group in these financial statements<span class=\"_ _0\"></span> are: <table class=\"s w225 hdf\" id=\"_71316624-f716-46c3-98c2-aaf93c86a56c\"><tr><td class=\"c x16d y1241 w118 h16\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Entity name </div></td><td class=\"c x184 y1241 w65 h16\"><div class=\"t m0 x52 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Business </div></td><td class=\"c x185 y1241 wb h16\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">%<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5d h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x52 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x186 y1241 w119 h16\"><div class=\"t m0 x23 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Country </div></td></tr><tr><td class=\"c x16d y1242 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Mining<span class=\"_ _0\"></span> Copper<span class=\"ls20\">, <span class=\"_ _1\"></span></span>S.A. (fo<span class=\"_ _0\"></span>rmer Atalaya Mining<span class=\"_ _0\"></span> Plc) </div></td><td class=\"c x184 y1242 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1242 wb h10\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">n/a </div></td><td class=\"c x186 y1242 w119 h10\"><div class=\"t m0 x5a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1243 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">EMED Mark<span class=\"_ _0\"></span>eting Ltd. </div></td><td class=\"c x184 y1243 w65 h10\"><div class=\"t m0 x1a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Trade </div></td><td class=\"c x185 y1243 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1243 w119 h10\"><div class=\"t m0 x18 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cyprus </div></td></tr><tr><td class=\"c x16d y1244 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Riotinto <span class=\"_ _0\"></span>Minera, S.L.U. </div></td><td class=\"c x184 y1244 w65 h10\"><div class=\"t m0 xd h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Operating </div></td><td class=\"c x185 y1244 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1244 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1245 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Recursos Cu<span class=\"_ _0\"></span>enca Minera, S.L.</div><div class=\"t m0 x10 h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\"> (3)</div><div class=\"t m0 xf9 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x184 y1245 w65 h10\"><div class=\"t m0 xc h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x185 y1245 wb h10\"><div class=\"t m0 x97 h18 y5d ff1 fs7 fc1 sc0 ls4d ws0\">50<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x186 y1245 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1246 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Min<span class=\"_ _0\"></span>asderiotinto Proj<span class=\"_ _0\"></span>ect (UK), Ltd. </div></td><td class=\"c x184 y1246 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1246 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1246 w119 h10\"><div class=\"t m0 x3d h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">United Kingdom<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x16d y1247 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Eastern Medite<span class=\"_ _0\"></span>rranean Exploration<span class=\"_ _0\"></span> &amp; Developm<span class=\"_ _0\"></span>ent, S.L.U. </div></td><td class=\"c x184 y1247 w65 h10\"><div class=\"t m0 xc h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x185 y1247 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1247 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y1248 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Touro<span class=\"_ _0\"></span> (UK), Ltd. </div></td><td class=\"c x184 y1248 w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y1248 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1248 w119 h10\"><div class=\"t m0 x3d h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">United Kingdom<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x16d y1249 w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Fundaci\u00f3n ARM <span class=\"_ _0\"></span> </div></td><td class=\"c x184 y1249 w65 h10\"><div class=\"t m0 x1b h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Trust </div></td><td class=\"c x185 y1249 wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y1249 w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124a w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cobre San Ra<span class=\"_ _0\"></span>fael, S.L.</div><div class=\"t m0 x87 h17 yb62 ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xfa h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x184 y124a w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124a wb h10\"><div class=\"t m0 x13 h18 y5d ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x186 y124a w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124b w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Servicio<span class=\"_ _0\"></span>s Mineros, S.L.<span class=\"_ _0\"></span>U. </div></td><td class=\"c x184 y124b w65 h10\"><div class=\"t m0 x1f h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x185 y124b wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124b w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124c w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Mas<span class=\"_ _0\"></span>a Valverde, S.L.U. </div></td><td class=\"c x184 y124c w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124c wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124c w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124d w118 h16\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Financin<span class=\"_ _0\"></span>g Ltd. </div></td><td class=\"c x184 y124d w65 h16\"><div class=\"t m0 xb h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Financing </div></td><td class=\"c x185 y124d wb h16\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124d w119 h16\"><div class=\"t m0 x18 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Cyprus </div></td></tr><tr><td class=\"c x16d y124e w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Atalaya Ossa<span class=\"_ _0\"></span> Morena, S.L. </div></td><td class=\"c x184 y124e w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124e wb h10\"><div class=\"t m0 x46 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">99.9% </div></td><td class=\"c x186 y124e w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr><tr><td class=\"c x16d y124f w118 h10\"><div class=\"t m0 x5 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Iberian Polimet<span class=\"_ _0\"></span>al S.L. </div></td><td class=\"c x184 y124f w65 h10\"><div class=\"t m0 x2a h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Development<span class=\"_ _0\"></span> </div></td><td class=\"c x185 y124f wb h10\"><div class=\"t m0 x90 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">100% </div></td><td class=\"c x186 y124f w119 h10\"><div class=\"t m0 x4 h18 y5d ff1 fs7 fc1 sc0 ls0 ws0\">Spain </div></td></tr></table>Notes (1) <span class=\"_ _35\"> </span><span class=\"ff1\">Cobr<span class=\"_ _1\"></span>e San Rafael, S.L. <span class=\"_ _1\"></span>is the entity which holds the <span class=\"_ _1\"></span>mining rights of the <span class=\"_ _1\"></span>Proyecto Touro. The </span>Group <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>control <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>management<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _5\"></span>S.L., <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>one <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>two<span class=\"_ _0\"></span> Directors, management <span class=\"_ _0\"></span>of the financial books.  (2) <span class=\"_ _1b\"> </span><span class=\"ff1\">The <span class=\"_ _4\"> </span>effective <span class=\"_ _6\"> </span>proportion <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>shares <span class=\"_ _6\"> </span>held <span class=\"_ _6\"> </span>as <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>31 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2023 </span>remained unchanged. (3) <span class=\"_ _1b\"> </span><span class=\"ff1\">Recursos<span class=\"_ _0\"></span> Cuenca Minera is a joint vent<span class=\"_ _0\"></span>ure with ARM, see note 16. </span>The Group applies the a<span class=\"_ _0\"></span>cquisition method to acco<span class=\"_ _0\"></span>unt for business combinations.<span class=\"_ _0\"></span> The consideration transferred for the acquisiti<span class=\"_ _0\"></span>on of a subsidiary is the<span class=\"_ _0\"></span> fair value of the transf<span class=\"_ _0\"></span>erred assets, liabilities incurred by the former owne<span class=\"_ _0\"></span>rs of the acquiree, and the equity inte<span class=\"_ _0\"></span>rests issued by the Group. The consideration transfe<span class=\"_ _0\"></span>rred includes the fair value of an<span class=\"_ _0\"></span>y asset or liability resultin<span class=\"_ _0\"></span>g from a contingent consideration arrangement. <span class=\"_ _0\"></span>Identifiable assets acquired, <span class=\"_ _0\"></span>liabilities and contingent liabilities assumed in a business c<span class=\"_ _0\"></span>ombination are measured initially at fai<span class=\"_ _0\"></span>r value at the acquisition dat<span class=\"_ _0\"></span>e. The Group recognised any non-controlling<span class=\"_ _0\"></span> interest in the acquiree<span class=\"_ _0\"></span> on an acquisition-<span class=\"ls6b\">by<span class=\"_ _1\"></span></span>-acquisition basis, either at fair value<span class=\"_ _0\"></span> or at the non-<span class=\"ff9\">controlling interes<span class=\"_ _0\"></span>t\u2019s <span class=\"ff1\">proportionate share of the recognised<span class=\"_ _0\"></span> </span></span>amounts of acquiree\u2019s id<span class=\"_ _0\"></span>entifiable net assets.<span class=\"ff1\"> </span>Non-controlling  interests  in  the  results <span class=\"_ _7\"> </span>and  equity  of  subsidiaries  are  shown  separately  in <span class=\"_ _7\"> </span>the<span class=\"_ _0\"></span> consolidated sta<span class=\"_ _0\"></span>tement of p<span class=\"_ _0\"></span>rofit or loss, <span class=\"_ _0\"></span>statement of<span class=\"_ _0\"></span> comprehensive inc<span class=\"_ _0\"></span>ome, statem<span class=\"_ _0\"></span>ent of change<span class=\"_ _0\"></span>s in equity and statement of<span class=\"_ _0\"></span> financial position. If <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontractual <span class=\"_ _5\"></span>arrangements <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>determine<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>attribution <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>earnings, <span class=\"_ _5\"></span>such <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>profit-<span class=\"_ _3c\"> </span>sharing agreement <span class=\"ls26\">or</span> the attribution specified <span class=\"_ _1\"></span>by the arrangement the <span class=\"_ _1\"></span>non-controlling interest will be presented accordingly. Otherwise, the relative ownership interests in the <span class=\"_ _1\"></span>entity should be used if the <span class=\"_ _1\"></span>parent\u2019s <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>non<span class=\"ff1\">-</span>controlling <span class=\"_ _1\"></span>interest\u2019s <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the as<span class=\"_ _1\"></span>sets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities <span class=\"_ _5\"></span>ar<span class=\"_ _0\"></span>e proportional. When <span class=\"_ _e\"></span>contractual <span class=\"_ _0\"></span>profit-sharing <span class=\"_ _e\"></span>arrangement <span class=\"_ _e\"></span>changes <span class=\"_ _e\"></span>over <span class=\"_ _0\"></span>time, <span class=\"_ _e\"></span>the e<span class=\"_ _0\"></span>arnings <span class=\"_ _e\"></span>allocation <span class=\"_ _e\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>non-<span class=\"_ _3c\"> </span>controlling interest should b<span class=\"_ _0\"></span>e based on its present entitl<span class=\"_ _0\"></span>ement. (b) Changes in ownership int<span class=\"_ _0\"></span>erests in subsidiaries without chang<span class=\"_ _0\"></span>e of control Transactions with <span class=\"_ _5\"></span>non-controlling interests <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _1\"></span>result <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>loss of <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>ac<span class=\"_ _0\"></span>counted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>as equity  transactions  <span class=\"ff9\">\u2013</span>  that  is,  as  transacti<span class=\"_ _0\"></span>ons  with  the  owners  in  their  capacity  as  owners.  The<span class=\"_ _0\"></span> difference <span class=\"_ _f\"> </span>between<span class=\"_ _0\"></span>  fair<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>any  con<span class=\"_ _0\"></span>sideration <span class=\"_ _f\"> </span>paid <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>relevant  sh<span class=\"_ _0\"></span>are <span class=\"_ _f\"> </span>acquired <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the carrying <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>of net <span class=\"_ _e\"></span>assets <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the sub<span class=\"_ _0\"></span>sidiary <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recorded <span class=\"_ _e\"></span>in equity. <span class=\"_ _e\"></span>Gains <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>losses <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>disposals <span class=\"_ _e\"></span>to non-<span class=\"_ _3c\"> </span>controlling interests are al<span class=\"_ _0\"></span>so recorded in equity. (c) Disposal of subsidiaries When <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group ceases <span class=\"_ _5\"></span>to have <span class=\"_ _5\"></span>control any <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>etained <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>entit<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>re-measured <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>fair<span class=\"_ _0\"></span> value <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>date <span class=\"_ _e\"></span>when c<span class=\"_ _0\"></span>ontrol is <span class=\"_ _e\"></span>lost, <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>change in <span class=\"_ _e\"></span>carrying <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>ofit <span class=\"_ _e\"></span>or loss.<span class=\"_ _0\"></span> The <span class=\"_ _4\"> </span>fair <span class=\"_ _3\"> </span>value <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>initial <span class=\"_ _4\"> </span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>purposes <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>bsequently <span class=\"_ _3\"></span>accounting <span class=\"_ _4\"> </span>for <span class=\"_ _3\"></span>the retained interest as an associate, joint ventur<span class=\"_ _0\"></span>e or financial asset. In addition, any amounts p<span class=\"_ _0\"></span>reviously recognised <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ther <span class=\"_ _0\"></span>comprehensive <span class=\"_ _e\"></span>income in<span class=\"_ _0\"></span> respect<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of tha<span class=\"_ _0\"></span>t entit<span class=\"_ _0\"></span>y are<span class=\"_ _0\"></span> acco<span class=\"_ _0\"></span>unted fo<span class=\"_ _0\"></span>r as<span class=\"_ _0\"></span> if <span class=\"_ _e\"></span>the Gro<span class=\"_ _0\"></span>up had <span class=\"_ _4\"> </span>directly <span class=\"_ _4\"> </span>disposed <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>assets <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>liabilities. <span class=\"_ _4\"> </span>This <span class=\"_ _6\"> </span>may <span class=\"_ _4\"> </span>mean <span class=\"_ _4\"> </span>that <span class=\"_ _6\"> </span>amounts <span class=\"_ _4\"> </span>previously<span class=\"_ _e\"></span> recognised in other comp<span class=\"_ _0\"></span>rehensive income are<span class=\"_ _0\"></span> reclassified to profit or loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "(a) Acquisition-related costs<span class=\"_ _0\"></span> are expensed as incur<span class=\"_ _0\"></span>red If <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>combination <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>achieved <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>stages, <span class=\"_ _e\"></span>the acq<span class=\"_ _0\"></span>uisition <span class=\"_ _0\"></span>date c<span class=\"_ _0\"></span>arrying <span class=\"_ _e\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the acqui<span class=\"_ _0\"></span>rer\u2019s previously held equity inte<span class=\"_ _0\"></span>rest in the acquire is <span class=\"ls1a\">re</span>-measured to fai<span class=\"_ _0\"></span>r value at the acquisition date; any<span class=\"_ _e\"></span> gains or losses arising f<span class=\"_ _0\"></span>rom such re-measurement are rec<span class=\"_ _0\"></span>ognised in profit or loss.<span class=\"_ _3c\"> </span> Any  c<span class=\"_ _0\"></span>ontingent <span class=\"_ _f\"> </span>considerati<span class=\"_ _0\"></span>on  t<span class=\"_ _0\"></span>o  be<span class=\"_ _0\"></span>  transfe<span class=\"_ _0\"></span>rred  b<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>  th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>Group <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _6\"> </span>at  fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>at <span class=\"_ _f\"> </span>the acquisition  date. <span class=\"_ _f\"> </span>Subsequent  chan<span class=\"_ _0\"></span>ges  to  the  fai<span class=\"_ _0\"></span>r  valu<span class=\"_ _0\"></span>e  of  the  c<span class=\"_ _0\"></span>ontingent  consideration <span class=\"_ _f\"> </span>that  i<span class=\"_ _0\"></span>s deemed t<span class=\"_ _0\"></span>o be <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>asset <span class=\"_ _0\"></span>or liabi<span class=\"_ _0\"></span>lity is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance w<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>h I<span class=\"_ _0\"></span>FRS 9 <span class=\"_ _e\"></span>in profit <span class=\"_ _e\"></span>or loss. <span class=\"_ _0\"></span>Contingent consideration  that  is  classified  as  equity  is <span class=\"_ _7\"> </span>not  re-measured,  and  its  subsequent  settlement  is accounted for within equit<span class=\"_ _0\"></span>y. Inter-company <span class=\"_ _c\"> </span>transactions, <span class=\"_ _c\"> </span>balances, <span class=\"_ _c\"> </span>income <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>expenses <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _c\"> </span>between <span class=\"_ _c\"> </span>Group companies  are <span class=\"_ _f\"> </span>eliminated.  Gains <span class=\"_ _f\"> </span>and  losses <span class=\"_ _f\"> </span>resulting  from<span class=\"_ _0\"></span>  intercompany <span class=\"_ _f\"> </span>transactions  that  a<span class=\"_ _0\"></span>re recognised <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>assets <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>also <span class=\"_ _4\"> </span>eliminated. <span class=\"_ _6\"> </span>Accounting <span class=\"_ _4\"> </span>policies <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>subsidiari<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _6\"> </span>changed<span class=\"_ _0\"></span> where necessary to ensure<span class=\"_ _0\"></span> consistency with the policies<span class=\"_ _0\"></span> adopted by the Group. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "(a) Acquisition-related costs<span class=\"_ _0\"></span> are expensed as incur<span class=\"_ _0\"></span>red If <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>combination <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>achieved <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>stages, <span class=\"_ _e\"></span>the acq<span class=\"_ _0\"></span>uisition <span class=\"_ _0\"></span>date c<span class=\"_ _0\"></span>arrying <span class=\"_ _e\"></span>value o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the acqui<span class=\"_ _0\"></span>rer\u2019s previously held equity inte<span class=\"_ _0\"></span>rest in the acquire is <span class=\"ls1a\">re</span>-measured to fai<span class=\"_ _0\"></span>r value at the acquisition date; any<span class=\"_ _e\"></span> gains or losses arising f<span class=\"_ _0\"></span>rom such re-measurement are rec<span class=\"_ _0\"></span>ognised in profit or loss.<span class=\"_ _3c\"> </span> Any  c<span class=\"_ _0\"></span>ontingent <span class=\"_ _f\"> </span>considerati<span class=\"_ _0\"></span>on  t<span class=\"_ _0\"></span>o  be<span class=\"_ _0\"></span>  transfe<span class=\"_ _0\"></span>rred  b<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>  th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>Group <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _6\"> </span>at  fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>at <span class=\"_ _f\"> </span>the acquisition  date. <span class=\"_ _f\"> </span>Subsequent  chan<span class=\"_ _0\"></span>ges  to  the  fai<span class=\"_ _0\"></span>r  valu<span class=\"_ _0\"></span>e  of  the  c<span class=\"_ _0\"></span>ontingent  consideration <span class=\"_ _f\"> </span>that  i<span class=\"_ _0\"></span>s deemed t<span class=\"_ _0\"></span>o be <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>asset <span class=\"_ _0\"></span>or liabi<span class=\"_ _0\"></span>lity is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance w<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>h I<span class=\"_ _0\"></span>FRS 9 <span class=\"_ _e\"></span>in profit <span class=\"_ _e\"></span>or loss. <span class=\"_ _0\"></span>Contingent consideration  that  is  classified  as  equity  is <span class=\"_ _7\"> </span>not  re-measured,  and  its  subsequent  settlement  is accounted for within equit<span class=\"_ _0\"></span>y. Inter-company <span class=\"_ _c\"> </span>transactions, <span class=\"_ _c\"> </span>balances, <span class=\"_ _c\"> </span>income <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>expenses <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _c\"> </span>between <span class=\"_ _c\"> </span>Group companies  are <span class=\"_ _f\"> </span>eliminated.  Gains <span class=\"_ _f\"> </span>and  losses <span class=\"_ _f\"> </span>resulting  from<span class=\"_ _0\"></span>  intercompany <span class=\"_ _f\"> </span>transactions  that  a<span class=\"_ _0\"></span>re recognised <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>assets <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>also <span class=\"_ _4\"> </span>eliminated. <span class=\"_ _6\"> </span>Accounting <span class=\"_ _4\"> </span>policies <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>subsidiari<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _6\"> </span>changed<span class=\"_ _0\"></span> where necessary to ensure<span class=\"_ _0\"></span> consistency with the policies<span class=\"_ _0\"></span> adopted by the Group. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "(d) Associates and joint vent<span class=\"_ _0\"></span>ures An <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>an ent<span class=\"_ _1\"></span>ity <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _1\"></span>influence. <span class=\"_ _1\"></span>Significant <span class=\"_ _1\"></span>influence <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>the power <span class=\"_ _7\"> </span>to  participate  in <span class=\"_ _7\"> </span>the  financial <span class=\"_ _7\"> </span>and  operating  policy <span class=\"_ _7\"> </span>decisions  of  the<span class=\"_ _1\"></span>  investee <span class=\"_ _7\"> </span>(generally<span class=\"_ _0\"></span> accompanying <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>shareholding <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>between <span class=\"_ _0\"></span>20% <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>50% <span class=\"_ _e\"></span>of the <span class=\"_ _31\"></span>v<span class=\"_ _1\"></span>oting <span class=\"_ _e\"></span>rights) <span class=\"_ _e\"></span>but is <span class=\"_ _31\"></span>not <span class=\"_ _0\"></span>control <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>joint control over those polici<span class=\"_ _0\"></span>es.  A <span class=\"_ _4\"> </span>joint <span class=\"_ _4\"> </span>venture <span class=\"_ _3\"> </span>is <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>type <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>joint <span class=\"_ _4\"> </span>arrangement <span class=\"_ _4\"> </span>whereby <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>parties <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>control <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the arrangement <span class=\"_ _4\"> </span>have <span class=\"_ _3\"></span>rights <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>net <span class=\"_ _4\"> </span>assets <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>enture. <span class=\"_ _4\"> </span>Joint <span class=\"_ _4\"> </span>control <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntractuall<span class=\"_ _0\"></span>y agreed <span class=\"_ _5\"></span>sharing <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>exists<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>decisions <span class=\"_ _5\"></span>about <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>relevant activities require the unani<span class=\"_ _0\"></span>mous consent of the parties<span class=\"_ _0\"></span> sharing control. Investments <span class=\"_ _e\"></span>in as<span class=\"_ _0\"></span>sociates <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>joint ventu<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>accounted fo<span class=\"_ _0\"></span>r u<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>equity me<span class=\"_ _0\"></span>thod <span class=\"_ _e\"></span>of accoun<span class=\"_ _0\"></span>ting. Under <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>method, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>investment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>initially recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost, <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is increased or decreased to recognise the investor\u2019s shar<span class=\"_ _1\"></span><span class=\"ff1\">e of the profit or <span class=\"_ _1\"></span>loss of the investee after the </span>date <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>acquisition. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>associates <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>joint <span class=\"_ _31\"></span>ventures <span class=\"_ _0\"></span>includes <span class=\"_ _31\"></span>goodwill <span class=\"_ _e\"></span>identified on acquisition. If the ownership interest in<span class=\"_ _0\"></span> an associate or joint ventu<span class=\"_ _0\"></span>re is reduced but significant infl<span class=\"_ _0\"></span>uence is retained, only a proportiona<span class=\"_ _0\"></span>te share of the amoun<span class=\"_ _0\"></span>ts previously recognised in<span class=\"_ _0\"></span> other comprehensive income is reclassified to<span class=\"_ _0\"></span> profit or loss where appr<span class=\"_ _0\"></span>opriate. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p\u2019s <span class=\"_ _5\"></span>share <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>post<span class=\"ff1\">-acquisition <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>statement, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>its </span>share <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _a\"> </span>post-acquisition <span class=\"_ _a\"> </span>mov<span class=\"_ _1\"></span>ements <span class=\"_ _a\"> </span>in <span class=\"_ _c\"> </span>other <span class=\"_ _a\"> </span>comprehensive <span class=\"_ _a\"> </span>income <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>other comprehensive <span class=\"_ _e\"></span>income, w<span class=\"_ _0\"></span>ith <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>corresponding <span class=\"_ _e\"></span>adjustment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carrying am<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>unt <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the investment.<span class=\"_ _e\"></span> When the G<span class=\"_ _0\"></span>roup share <span class=\"_ _0\"></span>of losses in <span class=\"_ _0\"></span>an associate <span class=\"_ _0\"></span>or a joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture equal<span class=\"_ _0\"></span>s or exceed<span class=\"_ _0\"></span>s its interest <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e associate or joint <span class=\"_ _1\"></span>venture, including <span class=\"_ _1\"></span>any other unsecured receivables, the <span class=\"_ _1\"></span>Group does not r<span class=\"_ _1\"></span>ecognise further losses, <span class=\"_ _0\"></span>unless it has <span class=\"_ _0\"></span>incurred legal <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r constructi<span class=\"_ _0\"></span>ve obligations o<span class=\"_ _0\"></span>r made payme<span class=\"_ _0\"></span>nts on behalf <span class=\"_ _0\"></span>of the associate or the join<span class=\"_ _0\"></span>t venture. The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>determines <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>reporting <span class=\"_ _6\"> </span>date <span class=\"_ _6\"> </span>whether <span class=\"_ _4\"> </span>there <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>any <span class=\"_ _6\"> </span>objective <span class=\"_ _6\"> </span>evidence <span class=\"_ _6\"> </span>that <span class=\"_ _4\"> </span>the investment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>red. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ase, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>calculates the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of im<span class=\"_ _0\"></span>pairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the diff<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>ence <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>recov<span class=\"_ _1\"></span>erable <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>associate o<span class=\"_ _0\"></span>r the<span class=\"_ _0\"></span> joint <span class=\"_ _5\"></span>venture <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>recognises <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _5\"></span>adjacent <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>\u2018share <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>profit/(loss) <span class=\"_ _5\"></span>of associates\u2019 or joint ventu<span class=\"_ _0\"></span>res\u2019 in the income statement.<span class=\"_ _3c\"> </span>Profits and <span class=\"_ _e\"></span>losses resulting <span class=\"_ _e\"></span>from upstream <span class=\"_ _e\"></span>and downstream<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group and <span class=\"_ _0\"></span>its associate <span class=\"_ _0\"></span>or j<span class=\"_ _0\"></span>oint ven<span class=\"_ _0\"></span>ture are<span class=\"_ _0\"></span> recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>the Group\u2019s <span class=\"_ _e\"></span>consolidated <span class=\"_ _0\"></span>financial s<span class=\"_ _0\"></span>tatements <span class=\"_ _0\"></span>only t<span class=\"_ _0\"></span>o th<span class=\"_ _0\"></span>e extent <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>unrelated <span class=\"_ _5\"></span>investors\u2019 <span class=\"_ _1\"></span>interests <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>associat<span class=\"ff1\">es <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures. <span class=\"_ _5\"></span>Un<span class=\"_ _0\"></span>realised <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are </span>eliminated <span class=\"_ _f\"> </span>unless <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>transaction  p<span class=\"_ _0\"></span>rovides  e<span class=\"_ _0\"></span>vidence <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>impairment <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>asset <span class=\"_ _f\"> </span>transferred.<span class=\"_ _0\"></span> Accounting <span class=\"_ _5\"></span>policies <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>associates<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>changed <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ensure <span class=\"_ _5\"></span>consistency <span class=\"_ _5\"></span>with the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>olicies <span class=\"_ _5\"></span>adopted <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>Dilution <span class=\"_ _1\"></span>gains <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>arising<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>associates <span class=\"_ _1\"></span>or joint ventures are recogni<span class=\"_ _0\"></span>sed in the income statemen<span class=\"_ _0\"></span>t.<span class=\"_ _3c\"> </span>2.<span class=\"ls0\">4 Interest in joint arrangements<span class=\"ff2 fs0\"> </span></span>A <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>contractual arrangement <span class=\"_ _1\"></span>whereby <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other <span class=\"_ _5\"></span>parties <span class=\"_ _1\"></span>undertake an ec<span class=\"_ _0\"></span>onomic ac<span class=\"_ _0\"></span>tivity <span class=\"_ _0\"></span>that is<span class=\"_ _0\"></span> subj<span class=\"_ _0\"></span>ect to<span class=\"_ _0\"></span> joint <span class=\"_ _e\"></span>control that<span class=\"_ _0\"></span> is <span class=\"_ _e\"></span>when the<span class=\"_ _0\"></span> stra<span class=\"_ _0\"></span>tegic, financial<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and opera<span class=\"_ _0\"></span>ting policy <span class=\"_ _0\"></span>decisions <span class=\"_ _e\"></span>relating <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>activities <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>joint <span class=\"_ _0\"></span>arrangement <span class=\"_ _e\"></span>require <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>unanimous <span class=\"_ _e\"></span>consent <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the parties sharing cont<span class=\"_ _0\"></span>rol. Where <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>under<span class=\"_ _0\"></span>takes <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activitie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>oint <span class=\"_ _1\"></span>arrangements <span class=\"_ _1\"></span>directly, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>share of <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>controlled <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>incurred <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>ventures<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>in the financial statemen<span class=\"_ _0\"></span>ts of t<span class=\"_ _0\"></span>he relevant entit<span class=\"_ _0\"></span>y and classified according t<span class=\"_ _0\"></span>o their natur<span class=\"_ _0\"></span>e. Liabilities and<span class=\"_ _0\"></span> expenses incurred <span class=\"_ _1\"></span>directly in respect o<span class=\"_ _1\"></span>f interests in <span class=\"_ _1\"></span>jointly controlled assets are <span class=\"_ _1\"></span>accounted for on <span class=\"_ _1\"></span>an accrual <span class=\"_ _3\"></span>basis. <span class=\"_ _5\"></span>Income <span class=\"_ _3\"></span>from <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>sale <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>use <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>share <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>output <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>jointly <span class=\"_ _5\"></span>controlle<span class=\"_ _1\"></span><span class=\"ff1 ls6b\">d </span>assets, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>its <span class=\"_ _3\"></span>share <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>arrangement <span class=\"_ _4\"> </span>expenses, <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>recognised <span class=\"_ _3\"> </span>when <span class=\"_ _4\"> </span>it <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>probable <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>the economic <span class=\"_ _e\"></span>benefits <span class=\"_ _e\"></span>associated <span class=\"_ _e\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>transactions w<span class=\"_ _0\"></span>ill <span class=\"_ _e\"></span>flow <span class=\"_ _0\"></span>to/from <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>can be measured reliably. The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>ente<span class=\"_ _0\"></span>rs <span class=\"_ _3\"></span>joint <span class=\"_ _5\"></span>arrangements<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>involve <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>establishment <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _5\"></span>entity <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> each <span class=\"_ _6\"> </span>acquiree <span class=\"_ _4\"> </span>has <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>(jointly <span class=\"_ _4\"> </span>controlled <span class=\"_ _4\"> </span>entity). <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _4\"> </span>reports <span class=\"_ _6\"> </span>its <span class=\"_ _6\"> </span>interests <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>jointly<span class=\"_ _0\"></span> controlled entities using the<span class=\"_ _0\"></span> equity method of accoun<span class=\"_ _0\"></span>ting. Where  the  G<span class=\"_ _0\"></span>roup  transacts<span class=\"_ _0\"></span>  with  its  join<span class=\"_ _0\"></span>tly  controlled <span class=\"_ _f\"> </span>entities,  unrealised <span class=\"_ _f\"> </span>profits  and <span class=\"_ _f\"> </span>losses  are<span class=\"_ _0\"></span> eliminated to the extent of<span class=\"_ _0\"></span> the Group\u2019s interest in the<span class=\"_ _0\"></span> joint arrangement.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "(d) Associates and joint vent<span class=\"_ _0\"></span>ures An <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>an ent<span class=\"_ _1\"></span>ity <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _1\"></span>influence. <span class=\"_ _1\"></span>Significant <span class=\"_ _1\"></span>influence <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>the power <span class=\"_ _7\"> </span>to  participate  in <span class=\"_ _7\"> </span>the  financial <span class=\"_ _7\"> </span>and  operating  policy <span class=\"_ _7\"> </span>decisions  of  the<span class=\"_ _1\"></span>  investee <span class=\"_ _7\"> </span>(generally<span class=\"_ _0\"></span> accompanying <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>shareholding <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>between <span class=\"_ _0\"></span>20% <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>50% <span class=\"_ _e\"></span>of the <span class=\"_ _31\"></span>v<span class=\"_ _1\"></span>oting <span class=\"_ _e\"></span>rights) <span class=\"_ _e\"></span>but is <span class=\"_ _31\"></span>not <span class=\"_ _0\"></span>control <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>joint control over those polici<span class=\"_ _0\"></span>es.  A <span class=\"_ _4\"> </span>joint <span class=\"_ _4\"> </span>venture <span class=\"_ _3\"> </span>is <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>type <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>joint <span class=\"_ _4\"> </span>arrangement <span class=\"_ _4\"> </span>whereby <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>parties <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>control <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the arrangement <span class=\"_ _4\"> </span>have <span class=\"_ _3\"></span>rights <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>net <span class=\"_ _4\"> </span>assets <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>enture. <span class=\"_ _4\"> </span>Joint <span class=\"_ _4\"> </span>control <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntractuall<span class=\"_ _0\"></span>y agreed <span class=\"_ _5\"></span>sharing <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>exists<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>decisions <span class=\"_ _5\"></span>about <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>relevant activities require the unani<span class=\"_ _0\"></span>mous consent of the parties<span class=\"_ _0\"></span> sharing control. Investments <span class=\"_ _e\"></span>in as<span class=\"_ _0\"></span>sociates <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>joint ventu<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>accounted fo<span class=\"_ _0\"></span>r u<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>equity me<span class=\"_ _0\"></span>thod <span class=\"_ _e\"></span>of accoun<span class=\"_ _0\"></span>ting. Under <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>method, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>investment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>initially recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost, <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is increased or decreased to recognise the investor\u2019s shar<span class=\"_ _1\"></span><span class=\"ff1\">e of the profit or <span class=\"_ _1\"></span>loss of the investee after the </span>date <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>acquisition. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>associates <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>joint <span class=\"_ _31\"></span>ventures <span class=\"_ _0\"></span>includes <span class=\"_ _31\"></span>goodwill <span class=\"_ _e\"></span>identified on acquisition. If the ownership interest in<span class=\"_ _0\"></span> an associate or joint ventu<span class=\"_ _0\"></span>re is reduced but significant infl<span class=\"_ _0\"></span>uence is retained, only a proportiona<span class=\"_ _0\"></span>te share of the amoun<span class=\"_ _0\"></span>ts previously recognised in<span class=\"_ _0\"></span> other comprehensive income is reclassified to<span class=\"_ _0\"></span> profit or loss where appr<span class=\"_ _0\"></span>opriate. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p\u2019s <span class=\"_ _5\"></span>share <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>post<span class=\"ff1\">-acquisition <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>statement, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>its </span>share <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _a\"> </span>post-acquisition <span class=\"_ _a\"> </span>mov<span class=\"_ _1\"></span>ements <span class=\"_ _a\"> </span>in <span class=\"_ _c\"> </span>other <span class=\"_ _a\"> </span>comprehensive <span class=\"_ _a\"> </span>income <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>other comprehensive <span class=\"_ _e\"></span>income, w<span class=\"_ _0\"></span>ith <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>corresponding <span class=\"_ _e\"></span>adjustment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carrying am<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>unt <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the investment.<span class=\"_ _e\"></span> When the G<span class=\"_ _0\"></span>roup share <span class=\"_ _0\"></span>of losses in <span class=\"_ _0\"></span>an associate <span class=\"_ _0\"></span>or a joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture equal<span class=\"_ _0\"></span>s or exceed<span class=\"_ _0\"></span>s its interest <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e associate or joint <span class=\"_ _1\"></span>venture, including <span class=\"_ _1\"></span>any other unsecured receivables, the <span class=\"_ _1\"></span>Group does not r<span class=\"_ _1\"></span>ecognise further losses, <span class=\"_ _0\"></span>unless it has <span class=\"_ _0\"></span>incurred legal <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r constructi<span class=\"_ _0\"></span>ve obligations o<span class=\"_ _0\"></span>r made payme<span class=\"_ _0\"></span>nts on behalf <span class=\"_ _0\"></span>of the associate or the join<span class=\"_ _0\"></span>t venture. The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>determines <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>reporting <span class=\"_ _6\"> </span>date <span class=\"_ _6\"> </span>whether <span class=\"_ _4\"> </span>there <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>any <span class=\"_ _6\"> </span>objective <span class=\"_ _6\"> </span>evidence <span class=\"_ _6\"> </span>that <span class=\"_ _4\"> </span>the investment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>red. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ase, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>calculates the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of im<span class=\"_ _0\"></span>pairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the diff<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>ence <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>recov<span class=\"_ _1\"></span>erable <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>associate o<span class=\"_ _0\"></span>r the<span class=\"_ _0\"></span> joint <span class=\"_ _5\"></span>venture <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>recognises <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _5\"></span>adjacent <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>\u2018share <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>profit/(loss) <span class=\"_ _5\"></span>of associates\u2019 or joint ventu<span class=\"_ _0\"></span>res\u2019 in the income statement.<span class=\"_ _3c\"> </span>Profits and <span class=\"_ _e\"></span>losses resulting <span class=\"_ _e\"></span>from upstream <span class=\"_ _e\"></span>and downstream<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group and <span class=\"_ _0\"></span>its associate <span class=\"_ _0\"></span>or j<span class=\"_ _0\"></span>oint ven<span class=\"_ _0\"></span>ture are<span class=\"_ _0\"></span> recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>the Group\u2019s <span class=\"_ _e\"></span>consolidated <span class=\"_ _0\"></span>financial s<span class=\"_ _0\"></span>tatements <span class=\"_ _0\"></span>only t<span class=\"_ _0\"></span>o th<span class=\"_ _0\"></span>e extent <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>unrelated <span class=\"_ _5\"></span>investors\u2019 <span class=\"_ _1\"></span>interests <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>associat<span class=\"ff1\">es <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures. <span class=\"_ _5\"></span>Un<span class=\"_ _0\"></span>realised <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are </span>eliminated <span class=\"_ _f\"> </span>unless <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>transaction  p<span class=\"_ _0\"></span>rovides  e<span class=\"_ _0\"></span>vidence <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>impairment <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>asset <span class=\"_ _f\"> </span>transferred.<span class=\"_ _0\"></span> Accounting <span class=\"_ _5\"></span>policies <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>associates<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>changed <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ensure <span class=\"_ _5\"></span>consistency <span class=\"_ _5\"></span>with the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>olicies <span class=\"_ _5\"></span>adopted <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>Dilution <span class=\"_ _1\"></span>gains <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>arising<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>associates <span class=\"_ _1\"></span>or joint ventures are recogni<span class=\"_ _0\"></span>sed in the income statemen<span class=\"_ _0\"></span>t.<span class=\"_ _3c\"> </span>2.<span class=\"ls0\">4 Interest in joint arrangements<span class=\"ff2 fs0\"> </span></span>A <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>contractual arrangement <span class=\"_ _1\"></span>whereby <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other <span class=\"_ _5\"></span>parties <span class=\"_ _1\"></span>undertake an ec<span class=\"_ _0\"></span>onomic ac<span class=\"_ _0\"></span>tivity <span class=\"_ _0\"></span>that is<span class=\"_ _0\"></span> subj<span class=\"_ _0\"></span>ect to<span class=\"_ _0\"></span> joint <span class=\"_ _e\"></span>control that<span class=\"_ _0\"></span> is <span class=\"_ _e\"></span>when the<span class=\"_ _0\"></span> stra<span class=\"_ _0\"></span>tegic, financial<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and opera<span class=\"_ _0\"></span>ting policy <span class=\"_ _0\"></span>decisions <span class=\"_ _e\"></span>relating <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>activities <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>joint <span class=\"_ _0\"></span>arrangement <span class=\"_ _e\"></span>require <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>unanimous <span class=\"_ _e\"></span>consent <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the parties sharing cont<span class=\"_ _0\"></span>rol. Where <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>under<span class=\"_ _0\"></span>takes <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activitie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>oint <span class=\"_ _1\"></span>arrangements <span class=\"_ _1\"></span>directly, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>share of <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>controlled <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>incurred <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>ventures<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>in the financial statemen<span class=\"_ _0\"></span>ts of t<span class=\"_ _0\"></span>he relevant entit<span class=\"_ _0\"></span>y and classified according t<span class=\"_ _0\"></span>o their natur<span class=\"_ _0\"></span>e. Liabilities and<span class=\"_ _0\"></span> expenses incurred <span class=\"_ _1\"></span>directly in respect o<span class=\"_ _1\"></span>f interests in <span class=\"_ _1\"></span>jointly controlled assets are <span class=\"_ _1\"></span>accounted for on <span class=\"_ _1\"></span>an accrual <span class=\"_ _3\"></span>basis. <span class=\"_ _5\"></span>Income <span class=\"_ _3\"></span>from <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>sale <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>use <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>share <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>output <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>jointly <span class=\"_ _5\"></span>controlle<span class=\"_ _1\"></span><span class=\"ff1 ls6b\">d </span>assets, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>its <span class=\"_ _3\"></span>share <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>arrangement <span class=\"_ _4\"> </span>expenses, <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>recognised <span class=\"_ _3\"> </span>when <span class=\"_ _4\"> </span>it <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>probable <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>the economic <span class=\"_ _e\"></span>benefits <span class=\"_ _e\"></span>associated <span class=\"_ _e\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>transactions w<span class=\"_ _0\"></span>ill <span class=\"_ _e\"></span>flow <span class=\"_ _0\"></span>to/from <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>can be measured reliably. The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>ente<span class=\"_ _0\"></span>rs <span class=\"_ _3\"></span>joint <span class=\"_ _5\"></span>arrangements<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>involve <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>establishment <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _5\"></span>entity <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> each <span class=\"_ _6\"> </span>acquiree <span class=\"_ _4\"> </span>has <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>(jointly <span class=\"_ _4\"> </span>controlled <span class=\"_ _4\"> </span>entity). <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _4\"> </span>reports <span class=\"_ _6\"> </span>its <span class=\"_ _6\"> </span>interests <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>jointly<span class=\"_ _0\"></span> controlled entities using the<span class=\"_ _0\"></span> equity method of accoun<span class=\"_ _0\"></span>ting. Where  the  G<span class=\"_ _0\"></span>roup  transacts<span class=\"_ _0\"></span>  with  its  join<span class=\"_ _0\"></span>tly  controlled <span class=\"_ _f\"> </span>entities,  unrealised <span class=\"_ _f\"> </span>profits  and <span class=\"_ _f\"> </span>losses  are<span class=\"_ _0\"></span> eliminated to the extent of<span class=\"_ _0\"></span> the Group\u2019s interest in the<span class=\"_ _0\"></span> joint arrangement.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "(d) Associates and joint vent<span class=\"_ _0\"></span>ures An <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>an ent<span class=\"_ _1\"></span>ity <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _1\"></span>influence. <span class=\"_ _1\"></span>Significant <span class=\"_ _1\"></span>influence <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>the power <span class=\"_ _7\"> </span>to  participate  in <span class=\"_ _7\"> </span>the  financial <span class=\"_ _7\"> </span>and  operating  policy <span class=\"_ _7\"> </span>decisions  of  the<span class=\"_ _1\"></span>  investee <span class=\"_ _7\"> </span>(generally<span class=\"_ _0\"></span> accompanying <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>shareholding <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>between <span class=\"_ _0\"></span>20% <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>50% <span class=\"_ _e\"></span>of the <span class=\"_ _31\"></span>v<span class=\"_ _1\"></span>oting <span class=\"_ _e\"></span>rights) <span class=\"_ _e\"></span>but is <span class=\"_ _31\"></span>not <span class=\"_ _0\"></span>control <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>joint control over those polici<span class=\"_ _0\"></span>es.  A <span class=\"_ _4\"> </span>joint <span class=\"_ _4\"> </span>venture <span class=\"_ _3\"> </span>is <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>type <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>joint <span class=\"_ _4\"> </span>arrangement <span class=\"_ _4\"> </span>whereby <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>parties <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>have <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>control <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the arrangement <span class=\"_ _4\"> </span>have <span class=\"_ _3\"></span>rights <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>net <span class=\"_ _4\"> </span>assets <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>enture. <span class=\"_ _4\"> </span>Joint <span class=\"_ _4\"> </span>control <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntractuall<span class=\"_ _0\"></span>y agreed <span class=\"_ _5\"></span>sharing <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>control <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>exists<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>decisions <span class=\"_ _5\"></span>about <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>relevant activities require the unani<span class=\"_ _0\"></span>mous consent of the parties<span class=\"_ _0\"></span> sharing control. Investments <span class=\"_ _e\"></span>in as<span class=\"_ _0\"></span>sociates <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>joint ventu<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>accounted fo<span class=\"_ _0\"></span>r u<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>equity me<span class=\"_ _0\"></span>thod <span class=\"_ _e\"></span>of accoun<span class=\"_ _0\"></span>ting. Under <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>method, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>investment<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>initially recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost, <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is increased or decreased to recognise the investor\u2019s shar<span class=\"_ _1\"></span><span class=\"ff1\">e of the profit or <span class=\"_ _1\"></span>loss of the investee after the </span>date <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>acquisition. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>associates <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>joint <span class=\"_ _31\"></span>ventures <span class=\"_ _0\"></span>includes <span class=\"_ _31\"></span>goodwill <span class=\"_ _e\"></span>identified on acquisition. If the ownership interest in<span class=\"_ _0\"></span> an associate or joint ventu<span class=\"_ _0\"></span>re is reduced but significant infl<span class=\"_ _0\"></span>uence is retained, only a proportiona<span class=\"_ _0\"></span>te share of the amoun<span class=\"_ _0\"></span>ts previously recognised in<span class=\"_ _0\"></span> other comprehensive income is reclassified to<span class=\"_ _0\"></span> profit or loss where appr<span class=\"_ _0\"></span>opriate. The <span class=\"_ _5\"></span>Grou<span class=\"_ _1\"></span>p\u2019s <span class=\"_ _5\"></span>share <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>post<span class=\"ff1\">-acquisition <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>statement, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>its </span>share <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _a\"> </span>post-acquisition <span class=\"_ _a\"> </span>mov<span class=\"_ _1\"></span>ements <span class=\"_ _a\"> </span>in <span class=\"_ _c\"> </span>other <span class=\"_ _a\"> </span>comprehensive <span class=\"_ _a\"> </span>income <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>other comprehensive <span class=\"_ _e\"></span>income, w<span class=\"_ _0\"></span>ith <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>corresponding <span class=\"_ _e\"></span>adjustment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carrying am<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>unt <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the investment.<span class=\"_ _e\"></span> When the G<span class=\"_ _0\"></span>roup share <span class=\"_ _0\"></span>of losses in <span class=\"_ _0\"></span>an associate <span class=\"_ _0\"></span>or a joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture equal<span class=\"_ _0\"></span>s or exceed<span class=\"_ _0\"></span>s its interest <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e associate or joint <span class=\"_ _1\"></span>venture, including <span class=\"_ _1\"></span>any other unsecured receivables, the <span class=\"_ _1\"></span>Group does not r<span class=\"_ _1\"></span>ecognise further losses, <span class=\"_ _0\"></span>unless it has <span class=\"_ _0\"></span>incurred legal <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r constructi<span class=\"_ _0\"></span>ve obligations o<span class=\"_ _0\"></span>r made payme<span class=\"_ _0\"></span>nts on behalf <span class=\"_ _0\"></span>of the associate or the join<span class=\"_ _0\"></span>t venture. The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>determines <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>each <span class=\"_ _6\"> </span>reporting <span class=\"_ _6\"> </span>date <span class=\"_ _6\"> </span>whether <span class=\"_ _4\"> </span>there <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>any <span class=\"_ _6\"> </span>objective <span class=\"_ _6\"> </span>evidence <span class=\"_ _6\"> </span>that <span class=\"_ _4\"> </span>the investment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>associate <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>red. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ase, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>calculates the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of im<span class=\"_ _0\"></span>pairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the diff<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>ence <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>recov<span class=\"_ _1\"></span>erable <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>associate o<span class=\"_ _0\"></span>r the<span class=\"_ _0\"></span> joint <span class=\"_ _5\"></span>venture <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>recognises <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _5\"></span>adjacent <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>\u2018share <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>profit/(loss) <span class=\"_ _5\"></span>of associates\u2019 or joint ventu<span class=\"_ _0\"></span>res\u2019 in the income statement.<span class=\"_ _3c\"> </span>Profits and <span class=\"_ _e\"></span>losses resulting <span class=\"_ _e\"></span>from upstream <span class=\"_ _e\"></span>and downstream<span class=\"_ _0\"></span> transactions <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group and <span class=\"_ _0\"></span>its associate <span class=\"_ _0\"></span>or j<span class=\"_ _0\"></span>oint ven<span class=\"_ _0\"></span>ture are<span class=\"_ _0\"></span> recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>the Group\u2019s <span class=\"_ _e\"></span>consolidated <span class=\"_ _0\"></span>financial s<span class=\"_ _0\"></span>tatements <span class=\"_ _0\"></span>only t<span class=\"_ _0\"></span>o th<span class=\"_ _0\"></span>e extent <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>unrelated <span class=\"_ _5\"></span>investors\u2019 <span class=\"_ _1\"></span>interests <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>associat<span class=\"ff1\">es <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>ventures. <span class=\"_ _5\"></span>Un<span class=\"_ _0\"></span>realised <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are </span>eliminated <span class=\"_ _f\"> </span>unless <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>transaction  p<span class=\"_ _0\"></span>rovides  e<span class=\"_ _0\"></span>vidence <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>impairment <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>asset <span class=\"_ _f\"> </span>transferred.<span class=\"_ _0\"></span> Accounting <span class=\"_ _5\"></span>policies <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>associates<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>changed <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ensure <span class=\"_ _5\"></span>consistency <span class=\"_ _5\"></span>with the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>olicies <span class=\"_ _5\"></span>adopted <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>Dilution <span class=\"_ _1\"></span>gains <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>arising<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>associates <span class=\"_ _1\"></span>or joint ventures are recogni<span class=\"_ _0\"></span>sed in the income statemen<span class=\"_ _0\"></span>t.<span class=\"_ _3c\"> </span>2.<span class=\"ls0\">4 Interest in joint arrangements<span class=\"ff2 fs0\"> </span></span>A <span class=\"_ _1\"></span>joint <span class=\"_ _5\"></span>arrangemen<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>contractual arrangement <span class=\"_ _1\"></span>whereby <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other <span class=\"_ _5\"></span>parties <span class=\"_ _1\"></span>undertake an ec<span class=\"_ _0\"></span>onomic ac<span class=\"_ _0\"></span>tivity <span class=\"_ _0\"></span>that is<span class=\"_ _0\"></span> subj<span class=\"_ _0\"></span>ect to<span class=\"_ _0\"></span> joint <span class=\"_ _e\"></span>control that<span class=\"_ _0\"></span> is <span class=\"_ _e\"></span>when the<span class=\"_ _0\"></span> stra<span class=\"_ _0\"></span>tegic, financial<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and opera<span class=\"_ _0\"></span>ting policy <span class=\"_ _0\"></span>decisions <span class=\"_ _e\"></span>relating <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>activities <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>joint <span class=\"_ _0\"></span>arrangement <span class=\"_ _e\"></span>require <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>unanimous <span class=\"_ _e\"></span>consent <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the parties sharing cont<span class=\"_ _0\"></span>rol. Where <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>entity <span class=\"_ _5\"></span>under<span class=\"_ _0\"></span>takes <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>activitie<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>oint <span class=\"_ _1\"></span>arrangements <span class=\"_ _1\"></span>directly, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>share of <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>controlled <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>incurred <span class=\"_ _5\"></span>jointly <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>ventures<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>in the financial statemen<span class=\"_ _0\"></span>ts of t<span class=\"_ _0\"></span>he relevant entit<span class=\"_ _0\"></span>y and classified according t<span class=\"_ _0\"></span>o their natur<span class=\"_ _0\"></span>e. Liabilities and<span class=\"_ _0\"></span> expenses incurred <span class=\"_ _1\"></span>directly in respect o<span class=\"_ _1\"></span>f interests in <span class=\"_ _1\"></span>jointly controlled assets are <span class=\"_ _1\"></span>accounted for on <span class=\"_ _1\"></span>an accrual <span class=\"_ _3\"></span>basis. <span class=\"_ _5\"></span>Income <span class=\"_ _3\"></span>from <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>sale <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>use <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _3\"></span>share <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>output <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>jointly <span class=\"_ _5\"></span>controlle<span class=\"_ _1\"></span><span class=\"ff1 ls6b\">d </span>assets, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>its <span class=\"_ _3\"></span>share <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>joint <span class=\"_ _3\"></span>arrangement <span class=\"_ _4\"> </span>expenses, <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>recognised <span class=\"_ _3\"> </span>when <span class=\"_ _4\"> </span>it <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>probable <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>the economic <span class=\"_ _e\"></span>benefits <span class=\"_ _e\"></span>associated <span class=\"_ _e\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>transactions w<span class=\"_ _0\"></span>ill <span class=\"_ _e\"></span>flow <span class=\"_ _0\"></span>to/from <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>their <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>can be measured reliably. The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>ente<span class=\"_ _0\"></span>rs <span class=\"_ _3\"></span>joint <span class=\"_ _5\"></span>arrangements<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>involve <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>establishment <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _5\"></span>entity <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>which<span class=\"_ _0\"></span> each <span class=\"_ _6\"> </span>acquiree <span class=\"_ _4\"> </span>has <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>(jointly <span class=\"_ _4\"> </span>controlled <span class=\"_ _4\"> </span>entity). <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _4\"> </span>reports <span class=\"_ _6\"> </span>its <span class=\"_ _6\"> </span>interests <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>jointly<span class=\"_ _0\"></span> controlled entities using the<span class=\"_ _0\"></span> equity method of accoun<span class=\"_ _0\"></span>ting. Where  the  G<span class=\"_ _0\"></span>roup  transacts<span class=\"_ _0\"></span>  with  its  join<span class=\"_ _0\"></span>tly  controlled <span class=\"_ _f\"> </span>entities,  unrealised <span class=\"_ _f\"> </span>profits  and <span class=\"_ _f\"> </span>losses  are<span class=\"_ _0\"></span> eliminated to the extent of<span class=\"_ _0\"></span> the Group\u2019s interest in the<span class=\"_ _0\"></span> joint arrangement.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Foreign <span class=\"_ _5\"></span>currency <span class=\"_ _1\"></span>transactions <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>ranslated <span class=\"_ _5\"></span>into <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>functional <span class=\"_ _1\"></span>currency <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _5\"></span>exchange rates <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>revailing <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>dates <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _5\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>valuation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-measured. <span class=\"_ _1\"></span>Foreign exchange gains <span class=\"_ _1\"></span>and losses resulting <span class=\"_ _1\"></span>from the <span class=\"_ _1\"></span>settlement of <span class=\"_ _1\"></span>such tr<span class=\"_ _1\"></span>ansactions are recognised in <span class=\"_ _1\"></span>the income statement. Monetary <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>liabilities <span class=\"_ _6\"> </span>denominated <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>foreign <span class=\"_ _6\"> </span>currencies <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>updated <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>year<span class=\"_ _1\"></span>-end <span class=\"_ _f\"> </span>spot exchange rates. Non-monetary <span class=\"_ _1\"></span>items <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical cost <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>foreign <span class=\"_ _1\"></span>currency <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>translated <span class=\"_ _1\"></span>using the exch<span class=\"_ _0\"></span>ange rates <span class=\"_ _e\"></span>at the <span class=\"_ _0\"></span>dates <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the<span class=\"_ _0\"></span> initial <span class=\"_ _0\"></span>transaction. <span class=\"_ _e\"></span>Non<span class=\"_ _1\"></span>-monetary <span class=\"_ _0\"></span>items me<span class=\"_ _0\"></span>asured at <span class=\"_ _e\"></span>fair value<span class=\"_ _0\"></span> in <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>foreign <span class=\"_ _5\"></span>currency <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>translated <span class=\"_ _5\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _5\"></span>was determined. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "(f) <span class=\"ls0\">Care and Maintenance Expenditure<span class=\"_ _0\"></span> </span>Care and <span class=\"_ _1\"></span>maintenance expenditure <span class=\"_ _1\"></span>includes costs <span class=\"_ _1\"></span>incurred to <span class=\"_ _1\"></span>maintain assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>infrastructure<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in an operationally ready<span class=\"_ _0\"></span> state during period<span class=\"_ _0\"></span>s of reduced or su<span class=\"_ _0\"></span>spended activity. These c<span class=\"_ _0\"></span>osts may relate<span class=\"_ _0\"></span> to <span class=\"_ _3\"></span>prepar<span class=\"_ _0\"></span>atory <span class=\"_ _3\"></span>wo<span class=\"_ _0\"></span>rks <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>potential <span class=\"_ _5\"></span>projects, <span class=\"_ _3\"></span>ongoing <span class=\"_ _5\"></span>maintenance <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>assets <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>currently <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>active production, or regulatory co<span class=\"_ _0\"></span>mpliance obligations. Under <span class=\"_ _1\"></span>IFRS, these <span class=\"_ _1\"></span>expenditures are classified <span class=\"_ _1\"></span>below gross <span class=\"_ _1\"></span>profit in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>statement of comprehensive income <span class=\"_ _5\"></span>because <span class=\"_ _5\"></span>they <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _5\"></span>dir<span class=\"_ _1\"></span>ectly <span class=\"_ _5\"></span>attributable <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>revenue-generating <span class=\"_ _5\"></span>operations. <span class=\"_ _5\"></span>Instead, <span class=\"_ _5\"></span>they represent <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>costs incu<span class=\"_ _0\"></span>rred whil<span class=\"_ _0\"></span>e assets <span class=\"_ _e\"></span>are not <span class=\"_ _e\"></span>in active <span class=\"_ _0\"></span>use, and <span class=\"_ _e\"></span>therefore, are<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>cognised a<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span> operating expense rather<span class=\"_ _0\"></span> than part of cost of sales.<span class=\"_ _3c\"> </span>(d) Major maintenance and<span class=\"_ _0\"></span> repairs Expenditure <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>major <span class=\"_ _0\"></span>maint<span class=\"_ _0\"></span>enance <span class=\"_ _e\"></span>refits <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>epairs <span class=\"_ _e\"></span>comprises <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>cost <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eplacement <span class=\"_ _31\"></span>assets <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>parts of assets <span class=\"_ _e\"></span>and overhaul <span class=\"_ _0\"></span>costs. <span class=\"_ _e\"></span>Wher<span class=\"_ _1\"></span>e an <span class=\"_ _e\"></span>asset, or p<span class=\"_ _e\"></span>ar<span class=\"_ _1\"></span>t of <span class=\"_ _e\"></span>an asset, <span class=\"_ _0\"></span>that wa<span class=\"_ _0\"></span>s separately <span class=\"_ _0\"></span>depreciated <span class=\"_ _e\"></span>and is <span class=\"_ _5\"></span>now <span class=\"_ _5\"></span>written <span class=\"_ _5\"></span>off <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>replaced, <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>t<span class=\"_ _1\"></span>hat <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>economic <span class=\"_ _1\"></span>benefits <span class=\"_ _5\"></span>associated <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>the item will flow to the Group<span class=\"_ _0\"></span> through an extended life, the<span class=\"_ _0\"></span> expenditure is capitalised.  Where <span class=\"_ _c\"> </span>part <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>asset <span class=\"_ _c\"> </span>was <span class=\"_ _c\"> </span>not <span class=\"_ _c\"> </span>separately <span class=\"_ _c\"> </span>consid<span class=\"_ _0\"></span>ered <span class=\"_ _c\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>component<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>therefore <span class=\"_ _c\"> </span>not depreciated  sep<span class=\"_ _0\"></span>arately,  the<span class=\"_ _0\"></span>  replacement <span class=\"_ _6\"> </span>valu<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>s  used <span class=\"_ _6\"> </span>to<span class=\"_ _1\"></span>  estimate<span class=\"_ _0\"></span>  the  c<span class=\"_ _0\"></span>arrying  a<span class=\"_ _0\"></span>mount  of <span class=\"_ _f\"> </span>the replaced <span class=\"_ _4\"> </span>asset(s) <span class=\"_ _4\"> </span>which <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>immediately <span class=\"_ _4\"> </span>written <span class=\"_ _4\"> </span>off. <span class=\"_ _3\"></span>All <span class=\"_ _4\"> </span>other <span class=\"_ _4\"> </span>day<span class=\"_ _1\"></span>-<span class=\"ls2c\">to</span>-day <span class=\"_ _4\"> </span>maintenance <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>repairs costs are expensed as inc<span class=\"_ _0\"></span>urred. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "2.<span class=\"ls0\">5 Segment reporting<span class=\"ff2 fs0\"> </span></span>Operating <span class=\"_ _0\"></span>segments a<span class=\"_ _0\"></span>re rep<span class=\"_ _0\"></span>orted in <span class=\"_ _0\"></span>a manne<span class=\"_ _0\"></span>r consistent<span class=\"_ _0\"></span> with <span class=\"_ _e\"></span>the internal r<span class=\"_ _0\"></span>eporting provided <span class=\"_ _e\"></span>to the<span class=\"_ _0\"></span> chief <span class=\"_ _e\"></span>operating <span class=\"_ _e\"></span>decision-maker. <span class=\"_ _e\"></span>The chi<span class=\"_ _0\"></span>ef <span class=\"_ _e\"></span>operating <span class=\"_ _0\"></span>decision-maker, <span class=\"_ _e\"></span>who <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>responsible <span class=\"_ _e\"></span>for <span class=\"_ _0\"></span>allocating<span class=\"_ _0\"></span> resources <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>assessing <span class=\"_ _3\"></span>performance <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>operating <span class=\"_ _3\"></span>se<span class=\"_ _1\"></span>gments, <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>identified <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>CEO<span class=\"_ _0\"></span> who makes strategic deci<span class=\"_ _0\"></span>sions. The <span class=\"_ _7\"> </span>Group  has<span class=\"_ _1\"></span>  o<span class=\"_ _1\"></span>nly  o<span class=\"_ _1\"></span>ne <span class=\"_ _7\"> </span>distinct <span class=\"_ _7\"> </span>business  segment,  being <span class=\"_ _a\"> </span>that  o<span class=\"_ _1\"></span>f <span class=\"_ _7\"> </span>mining  operations, <span class=\"_ _7\"> </span>mineral exploration and developme<span class=\"_ _0\"></span>nt. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "2.<span class=\"ls0\">6 Inventory<span class=\"ff2 fs0\"> </span></span>Inventory  consists  of<span class=\"_ _0\"></span>  copper  concentrates,  ore<span class=\"_ _0\"></span>  stockpiles  and  metal  in  circuit  a<span class=\"_ _0\"></span>nd  spare  parts. Inventory is physicall<span class=\"_ _0\"></span>y measured or estimated and<span class=\"_ _0\"></span> valued at the lower <span class=\"_ _0\"></span>of cost or net realisable value.<span class=\"_ _0\"></span> Net <span class=\"_ _5\"></span>realisable <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>sales <span class=\"_ _3\"></span>price<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>product<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>entity <span class=\"_ _5\"></span>expects <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>realise when the product is processed and sold, less estimated costs to complete production<span class=\"_ _0\"></span> and <span class=\"_ _1\"></span>bring the product <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>sale. <span class=\"_ _e\"></span>Where the <span class=\"_ _e\"></span>time <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>money <span class=\"_ _e\"></span>is materi<span class=\"_ _0\"></span>al, these <span class=\"_ _e\"></span>future <span class=\"_ _0\"></span>prices <span class=\"_ _e\"></span>and costs <span class=\"_ _e\"></span>to c<span class=\"_ _0\"></span>omplete are discounted. Cost <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>determined <span class=\"_ _7\"> </span>by <span class=\"_ _a\"> </span>using <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>FIFO <span class=\"_ _a\"> </span>method <span class=\"_ _a\"> </span>and <span class=\"_ _7\"> </span>comprises <span class=\"_ _a\"> </span>direct <span class=\"_ _a\"> </span>purchase <span class=\"_ _7\"> </span>costs <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>an appropriate <span class=\"_ _5\"></span>portion <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>fixed<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>variable <span class=\"_ _5\"></span>overhead <span class=\"_ _5\"></span>costs, <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>depreciation <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>amortisation, incurred <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>converting materials <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>finished goods, <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span>mal <span class=\"_ _1\"></span>production capacity. <span class=\"_ _1\"></span>The cost of p<span class=\"_ _0\"></span>roduction is allo<span class=\"_ _0\"></span>cated to j<span class=\"_ _0\"></span>oint products usin<span class=\"_ _0\"></span>g a ratio <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f spot p<span class=\"_ _0\"></span>rices by volume<span class=\"_ _0\"></span> at each<span class=\"_ _0\"></span> month<span class=\"_ _0\"></span> end. Separately identifiable<span class=\"_ _0\"></span> costs of conversion of<span class=\"_ _0\"></span> each metal are specificall<span class=\"_ _0\"></span>y allocated.<span class=\"_ _1\"></span> Materials <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>supplies <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>v<span class=\"_ _1\"></span>alued <span class=\"_ _6\"> </span>at  th<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>lo<span class=\"_ _1\"></span>wer <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>cost <span class=\"_ _6\"> </span>or <span class=\"_ _f\"> </span>net <span class=\"_ _6\"> </span>realisable <span class=\"_ _6\"> </span>value. <span class=\"_ _f\"> </span>Any <span class=\"_ _6\"> </span>provision <span class=\"_ _f\"> </span>for obsolescence <span class=\"_ _0\"></span>is determined<span class=\"_ _0\"></span> by <span class=\"_ _0\"></span>reference to<span class=\"_ _0\"></span> specific<span class=\"_ _0\"></span> items <span class=\"_ _0\"></span>of stock. <span class=\"_ _0\"></span>A regula<span class=\"_ _0\"></span>r review<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>undertaken to<span class=\"_ _0\"></span> determine the extent of an<span class=\"_ _0\"></span>y provision for obsolescence.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "2.<span class=\"ls0\">7 Assets under construction<span class=\"ff2 fs0\"> </span></span>All subsequent expendi<span class=\"_ _0\"></span>ture on the<span class=\"_ _0\"></span> construction, installat<span class=\"_ _0\"></span>ion or completion<span class=\"_ _0\"></span> of infrastructure facilitie<span class=\"_ _0\"></span>s including  mine <span class=\"_ _7\"> </span>plants  and  o<span class=\"_ _1\"></span>ther  necessary <span class=\"_ _7\"> </span>works  for  mining, <span class=\"_ _7\"> </span>are <span class=\"_ _7\"> </span>capitalised  in  \u201cAssets <span class=\"_ _7\"> </span>unde<span class=\"_ _0\"></span>r Construction\u201d.  An<span class=\"_ _0\"></span>y  costs  in<span class=\"_ _0\"></span>curred  in  t<span class=\"_ _0\"></span>esting  the<span class=\"_ _0\"></span>  assets  to  <span class=\"ff1\">determine <span class=\"_ _f\"> </span>if  they  a<span class=\"_ _0\"></span>re  functioning <span class=\"_ _f\"> </span>as </span>intended, are capitalised<span class=\"lse\">. </span> Revenue and costs from p<span class=\"_ _0\"></span>re-commissioning sales In <span class=\"_ _a\"> </span>accordance <span class=\"_ _c\"> </span>with <span class=\"_ _a\"> </span>IAS <span class=\"_ _a\"> </span>16 <span class=\"_ _a\"> </span>(Amendment, <span class=\"_ _c\"> </span>para<span class=\"_ _0\"></span>graph <span class=\"_ _a\"> </span>20A), <span class=\"_ _c\"> </span>proceeds<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>from <span class=\"_ _a\"> </span>selling <span class=\"_ _a\"> </span>any <span class=\"_ _a\"> </span>product produced during the <span class=\"_ _1\"></span>testing phase are recognised as <span class=\"_ _1\"></span>revenue in the <span class=\"_ _1\"></span>statement of profit or <span class=\"_ _1\"></span>loss, and the <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>costs <span class=\"_ _e\"></span>are recognised<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>AS 2 <span class=\"_ _e\"></span>Inventories. Th<span class=\"_ _0\"></span>ese p<span class=\"_ _0\"></span>roceeds <span class=\"_ _0\"></span>are not offset against the c<span class=\"_ _0\"></span>ost of assets under construction. Capitalisation of developme<span class=\"_ _0\"></span>nt expenditure Development <span class=\"_ _1\"></span>expenditure, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>expenditure on <span class=\"_ _5\"></span>int<span class=\"_ _0\"></span>angible <span class=\"_ _1\"></span>assets, <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>capitalised <span class=\"_ _1\"></span>when <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>meets<span class=\"_ _0\"></span> the recognition criteria unde<span class=\"_ _0\"></span>r IFRS. Specifically, expenditure is capitalised<span class=\"_ _0\"></span> when: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>It <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>directly <span class=\"_ _4\"> </span>attributable <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>preparing <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>asset <span class=\"_ _6\"> </span>for <span class=\"_ _4\"> </span>its <span class=\"_ _6\"> </span>intended <span class=\"_ _4\"> </span>use, <span class=\"_ _4\"> </span>including <span class=\"_ _6\"> </span>feasibility studies, <span class=\"_ _3\"></span>pil<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>plant <span class=\"_ _5\"></span>costs, <span class=\"_ _5\"></span>engineering <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>design <span class=\"_ _5\"></span>costs, <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>costs <span class=\"_ _5\"></span>necessary <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e development of the asset.  -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _3\"></span>technical <span class=\"_ _3\"> </span>and <span class=\"_ _4\"> </span>commercial <span class=\"_ _3\"></span>feasibility <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>project <span class=\"_ _3\"></span>has <span class=\"_ _4\"> </span>been <span class=\"_ _3\"></span>demonstrated, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>it <span class=\"_ _4\"> </span>is probable that the expenditu<span class=\"_ _0\"></span>re will generate future econ<span class=\"_ _0\"></span>omic benefits. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _3\"></span>project <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>determined <span class=\"_ _3\"></span>to <span class=\"_ _3\"> </span>be <span class=\"_ _4\"> </span>commercially <span class=\"_ _3\"></span>viable, <span class=\"_ _3\"></span>based <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"> </span>assessment <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>oject economics, <span class=\"_ _c\"> </span>including <span class=\"_ _a\"> </span>market <span class=\"_ _c\"> </span>conditions, <span class=\"_ _c\"> </span>resource <span class=\"_ _a\"> </span>estimates, <span class=\"_ _c\"> </span>expected <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>perating <span class=\"_ _c\"> </span>and capital costs, and mana<span class=\"_ _0\"></span>gement\u2019s strategic intent.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>For <span class=\"_ _5\"></span>intangible <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>capitalisation <span class=\"_ _5\"></span>applies <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opment-phase <span class=\"_ _5\"></span>expenditures <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the future  economic  benefits  of  the  asset  are  probabl<span class=\"_ _0\"></span>e.  Costs  incurred  before  feasibility  i<span class=\"_ _0\"></span>s demonstrated, or those rela<span class=\"_ _0\"></span>ted to general research<span class=\"_ _0\"></span> activities, are expensed as incurred. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _3\"></span>project <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>determined <span class=\"_ _3\"></span>to <span class=\"_ _3\"> </span>be <span class=\"_ _4\"> </span>commercially <span class=\"_ _3\"></span>viable, <span class=\"_ _3\"></span>based <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"> </span>assessment <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>oject economics, <span class=\"_ _c\"> </span>including <span class=\"_ _a\"> </span>market <span class=\"_ _c\"> </span>conditions, <span class=\"_ _c\"> </span>resource <span class=\"_ _a\"> </span>estimates, <span class=\"_ _c\"> </span>expected <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>perating <span class=\"_ _c\"> </span>and capital costs, and mana<span class=\"_ _0\"></span>gement\u2019s strategic intent.<span class=\"ff1\"> </span>Reversal of Impairment An impairment loss <span class=\"_ _1\"></span>previously recognised on an asset, including capitalised intangible expenditure, is <span class=\"_ _6\"> </span>reversed <span class=\"_ _6\"> </span>when <span class=\"_ _6\"> </span>there <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>an <span class=\"_ _6\"> </span>indication <span class=\"_ _6\"> </span>that <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>impairment <span class=\"_ _4\"> </span>conditions <span class=\"_ _6\"> </span>no <span class=\"_ _f\"> </span>longer <span class=\"_ _4\"> </span>exist <span class=\"_ _6\"> </span>or<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>have changed. The reversal<span class=\"_ _0\"></span> occurs when: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>There <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>new<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>evidence<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>supp<span class=\"_ _0\"></span>orting <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>recove<span class=\"_ _0\"></span>rability <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>asset, <span class=\"_ _5\"></span>such <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>technologi<span class=\"_ _0\"></span>cal <span class=\"_ _3\"></span>or<span class=\"_ _e\"></span> economic <span class=\"_ _6\"> </span>developments, <span class=\"_ _6\"> </span>improved <span class=\"_ _6\"> </span>market <span class=\"_ _f\"> </span>condition<span class=\"_ _0\"></span>s, <span class=\"_ _f\"> </span>or <span class=\"_ _6\"> </span>additional <span class=\"_ _6\"> </span>data <span class=\"_ _f\"> </span>confirm<span class=\"_ _0\"></span>ing <span class=\"_ _f\"> </span>its future economic benefits. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span><span class=\"ff9\">The asset\u2019s recoverable amount, determined a<span class=\"_ _0\"></span>s the higher of fair value less costs of disposal<span class=\"_ _0\"></span> </span></span>and value in use, exceeds<span class=\"_ _0\"></span> its previously impaired ca<span class=\"_ _0\"></span>rrying amount. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _6\"> </span>initial <span class=\"_ _6\"> </span>impairment <span class=\"_ _6\"> </span>was <span class=\"_ _6\"> </span>not <span class=\"_ _f\"> </span>due <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>obsolescence <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>permanent <span class=\"_ _6\"> </span>damage <span class=\"_ _6\"> </span>that <span class=\"_ _6\"> </span>would prevent the asset from<span class=\"_ _0\"></span> generating future economic ben<span class=\"_ _0\"></span>efits. The  reversal  is  recognised  in  the  income<span class=\"_ _0\"></span>  statement  up  to  the  amount  that  would  have  been recognised had the original<span class=\"_ _0\"></span> impairment not occur<span class=\"_ _0\"></span>red, in line with IAS 36 Impairmen<span class=\"_ _0\"></span>t of Assets. Depreciation commenceme<span class=\"_ _0\"></span>nt Depreciation <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ntil <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>complete <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>ready for <span class=\"_ _5\"></span>productiv<span class=\"_ _0\"></span>e use. <span class=\"_ _1\"></span>At <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>point, <span class=\"_ _1\"></span>all <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>amounts<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>within <span class=\"_ _5\"></span>\u201cAssets under <span class=\"_ _5\"></span>Constr<span class=\"_ _0\"></span>uction\u201d <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>tra<span class=\"_ _0\"></span>nsferred <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e relevant asset<span class=\"_ _0\"></span> categories <span class=\"_ _0\"></span>and depr<span class=\"_ _0\"></span>eciation begins <span class=\"_ _0\"></span>in a<span class=\"ff9\">ccordance <span class=\"_ _0\"></span>with th<span class=\"_ _0\"></span>e Group\u2019s ac<span class=\"_ _0\"></span>counting polic<span class=\"_ _0\"></span>y.<span class=\"_ _3c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "2.<span class=\"ls0\">8 Property, plant and equipment<span class=\"ff2 fs0\"> </span></span>Property, <span class=\"_ _1\"></span>plant <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>equipment <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>stated <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical <span class=\"_ _1\"></span>cost <span class=\"_ _5\"></span>less<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>accumulated <span class=\"_ _1\"></span>depreciation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>any accumulated impairment l<span class=\"_ _0\"></span>osses. Subsequent <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>included <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>recognised <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _1\"></span>asset, <span class=\"_ _1\"></span>as appropriate, <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _e\"></span>when it <span class=\"_ _e\"></span>is probable<span class=\"_ _0\"></span> that <span class=\"_ _e\"></span>future <span class=\"_ _0\"></span>economic <span class=\"_ _e\"></span>benefits ass<span class=\"_ _0\"></span>ociated with <span class=\"_ _31\"></span>the item <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>flow to the <span class=\"_ _0\"></span>Group and<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>cost of<span class=\"_ _0\"></span> the i<span class=\"_ _0\"></span>tem can<span class=\"_ _0\"></span> be mea<span class=\"_ _0\"></span>sured reliably.<span class=\"_ _0\"></span> The c<span class=\"_ _0\"></span>arrying amo<span class=\"_ _0\"></span>unt of <span class=\"_ _e\"></span>the replaced part i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>derecognised. <span class=\"_ _e\"></span>All <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>repairs and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>maintenance <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>charged <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>statement <span class=\"_ _e\"></span>during the financial period in which<span class=\"_ _0\"></span> they are incurred. Property, plant and equipm<span class=\"_ _0\"></span>ent are depreciated to their estimated re<span class=\"_ _0\"></span>sidual value over the estimated<span class=\"_ _0\"></span> useful <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>specific <span class=\"_ _3\"></span>asset <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>ncerned, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>remainin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>associated <span class=\"_ _3\"></span>mine (\u201cLOM\u201d), field or lease. Dep<span class=\"_ _0\"></span>reciation commences when th<span class=\"_ _0\"></span>e <span class=\"ff1\">asset <span class=\"_ _1\"></span>is available fo<span class=\"_ _0\"></span>r use. </span>The <span class=\"_ _6\"> </span>major <span class=\"_ _f\"> </span>categories <span class=\"_ _4\"> </span>of <span class=\"_ _f\"> </span>property, <span class=\"_ _6\"> </span>plant <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>equipment <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>depreciated/amortised <span class=\"_ _6\"> </span>on <span class=\"_ _f\"> </span>a <span class=\"_ _6\"> </span>Unit <span class=\"_ _6\"> </span>of Production (\u201cUOP\u201d) and/or <span class=\"_ _0\"></span>straight<span class=\"ff1\">-line basis as follows: </span><table class=\"s w226 he0\" id=\"_a901f010-7861-47e8-a689-c5a44bbee453\"><tr><td class=\"c x188 y1250 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Land and buildings<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1250 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1251 w11a h2b\"><div class=\"t m0 xfb h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Deferred mining costs<span class=\"ff2\"> </span></div></td><td class=\"c x189 y1251 w11b h2b\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1252 w11a h20\"><div class=\"t m0 xfb h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Plant and equipment<span class=\"ff2\"> </span></div></td><td class=\"c x189 y1252 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1253 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Other assets: Furniture/fixt<span class=\"_ _0\"></span>ures/office equipment/Motor vehicles<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1253 w11b h20\"><div class=\"t m0 xd h12 y140 ff1 fs0 fc1 sc0 ls59 ws0\">5 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> 10 years</span></span><span class=\"ff9 ls0\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x188 y1254 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Right of use assets (IFRS 16)<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1254 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr></table>The G<span class=\"_ _0\"></span>roup reviews <span class=\"_ _e\"></span>the estim<span class=\"_ _0\"></span>ated residual <span class=\"_ _e\"></span>values and <span class=\"_ _0\"></span>expected <span class=\"_ _0\"></span>useful li<span class=\"_ _0\"></span>ves of <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>at least <span class=\"_ _0\"></span>annually.<span class=\"_ _0\"></span> In <span class=\"_ _5\"></span>particular, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>health, <span class=\"_ _5\"></span>safety <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>environmental <span class=\"_ _5\"></span>legislation <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>its<span class=\"_ _0\"></span> assessment <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>expected <span class=\"_ _e\"></span>useful <span class=\"_ _e\"></span>lives <span class=\"_ _e\"></span>and es<span class=\"_ _0\"></span>timated <span class=\"_ _e\"></span>re<span class=\"_ _1\"></span>sidual <span class=\"_ _e\"></span>values. <span class=\"_ _0\"></span>Furthermore, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>considers<span class=\"_ _0\"></span> climate-related <span class=\"_ _5\"></span>matters, <span class=\"_ _3\"></span>includi<span class=\"_ _0\"></span>ng <span class=\"_ _3\"></span>physical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>transition <span class=\"_ _3\"></span>risks. <span class=\"_ _5\"></span>Specifically, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>determines whether <span class=\"_ _5\"></span>climate<span class=\"_ _1\"></span>-related <span class=\"_ _5\"></span>legislation <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>regulations <span class=\"_ _5\"></span>might <span class=\"_ _3\"></span>impact<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>either <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>useful <span class=\"_ _5\"></span>life <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>residual values, <span class=\"_ _7\"> </span><span class=\"ff9\">e.g.,  by <span class=\"_ _7\"> </span>banning <span class=\"_ _7\"> </span>or  r<span class=\"_ _1\"></span>estricting  the <span class=\"_ _7\"> </span>use <span class=\"_ _7\"> </span>of  the <span class=\"_ _7\"> </span>Group\u2019s <span class=\"_ _7\"> </span>fossil <span class=\"_ _7\"> </span>fuel</span>-driven <span class=\"_ _7\"> </span>machinery <span class=\"_ _7\"> </span>and<span class=\"_ _0\"></span> equipment <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>imposing <span class=\"_ _4\"> </span>additional <span class=\"_ _6\"> </span>energy <span class=\"_ _4\"> </span>efficiency <span class=\"_ _4\"> </span>requirements <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _4\"> </span>buildings <span class=\"_ _6\"> </span>and office properties. <span class=\"ff9\">An a<span class=\"_ _0\"></span>sset\u2019s carrying am<span class=\"_ _0\"></span>ount is written do<span class=\"_ _0\"></span>wn immediately to its <span class=\"_ _0\"></span>recoverable amount<span class=\"_ _0\"></span> </span>if the asset\u2019s carrying amoun<span class=\"_ _0\"></span>t is greater than its estimate<span class=\"_ _0\"></span>d recoverable amount.<span class=\"ff1\"> </span>Gains and losses on dispos<span class=\"_ _0\"></span>als are determined by c<span class=\"_ _0\"></span>omparing the proceeds with<span class=\"_ _0\"></span> the carrying amount and are recognised within \u201c<span class=\"_ _0\"></span>Other <span class=\"ff1\">income</span>\u201d in the income statement.<span class=\"ff1\"> </span>(a) Mineral rights Mineral reserves and re<span class=\"_ _0\"></span>sources which can be rea<span class=\"_ _0\"></span>sonably valued a<span class=\"_ _0\"></span>re recognised in the<span class=\"_ _0\"></span> assessment of fair <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alues o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>acquisition. <span class=\"_ _1\"></span>Mineral <span class=\"_ _1\"></span>rights <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>which v<span class=\"_ _1\"></span>alues <span class=\"_ _1\"></span>cannot <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>reasonabl<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>deter<span class=\"_ _0\"></span>mined <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>not<span class=\"_ _0\"></span> recognised. <span class=\"_ _3\"></span>Exploitable <span class=\"_ _4\"> </span>mineral <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>ights <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>amortised <span class=\"_ _4\"> </span>using <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>UOP <span class=\"_ _3\"></span>basis <span class=\"_ _4\"> </span>over <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mmercially<span class=\"_ _0\"></span> recoverable <span class=\"_ _5\"></span>reserves <span class=\"_ _5\"></span>and, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>certain <span class=\"_ _5\"></span>circumstances, <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>mineral <span class=\"_ _5\"></span>resources. <span class=\"_ _5\"></span>Mineral <span class=\"_ _3\"></span>resourc<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>ar<span class=\"_ _1\"></span>e included <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>am<span class=\"_ _0\"></span>ortisation <span class=\"_ _5\"></span>calculations <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>there <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>high <span class=\"_ _5\"></span>degree <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>confidence <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>they <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be extracted in an economic m<span class=\"_ _0\"></span>anner. (b) Deferred mining costs <span class=\"ff9\">\u2013</span> s<span class=\"_ _0\"></span>tripping costs Mainly <span class=\"_ _1\"></span>comprises <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>certain capitalised <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _1\"></span>related <span class=\"_ _5\"></span>to pre<span class=\"_ _1\"></span>-production <span class=\"_ _5\"></span>and in<span class=\"_ _1\"></span>-production str<span class=\"_ _1\"></span>ippin<span class=\"_ _0\"></span>g activities as outlined bel<span class=\"_ _0\"></span>ow.  Stripping costs incurred in the development phase<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of a mine (or pit) before production commences are capitalised as part of the cos<span class=\"_ _1\"></span>t of constructing the mine (or pit) and <span class=\"_ _1\"></span>subsequently amortised over<span class=\"_ _0\"></span> the life of the mine (or pit)<span class=\"_ _0\"></span> on a UOP basis. In<span class=\"ls0\">-production <span class=\"_ _4\"> </span>stripping <span class=\"_ _6\"> </span>costs <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>accessing <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>identifiable <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mponent <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>body <span class=\"_ _6\"> </span>to </span>realise <span class=\"_ _5\"></span>benefits <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>form <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>imp<span class=\"_ _0\"></span>roved <span class=\"_ _5\"></span>access <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>ore <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>mined<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>(stripping <span class=\"_ _5\"></span>activity asset), are capitalised w<span class=\"_ _0\"></span>ithin deferred mining costs p<span class=\"_ _0\"></span>rovided all the following conditions are<span class=\"_ _0\"></span> met: i.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">it <span class=\"_ _0\"></span>is probable that the <span class=\"_ _0\"></span>future econ<span class=\"_ _0\"></span>omic benefit ass<span class=\"_ _0\"></span>ociated with the st<span class=\"_ _0\"></span>ripping activity w<span class=\"_ _0\"></span>ill </span></span>be realised; ii.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">the <span class=\"_ _1\"></span>component <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>ore <span class=\"_ _5\"></span>body <span class=\"_ _5\"></span>fo<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>access <span class=\"_ _5\"></span>has <span class=\"_ _1\"></span>been <span class=\"_ _5\"></span>improved <span class=\"_ _1\"></span>can <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>identified </span></span>and; iii.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">the <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>elating <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _5\"></span>associated <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>improved <span class=\"_ _5\"></span>access <span class=\"_ _1\"></span>can <span class=\"_ _1\"></span>be </span></span>reliably measured. If <span class=\"_ _4\"> </span>all <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>criteria <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>met, <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>production <span class=\"_ _4\"> </span>stripping <span class=\"_ _4\"> </span>costs <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>charged <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>consolidated<span class=\"_ _0\"></span> statement of income as t<span class=\"_ _0\"></span>hey are incurred. The <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>act<span class=\"_ _1\"></span>ivity <span class=\"_ _1\"></span>asset <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>initially <span class=\"_ _1\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>cost, <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>accumulation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sts <span class=\"_ _5\"></span>directly<span class=\"_ _0\"></span> incurred <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>perform <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>improves <span class=\"_ _1\"></span>access <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>identified <span class=\"_ _1\"></span>component <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>ore, plus an allocation of di<span class=\"_ _0\"></span>rectly attributable overhead costs. (c) Exploration costs Under <span class=\"_ _d\"> </span>the <span class=\"_ _1c\"> </span>Group\u2019s <span class=\"_ _d\"> </span>accounting <span class=\"_ _d\"> </span>policy, <span class=\"_ _d\"> </span>exploration <span class=\"_ _d\"> </span>expenditure <span class=\"_ _d\"> </span>is <span class=\"_ _1c\"> </span>not <span class=\"_ _d\"> </span>capitalised <span class=\"_ _d\"> </span>until <span class=\"_ _d\"> </span>the management determines a <span class=\"_ _0\"></span>property will be developed and point<span class=\"_ _0\"></span> is reached at which there is<span class=\"_ _0\"></span> a high degree <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>confidence <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>project\u2019s <span class=\"_ _3\"></span>viability <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>it <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>considered <span class=\"_ _3\"></span><span class=\"ff1\">probable <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>future <span class=\"_ _3\"></span>economic<span class=\"_ _0\"></span> </span>benefits will <span class=\"_ _0\"></span>flow t<span class=\"_ _0\"></span>o the G<span class=\"_ _0\"></span>roup. A<span class=\"_ _0\"></span> development de<span class=\"_ _0\"></span>cision is<span class=\"_ _0\"></span> made <span class=\"_ _0\"></span>based upon<span class=\"_ _0\"></span> consideration<span class=\"_ _0\"></span> of p<span class=\"_ _0\"></span>roject economics, <span class=\"_ _6\"> </span>including <span class=\"_ _f\"> </span>future <span class=\"_ _6\"> </span>metal <span class=\"_ _f\"> </span>prices, <span class=\"_ _6\"> </span>reserves <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>resources, <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>estimated <span class=\"_ _6\"> </span>operating <span class=\"_ _6\"> </span>and capital costs. Subsequent <span class=\"_ _1\"></span>recovery <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>resulting <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>value <span class=\"_ _5\"></span>depends <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>successful <span class=\"_ _1\"></span>development <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>sale <span class=\"_ _5\"></span>of the unde<span class=\"_ _0\"></span>veloped p<span class=\"_ _0\"></span>roject. I<span class=\"_ _0\"></span>f a <span class=\"_ _e\"></span>pro<span class=\"_ _1\"></span>ject <span class=\"_ _0\"></span>does n<span class=\"_ _0\"></span>ot prove <span class=\"_ _e\"></span>viable, all <span class=\"_ _0\"></span>irrecoverable <span class=\"_ _0\"></span>costs <span class=\"_ _0\"></span>associated w<span class=\"_ _0\"></span>ith the<span class=\"_ _0\"></span> project net of any related<span class=\"_ _0\"></span> impairment provisions a<span class=\"_ _0\"></span>re written off. (d) Major maintenance and<span class=\"_ _0\"></span> repairs Expenditure <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>major <span class=\"_ _0\"></span>maint<span class=\"_ _0\"></span>enance <span class=\"_ _e\"></span>refits <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>epairs <span class=\"_ _e\"></span>comprises <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>cost <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eplacement <span class=\"_ _31\"></span>assets <span class=\"_ _0\"></span>or <span class=\"_ _e\"></span>parts of assets <span class=\"_ _e\"></span>and overhaul <span class=\"_ _0\"></span>costs. <span class=\"_ _e\"></span>Wher<span class=\"_ _1\"></span>e an <span class=\"_ _e\"></span>asset, or p<span class=\"_ _e\"></span>ar<span class=\"_ _1\"></span>t of <span class=\"_ _e\"></span>an asset, <span class=\"_ _0\"></span>that wa<span class=\"_ _0\"></span>s separately <span class=\"_ _0\"></span>depreciated <span class=\"_ _e\"></span>and is <span class=\"_ _5\"></span>now <span class=\"_ _5\"></span>written <span class=\"_ _5\"></span>off <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>replaced, <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>t<span class=\"_ _1\"></span>hat <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>economic <span class=\"_ _1\"></span>benefits <span class=\"_ _5\"></span>associated <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>the item will flow to the Group<span class=\"_ _0\"></span> through an extended life, the<span class=\"_ _0\"></span> expenditure is capitalised.  Where <span class=\"_ _c\"> </span>part <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>asset <span class=\"_ _c\"> </span>was <span class=\"_ _c\"> </span>not <span class=\"_ _c\"> </span>separately <span class=\"_ _c\"> </span>consid<span class=\"_ _0\"></span>ered <span class=\"_ _c\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>component<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>therefore <span class=\"_ _c\"> </span>not depreciated  sep<span class=\"_ _0\"></span>arately,  the<span class=\"_ _0\"></span>  replacement <span class=\"_ _6\"> </span>valu<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>s  used <span class=\"_ _6\"> </span>to<span class=\"_ _1\"></span>  estimate<span class=\"_ _0\"></span>  the  c<span class=\"_ _0\"></span>arrying  a<span class=\"_ _0\"></span>mount  of <span class=\"_ _f\"> </span>the replaced <span class=\"_ _4\"> </span>asset(s) <span class=\"_ _4\"> </span>which <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>immediately <span class=\"_ _4\"> </span>written <span class=\"_ _4\"> </span>off. <span class=\"_ _3\"></span>All <span class=\"_ _4\"> </span>other <span class=\"_ _4\"> </span>day<span class=\"_ _1\"></span>-<span class=\"ls2c\">to</span>-day <span class=\"_ _4\"> </span>maintenance <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>repairs costs are expensed as inc<span class=\"_ _0\"></span>urred. (e) Borrowing costs Borrowing costs directly<span class=\"_ _1\"></span> and indirectly <span class=\"_ _1\"></span>attributable to the acquisit<span class=\"_ _1\"></span>ion, construction or production of an asset that<span class=\"_ _0\"></span> necessarily takes a <span class=\"_ _0\"></span>substantial period <span class=\"_ _0\"></span>of time to get ready f<span class=\"_ _0\"></span>or its intended use<span class=\"_ _0\"></span> or sale (a<span class=\"_ _0\"></span> qualifying asse<span class=\"_ _0\"></span>t) are <span class=\"_ _0\"></span>capitalised a<span class=\"_ _0\"></span>s part <span class=\"_ _0\"></span>of the<span class=\"_ _0\"></span> cost of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>respective asset.<span class=\"_ _0\"></span> Where funds <span class=\"_ _0\"></span>are b<span class=\"_ _0\"></span>orrowed specifically  to  finance  a  project,  the  amount  capitalised  represents  the  actual  borrowing  costs<span class=\"_ _e\"></span> incurred. <span class=\"_ _f\"> </span>All  oth<span class=\"_ _0\"></span>er  b<span class=\"_ _0\"></span>orrowing  c<span class=\"_ _0\"></span>osts  a<span class=\"_ _0\"></span>re  recognised<span class=\"_ _0\"></span>  in<span class=\"_ _0\"></span>  the <span class=\"_ _6\"> </span>statement  of <span class=\"_ _6\"> </span>profit  or <span class=\"_ _6\"> </span>loss  and <span class=\"_ _6\"> </span>other comprehensive income in<span class=\"_ _0\"></span> the period in which they are in<span class=\"_ _0\"></span>curred. (f) Restoration, rehabilitation<span class=\"_ _0\"></span> and decommissioning Restoration, <span class=\"_ _e\"></span>rehabilitation <span class=\"_ _31\"></span>and <span class=\"_ _e\"></span>decommissioning <span class=\"_ _e\"></span>costs <span class=\"_ _e\"></span>arising <span class=\"_ _e\"></span>from <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>installation <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>plant <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>other site <span class=\"_ _1\"></span>preparation <span class=\"_ _1\"></span>work, <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>using <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>risk <span class=\"_ _1\"></span>adjusted disco<span class=\"_ _1\"></span>unt <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>their <span class=\"_ _5\"></span>net <span class=\"_ _1\"></span>present value, <span class=\"_ _5\"></span>ar<span class=\"_ _0\"></span>e provided for and capitali<span class=\"_ _0\"></span>sed at the time such an obligation arises. The <span class=\"_ _0\"></span>costs <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>charged <span class=\"_ _e\"></span>to the <span class=\"_ _e\"></span>consolidated <span class=\"_ _e\"></span>statement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>income <span class=\"_ _e\"></span>ov<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>life <span class=\"_ _0\"></span>of the <span class=\"_ _e\"></span>operation <span class=\"_ _e\"></span>through depreciation of<span class=\"_ _0\"></span> the asset<span class=\"_ _0\"></span> and the<span class=\"_ _0\"></span> unwinding <span class=\"_ _0\"></span>of the disc<span class=\"_ _0\"></span>ount on <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>ovision. Costs <span class=\"_ _0\"></span>for restoration<span class=\"_ _0\"></span> of subsequent <span class=\"_ _0\"></span>site <span class=\"_ _e\"></span>disturbance, <span class=\"_ _e\"></span>which are <span class=\"_ _e\"></span>created on <span class=\"_ _e\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ngoing <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>during <span class=\"_ _e\"></span>production, <span class=\"_ _0\"></span>are p<span class=\"_ _0\"></span>rovided for <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>their <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>resent <span class=\"_ _5\"></span>values <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>charged <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consolidated <span class=\"_ _5\"></span>statemen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>income <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>extraction progresses. Changes <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the es<span class=\"_ _1\"></span>timated <span class=\"_ _1\"></span>timing <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>rehabilitation<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>uture <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> accounted <span class=\"_ _7\"> </span>for <span class=\"_ _7\"> </span>prospecti<span class=\"_ _0\"></span>vely <span class=\"_ _7\"> </span>by <span class=\"_ _7\"> </span>recognising  an <span class=\"_ _7\"> </span>adjustment <span class=\"_ _7\"> </span>to  the <span class=\"_ _7\"> </span>rehabilitation <span class=\"_ _7\"> </span>liability <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>a<span class=\"_ _0\"></span> corresponding adjustment to the asset to which it <span class=\"_ _1\"></span>relates, provided the <span class=\"_ _1\"></span>reduction in the provision is not <span class=\"_ _1\"></span>greater <span class=\"_ _5\"></span>than<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>depreciated <span class=\"_ _1\"></span>capitalised <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>asset, <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>case <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>capitalised<span class=\"_ _0\"></span> cost <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>reduced <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>zero <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the r<span class=\"_ _1\"></span>emaining adjustment <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>cons<span class=\"_ _0\"></span>olidated <span class=\"_ _1\"></span>statement <span class=\"_ _1\"></span>of income. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>case <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>closed <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ites, <span class=\"_ _5\"></span>changes <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>immediately <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> consolidated statement<span class=\"_ _0\"></span> of income. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "2.<span class=\"ls0\">8 Property, plant and equipment<span class=\"ff2 fs0\"> </span></span>Property, <span class=\"_ _1\"></span>plant <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>equipment <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>stated <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>historical <span class=\"_ _1\"></span>cost <span class=\"_ _5\"></span>less<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>accumulated <span class=\"_ _1\"></span>depreciation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>any accumulated impairment l<span class=\"_ _0\"></span>osses. Subsequent <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>included <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>recognised <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>separate <span class=\"_ _1\"></span>asset, <span class=\"_ _1\"></span>as appropriate, <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>nly <span class=\"_ _e\"></span>when it <span class=\"_ _e\"></span>is probable<span class=\"_ _0\"></span> that <span class=\"_ _e\"></span>future <span class=\"_ _0\"></span>economic <span class=\"_ _e\"></span>benefits ass<span class=\"_ _0\"></span>ociated with <span class=\"_ _31\"></span>the item <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>flow to the <span class=\"_ _0\"></span>Group and<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>cost of<span class=\"_ _0\"></span> the i<span class=\"_ _0\"></span>tem can<span class=\"_ _0\"></span> be mea<span class=\"_ _0\"></span>sured reliably.<span class=\"_ _0\"></span> The c<span class=\"_ _0\"></span>arrying amo<span class=\"_ _0\"></span>unt of <span class=\"_ _e\"></span>the replaced part i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>derecognised. <span class=\"_ _e\"></span>All <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>repairs and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>maintenance <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>charged <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>statement <span class=\"_ _e\"></span>during the financial period in which<span class=\"_ _0\"></span> they are incurred. Property, plant and equipm<span class=\"_ _0\"></span>ent are depreciated to their estimated re<span class=\"_ _0\"></span>sidual value over the estimated<span class=\"_ _0\"></span> useful <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>specific <span class=\"_ _3\"></span>asset <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>ncerned, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>remainin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>associated <span class=\"_ _3\"></span>mine (\u201cLOM\u201d), field or lease. Dep<span class=\"_ _0\"></span>reciation commences when th<span class=\"_ _0\"></span>e <span class=\"ff1\">asset <span class=\"_ _1\"></span>is available fo<span class=\"_ _0\"></span>r use. </span>The <span class=\"_ _6\"> </span>major <span class=\"_ _f\"> </span>categories <span class=\"_ _4\"> </span>of <span class=\"_ _f\"> </span>property, <span class=\"_ _6\"> </span>plant <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>equipment <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>depreciated/amortised <span class=\"_ _6\"> </span>on <span class=\"_ _f\"> </span>a <span class=\"_ _6\"> </span>Unit <span class=\"_ _6\"> </span>of Production (\u201cUOP\u201d) and/or <span class=\"_ _0\"></span>straight<span class=\"ff1\">-line basis as follows: </span><table class=\"s w226 he0\" id=\"_a901f010-7861-47e8-a689-c5a44bbee453\"><tr><td class=\"c x188 y1250 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Land and buildings<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1250 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1251 w11a h2b\"><div class=\"t m0 xfb h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Deferred mining costs<span class=\"ff2\"> </span></div></td><td class=\"c x189 y1251 w11b h2b\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1252 w11a h20\"><div class=\"t m0 xfb h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Plant and equipment<span class=\"ff2\"> </span></div></td><td class=\"c x189 y1252 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr><tr><td class=\"c x188 y1253 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Other assets: Furniture/fixt<span class=\"_ _0\"></span>ures/office equipment/Motor vehicles<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1253 w11b h20\"><div class=\"t m0 xd h12 y140 ff1 fs0 fc1 sc0 ls59 ws0\">5 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> 10 years</span></span><span class=\"ff9 ls0\"><span class=\"ff1\"> </span></span></div></td></tr><tr><td class=\"c x188 y1254 w11a h20\"><div class=\"t m0 xfb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Right of use assets (IFRS 16)<span class=\"_ _0\"></span> </div></td><td class=\"c x189 y1254 w11b h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">UOP </div></td></tr></table>The G<span class=\"_ _0\"></span>roup reviews <span class=\"_ _e\"></span>the estim<span class=\"_ _0\"></span>ated residual <span class=\"_ _e\"></span>values and <span class=\"_ _0\"></span>expected <span class=\"_ _0\"></span>useful li<span class=\"_ _0\"></span>ves of <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>at least <span class=\"_ _0\"></span>annually.<span class=\"_ _0\"></span> In <span class=\"_ _5\"></span>particular, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>health, <span class=\"_ _5\"></span>safety <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>environmental <span class=\"_ _5\"></span>legislation <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>its<span class=\"_ _0\"></span> assessment <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>expected <span class=\"_ _e\"></span>useful <span class=\"_ _e\"></span>lives <span class=\"_ _e\"></span>and es<span class=\"_ _0\"></span>timated <span class=\"_ _e\"></span>re<span class=\"_ _1\"></span>sidual <span class=\"_ _e\"></span>values. <span class=\"_ _0\"></span>Furthermore, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>considers<span class=\"_ _0\"></span> climate-related <span class=\"_ _5\"></span>matters, <span class=\"_ _3\"></span>includi<span class=\"_ _0\"></span>ng <span class=\"_ _3\"></span>physical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>transition <span class=\"_ _3\"></span>risks. <span class=\"_ _5\"></span>Specifically, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>determines whether <span class=\"_ _5\"></span>climate<span class=\"_ _1\"></span>-related <span class=\"_ _5\"></span>legislation <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>regulations <span class=\"_ _5\"></span>might <span class=\"_ _3\"></span>impact<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>either <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>useful <span class=\"_ _5\"></span>life <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>residual values, <span class=\"_ _7\"> </span><span class=\"ff9\">e.g.,  by <span class=\"_ _7\"> </span>banning <span class=\"_ _7\"> </span>or  r<span class=\"_ _1\"></span>estricting  the <span class=\"_ _7\"> </span>use <span class=\"_ _7\"> </span>of  the <span class=\"_ _7\"> </span>Group\u2019s <span class=\"_ _7\"> </span>fossil <span class=\"_ _7\"> </span>fuel</span>-driven <span class=\"_ _7\"> </span>machinery <span class=\"_ _7\"> </span>and<span class=\"_ _0\"></span> equipment <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>imposing <span class=\"_ _4\"> </span>additional <span class=\"_ _6\"> </span>energy <span class=\"_ _4\"> </span>efficiency <span class=\"_ _4\"> </span>requirements <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _4\"> </span>buildings <span class=\"_ _6\"> </span>and office properties. <span class=\"ff9\">An a<span class=\"_ _0\"></span>sset\u2019s carrying am<span class=\"_ _0\"></span>ount is written do<span class=\"_ _0\"></span>wn immediately to its <span class=\"_ _0\"></span>recoverable amount<span class=\"_ _0\"></span> </span>if the asset\u2019s carrying amoun<span class=\"_ _0\"></span>t is greater than its estimate<span class=\"_ _0\"></span>d recoverable amount.<span class=\"ff1\"> </span>Gains and losses on dispos<span class=\"_ _0\"></span>als are determined by c<span class=\"_ _0\"></span>omparing the proceeds with<span class=\"_ _0\"></span> the carrying amount and are recognised within \u201c<span class=\"_ _0\"></span>Other <span class=\"ff1\">income</span>\u201d in the income statement.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "(b) Deferred mining costs <span class=\"ff9\">\u2013</span> s<span class=\"_ _0\"></span>tripping costs Mainly <span class=\"_ _1\"></span>comprises <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>certain capitalised <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _1\"></span>related <span class=\"_ _5\"></span>to pre<span class=\"_ _1\"></span>-production <span class=\"_ _5\"></span>and in<span class=\"_ _1\"></span>-production str<span class=\"_ _1\"></span>ippin<span class=\"_ _0\"></span>g activities as outlined bel<span class=\"_ _0\"></span>ow.  Stripping costs incurred in the development phase<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of a mine (or pit) before production commences are capitalised as part of the cos<span class=\"_ _1\"></span>t of constructing the mine (or pit) and <span class=\"_ _1\"></span>subsequently amortised over<span class=\"_ _0\"></span> the life of the mine (or pit)<span class=\"_ _0\"></span> on a UOP basis. In<span class=\"ls0\">-production <span class=\"_ _4\"> </span>stripping <span class=\"_ _6\"> </span>costs <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>accessing <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>identifiable <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mponent <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>body <span class=\"_ _6\"> </span>to </span>realise <span class=\"_ _5\"></span>benefits <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>form <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>imp<span class=\"_ _0\"></span>roved <span class=\"_ _5\"></span>access <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>ore <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>mined<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>(stripping <span class=\"_ _5\"></span>activity asset), are capitalised w<span class=\"_ _0\"></span>ithin deferred mining costs p<span class=\"_ _0\"></span>rovided all the following conditions are<span class=\"_ _0\"></span> met: i.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">it <span class=\"_ _0\"></span>is probable that the <span class=\"_ _0\"></span>future econ<span class=\"_ _0\"></span>omic benefit ass<span class=\"_ _0\"></span>ociated with the st<span class=\"_ _0\"></span>ripping activity w<span class=\"_ _0\"></span>ill </span></span>be realised; ii.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">the <span class=\"_ _1\"></span>component <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>ore <span class=\"_ _5\"></span>body <span class=\"_ _5\"></span>fo<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>access <span class=\"_ _5\"></span>has <span class=\"_ _1\"></span>been <span class=\"_ _5\"></span>improved <span class=\"_ _1\"></span>can <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>identified </span></span>and; iii.<span class=\"ff7 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff1\">the <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>elating <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _5\"></span>associated <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>improved <span class=\"_ _5\"></span>access <span class=\"_ _1\"></span>can <span class=\"_ _1\"></span>be </span></span>reliably measured. If <span class=\"_ _4\"> </span>all <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>criteria <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>met, <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>production <span class=\"_ _4\"> </span>stripping <span class=\"_ _4\"> </span>costs <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>charged <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>consolidated<span class=\"_ _0\"></span> statement of income as t<span class=\"_ _0\"></span>hey are incurred. The <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>act<span class=\"_ _1\"></span>ivity <span class=\"_ _1\"></span>asset <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>initially <span class=\"_ _1\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>cost, <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>accumulation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sts <span class=\"_ _5\"></span>directly<span class=\"_ _0\"></span> incurred <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>perform <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>improves <span class=\"_ _1\"></span>access <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>identified <span class=\"_ _1\"></span>component <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>ore, plus an allocation of di<span class=\"_ _0\"></span>rectly attributable overhead costs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "(c) Exploration costs Under <span class=\"_ _d\"> </span>the <span class=\"_ _1c\"> </span>Group\u2019s <span class=\"_ _d\"> </span>accounting <span class=\"_ _d\"> </span>policy, <span class=\"_ _d\"> </span>exploration <span class=\"_ _d\"> </span>expenditure <span class=\"_ _d\"> </span>is <span class=\"_ _1c\"> </span>not <span class=\"_ _d\"> </span>capitalised <span class=\"_ _d\"> </span>until <span class=\"_ _d\"> </span>the management determines a <span class=\"_ _0\"></span>property will be developed and point<span class=\"_ _0\"></span> is reached at which there is<span class=\"_ _0\"></span> a high degree <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>confidence <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>project\u2019s <span class=\"_ _3\"></span>viability <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>it <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>considered <span class=\"_ _3\"></span><span class=\"ff1\">probable <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>future <span class=\"_ _3\"></span>economic<span class=\"_ _0\"></span> </span>benefits will <span class=\"_ _0\"></span>flow t<span class=\"_ _0\"></span>o the G<span class=\"_ _0\"></span>roup. A<span class=\"_ _0\"></span> development de<span class=\"_ _0\"></span>cision is<span class=\"_ _0\"></span> made <span class=\"_ _0\"></span>based upon<span class=\"_ _0\"></span> consideration<span class=\"_ _0\"></span> of p<span class=\"_ _0\"></span>roject economics, <span class=\"_ _6\"> </span>including <span class=\"_ _f\"> </span>future <span class=\"_ _6\"> </span>metal <span class=\"_ _f\"> </span>prices, <span class=\"_ _6\"> </span>reserves <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>resources, <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>estimated <span class=\"_ _6\"> </span>operating <span class=\"_ _6\"> </span>and capital costs. Subsequent <span class=\"_ _1\"></span>recovery <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>resulting <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>value <span class=\"_ _5\"></span>depends <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>successful <span class=\"_ _1\"></span>development <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>sale <span class=\"_ _5\"></span>of the unde<span class=\"_ _0\"></span>veloped p<span class=\"_ _0\"></span>roject. I<span class=\"_ _0\"></span>f a <span class=\"_ _e\"></span>pro<span class=\"_ _1\"></span>ject <span class=\"_ _0\"></span>does n<span class=\"_ _0\"></span>ot prove <span class=\"_ _e\"></span>viable, all <span class=\"_ _0\"></span>irrecoverable <span class=\"_ _0\"></span>costs <span class=\"_ _0\"></span>associated w<span class=\"_ _0\"></span>ith the<span class=\"_ _0\"></span> project net of any related<span class=\"_ _0\"></span> impairment provisions a<span class=\"_ _0\"></span>re written off. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "(e) Borrowing costs Borrowing costs directly<span class=\"_ _1\"></span> and indirectly <span class=\"_ _1\"></span>attributable to the acquisit<span class=\"_ _1\"></span>ion, construction or production of an asset that<span class=\"_ _0\"></span> necessarily takes a <span class=\"_ _0\"></span>substantial period <span class=\"_ _0\"></span>of time to get ready f<span class=\"_ _0\"></span>or its intended use<span class=\"_ _0\"></span> or sale (a<span class=\"_ _0\"></span> qualifying asse<span class=\"_ _0\"></span>t) are <span class=\"_ _0\"></span>capitalised a<span class=\"_ _0\"></span>s part <span class=\"_ _0\"></span>of the<span class=\"_ _0\"></span> cost of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>respective asset.<span class=\"_ _0\"></span> Where funds <span class=\"_ _0\"></span>are b<span class=\"_ _0\"></span>orrowed specifically  to  finance  a  project,  the  amount  capitalised  represents  the  actual  borrowing  costs<span class=\"_ _e\"></span> incurred. <span class=\"_ _f\"> </span>All  oth<span class=\"_ _0\"></span>er  b<span class=\"_ _0\"></span>orrowing  c<span class=\"_ _0\"></span>osts  a<span class=\"_ _0\"></span>re  recognised<span class=\"_ _0\"></span>  in<span class=\"_ _0\"></span>  the <span class=\"_ _6\"> </span>statement  of <span class=\"_ _6\"> </span>profit  or <span class=\"_ _6\"> </span>loss  and <span class=\"_ _6\"> </span>other comprehensive income in<span class=\"_ _0\"></span> the period in which they are in<span class=\"_ _0\"></span>curred. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "2.<span class=\"ls0\">9 Intangible assets<span class=\"ff2 fs0\"> </span></span>(a) Permits Permits <span class=\"_ _e\"></span>represent l<span class=\"_ _e\"></span>eg<span class=\"_ _1\"></span>al <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ights, <span class=\"_ _e\"></span>licences, <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>authorisations <span class=\"_ _e\"></span>required <span class=\"_ _e\"></span>to advan<span class=\"_ _0\"></span>ce <span class=\"_ _e\"></span>mining p<span class=\"_ _0\"></span>rojects <span class=\"_ _0\"></span>from<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>pre-development <span class=\"_ _e\"></span>stage <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>production. <span class=\"_ _e\"></span>Costs <span class=\"_ _e\"></span>directly <span class=\"_ _e\"></span>attributable <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>btaining <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>securing <span class=\"_ _e\"></span>these permits <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>intangible<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>pro<span class=\"_ _0\"></span>vide<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>they <span class=\"_ _5\"></span>meet <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecognition <span class=\"_ _1\"></span>criteria <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>IAS <span class=\"_ _5\"></span>38 <span class=\"_ _5\"></span><span class=\"ff9\">\u2013</span> Intangible <span class=\"_ _6\"> </span>Assets. <span class=\"_ _6\"> </span>These <span class=\"_ _6\"> </span>costs <span class=\"_ _f\"> </span>typically <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>application <span class=\"_ _f\"> </span>fees, <span class=\"_ _6\"> </span>environmental <span class=\"_ _6\"> </span>and  engine<span class=\"_ _0\"></span>ering studies, legal expenses, and<span class=\"_ _0\"></span> other necessary expenditu<span class=\"_ _0\"></span>res incurred to obtain the perm<span class=\"_ _0\"></span>its.<span class=\"_ _1\"></span> No amortisation is recognis<span class=\"_ _0\"></span>ed on these intangible assets <span class=\"_ _0\"></span>until the associated project transiti<span class=\"_ _0\"></span>ons into commercial p<span class=\"_ _0\"></span>roduction. Onc<span class=\"_ _0\"></span>e the G<span class=\"_ _0\"></span>roup receives <span class=\"_ _0\"></span>the req<span class=\"_ _0\"></span>uired permits <span class=\"_ _0\"></span>and commenc<span class=\"_ _0\"></span>es producti<span class=\"_ _0\"></span>on, the <span class=\"_ _f\"> </span>capitalised <span class=\"_ _6\"> </span>permit <span class=\"_ _f\"> </span>costs <span class=\"_ _6\"> </span>are  am<span class=\"_ _0\"></span>ortised <span class=\"_ _6\"> </span>u<span class=\"_ _1\"></span>sing <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>UOP <span class=\"_ _f\"> </span>method,  ba<span class=\"_ _0\"></span>sed <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>the  comm<span class=\"_ _0\"></span>ercially recoverable reserves of <span class=\"_ _0\"></span>the related mining project. If <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>stage <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>termined <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>permit <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>utilised <span class=\"_ _1\"></span>due <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>oject <span class=\"_ _1\"></span>discontinuation or regulatory chang<span class=\"_ _0\"></span>es, the <span class=\"_ _0\"></span>capitalised<span class=\"_ _0\"></span> costs <span class=\"_ _0\"></span>are immediatel<span class=\"_ _0\"></span>y impaired<span class=\"_ _0\"></span> and rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>an expens<span class=\"_ _0\"></span>e in the <span class=\"_ _3\"></span>consolidated <span class=\"_ _3\"></span>statement <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss. <span class=\"_ _3\"> </span>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>recurrently <span class=\"_ _3\"></span>evaluate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>status <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the project. <span class=\"_ _c\"> </span>Should <span class=\"_ _c\"> </span>subsequently <span class=\"_ _c\"> </span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>project <span class=\"_ _c\"> </span>determine <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>underlying <span class=\"_ _c\"> </span>reasons <span class=\"_ _c\"> </span>to<span class=\"_ _0\"></span> determine <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>permit <span class=\"_ _5\"></span>would <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>utilised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>are <span class=\"_ _5\"></span>reasonable <span class=\"_ _5\"></span>reversed <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>mitig<span class=\"_ _0\"></span>ated, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>may reverse the impairment con<span class=\"_ _0\"></span>sequently. (b<span class=\"ls32\">) </span>Other intangible assets include c<span class=\"_ _0\"></span>omputer software. Intangible <span class=\"_ _7\"> </span>assets <span class=\"_ _7\"> </span>acquired  s<span class=\"_ _1\"></span>eparately <span class=\"_ _7\"> </span>are <span class=\"_ _7\"> </span>measured  on <span class=\"_ _7\"> </span>initial <span class=\"_ _7\"> </span>recognition <span class=\"_ _7\"> </span>at <span class=\"_ _7\"> </span>cost. <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>cost <span class=\"_ _7\"> </span>of intangible <span class=\"_ _3\"></span>assets <span class=\"_ _4\"> </span>acquired <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>business <span class=\"_ _4\"> </span>combination <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>their <span class=\"_ _3\"></span>fair <span class=\"_ _4\"> </span>value <span class=\"_ _3\"></span>at <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>date <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>acquisition<span class=\"_ _0\"></span> provided they <span class=\"_ _1\"></span>meet recognition criteria as per <span class=\"_ _1\"></span>IFRS 3. Follow<span class=\"_ _1\"></span>ing initial r<span class=\"_ _1\"></span>ecognition, intangible assets are <span class=\"_ _5\"></span>carried <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost <span class=\"_ _5\"></span>less <span class=\"_ _1\"></span>any <span class=\"_ _5\"></span>accumulated<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>(calculated <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>straight<span class=\"_ _1\"></span>-line <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>over <span class=\"_ _5\"></span>their<span class=\"_ _0\"></span> useful lives) and accumul<span class=\"_ _0\"></span>ated impairment losses, if any. The useful lives of intangible<span class=\"_ _0\"></span> assets are assessed as eithe<span class=\"_ _0\"></span>r finite or indefinite. Intangible <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>finite <span class=\"_ _3\"></span>lives <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>amortised <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>their <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>economic <span class=\"_ _3\"></span>lives <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>assessed <span class=\"_ _3\"> </span>for impairment <span class=\"_ _7\"> </span>whenever <span class=\"_ _a\"> </span>there <span class=\"_ _7\"> </span>is <span class=\"_ _a\"> </span>an <span class=\"_ _a\"> </span>indication <span class=\"_ _a\"> </span>that <span class=\"_ _7\"> </span>the <span class=\"_ _a\"> </span>intangible <span class=\"_ _a\"> </span>asset <span class=\"_ _a\"> </span>may <span class=\"_ _7\"> </span>be <span class=\"_ _a\"> </span>impaired. <span class=\"_ _a\"> </span>The amortisation period <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amortisation method <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>an intangible <span class=\"_ _5\"></span>asset with <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finite <span class=\"_ _1\"></span>useful <span class=\"_ _1\"></span>life <span class=\"_ _1\"></span>are reviewed at least at the end<span class=\"_ _0\"></span> of each reporting period. Gains <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>losses <span class=\"_ _4\"> </span>arising <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>derecognition <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>an <span class=\"_ _4\"> </span>intangible <span class=\"_ _3\"></span>asset <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>measured <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>difference between <span class=\"_ _1\"></span>the net <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>proceeds and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>asset and <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve income when the asset is derecognised.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "(a) Permits Permits <span class=\"_ _e\"></span>represent l<span class=\"_ _e\"></span>eg<span class=\"_ _1\"></span>al <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ights, <span class=\"_ _e\"></span>licences, <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>authorisations <span class=\"_ _e\"></span>required <span class=\"_ _e\"></span>to advan<span class=\"_ _0\"></span>ce <span class=\"_ _e\"></span>mining p<span class=\"_ _0\"></span>rojects <span class=\"_ _0\"></span>from<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>pre-development <span class=\"_ _e\"></span>stage <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>production. <span class=\"_ _e\"></span>Costs <span class=\"_ _e\"></span>directly <span class=\"_ _e\"></span>attributable <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>btaining <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>securing <span class=\"_ _e\"></span>these permits <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>intangible<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>pro<span class=\"_ _0\"></span>vide<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>they <span class=\"_ _5\"></span>meet <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecognition <span class=\"_ _1\"></span>criteria <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>IAS <span class=\"_ _5\"></span>38 <span class=\"_ _5\"></span><span class=\"ff9\">\u2013</span> Intangible <span class=\"_ _6\"> </span>Assets. <span class=\"_ _6\"> </span>These <span class=\"_ _6\"> </span>costs <span class=\"_ _f\"> </span>typically <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>application <span class=\"_ _f\"> </span>fees, <span class=\"_ _6\"> </span>environmental <span class=\"_ _6\"> </span>and  engine<span class=\"_ _0\"></span>ering studies, legal expenses, and<span class=\"_ _0\"></span> other necessary expenditu<span class=\"_ _0\"></span>res incurred to obtain the perm<span class=\"_ _0\"></span>its.<span class=\"_ _1\"></span> No amortisation is recognis<span class=\"_ _0\"></span>ed on these intangible assets <span class=\"_ _0\"></span>until the associated project transiti<span class=\"_ _0\"></span>ons into commercial p<span class=\"_ _0\"></span>roduction. Onc<span class=\"_ _0\"></span>e the G<span class=\"_ _0\"></span>roup receives <span class=\"_ _0\"></span>the req<span class=\"_ _0\"></span>uired permits <span class=\"_ _0\"></span>and commenc<span class=\"_ _0\"></span>es producti<span class=\"_ _0\"></span>on, the <span class=\"_ _f\"> </span>capitalised <span class=\"_ _6\"> </span>permit <span class=\"_ _f\"> </span>costs <span class=\"_ _6\"> </span>are  am<span class=\"_ _0\"></span>ortised <span class=\"_ _6\"> </span>u<span class=\"_ _1\"></span>sing <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>UOP <span class=\"_ _f\"> </span>method,  ba<span class=\"_ _0\"></span>sed <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>the  comm<span class=\"_ _0\"></span>ercially recoverable reserves of <span class=\"_ _0\"></span>the related mining project. If <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>stage <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>termined <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>permit <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>utilised <span class=\"_ _1\"></span>due <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>oject <span class=\"_ _1\"></span>discontinuation or regulatory chang<span class=\"_ _0\"></span>es, the <span class=\"_ _0\"></span>capitalised<span class=\"_ _0\"></span> costs <span class=\"_ _0\"></span>are immediatel<span class=\"_ _0\"></span>y impaired<span class=\"_ _0\"></span> and rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>an expens<span class=\"_ _0\"></span>e in the <span class=\"_ _3\"></span>consolidated <span class=\"_ _3\"></span>statement <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss. <span class=\"_ _3\"> </span>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>recurrently <span class=\"_ _3\"></span>evaluate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>status <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the project. <span class=\"_ _c\"> </span>Should <span class=\"_ _c\"> </span>subsequently <span class=\"_ _c\"> </span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>project <span class=\"_ _c\"> </span>determine <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>underlying <span class=\"_ _c\"> </span>reasons <span class=\"_ _c\"> </span>to<span class=\"_ _0\"></span> determine <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>permit <span class=\"_ _5\"></span>would <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>utilised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>are <span class=\"_ _5\"></span>reasonable <span class=\"_ _5\"></span>reversed <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>mitig<span class=\"_ _0\"></span>ated, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>may reverse the impairment con<span class=\"_ _0\"></span>sequently. (b<span class=\"ls32\">) </span>Other intangible assets include c<span class=\"_ _0\"></span>omputer software. Intangible <span class=\"_ _7\"> </span>assets <span class=\"_ _7\"> </span>acquired  s<span class=\"_ _1\"></span>eparately <span class=\"_ _7\"> </span>are <span class=\"_ _7\"> </span>measured  on <span class=\"_ _7\"> </span>initial <span class=\"_ _7\"> </span>recognition <span class=\"_ _7\"> </span>at <span class=\"_ _7\"> </span>cost. <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>cost <span class=\"_ _7\"> </span>of intangible <span class=\"_ _3\"></span>assets <span class=\"_ _4\"> </span>acquired <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>business <span class=\"_ _4\"> </span>combination <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>their <span class=\"_ _3\"></span>fair <span class=\"_ _4\"> </span>value <span class=\"_ _3\"></span>at <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>date <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>acquisition<span class=\"_ _0\"></span> provided they <span class=\"_ _1\"></span>meet recognition criteria as per <span class=\"_ _1\"></span>IFRS 3. Follow<span class=\"_ _1\"></span>ing initial r<span class=\"_ _1\"></span>ecognition, intangible assets are <span class=\"_ _5\"></span>carried <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>cost <span class=\"_ _5\"></span>less <span class=\"_ _1\"></span>any <span class=\"_ _5\"></span>accumulated<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>(calculated <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>straight<span class=\"_ _1\"></span>-line <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>over <span class=\"_ _5\"></span>their<span class=\"_ _0\"></span> useful lives) and accumul<span class=\"_ _0\"></span>ated impairment losses, if any. The useful lives of intangible<span class=\"_ _0\"></span> assets are assessed as eithe<span class=\"_ _0\"></span>r finite or indefinite. Intangible <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>finite <span class=\"_ _3\"></span>lives <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>amortised <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>their <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>economic <span class=\"_ _3\"></span>lives <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>assessed <span class=\"_ _3\"> </span>for impairment <span class=\"_ _7\"> </span>whenever <span class=\"_ _a\"> </span>there <span class=\"_ _7\"> </span>is <span class=\"_ _a\"> </span>an <span class=\"_ _a\"> </span>indication <span class=\"_ _a\"> </span>that <span class=\"_ _7\"> </span>the <span class=\"_ _a\"> </span>intangible <span class=\"_ _a\"> </span>asset <span class=\"_ _a\"> </span>may <span class=\"_ _7\"> </span>be <span class=\"_ _a\"> </span>impaired. <span class=\"_ _a\"> </span>The amortisation period <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amortisation method <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>an intangible <span class=\"_ _5\"></span>asset with <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finite <span class=\"_ _1\"></span>useful <span class=\"_ _1\"></span>life <span class=\"_ _1\"></span>are reviewed at least at the end<span class=\"_ _0\"></span> of each reporting period. Gains <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>losses <span class=\"_ _4\"> </span>arising <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>derecognition <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>an <span class=\"_ _4\"> </span>intangible <span class=\"_ _3\"></span>asset <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>measured <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>difference between <span class=\"_ _1\"></span>the net <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>proceeds and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>asset and <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve income when the asset is derecognised.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "2.10 Impairment of non-financial assets<span class=\"ff2 fs0\"> </span>Assets that<span class=\"_ _0\"></span> have an<span class=\"_ _0\"></span> indefinite <span class=\"_ _0\"></span>useful life<span class=\"_ _0\"></span> <span class=\"ff9\">\u2013</span> for <span class=\"_ _0\"></span>example, go<span class=\"_ _0\"></span>odwill or <span class=\"_ _0\"></span>intangible ass<span class=\"_ _0\"></span>ets not <span class=\"_ _0\"></span>ready for <span class=\"_ _0\"></span>use \u2013<span class=\"ff1\"> <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>not<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>bject to <span class=\"_ _5\"></span>amortis<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>tested <span class=\"_ _5\"></span>ann<span class=\"_ _0\"></span>ually <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>rment. <span class=\"_ _1\"></span>Assets <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>subject to </span>amortisation <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>reviewed <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>impairment <span class=\"_ _5\"></span>whenever <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>vents <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>circumstances <span class=\"_ _5\"></span>indicate that the carrying amount may not be recoverable. An impairment <span class=\"_ _1\"></span>loss is recognised for the amount by <span class=\"_ _0\"></span>which <span class=\"_ _e\"></span>the a<span class=\"_ _0\"></span>sset\u2019s <span class=\"_ _e\"></span>carrying <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>exceeds <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>recoverable <span class=\"_ _0\"></span>amount. <span class=\"_ _e\"></span>The <span class=\"_ _0\"></span>recoverable <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the higher <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>asset\u2019s <span class=\"_ _6\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>less <span class=\"_ _6\"> </span>costs <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>sell <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>use. <span class=\"_ _6\"> </span>For <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>purposes <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>assessing impairment, assets <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>grouped <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>owest <span class=\"_ _1\"></span>levels <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>separately <span class=\"_ _1\"></span>identifiable cash flows (cash-gene<span class=\"_ _0\"></span>rating units). <span class=\"_ _0\"></span>Non-financial assets o<span class=\"_ _0\"></span>ther than g<span class=\"_ _0\"></span>oodwill that <span class=\"_ _0\"></span>suffered impairment <span class=\"_ _0\"></span>are reviewed for possible re<span class=\"_ _0\"></span>versal of the impairment at each<span class=\"_ _0\"></span> reporting date. The <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>assesses <span class=\"_ _1\"></span>whether <span class=\"_ _1\"></span>climate <span class=\"_ _1\"></span>risks, <span class=\"_ _5\"></span>including<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>phy<span class=\"_ _0\"></span>sical <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isks <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>transiti<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>risk<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>could <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>a significant impact.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "2.10 Impairment of non-financial assets<span class=\"ff2 fs0\"> </span>Assets that<span class=\"_ _0\"></span> have an<span class=\"_ _0\"></span> indefinite <span class=\"_ _0\"></span>useful life<span class=\"_ _0\"></span> <span class=\"ff9\">\u2013</span> for <span class=\"_ _0\"></span>example, go<span class=\"_ _0\"></span>odwill or <span class=\"_ _0\"></span>intangible ass<span class=\"_ _0\"></span>ets not <span class=\"_ _0\"></span>ready for <span class=\"_ _0\"></span>use \u2013<span class=\"ff1\"> <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>not<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>bject to <span class=\"_ _5\"></span>amortis<span class=\"_ _0\"></span>ation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>tested <span class=\"_ _5\"></span>ann<span class=\"_ _0\"></span>ually <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>impai<span class=\"_ _0\"></span>rment. <span class=\"_ _1\"></span>Assets <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>subject to </span>amortisation <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>reviewed <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>impairment <span class=\"_ _5\"></span>whenever <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>vents <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>circumstances <span class=\"_ _5\"></span>indicate that the carrying amount may not be recoverable. An impairment <span class=\"_ _1\"></span>loss is recognised for the amount by <span class=\"_ _0\"></span>which <span class=\"_ _e\"></span>the a<span class=\"_ _0\"></span>sset\u2019s <span class=\"_ _e\"></span>carrying <span class=\"_ _0\"></span>amount <span class=\"_ _e\"></span>exceeds <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>recoverable <span class=\"_ _0\"></span>amount. <span class=\"_ _e\"></span>The <span class=\"_ _0\"></span>recoverable <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the higher <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>asset\u2019s <span class=\"_ _6\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _f\"> </span>less <span class=\"_ _6\"> </span>costs <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>sell <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>use. <span class=\"_ _6\"> </span>For <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>purposes <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>assessing impairment, assets <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>grouped <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>owest <span class=\"_ _1\"></span>levels <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>separately <span class=\"_ _1\"></span>identifiable cash flows (cash-gene<span class=\"_ _0\"></span>rating units). <span class=\"_ _0\"></span>Non-financial assets o<span class=\"_ _0\"></span>ther than g<span class=\"_ _0\"></span>oodwill that <span class=\"_ _0\"></span>suffered impairment <span class=\"_ _0\"></span>are reviewed for possible re<span class=\"_ _0\"></span>versal of the impairment at each<span class=\"_ _0\"></span> reporting date. The <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>assesses <span class=\"_ _1\"></span>whether <span class=\"_ _1\"></span>climate <span class=\"_ _1\"></span>risks, <span class=\"_ _5\"></span>including<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>phy<span class=\"_ _0\"></span>sical <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isks <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>transiti<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>risk<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>could <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>a significant impact.<span class=\"_ _3c\"> </span>(g) Impairment of financial a<span class=\"_ _0\"></span>ssets <span class=\"fs5\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span>sesses <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>ward <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ooking <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>credit <span class=\"_ _3\"></span>losse<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>ass<span class=\"_ _0\"></span>ociated <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>debt instruments <span class=\"_ _1\"></span>carried <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>amortised <span class=\"_ _5\"></span>cost.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Expected <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>difference <span class=\"_ _1\"></span>between<span class=\"_ _0\"></span> the contract<span class=\"_ _0\"></span>ual cash fl<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws due in<span class=\"_ _e\"></span> accordance with<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>ontract and <span class=\"_ _0\"></span>all the <span class=\"_ _0\"></span>cash flows<span class=\"_ _0\"></span> that <span class=\"_ _0\"></span>the Grou<span class=\"ls94\">p </span>expects <span class=\"_ _7\"> </span>to  r<span class=\"_ _1\"></span>eceive, <span class=\"_ _7\"> </span>discounted  at <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>approximation  of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>original <span class=\"_ _7\"> </span>effective <span class=\"_ _7\"> </span>interest  r<span class=\"_ _1\"></span>ate. <span class=\"_ _7\"> </span>The<span class=\"_ _0\"></span> expected <span class=\"_ _c\"> </span>cash <span class=\"_ _c\"> </span>flows<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>cash <span class=\"_ _a\"> </span>flows <span class=\"_ _c\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>sale <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _c\"> </span>collateral<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>held <span class=\"_ _c\"> </span>or <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _c\"> </span>credit<span class=\"_ _0\"></span> enhancements that are inte<span class=\"_ _0\"></span>gral to the contractual terms<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> For <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>(other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>FVPL), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> simplified <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>permitted <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>requires<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>lifetime<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>losses <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>recognised from initial recognition of <span class=\"_ _0\"></span>the receivables. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asset <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>default<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>days <span class=\"_ _5\"></span>past <span class=\"_ _5\"></span>due. However, <span class=\"_ _e\"></span>in ce<span class=\"_ _0\"></span>rtain <span class=\"_ _e\"></span>cases, th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>may <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsider <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>financial asse<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>in d<span class=\"_ _0\"></span>efault <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>internal or <span class=\"_ _5\"></span>external <span class=\"_ _5\"></span>information <span class=\"_ _5\"></span>indicates <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>unl<span class=\"_ _1\"></span>ikely <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceive <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>outstanding <span class=\"_ _5\"></span>contractual amounts <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>full <span class=\"_ _5\"></span>before taking <span class=\"_ _1\"></span>into <span class=\"_ _5\"></span>account <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>enhancements held <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group. <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> asset is written off when the<span class=\"_ _0\"></span>re is no reasonable expectati<span class=\"_ _0\"></span>on of recovering the contractual ca<span class=\"_ _0\"></span>sh flows and usually occurs when pas<span class=\"_ _0\"></span>t due for more than one year<span class=\"_ _0\"></span> and not subject to enforce<span class=\"_ _0\"></span>ment activity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "2.11 Financial assets and liabilities <span class=\"ff2 fs0 fc1\"> </span>(a) Classification The Group classifies it<span class=\"_ _0\"></span>s financial assets in the following m<span class=\"_ _e\"></span>ea<span class=\"_ _1\"></span>surement categorie<span class=\"_ _0\"></span>s: <span class=\"_ _1\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured at amortised c<span class=\"_ _0\"></span>ost.  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured subsequently at<span class=\"_ _0\"></span> fair value through OCI, and.<span class=\"_ _0\"></span>  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured subsequently at<span class=\"_ _0\"></span> fair value through profit or<span class=\"_ _0\"></span> loss.  </span></span>The classificati<span class=\"_ _0\"></span>on of financial<span class=\"_ _0\"></span> assets <span class=\"_ _0\"></span>at initial reco<span class=\"_ _0\"></span>gnition depends <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n the financial<span class=\"_ _0\"></span> asset\u2019s c<span class=\"_ _0\"></span>ontractual cash flow cha<span class=\"_ _0\"></span>racteristics and<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019s and the<span class=\"_ _0\"></span> Compa<span class=\"_ _0\"></span>ny\u2019s business <span class=\"_ _0\"></span>model for m<span class=\"_ _e\"></span>anaging them. In<span class=\"_ _0\"></span> order <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>a financial <span class=\"_ _e\"></span>asset <span class=\"_ _e\"></span>to be <span class=\"_ _e\"></span>classified <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>amortised co<span class=\"_ _0\"></span>st, it<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>needs <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>give rise <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>cash flows <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are \u2018s<span class=\"_ _0\"></span>olely <span class=\"_ _0\"></span>payments <span class=\"_ _e\"></span>of p<span class=\"_ _0\"></span>rincipal <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>interest\u2019 (<span class=\"_ _0\"></span>\u2018SPPI\u2019) <span class=\"_ _e\"></span>on the <span class=\"_ _e\"></span>principal <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>outstanding. This assessment is ref<span class=\"_ _0\"></span>erred to as the SPPI te<span class=\"_ _0\"></span>st and is performed at an instrument<span class=\"_ _0\"></span> level.<span class=\"_ _1\"></span> For assets measured at <span class=\"_ _1\"></span>fair value, <span class=\"_ _1\"></span>gains and losses will <span class=\"_ _1\"></span>either be recorded <span class=\"_ _1\"></span>in profit or loss or <span class=\"_ _1\"></span>OCI. For investments <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>instruments<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>trading, <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>depend <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>whether <span class=\"_ _3\"></span>the group <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>irrevocable <span class=\"_ _5\"></span>election <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>time <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _5\"></span>recognition <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>account <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>equity investment at fair value th<span class=\"_ _0\"></span>rough other comprehensive<span class=\"_ _0\"></span> income (FVOCI).<span class=\"_ _3c\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eclassifies <span class=\"_ _e\"></span>debt i<span class=\"_ _0\"></span>nvestments w<span class=\"_ _0\"></span>hen <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>only <span class=\"_ _e\"></span>when its <span class=\"_ _e\"></span>business m<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>managing thos<span class=\"_ _0\"></span>e assets changes.  Regular way purchase<span class=\"_ _0\"></span>s and sales of<span class=\"_ _0\"></span> financial assets are<span class=\"_ _0\"></span> recognised on trade-date, th<span class=\"_ _0\"></span>e date on which the Group commits to pu<span class=\"_ _0\"></span>rchase or sell the asset.   At <span class=\"_ _4\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>measures <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>financial <span class=\"_ _4\"> </span>asset <span class=\"_ _4\"> </span>at <span class=\"_ _4\"> </span>its <span class=\"_ _6\"> </span>fair <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _4\"> </span>plus, <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>case <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>a financial <span class=\"_ _f\"> </span>asset <span class=\"_ _6\"> </span>not  at<span class=\"_ _0\"></span>  fai<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>through  p<span class=\"_ _0\"></span>rofit <span class=\"_ _f\"> </span>or <span class=\"_ _f\"> </span>loss <span class=\"_ _6\"> </span>(FVPL),  t<span class=\"_ _0\"></span>ransaction <span class=\"_ _6\"> </span>costs  th<span class=\"_ _0\"></span>at  a<span class=\"_ _0\"></span>re <span class=\"_ _f\"> </span>directly attributable <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>acquisition <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asse<span class=\"_ _1\"></span>t. <span class=\"_ _5\"></span>Transaction <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>carried <span class=\"_ _5\"></span>at FVPL are expensed in p<span class=\"_ _0\"></span>rofit or loss.  Financial  assets<span class=\"_ _0\"></span>  with  embe<span class=\"_ _0\"></span>dded  derivatives <span class=\"_ _f\"> </span>are  consi<span class=\"_ _0\"></span>dered  in  their <span class=\"_ _f\"> </span>entirety  whe<span class=\"_ _0\"></span>n  determining whether their cash flows a<span class=\"_ _0\"></span>re solely payment of principal<span class=\"_ _0\"></span> and interest.  Subsequent <span class=\"_ _c\"> </span>measurem<span class=\"_ _0\"></span>ent <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>debt <span class=\"_ _c\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _c\"> </span>depends <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>Group\u2019s <span class=\"_ _c\"> </span>business <span class=\"_ _c\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>for managing <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>flow <span class=\"_ _3\"></span>cha<span class=\"_ _0\"></span>racteristics <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asse<span class=\"_ _0\"></span>t. <span class=\"_ _3\"></span>There <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>thre<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>measurement categories into which the G<span class=\"_ _0\"></span>roup classifies its debt ins<span class=\"_ _0\"></span>truments: (b) Amortised cost  Assets <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>collection o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>contractual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>flows where <span class=\"_ _1\"></span>those <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>solely payments <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>principal <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _6\"> </span>Interest <span class=\"_ _4\"> </span>income <span class=\"_ _6\"> </span>from <span class=\"_ _4\"> </span>these financial <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>included <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>finance <span class=\"_ _5\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>eff<span class=\"_ _1\"></span>ective <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _5\"></span>method. <span class=\"_ _5\"></span>Any <span class=\"_ _5\"></span>gain <span class=\"_ _1\"></span>or loss <span class=\"_ _c\"> </span>arising <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _c\"> </span>derecognition <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>profit <span class=\"_ _a\"> </span>or <span class=\"_ _c\"> </span>loss <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>presented <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>othe<span class=\"_ _0\"></span>r gains/(losses) together<span class=\"_ _0\"></span> with foreign exchange gains and l<span class=\"_ _0\"></span>osses.  Impairment losses are<span class=\"_ _0\"></span> presented as separate line item<span class=\"_ _0\"></span> in the statement of pr<span class=\"_ _0\"></span>ofit or loss. <span class=\"_ _1\"></span> The <span class=\"_ _e\"></span>Company\u00b4s <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>at <span class=\"_ _0\"></span>amortised <span class=\"_ _e\"></span>cost <span class=\"_ _0\"></span>include <span class=\"_ _31\"></span>current <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-current <span class=\"_ _e\"></span>receivables <span class=\"_ _e\"></span>(other than <span class=\"_ _1\"></span>trade <span class=\"_ _1\"></span>receivables <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured at <span class=\"_ _5\"></span>fair<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>profit <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>loss) <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash equivalents. (c) Fair value through o<span class=\"_ _0\"></span>ther comprehensive income  Financial <span class=\"_ _0\"></span>assets <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>debt <span class=\"_ _e\"></span>instruments, <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are held <span class=\"_ _31\"></span>for collection<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contractual <span class=\"_ _e\"></span>cash fl<span class=\"_ _0\"></span>ows <span class=\"_ _0\"></span>and for <span class=\"_ _5\"></span>selling <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _5\"></span>cash <span class=\"_ _5\"></span>flows <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>epresent <span class=\"_ _5\"></span>solely <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>principal<span class=\"_ _0\"></span> and <span class=\"_ _3\"></span>interest, <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>red <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>FVOCI. <span class=\"_ _3\"></span>Movements <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>carrying <span class=\"_ _5\"></span>amo<span class=\"_ _1\"></span>unt <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>taken <span class=\"_ _5\"></span>thro<span class=\"_ _1\"></span>ugh <span class=\"_ _3\"></span>OCI,<span class=\"_ _0\"></span> except <span class=\"_ _e\"></span>for the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recognition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>impairment <span class=\"_ _e\"></span>gains <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>losses, <span class=\"_ _e\"></span>interest <span class=\"_ _e\"></span>income and<span class=\"_ _e\"></span> foreign <span class=\"_ _31\"></span>exchange g<span class=\"_ _0\"></span>ains and <span class=\"_ _6\"> </span>losses <span class=\"_ _6\"> </span>which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>profit <span class=\"_ _4\"> </span>or <span class=\"_ _f\"> </span>loss. <span class=\"_ _6\"> </span>When <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>asset <span class=\"_ _6\"> </span>is <span class=\"_ _f\"> </span>derecognised, <span class=\"_ _4\"> </span>the cumulative <span class=\"_ _1\"></span>gain <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>loss <span class=\"_ _1\"></span>previously <span class=\"_ _5\"></span>reco<span class=\"_ _0\"></span>gnised <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>reclassified <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>equity <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>and recognised in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>gains/(losses). <span class=\"_ _1\"></span>Interest income <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>these financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>included in <span class=\"_ _1\"></span>finance income <span class=\"_ _5\"></span>using the <span class=\"_ _5\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>method. <span class=\"_ _5\"></span>Foreig<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>gains <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>resented in net foreign<span class=\"_ _0\"></span> exchange gain/(loss)<span class=\"_ _0\"></span> before tax and<span class=\"_ _0\"></span> impairment expenses<span class=\"_ _0\"></span> are presented as a <span class=\"_ _0\"></span>separate<span class=\"_ _0\"></span> line item in the statement<span class=\"_ _0\"></span> of profit or loss.  (d) Equity instruments<span class=\"_ _0\"></span> designated as fair value through<span class=\"_ _0\"></span> other comprehensive income  Upon <span class=\"_ _5\"></span>initial r<span class=\"_ _1\"></span>ecognition, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>can <span class=\"_ _1\"></span>elect <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>classify <span class=\"_ _5\"></span>irrev<span class=\"_ _0\"></span>ocably <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>equity <span class=\"_ _5\"></span>invest<span class=\"_ _0\"></span>ments <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>equity instruments designat<span class=\"_ _0\"></span>ed at fair value throu<span class=\"_ _0\"></span>gh OCI when they meet<span class=\"_ _0\"></span> the definition <span class=\"_ _0\"></span>of equity under IA<span class=\"_ _0\"></span>S 32 Financial <span class=\"_ _1\"></span>Instruments: Presentation and <span class=\"_ _1\"></span>are no<span class=\"_ _1\"></span>t hel<span class=\"_ _1\"></span>d for <span class=\"_ _1\"></span>trading. T<span class=\"_ _1\"></span>he classification is <span class=\"_ _1\"></span>determined on an instrument-<span class=\"ls71\">by</span>-instru<span class=\"_ _0\"></span>ment basis.   Gains <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>losses <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>never <span class=\"_ _e\"></span>recycled <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>profit <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>loss. <span class=\"_ _31\"></span>D<span class=\"_ _1\"></span>ividends <span class=\"_ _31\"></span>are <span class=\"_ _e\"></span>recognised as <span class=\"_ _1\"></span>other inco<span class=\"_ _1\"></span>me in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>consolidated and <span class=\"_ _1\"></span>company sta<span class=\"_ _1\"></span>tements of <span class=\"_ _1\"></span>comprehensive income <span class=\"_ _1\"></span>when the right <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>payment <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>be<span class=\"_ _0\"></span>en <span class=\"_ _5\"></span>established, <span class=\"_ _3\"></span>except <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>benefits <span class=\"_ _5\"></span>from<span class=\"ff2 fc3\"> <span class=\"_ _5\"></span></span>such <span class=\"_ _3\"></span>proceeds <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a<span class=\"_ _e\"></span> recovery <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>part <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>cost of<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>asset, <span class=\"_ _0\"></span>in w<span class=\"_ _0\"></span>hich <span class=\"_ _e\"></span>case, such <span class=\"_ _e\"></span>gains a<span class=\"_ _0\"></span>re r<span class=\"_ _0\"></span>ecorded <span class=\"_ _e\"></span>in OCI. <span class=\"_ _e\"></span>Equity instruments designated<span class=\"_ _0\"></span> at fair value through OCI a<span class=\"_ _0\"></span>re not subject to impairment <span class=\"_ _0\"></span>assessment.    The Group elected to clas<span class=\"_ _0\"></span>sify irrevocably its listed equit<span class=\"_ _0\"></span>y investments under this cate<span class=\"_ _0\"></span>gory. <span class=\"_ _1\"></span> (e) Assets at fair value th<span class=\"_ _0\"></span>rough profit and loss Assets that d<span class=\"_ _0\"></span>o not <span class=\"_ _0\"></span>meet the <span class=\"_ _e\"></span>cr<span class=\"_ _1\"></span>iteria fo<span class=\"_ _0\"></span>r amortised <span class=\"_ _0\"></span>cost or <span class=\"_ _0\"></span>FVOCI are m<span class=\"_ _0\"></span>easured at <span class=\"_ _0\"></span>FVPL. A <span class=\"_ _0\"></span>gain or <span class=\"_ _0\"></span>loss on <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>debt <span class=\"_ _4\"> </span>investment <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>subsequently <span class=\"_ _3\"></span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>FVPL <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _4\"> </span>and presented net within other<span class=\"_ _0\"></span> gains/(losses) in the peri<span class=\"_ _0\"></span>od in which it arises.<span class=\"_ _3c\"> </span>Changes in <span class=\"_ _e\"></span>the fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f fi<span class=\"_ _0\"></span>nancial asset<span class=\"_ _0\"></span>s at <span class=\"_ _e\"></span>FV<span class=\"_ _1\"></span>PL <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised in <span class=\"_ _e\"></span>the cons<span class=\"_ _0\"></span>olidated and <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mpany<span class=\"_ _0\"></span> statements o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>applicable. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpany\u2019s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>through <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>current <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>non<span class=\"_ _1\"></span>-current <span class=\"_ _4\"> </span>receivables <span class=\"_ _6\"> </span>(other <span class=\"_ _4\"> </span>than <span class=\"_ _6\"> </span>trade receivables which are meas<span class=\"_ _0\"></span>ured at amortised cost). (f) <span class=\"ls93\">De</span>-recognition<span class=\"_ _0\"></span> of financial assets  Financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are de<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>rights <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>receive <span class=\"_ _0\"></span>cash <span class=\"_ _e\"></span>flows <span class=\"_ _e\"></span>from <span class=\"_ _e\"></span>the fin<span class=\"_ _0\"></span>ancial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>have expired <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>have <span class=\"_ _e\"></span>been <span class=\"_ _e\"></span>transferred <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _e\"></span>transferred <span class=\"_ _e\"></span>su<span class=\"_ _1\"></span>bstantially <span class=\"_ _31\"></span>all <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>risks <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>rewards of ownership.<span class=\"_ _3c\"> </span>(g) Impairment of financial a<span class=\"_ _0\"></span>ssets <span class=\"fs5\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span>sesses <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>ward <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ooking <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>credit <span class=\"_ _3\"></span>losse<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>ass<span class=\"_ _0\"></span>ociated <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>debt instruments <span class=\"_ _1\"></span>carried <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>amortised <span class=\"_ _5\"></span>cost.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Expected <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>difference <span class=\"_ _1\"></span>between<span class=\"_ _0\"></span> the contract<span class=\"_ _0\"></span>ual cash fl<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws due in<span class=\"_ _e\"></span> accordance with<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>ontract and <span class=\"_ _0\"></span>all the <span class=\"_ _0\"></span>cash flows<span class=\"_ _0\"></span> that <span class=\"_ _0\"></span>the Grou<span class=\"ls94\">p </span>expects <span class=\"_ _7\"> </span>to  r<span class=\"_ _1\"></span>eceive, <span class=\"_ _7\"> </span>discounted  at <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>approximation  of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>original <span class=\"_ _7\"> </span>effective <span class=\"_ _7\"> </span>interest  r<span class=\"_ _1\"></span>ate. <span class=\"_ _7\"> </span>The<span class=\"_ _0\"></span> expected <span class=\"_ _c\"> </span>cash <span class=\"_ _c\"> </span>flows<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>cash <span class=\"_ _a\"> </span>flows <span class=\"_ _c\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>sale <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _c\"> </span>collateral<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>held <span class=\"_ _c\"> </span>or <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _c\"> </span>credit<span class=\"_ _0\"></span> enhancements that are inte<span class=\"_ _0\"></span>gral to the contractual terms<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> For <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>(other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>FVPL), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> simplified <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>permitted <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>requires<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>lifetime<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>losses <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>recognised from initial recognition of <span class=\"_ _0\"></span>the receivables. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asset <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>default<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>days <span class=\"_ _5\"></span>past <span class=\"_ _5\"></span>due. However, <span class=\"_ _e\"></span>in ce<span class=\"_ _0\"></span>rtain <span class=\"_ _e\"></span>cases, th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>may <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsider <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>financial asse<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>in d<span class=\"_ _0\"></span>efault <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>internal or <span class=\"_ _5\"></span>external <span class=\"_ _5\"></span>information <span class=\"_ _5\"></span>indicates <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>unl<span class=\"_ _1\"></span>ikely <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceive <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>outstanding <span class=\"_ _5\"></span>contractual amounts <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>full <span class=\"_ _5\"></span>before taking <span class=\"_ _1\"></span>into <span class=\"_ _5\"></span>account <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>enhancements held <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group. <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> asset is written off when the<span class=\"_ _0\"></span>re is no reasonable expectati<span class=\"_ _0\"></span>on of recovering the contractual ca<span class=\"_ _0\"></span>sh flows and usually occurs when pas<span class=\"_ _0\"></span>t due for more than one year<span class=\"_ _0\"></span> and not subject to enforce<span class=\"_ _0\"></span>ment activity. (h). Financial liabilities and t<span class=\"_ _0\"></span>rade payables After <span class=\"_ _3\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _3\"> </span>interest<span class=\"_ _1\"></span>-bearing <span class=\"_ _3\"></span>loans <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>borrowings <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>other <span class=\"_ _3\"></span>payables <span class=\"_ _4\"> </span>are<span class=\"_ _0\"></span> subsequently measu<span class=\"_ _0\"></span>red at amortised cost u<span class=\"_ _0\"></span>sing the EIR method. Gains<span class=\"_ _0\"></span> and losses are recognised<span class=\"_ _0\"></span> in the <span class=\"_ _7\"> </span>consolidated <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>mpany <span class=\"_ _7\"> </span>statements <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>comprehensive <span class=\"_ _7\"> </span>inco<span class=\"_ _1\"></span>me <span class=\"_ _7\"> </span>when <span class=\"_ _a\"> </span>the <span class=\"_ _7\"> </span>liabilities <span class=\"_ _7\"> </span>are derecognised, as well as thr<span class=\"_ _0\"></span>ough the EIR amortisation<span class=\"_ _0\"></span> process. Amortised c<span class=\"_ _0\"></span>ost is <span class=\"_ _e\"></span>calcu<span class=\"_ _1\"></span>lated <span class=\"_ _e\"></span>by taking an<span class=\"_ _0\"></span>y discount <span class=\"_ _e\"></span>or premium <span class=\"_ _0\"></span>on acqui<span class=\"_ _0\"></span>sition and <span class=\"_ _e\"></span>fees or c<span class=\"_ _0\"></span>osts that<span class=\"_ _e\"></span> are an <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>tegral <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the E<span class=\"_ _1\"></span>IR, into <span class=\"_ _1\"></span>account. <span class=\"_ _1\"></span>The EIR <span class=\"_ _1\"></span>amortisation <span class=\"_ _1\"></span>is included <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>finance costs <span class=\"_ _1\"></span>in the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve inco<span class=\"_ _1\"></span>me<span class=\"_ _3c\"> </span>2.12 Current versus Non-current Classification <span class=\"ff2 fs0\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>presents <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consolidated <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>company <span class=\"_ _5\"></span>statements <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> position based on current<span class=\"_ _0\"></span>/non-current classification.  (a) <span class=\"_ _13\"> </span><span class=\"ff1\">An asset is current when it is<span class=\"_ _0\"></span> either: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised o<span class=\"_ _0\"></span>r intended to be sold or consum<span class=\"_ _0\"></span>ed in normal operating cy<span class=\"_ _0\"></span>cle;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Held primarily for the<span class=\"_ _0\"></span> purpose of trading; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised with<span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>12 months after the <span class=\"_ _0\"></span>reporting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Cash or cash <span class=\"_ _1\"></span>equivalent unless restricted from being exchanged or <span class=\"_ _1\"></span>used to settle a <span class=\"_ _1\"></span>liability<span class=\"_ _0\"></span> </span></span>for at least 12 months after<span class=\"_ _0\"></span> the reporting period All other assets are classified<span class=\"_ _0\"></span> as non-current.<span class=\"ff2\"> </span>(b) <span class=\"_ _13\"> </span><span class=\"ff1\">A liability is current when eit<span class=\"_ _0\"></span>her: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is expected to be settled in<span class=\"_ _0\"></span> the normal operating cycle; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is held primarily for the p<span class=\"_ _0\"></span>urpose of trading </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is due to be settled<span class=\"_ _0\"></span> within 12 months after the repo<span class=\"_ _0\"></span>rting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">There is no unconditional right to <span class=\"_ _1\"></span>defer the settlement of the liability for at least 1<span class=\"_ _1\"></span>2 months </span></span>after the reporting period The Group classifies all<span class=\"_ _0\"></span> other liabilities as non-current. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are classified a<span class=\"_ _0\"></span>s non-current assets and liabilities. 2.15 Interest-bearing loans and borrowings<span class=\"ff2 fs0\"> </span>Where <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>number <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>similar <span class=\"_ _5\"></span>obligations, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>likelihood <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>outflow <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>required <span class=\"_ _5\"></span>in settlement <span class=\"_ _e\"></span>is determined <span class=\"_ _e\"></span>by <span class=\"_ _0\"></span>considering <span class=\"_ _e\"></span>the class <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a w<span class=\"_ _0\"></span>hole. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>provision <span class=\"_ _e\"></span>is recogni<span class=\"_ _0\"></span>sed even <span class=\"_ _6\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>likelihood <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>an <span class=\"_ _4\"> </span>outflow <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>respect <span class=\"_ _4\"> </span>to <span class=\"_ _f\"> </span>any <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"> </span>item <span class=\"_ _4\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>same <span class=\"_ _6\"> </span>class <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f obligations <span class=\"_ _e\"></span>may be <span class=\"_ _e\"></span>small. <span class=\"_ _e\"></span>Prov<span class=\"_ _1\"></span>isions <span class=\"_ _e\"></span>are mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>esent <span class=\"_ _e\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>expenditures <span class=\"_ _e\"></span>expected to be <span class=\"_ _1\"></span>required <span class=\"_ _1\"></span>to settle <span class=\"_ _1\"></span>the obligation us<span class=\"_ _1\"></span>ing a <span class=\"_ _1\"></span>pre-tax <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>that reflects <span class=\"_ _1\"></span>current market assessments of the <span class=\"_ _1\"></span>time value of <span class=\"_ _1\"></span>money and the risks specific to <span class=\"_ _1\"></span>the obligation. The increase in the <span class=\"_ _1\"></span>provision due to passage of time is reco<span class=\"_ _0\"></span>gnised as interest expense. Borrowings <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>initially <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value, <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>incurred. <span class=\"_ _3\"></span>Borrowings <span class=\"_ _3\"></span>are<span class=\"_ _e\"></span> subsequently <span class=\"_ _4\"> </span>stated <span class=\"_ _3\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _4\"> </span>Any <span class=\"_ _4\"> </span>difference<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>between <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>proceeds <span class=\"_ _4\"> </span>(net <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>transaction costs) <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>redemption <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>recognised <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oss <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>borrowings,<span class=\"_ _0\"></span> using <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>interest <span class=\"_ _12\"> </span>method,<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>unless <span class=\"_ _c\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>attributable <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>acquisiti<span class=\"_ _0\"></span>on, construction or <span class=\"_ _0\"></span>production o<span class=\"_ _0\"></span>f a qualifying as<span class=\"_ _0\"></span>set, in which <span class=\"_ _0\"></span>case they are c<span class=\"_ _0\"></span>apitalised as <span class=\"_ _0\"></span>part of the c<span class=\"_ _0\"></span>ost of that asset. Fees paid<span class=\"_ _0\"></span> on <span class=\"_ _e\"></span>the establishm<span class=\"_ _0\"></span>ent of <span class=\"_ _e\"></span>loan facilities <span class=\"_ _e\"></span>are recognised <span class=\"_ _e\"></span>as transacti<span class=\"_ _0\"></span>on cost<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>f the <span class=\"_ _0\"></span>loan <span class=\"_ _0\"></span>to the<span class=\"_ _0\"></span> extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>some <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>all <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>facility <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>drawn <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>own. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>case, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fee <span class=\"_ _5\"></span>is deferred until<span class=\"_ _0\"></span> the d<span class=\"_ _0\"></span>raw-down <span class=\"_ _0\"></span>occurs. To <span class=\"_ _0\"></span>the extent<span class=\"_ _0\"></span> there is<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>evidence that <span class=\"_ _0\"></span>it is<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>that s<span class=\"_ _0\"></span>ome or all <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>facility <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> draw<span class=\"_ _0\"></span>n down, <span class=\"_ _e\"></span>the fee i<span class=\"_ _0\"></span>s capi<span class=\"_ _0\"></span>talised as <span class=\"_ _e\"></span>a prepa<span class=\"_ _0\"></span>yment and <span class=\"_ _e\"></span>amortised over<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> period of the facility to whic<span class=\"_ _0\"></span>h it relates. Borrowing c<span class=\"_ _0\"></span>osts are inte<span class=\"_ _0\"></span>rest <span class=\"_ _0\"></span>and other c<span class=\"_ _0\"></span>osts that<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Group incurs <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>onnection with<span class=\"_ _0\"></span> the b<span class=\"_ _0\"></span>orrowing of <span class=\"_ _a\"> </span>funds, <span class=\"_ _a\"> </span>including <span class=\"_ _7\"> </span>interest <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>borrowings, <span class=\"_ _7\"> </span>amortisation <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>discounts <span class=\"_ _7\"> </span>or <span class=\"_ _a\"> </span>premium <span class=\"_ _a\"> </span>relating <span class=\"_ _a\"> </span>to borrowings, <span class=\"_ _c\"> </span>amortisation <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>ancillary <span class=\"_ _12\"> </span>costs<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>incurred <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>connect<span class=\"_ _1\"></span>ion <span class=\"_ _c\"> </span>with <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>arrangement <span class=\"_ _c\"> </span>of borrowings, <span class=\"_ _2a\"> </span>finance <span class=\"_ _d\"> </span>lease <span class=\"_ _2a\"> </span>charges <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>exchange <span class=\"_ _b\"> </span>differences <span class=\"_ _2a\"> </span>ar<span class=\"_ _1\"></span>ising <span class=\"_ _b\"> </span>from <span class=\"_ _2a\"> </span>foreign <span class=\"_ _b\"> </span>currency borrowings to the exten<span class=\"_ _0\"></span>t that they are rega<span class=\"_ _0\"></span>rded as an adjustment to inte<span class=\"_ _0\"></span>rest costs. 2.29<span class=\"ls0\"> Fair value estimation<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>values <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ssets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>approximate <span class=\"_ _5\"></span>their <span class=\"_ _5\"></span>carr<span class=\"_ _0\"></span>ying <span class=\"_ _5\"></span>amounts <span class=\"_ _5\"></span>at the reporting date. The fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>traded in ac<span class=\"_ _0\"></span>tive ma<span class=\"_ _0\"></span>rkets, such a<span class=\"_ _0\"></span>s publicly<span class=\"_ _0\"></span> traded and<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>value through <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>reporting <span class=\"_ _5\"></span>da<span class=\"_ _0\"></span>te. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>quoted market <span class=\"_ _3\"></span>price <span class=\"_ _3\"></span>used<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>asset<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Gro<span class=\"_ _1\"></span>up <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>current <span class=\"_ _3\"></span>bid <span class=\"_ _3\"></span>price. <span class=\"_ _5\"></span>The <span class=\"_ _3\"></span>appropriate quoted market price f<span class=\"_ _0\"></span>or financial liabilities is the cu<span class=\"_ _0\"></span>rrent ask price. The fair <span class=\"_ _0\"></span>value of fin<span class=\"_ _e\"></span>ancial instruments th<span class=\"_ _0\"></span>at are n<span class=\"_ _0\"></span>ot traded <span class=\"_ _0\"></span>in an <span class=\"_ _0\"></span>active market i<span class=\"_ _0\"></span>s determined <span class=\"_ _0\"></span>by usin<span class=\"_ _0\"></span>g valuation <span class=\"_ _0\"></span>techniques. <span class=\"_ _0\"></span>The <span class=\"_ _e\"></span>Group uses <span class=\"_ _e\"></span>a variety<span class=\"_ _0\"></span> of <span class=\"_ _e\"></span>methods, s<span class=\"_ _0\"></span>uch as<span class=\"_ _0\"></span> estim<span class=\"_ _0\"></span>ated disc<span class=\"_ _0\"></span>ounted ca<span class=\"_ _0\"></span>sh <span class=\"_ _0\"></span>flows, and makes assumptions<span class=\"_ _0\"></span> that are based on market condi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ions existing at the rep<span class=\"_ _0\"></span>orting date.  Fair  value  measurements  recognised  in <span class=\"_ _7\"> </span>the  consolidated  and  company  statement  of <span class=\"_ _7\"> </span>financial<span class=\"_ _0\"></span> position The <span class=\"_ _5\"></span>following <span class=\"_ _5\"></span>table <span class=\"_ _1\"></span>provides <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>analysis <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>instruments <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>me<span class=\"_ _0\"></span>asured <span class=\"_ _5\"></span>subsequent <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o initial recognition<span class=\"_ _0\"></span> at fair value, G<span class=\"_ _0\"></span>rouped into Levels<span class=\"_ _0\"></span> 1 to 3 based<span class=\"_ _0\"></span> on the degree t<span class=\"_ _0\"></span>o which the f<span class=\"_ _0\"></span>air value is observable. \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>measurements <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>those <span class=\"_ _0\"></span>derived <span class=\"_ _0\"></span>from <span class=\"_ _e\"></span>quoted p<span class=\"_ _0\"></span>rices <span class=\"_ _0\"></span>(unadjusted) <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>active </span></span>markets for identical a<span class=\"_ _0\"></span>ssets or liabilities. \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _3\"></span>2 <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>rements <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>those <span class=\"_ _5\"></span>derived <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>inputs<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>prices </span></span>included <span class=\"_ _3\"></span>within <span class=\"_ _3\"></span>Level <span class=\"_ _3\"></span>1 <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>observable <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>liability, <span class=\"_ _3\"></span>either<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>directly <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>as prices) or indirectly (i.e. deri<span class=\"_ _0\"></span>ved from prices). \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>measurements are <span class=\"_ _1\"></span>those <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ived from <span class=\"_ _1\"></span>valuation <span class=\"_ _1\"></span>techniques <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>include </span></span>inputs for the asset or liabilit<span class=\"_ _0\"></span>y that are not based on observable market<span class=\"_ _0\"></span> data (unobservable inputs).<table class=\"s w228 he2\" id=\"_23337f65-e992-4ca2-847e-b8a3eba24867\"><tr><td class=\"c x16d y1259 w11e h10\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x181 y1259 wf6 h10\"><div class=\"t m0 x5d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x182 y1259 w11f h10\"><div class=\"t m0 x58 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x183 y1259 w120 h10\"><div class=\"t m0 x4d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x18d y1259 wf6 h10\"><div class=\"t m0 x52 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y125a w11e h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125b w11e h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Other current financial as<span class=\"_ _0\"></span>sets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125c w11e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets at FV thr<span class=\"_ _0\"></span>ough OCI </div></td><td class=\"c x181 y125c wf6 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x182 y125c w11f h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y125c w120 h10\"><div class=\"t m0 x8 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y125c wf6 h10\"><div class=\"t m0 x7 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,124 </div></td></tr><tr><td class=\"c x16d y125d w11e h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Trade and other receivable<span class=\"_ _0\"></span>s </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125e w11e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Receivables (subject to p<span class=\"_ _0\"></span>rovisional pricing) </div></td><td class=\"c x181 y125e wf6 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x182 y125e w11f h10\"><div class=\"t m0 x20 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x183 y125e w120 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y125e wf6 h10\"><div class=\"t m0 xd h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td></tr><tr><td class=\"c x16d y125f w11e h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x181 y125f wf6 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x182 y125f w11f h10\"><div class=\"t m0 x20 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x183 y125f w120 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y125f wf6 h10\"><div class=\"t m0 xb h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">11,893 </div></td></tr><tr><td class=\"c x16d y1260 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1261 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current financial<span class=\"_ _0\"></span> assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1262 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets at FV thr<span class=\"_ _0\"></span>ough OCI </div></td><td class=\"c x181 y1262 wf6 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1262 w11f h10\"><div class=\"t m0 x1d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y1262 w120 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y1262 wf6 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">131</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1263 w11e h30\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Receivables (subject to p<span class=\"_ _0\"></span>rovisional pricing) </div></td><td class=\"c x181 y1263 wf6 h30\"><div class=\"t m0 x1d h2 yf2d ff2 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x182 y1263 w11f h30\"><div class=\"t m0 xa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td><td class=\"c x183 y1263 w120 h30\"><div class=\"t m0 x1d h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y1263 wf6 h30\"><div class=\"t m0 xa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td></tr><tr><td class=\"c x16d y1264 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x181 y1264 wf6 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">30 </div></td><td class=\"c x182 y1264 w11f h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td><td class=\"c x183 y1264 w120 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y1264 wf6 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">16<span class=\"ls0\">,295</span><span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "2.11 Financial assets and liabilities <span class=\"ff2 fs0 fc1\"> </span>(a) Classification The Group classifies it<span class=\"_ _0\"></span>s financial assets in the following m<span class=\"_ _e\"></span>ea<span class=\"_ _1\"></span>surement categorie<span class=\"_ _0\"></span>s: <span class=\"_ _1\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured at amortised c<span class=\"_ _0\"></span>ost.  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured subsequently at<span class=\"_ _0\"></span> fair value through OCI, and.<span class=\"_ _0\"></span>  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _36\"> </span><span class=\"ff1\">those t<span class=\"_ _0\"></span>o be measured subsequently at<span class=\"_ _0\"></span> fair value through profit or<span class=\"_ _0\"></span> loss.  </span></span>The classificati<span class=\"_ _0\"></span>on of financial<span class=\"_ _0\"></span> assets <span class=\"_ _0\"></span>at initial reco<span class=\"_ _0\"></span>gnition depends <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n the financial<span class=\"_ _0\"></span> asset\u2019s c<span class=\"_ _0\"></span>ontractual cash flow cha<span class=\"_ _0\"></span>racteristics and<span class=\"_ _0\"></span> the Gr<span class=\"_ _0\"></span>oup\u2019s and the<span class=\"_ _0\"></span> Compa<span class=\"_ _0\"></span>ny\u2019s business <span class=\"_ _0\"></span>model for m<span class=\"_ _e\"></span>anaging them. In<span class=\"_ _0\"></span> order <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>a financial <span class=\"_ _e\"></span>asset <span class=\"_ _e\"></span>to be <span class=\"_ _e\"></span>classified <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>amortised co<span class=\"_ _0\"></span>st, it<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>needs <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>give rise <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>cash flows <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are \u2018s<span class=\"_ _0\"></span>olely <span class=\"_ _0\"></span>payments <span class=\"_ _e\"></span>of p<span class=\"_ _0\"></span>rincipal <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>interest\u2019 (<span class=\"_ _0\"></span>\u2018SPPI\u2019) <span class=\"_ _e\"></span>on the <span class=\"_ _e\"></span>principal <span class=\"_ _e\"></span>amount <span class=\"_ _0\"></span>outstanding. This assessment is ref<span class=\"_ _0\"></span>erred to as the SPPI te<span class=\"_ _0\"></span>st and is performed at an instrument<span class=\"_ _0\"></span> level.<span class=\"_ _1\"></span> For assets measured at <span class=\"_ _1\"></span>fair value, <span class=\"_ _1\"></span>gains and losses will <span class=\"_ _1\"></span>either be recorded <span class=\"_ _1\"></span>in profit or loss or <span class=\"_ _1\"></span>OCI. For investments <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>instruments<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>are <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>trading, <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>depend <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>whether <span class=\"_ _3\"></span>the group <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>irrevocable <span class=\"_ _5\"></span>election <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>time <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _5\"></span>recognition <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>account <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>equity investment at fair value th<span class=\"_ _0\"></span>rough other comprehensive<span class=\"_ _0\"></span> income (FVOCI).<span class=\"_ _3c\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eclassifies <span class=\"_ _e\"></span>debt i<span class=\"_ _0\"></span>nvestments w<span class=\"_ _0\"></span>hen <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>only <span class=\"_ _e\"></span>when its <span class=\"_ _e\"></span>business m<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>managing thos<span class=\"_ _0\"></span>e assets changes.  Regular way purchase<span class=\"_ _0\"></span>s and sales of<span class=\"_ _0\"></span> financial assets are<span class=\"_ _0\"></span> recognised on trade-date, th<span class=\"_ _0\"></span>e date on which the Group commits to pu<span class=\"_ _0\"></span>rchase or sell the asset.   At <span class=\"_ _4\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>measures <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>financial <span class=\"_ _4\"> </span>asset <span class=\"_ _4\"> </span>at <span class=\"_ _4\"> </span>its <span class=\"_ _6\"> </span>fair <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _4\"> </span>plus, <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>case <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>a financial <span class=\"_ _f\"> </span>asset <span class=\"_ _6\"> </span>not  at<span class=\"_ _0\"></span>  fai<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>through  p<span class=\"_ _0\"></span>rofit <span class=\"_ _f\"> </span>or <span class=\"_ _f\"> </span>loss <span class=\"_ _6\"> </span>(FVPL),  t<span class=\"_ _0\"></span>ransaction <span class=\"_ _6\"> </span>costs  th<span class=\"_ _0\"></span>at  a<span class=\"_ _0\"></span>re <span class=\"_ _f\"> </span>directly attributable <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>acquisition <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asse<span class=\"_ _1\"></span>t. <span class=\"_ _5\"></span>Transaction <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>carried <span class=\"_ _5\"></span>at FVPL are expensed in p<span class=\"_ _0\"></span>rofit or loss.  Financial  assets<span class=\"_ _0\"></span>  with  embe<span class=\"_ _0\"></span>dded  derivatives <span class=\"_ _f\"> </span>are  consi<span class=\"_ _0\"></span>dered  in  their <span class=\"_ _f\"> </span>entirety  whe<span class=\"_ _0\"></span>n  determining whether their cash flows a<span class=\"_ _0\"></span>re solely payment of principal<span class=\"_ _0\"></span> and interest.  Subsequent <span class=\"_ _c\"> </span>measurem<span class=\"_ _0\"></span>ent <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>debt <span class=\"_ _c\"> </span>instrumen<span class=\"_ _0\"></span>ts <span class=\"_ _c\"> </span>depends <span class=\"_ _c\"> </span>on <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>Group\u2019s <span class=\"_ _c\"> </span>business <span class=\"_ _c\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>for managing <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>flow <span class=\"_ _3\"></span>cha<span class=\"_ _0\"></span>racteristics <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asse<span class=\"_ _0\"></span>t. <span class=\"_ _3\"></span>There <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>thre<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>measurement categories into which the G<span class=\"_ _0\"></span>roup classifies its debt ins<span class=\"_ _0\"></span>truments: (b) Amortised cost  Assets <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>collection o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>contractual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>flows where <span class=\"_ _1\"></span>those <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>solely payments <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>principal <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>are <span class=\"_ _4\"> </span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _6\"> </span>Interest <span class=\"_ _4\"> </span>income <span class=\"_ _6\"> </span>from <span class=\"_ _4\"> </span>these financial <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>included <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>finance <span class=\"_ _5\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _5\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>eff<span class=\"_ _1\"></span>ective <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _5\"></span>method. <span class=\"_ _5\"></span>Any <span class=\"_ _5\"></span>gain <span class=\"_ _1\"></span>or loss <span class=\"_ _c\"> </span>arising <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _c\"> </span>derecognition <span class=\"_ _c\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>profit <span class=\"_ _a\"> </span>or <span class=\"_ _c\"> </span>loss <span class=\"_ _c\"> </span>and <span class=\"_ _c\"> </span>presented <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>othe<span class=\"_ _0\"></span>r gains/(losses) together<span class=\"_ _0\"></span> with foreign exchange gains and l<span class=\"_ _0\"></span>osses.  Impairment losses are<span class=\"_ _0\"></span> presented as separate line item<span class=\"_ _0\"></span> in the statement of pr<span class=\"_ _0\"></span>ofit or loss. <span class=\"_ _1\"></span> The <span class=\"_ _e\"></span>Company\u00b4s <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>at <span class=\"_ _0\"></span>amortised <span class=\"_ _e\"></span>cost <span class=\"_ _0\"></span>include <span class=\"_ _31\"></span>current <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-current <span class=\"_ _e\"></span>receivables <span class=\"_ _e\"></span>(other than <span class=\"_ _1\"></span>trade <span class=\"_ _1\"></span>receivables <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured at <span class=\"_ _5\"></span>fair<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>profit <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>loss) <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash equivalents. (c) Fair value through o<span class=\"_ _0\"></span>ther comprehensive income  Financial <span class=\"_ _0\"></span>assets <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>debt <span class=\"_ _e\"></span>instruments, <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are held <span class=\"_ _31\"></span>for collection<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contractual <span class=\"_ _e\"></span>cash fl<span class=\"_ _0\"></span>ows <span class=\"_ _0\"></span>and for <span class=\"_ _5\"></span>selling <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _5\"></span>cash <span class=\"_ _5\"></span>flows <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>epresent <span class=\"_ _5\"></span>solely <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>principal<span class=\"_ _0\"></span> and <span class=\"_ _3\"></span>interest, <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>red <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>FVOCI. <span class=\"_ _3\"></span>Movements <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>carrying <span class=\"_ _5\"></span>amo<span class=\"_ _1\"></span>unt <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>taken <span class=\"_ _5\"></span>thro<span class=\"_ _1\"></span>ugh <span class=\"_ _3\"></span>OCI,<span class=\"_ _0\"></span> except <span class=\"_ _e\"></span>for the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recognition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>impairment <span class=\"_ _e\"></span>gains <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>losses, <span class=\"_ _e\"></span>interest <span class=\"_ _e\"></span>income and<span class=\"_ _e\"></span> foreign <span class=\"_ _31\"></span>exchange g<span class=\"_ _0\"></span>ains and <span class=\"_ _6\"> </span>losses <span class=\"_ _6\"> </span>which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>profit <span class=\"_ _4\"> </span>or <span class=\"_ _f\"> </span>loss. <span class=\"_ _6\"> </span>When <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>asset <span class=\"_ _6\"> </span>is <span class=\"_ _f\"> </span>derecognised, <span class=\"_ _4\"> </span>the cumulative <span class=\"_ _1\"></span>gain <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>loss <span class=\"_ _1\"></span>previously <span class=\"_ _5\"></span>reco<span class=\"_ _0\"></span>gnised <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>reclassified <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>equity <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>and recognised in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>gains/(losses). <span class=\"_ _1\"></span>Interest income <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>these financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>included in <span class=\"_ _1\"></span>finance income <span class=\"_ _5\"></span>using the <span class=\"_ _5\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>method. <span class=\"_ _5\"></span>Foreig<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>gains <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>resented in net foreign<span class=\"_ _0\"></span> exchange gain/(loss)<span class=\"_ _0\"></span> before tax and<span class=\"_ _0\"></span> impairment expenses<span class=\"_ _0\"></span> are presented as a <span class=\"_ _0\"></span>separate<span class=\"_ _0\"></span> line item in the statement<span class=\"_ _0\"></span> of profit or loss.  (d) Equity instruments<span class=\"_ _0\"></span> designated as fair value through<span class=\"_ _0\"></span> other comprehensive income  Upon <span class=\"_ _5\"></span>initial r<span class=\"_ _1\"></span>ecognition, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>can <span class=\"_ _1\"></span>elect <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>classify <span class=\"_ _5\"></span>irrev<span class=\"_ _0\"></span>ocably <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>equity <span class=\"_ _5\"></span>invest<span class=\"_ _0\"></span>ments <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>equity instruments designat<span class=\"_ _0\"></span>ed at fair value throu<span class=\"_ _0\"></span>gh OCI when they meet<span class=\"_ _0\"></span> the definition <span class=\"_ _0\"></span>of equity under IA<span class=\"_ _0\"></span>S 32 Financial <span class=\"_ _1\"></span>Instruments: Presentation and <span class=\"_ _1\"></span>are no<span class=\"_ _1\"></span>t hel<span class=\"_ _1\"></span>d for <span class=\"_ _1\"></span>trading. T<span class=\"_ _1\"></span>he classification is <span class=\"_ _1\"></span>determined on an instrument-<span class=\"ls71\">by</span>-instru<span class=\"_ _0\"></span>ment basis.   Gains <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>losses <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>never <span class=\"_ _e\"></span>recycled <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>profit <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>loss. <span class=\"_ _31\"></span>D<span class=\"_ _1\"></span>ividends <span class=\"_ _31\"></span>are <span class=\"_ _e\"></span>recognised as <span class=\"_ _1\"></span>other inco<span class=\"_ _1\"></span>me in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>consolidated and <span class=\"_ _1\"></span>company sta<span class=\"_ _1\"></span>tements of <span class=\"_ _1\"></span>comprehensive income <span class=\"_ _1\"></span>when the right <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>payment <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>be<span class=\"_ _0\"></span>en <span class=\"_ _5\"></span>established, <span class=\"_ _3\"></span>except <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>benefits <span class=\"_ _5\"></span>from<span class=\"ff2 fc3\"> <span class=\"_ _5\"></span></span>such <span class=\"_ _3\"></span>proceeds <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a<span class=\"_ _e\"></span> recovery <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>part <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>cost of<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>asset, <span class=\"_ _0\"></span>in w<span class=\"_ _0\"></span>hich <span class=\"_ _e\"></span>case, such <span class=\"_ _e\"></span>gains a<span class=\"_ _0\"></span>re r<span class=\"_ _0\"></span>ecorded <span class=\"_ _e\"></span>in OCI. <span class=\"_ _e\"></span>Equity instruments designated<span class=\"_ _0\"></span> at fair value through OCI a<span class=\"_ _0\"></span>re not subject to impairment <span class=\"_ _0\"></span>assessment.    The Group elected to clas<span class=\"_ _0\"></span>sify irrevocably its listed equit<span class=\"_ _0\"></span>y investments under this cate<span class=\"_ _0\"></span>gory. <span class=\"_ _1\"></span> (e) Assets at fair value th<span class=\"_ _0\"></span>rough profit and loss Assets that d<span class=\"_ _0\"></span>o not <span class=\"_ _0\"></span>meet the <span class=\"_ _e\"></span>cr<span class=\"_ _1\"></span>iteria fo<span class=\"_ _0\"></span>r amortised <span class=\"_ _0\"></span>cost or <span class=\"_ _0\"></span>FVOCI are m<span class=\"_ _0\"></span>easured at <span class=\"_ _0\"></span>FVPL. A <span class=\"_ _0\"></span>gain or <span class=\"_ _0\"></span>loss on <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>debt <span class=\"_ _4\"> </span>investment <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>subsequently <span class=\"_ _3\"></span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>FVPL <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _4\"> </span>and presented net within other<span class=\"_ _0\"></span> gains/(losses) in the peri<span class=\"_ _0\"></span>od in which it arises.<span class=\"_ _3c\"> </span>Changes in <span class=\"_ _e\"></span>the fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f fi<span class=\"_ _0\"></span>nancial asset<span class=\"_ _0\"></span>s at <span class=\"_ _e\"></span>FV<span class=\"_ _1\"></span>PL <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised in <span class=\"_ _e\"></span>the cons<span class=\"_ _0\"></span>olidated and <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mpany<span class=\"_ _0\"></span> statements o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>applicable. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpany\u2019s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>through <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>current <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>non<span class=\"_ _1\"></span>-current <span class=\"_ _4\"> </span>receivables <span class=\"_ _6\"> </span>(other <span class=\"_ _4\"> </span>than <span class=\"_ _6\"> </span>trade receivables which are meas<span class=\"_ _0\"></span>ured at amortised cost). (f) <span class=\"ls93\">De</span>-recognition<span class=\"_ _0\"></span> of financial assets  Financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are de<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>rights <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>receive <span class=\"_ _0\"></span>cash <span class=\"_ _e\"></span>flows <span class=\"_ _e\"></span>from <span class=\"_ _e\"></span>the fin<span class=\"_ _0\"></span>ancial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>have expired <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>have <span class=\"_ _e\"></span>been <span class=\"_ _e\"></span>transferred <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _e\"></span>transferred <span class=\"_ _e\"></span>su<span class=\"_ _1\"></span>bstantially <span class=\"_ _31\"></span>all <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>risks <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>rewards of ownership.<span class=\"_ _3c\"> </span>(g) Impairment of financial a<span class=\"_ _0\"></span>ssets <span class=\"fs5\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span>sesses <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>ward <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ooking <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>credit <span class=\"_ _3\"></span>losse<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>ass<span class=\"_ _0\"></span>ociated <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>debt instruments <span class=\"_ _1\"></span>carried <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>amortised <span class=\"_ _5\"></span>cost.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Expected <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>difference <span class=\"_ _1\"></span>between<span class=\"_ _0\"></span> the contract<span class=\"_ _0\"></span>ual cash fl<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws due in<span class=\"_ _e\"></span> accordance with<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>ontract and <span class=\"_ _0\"></span>all the <span class=\"_ _0\"></span>cash flows<span class=\"_ _0\"></span> that <span class=\"_ _0\"></span>the Grou<span class=\"ls94\">p </span>expects <span class=\"_ _7\"> </span>to  r<span class=\"_ _1\"></span>eceive, <span class=\"_ _7\"> </span>discounted  at <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>approximation  of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>original <span class=\"_ _7\"> </span>effective <span class=\"_ _7\"> </span>interest  r<span class=\"_ _1\"></span>ate. <span class=\"_ _7\"> </span>The<span class=\"_ _0\"></span> expected <span class=\"_ _c\"> </span>cash <span class=\"_ _c\"> </span>flows<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>cash <span class=\"_ _a\"> </span>flows <span class=\"_ _c\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>sale <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _c\"> </span>collateral<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>held <span class=\"_ _c\"> </span>or <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _c\"> </span>credit<span class=\"_ _0\"></span> enhancements that are inte<span class=\"_ _0\"></span>gral to the contractual terms<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> For <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>(other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>FVPL), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> simplified <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>permitted <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>requires<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>lifetime<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>losses <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>recognised from initial recognition of <span class=\"_ _0\"></span>the receivables. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asset <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>default<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>days <span class=\"_ _5\"></span>past <span class=\"_ _5\"></span>due. However, <span class=\"_ _e\"></span>in ce<span class=\"_ _0\"></span>rtain <span class=\"_ _e\"></span>cases, th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>may <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsider <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>financial asse<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>in d<span class=\"_ _0\"></span>efault <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>internal or <span class=\"_ _5\"></span>external <span class=\"_ _5\"></span>information <span class=\"_ _5\"></span>indicates <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>unl<span class=\"_ _1\"></span>ikely <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceive <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>outstanding <span class=\"_ _5\"></span>contractual amounts <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>full <span class=\"_ _5\"></span>before taking <span class=\"_ _1\"></span>into <span class=\"_ _5\"></span>account <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>enhancements held <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group. <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> asset is written off when the<span class=\"_ _0\"></span>re is no reasonable expectati<span class=\"_ _0\"></span>on of recovering the contractual ca<span class=\"_ _0\"></span>sh flows and usually occurs when pas<span class=\"_ _0\"></span>t due for more than one year<span class=\"_ _0\"></span> and not subject to enforce<span class=\"_ _0\"></span>ment activity. 2.12 Current versus Non-current Classification <span class=\"ff2 fs0\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>presents <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consolidated <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>company <span class=\"_ _5\"></span>statements <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> position based on current<span class=\"_ _0\"></span>/non-current classification.  (a) <span class=\"_ _13\"> </span><span class=\"ff1\">An asset is current when it is<span class=\"_ _0\"></span> either: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised o<span class=\"_ _0\"></span>r intended to be sold or consum<span class=\"_ _0\"></span>ed in normal operating cy<span class=\"_ _0\"></span>cle;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Held primarily for the<span class=\"_ _0\"></span> purpose of trading; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised with<span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>12 months after the <span class=\"_ _0\"></span>reporting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Cash or cash <span class=\"_ _1\"></span>equivalent unless restricted from being exchanged or <span class=\"_ _1\"></span>used to settle a <span class=\"_ _1\"></span>liability<span class=\"_ _0\"></span> </span></span>for at least 12 months after<span class=\"_ _0\"></span> the reporting period All other assets are classified<span class=\"_ _0\"></span> as non-current.<span class=\"ff2\"> </span>(b) <span class=\"_ _13\"> </span><span class=\"ff1\">A liability is current when eit<span class=\"_ _0\"></span>her: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is expected to be settled in<span class=\"_ _0\"></span> the normal operating cycle; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is held primarily for the p<span class=\"_ _0\"></span>urpose of trading </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is due to be settled<span class=\"_ _0\"></span> within 12 months after the repo<span class=\"_ _0\"></span>rting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">There is no unconditional right to <span class=\"_ _1\"></span>defer the settlement of the liability for at least 1<span class=\"_ _1\"></span>2 months </span></span>after the reporting period The Group classifies all<span class=\"_ _0\"></span> other liabilities as non-current. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are classified a<span class=\"_ _0\"></span>s non-current assets and liabilities. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "(c) Fair value through o<span class=\"_ _0\"></span>ther comprehensive income  Financial <span class=\"_ _0\"></span>assets <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>debt <span class=\"_ _e\"></span>instruments, <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>are held <span class=\"_ _31\"></span>for collection<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contractual <span class=\"_ _e\"></span>cash fl<span class=\"_ _0\"></span>ows <span class=\"_ _0\"></span>and for <span class=\"_ _5\"></span>selling <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>assets, <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>assets\u2019 <span class=\"_ _5\"></span>cash <span class=\"_ _5\"></span>flows <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>epresent <span class=\"_ _5\"></span>solely <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>principal<span class=\"_ _0\"></span> and <span class=\"_ _3\"></span>interest, <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>red <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>FVOCI. <span class=\"_ _3\"></span>Movements <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>carrying <span class=\"_ _5\"></span>amo<span class=\"_ _1\"></span>unt <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>taken <span class=\"_ _5\"></span>thro<span class=\"_ _1\"></span>ugh <span class=\"_ _3\"></span>OCI,<span class=\"_ _0\"></span> except <span class=\"_ _e\"></span>for the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recognition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>impairment <span class=\"_ _e\"></span>gains <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>losses, <span class=\"_ _e\"></span>interest <span class=\"_ _e\"></span>income and<span class=\"_ _e\"></span> foreign <span class=\"_ _31\"></span>exchange g<span class=\"_ _0\"></span>ains and <span class=\"_ _6\"> </span>losses <span class=\"_ _6\"> </span>which <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>profit <span class=\"_ _4\"> </span>or <span class=\"_ _f\"> </span>loss. <span class=\"_ _6\"> </span>When <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>asset <span class=\"_ _6\"> </span>is <span class=\"_ _f\"> </span>derecognised, <span class=\"_ _4\"> </span>the cumulative <span class=\"_ _1\"></span>gain <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>loss <span class=\"_ _1\"></span>previously <span class=\"_ _5\"></span>reco<span class=\"_ _0\"></span>gnised <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>reclassified <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>equity <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>and recognised in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>gains/(losses). <span class=\"_ _1\"></span>Interest income <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>these financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>included in <span class=\"_ _1\"></span>finance income <span class=\"_ _5\"></span>using the <span class=\"_ _5\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>method. <span class=\"_ _5\"></span>Foreig<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>exchange <span class=\"_ _5\"></span>gains <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>resented in net foreign<span class=\"_ _0\"></span> exchange gain/(loss)<span class=\"_ _0\"></span> before tax and<span class=\"_ _0\"></span> impairment expenses<span class=\"_ _0\"></span> are presented as a <span class=\"_ _0\"></span>separate<span class=\"_ _0\"></span> line item in the statement<span class=\"_ _0\"></span> of profit or loss.  (d) Equity instruments<span class=\"_ _0\"></span> designated as fair value through<span class=\"_ _0\"></span> other comprehensive income  Upon <span class=\"_ _5\"></span>initial r<span class=\"_ _1\"></span>ecognition, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>can <span class=\"_ _1\"></span>elect <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>classify <span class=\"_ _5\"></span>irrev<span class=\"_ _0\"></span>ocably <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>equity <span class=\"_ _5\"></span>invest<span class=\"_ _0\"></span>ments <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>equity instruments designat<span class=\"_ _0\"></span>ed at fair value throu<span class=\"_ _0\"></span>gh OCI when they meet<span class=\"_ _0\"></span> the definition <span class=\"_ _0\"></span>of equity under IA<span class=\"_ _0\"></span>S 32 Financial <span class=\"_ _1\"></span>Instruments: Presentation and <span class=\"_ _1\"></span>are no<span class=\"_ _1\"></span>t hel<span class=\"_ _1\"></span>d for <span class=\"_ _1\"></span>trading. T<span class=\"_ _1\"></span>he classification is <span class=\"_ _1\"></span>determined on an instrument-<span class=\"ls71\">by</span>-instru<span class=\"_ _0\"></span>ment basis.   Gains <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>losses <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>never <span class=\"_ _e\"></span>recycled <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>profit <span class=\"_ _31\"></span>or <span class=\"_ _0\"></span>loss. <span class=\"_ _31\"></span>D<span class=\"_ _1\"></span>ividends <span class=\"_ _31\"></span>are <span class=\"_ _e\"></span>recognised as <span class=\"_ _1\"></span>other inco<span class=\"_ _1\"></span>me in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>consolidated and <span class=\"_ _1\"></span>company sta<span class=\"_ _1\"></span>tements of <span class=\"_ _1\"></span>comprehensive income <span class=\"_ _1\"></span>when the right <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>payment <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>be<span class=\"_ _0\"></span>en <span class=\"_ _5\"></span>established, <span class=\"_ _3\"></span>except <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>benefits <span class=\"_ _5\"></span>from<span class=\"ff2 fc3\"> <span class=\"_ _5\"></span></span>such <span class=\"_ _3\"></span>proceeds <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>a<span class=\"_ _e\"></span> recovery <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>part <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>cost of<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>asset, <span class=\"_ _0\"></span>in w<span class=\"_ _0\"></span>hich <span class=\"_ _e\"></span>case, such <span class=\"_ _e\"></span>gains a<span class=\"_ _0\"></span>re r<span class=\"_ _0\"></span>ecorded <span class=\"_ _e\"></span>in OCI. <span class=\"_ _e\"></span>Equity instruments designated<span class=\"_ _0\"></span> at fair value through OCI a<span class=\"_ _0\"></span>re not subject to impairment <span class=\"_ _0\"></span>assessment.    The Group elected to clas<span class=\"_ _0\"></span>sify irrevocably its listed equit<span class=\"_ _0\"></span>y investments under this cate<span class=\"_ _0\"></span>gory. <span class=\"_ _1\"></span> (e) Assets at fair value th<span class=\"_ _0\"></span>rough profit and loss Assets that d<span class=\"_ _0\"></span>o not <span class=\"_ _0\"></span>meet the <span class=\"_ _e\"></span>cr<span class=\"_ _1\"></span>iteria fo<span class=\"_ _0\"></span>r amortised <span class=\"_ _0\"></span>cost or <span class=\"_ _0\"></span>FVOCI are m<span class=\"_ _0\"></span>easured at <span class=\"_ _0\"></span>FVPL. A <span class=\"_ _0\"></span>gain or <span class=\"_ _0\"></span>loss on <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>debt <span class=\"_ _4\"> </span>investment <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>subsequently <span class=\"_ _3\"></span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>FVPL <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _4\"> </span>and presented net within other<span class=\"_ _0\"></span> gains/(losses) in the peri<span class=\"_ _0\"></span>od in which it arises.<span class=\"_ _3c\"> </span>Changes in <span class=\"_ _e\"></span>the fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f fi<span class=\"_ _0\"></span>nancial asset<span class=\"_ _0\"></span>s at <span class=\"_ _e\"></span>FV<span class=\"_ _1\"></span>PL <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised in <span class=\"_ _e\"></span>the cons<span class=\"_ _0\"></span>olidated and <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mpany<span class=\"_ _0\"></span> statements o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>applicable. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpany\u2019s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>through <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>current <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>non<span class=\"_ _1\"></span>-current <span class=\"_ _4\"> </span>receivables <span class=\"_ _6\"> </span>(other <span class=\"_ _4\"> </span>than <span class=\"_ _6\"> </span>trade receivables which are meas<span class=\"_ _0\"></span>ured at amortised cost). 2.29<span class=\"ls0\"> Fair value estimation<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>values <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ssets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>approximate <span class=\"_ _5\"></span>their <span class=\"_ _5\"></span>carr<span class=\"_ _0\"></span>ying <span class=\"_ _5\"></span>amounts <span class=\"_ _5\"></span>at the reporting date. The fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>traded in ac<span class=\"_ _0\"></span>tive ma<span class=\"_ _0\"></span>rkets, such a<span class=\"_ _0\"></span>s publicly<span class=\"_ _0\"></span> traded and<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>value through <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>loss <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>reporting <span class=\"_ _5\"></span>da<span class=\"_ _0\"></span>te. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>quoted market <span class=\"_ _3\"></span>price <span class=\"_ _3\"></span>used<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>asset<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Gro<span class=\"_ _1\"></span>up <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>current <span class=\"_ _3\"></span>bid <span class=\"_ _3\"></span>price. <span class=\"_ _5\"></span>The <span class=\"_ _3\"></span>appropriate quoted market price f<span class=\"_ _0\"></span>or financial liabilities is the cu<span class=\"_ _0\"></span>rrent ask price. The fair <span class=\"_ _0\"></span>value of fin<span class=\"_ _e\"></span>ancial instruments th<span class=\"_ _0\"></span>at are n<span class=\"_ _0\"></span>ot traded <span class=\"_ _0\"></span>in an <span class=\"_ _0\"></span>active market i<span class=\"_ _0\"></span>s determined <span class=\"_ _0\"></span>by usin<span class=\"_ _0\"></span>g valuation <span class=\"_ _0\"></span>techniques. <span class=\"_ _0\"></span>The <span class=\"_ _e\"></span>Group uses <span class=\"_ _e\"></span>a variety<span class=\"_ _0\"></span> of <span class=\"_ _e\"></span>methods, s<span class=\"_ _0\"></span>uch as<span class=\"_ _0\"></span> estim<span class=\"_ _0\"></span>ated disc<span class=\"_ _0\"></span>ounted ca<span class=\"_ _0\"></span>sh <span class=\"_ _0\"></span>flows, and makes assumptions<span class=\"_ _0\"></span> that are based on market condi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ions existing at the rep<span class=\"_ _0\"></span>orting date.  Fair  value  measurements  recognised  in <span class=\"_ _7\"> </span>the  consolidated  and  company  statement  of <span class=\"_ _7\"> </span>financial<span class=\"_ _0\"></span> position The <span class=\"_ _5\"></span>following <span class=\"_ _5\"></span>table <span class=\"_ _1\"></span>provides <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>analysis <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>financial <span class=\"_ _1\"></span>instruments <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>me<span class=\"_ _0\"></span>asured <span class=\"_ _5\"></span>subsequent <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o initial recognition<span class=\"_ _0\"></span> at fair value, G<span class=\"_ _0\"></span>rouped into Levels<span class=\"_ _0\"></span> 1 to 3 based<span class=\"_ _0\"></span> on the degree t<span class=\"_ _0\"></span>o which the f<span class=\"_ _0\"></span>air value is observable. \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>measurements <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>those <span class=\"_ _0\"></span>derived <span class=\"_ _0\"></span>from <span class=\"_ _e\"></span>quoted p<span class=\"_ _0\"></span>rices <span class=\"_ _0\"></span>(unadjusted) <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>active </span></span>markets for identical a<span class=\"_ _0\"></span>ssets or liabilities. \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _3\"></span>2 <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>measu<span class=\"_ _0\"></span>rements <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>those <span class=\"_ _5\"></span>derived <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>inputs<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>prices </span></span>included <span class=\"_ _3\"></span>within <span class=\"_ _3\"></span>Level <span class=\"_ _3\"></span>1 <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>observable <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>liability, <span class=\"_ _3\"></span>either<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>directly <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>as prices) or indirectly (i.e. deri<span class=\"_ _0\"></span>ved from prices). \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Level <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>measurements are <span class=\"_ _1\"></span>those <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ived from <span class=\"_ _1\"></span>valuation <span class=\"_ _1\"></span>techniques <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>include </span></span>inputs for the asset or liabilit<span class=\"_ _0\"></span>y that are not based on observable market<span class=\"_ _0\"></span> data (unobservable inputs). <table class=\"s w228 he2\" id=\"_23337f65-e992-4ca2-847e-b8a3eba24867\"><tr><td class=\"c x16d y1259 w11e h10\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x181 y1259 wf6 h10\"><div class=\"t m0 x5d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x182 y1259 w11f h10\"><div class=\"t m0 x58 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x183 y1259 w120 h10\"><div class=\"t m0 x4d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x18d y1259 wf6 h10\"><div class=\"t m0 x52 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y125a w11e h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125b w11e h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Other current financial as<span class=\"_ _0\"></span>sets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125c w11e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets at FV thr<span class=\"_ _0\"></span>ough OCI </div></td><td class=\"c x181 y125c wf6 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x182 y125c w11f h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y125c w120 h10\"><div class=\"t m0 x8 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y125c wf6 h10\"><div class=\"t m0 x7 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,124 </div></td></tr><tr><td class=\"c x16d y125d w11e h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Trade and other receivable<span class=\"_ _0\"></span>s </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y125e w11e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Receivables (subject to p<span class=\"_ _0\"></span>rovisional pricing) </div></td><td class=\"c x181 y125e wf6 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x182 y125e w11f h10\"><div class=\"t m0 x20 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x183 y125e w120 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y125e wf6 h10\"><div class=\"t m0 xd h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td></tr><tr><td class=\"c x16d y125f w11e h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x181 y125f wf6 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x182 y125f w11f h10\"><div class=\"t m0 x20 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x183 y125f w120 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y125f wf6 h10\"><div class=\"t m0 xb h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">11,893 </div></td></tr><tr><td class=\"c x16d y1260 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1261 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current financial<span class=\"_ _0\"></span> assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1262 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets at FV thr<span class=\"_ _0\"></span>ough OCI </div></td><td class=\"c x181 y1262 wf6 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x182 y1262 w11f h10\"><div class=\"t m0 x1d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y1262 w120 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y1262 wf6 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">131</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1263 w11e h30\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Receivables (subject to p<span class=\"_ _0\"></span>rovisional pricing) </div></td><td class=\"c x181 y1263 wf6 h30\"><div class=\"t m0 x1d h2 yf2d ff2 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x182 y1263 w11f h30\"><div class=\"t m0 xa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td><td class=\"c x183 y1263 w120 h30\"><div class=\"t m0 x1d h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y1263 wf6 h30\"><div class=\"t m0 xa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td></tr><tr><td class=\"c x16d y1264 w11e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x181 y1264 wf6 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">30 </div></td><td class=\"c x182 y1264 w11f h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">15,164 </div></td><td class=\"c x183 y1264 w120 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x18d y1264 wf6 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">16<span class=\"ls0\">,295</span><span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "(e) Assets at fair value th<span class=\"_ _0\"></span>rough profit and loss Assets that d<span class=\"_ _0\"></span>o not <span class=\"_ _0\"></span>meet the <span class=\"_ _e\"></span>cr<span class=\"_ _1\"></span>iteria fo<span class=\"_ _0\"></span>r amortised <span class=\"_ _0\"></span>cost or <span class=\"_ _0\"></span>FVOCI are m<span class=\"_ _0\"></span>easured at <span class=\"_ _0\"></span>FVPL. A <span class=\"_ _0\"></span>gain or <span class=\"_ _0\"></span>loss on <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>debt <span class=\"_ _4\"> </span>investment <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>subsequently <span class=\"_ _3\"></span>measured <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>FVPL <span class=\"_ _4\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _4\"> </span>and presented net within other<span class=\"_ _0\"></span> gains/(losses) in the peri<span class=\"_ _0\"></span>od in which it arises.<span class=\"_ _3c\"> </span>Changes in <span class=\"_ _e\"></span>the fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f fi<span class=\"_ _0\"></span>nancial asset<span class=\"_ _0\"></span>s at <span class=\"_ _e\"></span>FV<span class=\"_ _1\"></span>PL <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised in <span class=\"_ _e\"></span>the cons<span class=\"_ _0\"></span>olidated and <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mpany<span class=\"_ _0\"></span> statements o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>applicable. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpany\u2019s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>through <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>include <span class=\"_ _6\"> </span>current <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>non<span class=\"_ _1\"></span>-current <span class=\"_ _4\"> </span>receivables <span class=\"_ _6\"> </span>(other <span class=\"_ _4\"> </span>than <span class=\"_ _6\"> </span>trade receivables which are meas<span class=\"_ _0\"></span>ured at amortised cost). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "(f) <span class=\"ls93\">De</span>-recognition<span class=\"_ _0\"></span> of financial assets  Financial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>are de<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>rights <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>receive <span class=\"_ _0\"></span>cash <span class=\"_ _e\"></span>flows <span class=\"_ _e\"></span>from <span class=\"_ _e\"></span>the fin<span class=\"_ _0\"></span>ancial <span class=\"_ _e\"></span>assets <span class=\"_ _e\"></span>have expired <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>have <span class=\"_ _e\"></span>been <span class=\"_ _e\"></span>transferred <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>has <span class=\"_ _e\"></span>transferred <span class=\"_ _e\"></span>su<span class=\"_ _1\"></span>bstantially <span class=\"_ _31\"></span>all <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>risks <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>rewards of ownership.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "(g) Impairment of financial a<span class=\"_ _0\"></span>ssets <span class=\"fs5\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span>sesses <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>ward <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ooking <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>credit <span class=\"_ _3\"></span>losse<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>ass<span class=\"_ _0\"></span>ociated <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>debt instruments <span class=\"_ _1\"></span>carried <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>amortised <span class=\"_ _5\"></span>cost.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Expected <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>losses <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>difference <span class=\"_ _1\"></span>between<span class=\"_ _0\"></span> the contract<span class=\"_ _0\"></span>ual cash fl<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ws due in<span class=\"_ _e\"></span> accordance with<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>ontract and <span class=\"_ _0\"></span>all the <span class=\"_ _0\"></span>cash flows<span class=\"_ _0\"></span> that <span class=\"_ _0\"></span>the Grou<span class=\"ls94\">p </span>expects <span class=\"_ _7\"> </span>to  r<span class=\"_ _1\"></span>eceive, <span class=\"_ _7\"> </span>discounted  at <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>approximation  of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>original <span class=\"_ _7\"> </span>effective <span class=\"_ _7\"> </span>interest  r<span class=\"_ _1\"></span>ate. <span class=\"_ _7\"> </span>The<span class=\"_ _0\"></span> expected <span class=\"_ _c\"> </span>cash <span class=\"_ _c\"> </span>flows<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>cash <span class=\"_ _a\"> </span>flows <span class=\"_ _c\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>sale <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _c\"> </span>collateral<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>held <span class=\"_ _c\"> </span>or <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _c\"> </span>credit<span class=\"_ _0\"></span> enhancements that are inte<span class=\"_ _0\"></span>gral to the contractual terms<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> For <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>(other <span class=\"_ _3\"></span>than <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>receivables <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>FVPL), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> simplified <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>permitted <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>requires<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>expected <span class=\"_ _5\"></span>lifetime<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>losses <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>recognised from initial recognition of <span class=\"_ _0\"></span>the receivables. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>considers <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>asset <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>default<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>contractual <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>90<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>days <span class=\"_ _5\"></span>past <span class=\"_ _5\"></span>due. However, <span class=\"_ _e\"></span>in ce<span class=\"_ _0\"></span>rtain <span class=\"_ _e\"></span>cases, th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>may <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>nsider <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>financial asse<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _e\"></span>in d<span class=\"_ _0\"></span>efault <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>internal or <span class=\"_ _5\"></span>external <span class=\"_ _5\"></span>information <span class=\"_ _5\"></span>indicates <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>unl<span class=\"_ _1\"></span>ikely <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceive <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>outstanding <span class=\"_ _5\"></span>contractual amounts <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>full <span class=\"_ _5\"></span>before taking <span class=\"_ _1\"></span>into <span class=\"_ _5\"></span>account <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>enhancements held <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group. <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> asset is written off when the<span class=\"_ _0\"></span>re is no reasonable expectati<span class=\"_ _0\"></span>on of recovering the contractual ca<span class=\"_ _0\"></span>sh flows and usually occurs when pas<span class=\"_ _0\"></span>t due for more than one year<span class=\"_ _0\"></span> and not subject to enforce<span class=\"_ _0\"></span>ment activity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "(h). Financial liabilities and t<span class=\"_ _0\"></span>rade payables After <span class=\"_ _3\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _3\"> </span>interest<span class=\"_ _1\"></span>-bearing <span class=\"_ _3\"></span>loans <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>borrowings <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>other <span class=\"_ _3\"></span>payables <span class=\"_ _4\"> </span>are<span class=\"_ _0\"></span> subsequently measu<span class=\"_ _0\"></span>red at amortised cost u<span class=\"_ _0\"></span>sing the EIR method. Gains<span class=\"_ _0\"></span> and losses are recognised<span class=\"_ _0\"></span> in the <span class=\"_ _7\"> </span>consolidated <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>mpany <span class=\"_ _7\"> </span>statements <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>comprehensive <span class=\"_ _7\"> </span>inco<span class=\"_ _1\"></span>me <span class=\"_ _7\"> </span>when <span class=\"_ _a\"> </span>the <span class=\"_ _7\"> </span>liabilities <span class=\"_ _7\"> </span>are derecognised, as well as thr<span class=\"_ _0\"></span>ough the EIR amortisation<span class=\"_ _0\"></span> process. Amortised c<span class=\"_ _0\"></span>ost is <span class=\"_ _e\"></span>calcu<span class=\"_ _1\"></span>lated <span class=\"_ _e\"></span>by taking an<span class=\"_ _0\"></span>y discount <span class=\"_ _e\"></span>or premium <span class=\"_ _0\"></span>on acqui<span class=\"_ _0\"></span>sition and <span class=\"_ _e\"></span>fees or c<span class=\"_ _0\"></span>osts that<span class=\"_ _e\"></span> are an <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>tegral <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the E<span class=\"_ _1\"></span>IR, into <span class=\"_ _1\"></span>account. <span class=\"_ _1\"></span>The EIR <span class=\"_ _1\"></span>amortisation <span class=\"_ _1\"></span>is included <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>finance costs <span class=\"_ _1\"></span>in the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve inco<span class=\"_ _1\"></span>me<span class=\"_ _3c\"> </span>2.12 Current versus Non-current Classification <span class=\"ff2 fs0\"> </span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>presents <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consolidated <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>company <span class=\"_ _5\"></span>statements <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> position based on current<span class=\"_ _0\"></span>/non-current classification.  (a) <span class=\"_ _13\"> </span><span class=\"ff1\">An asset is current when it is<span class=\"_ _0\"></span> either: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised o<span class=\"_ _0\"></span>r intended to be sold or consum<span class=\"_ _0\"></span>ed in normal operating cy<span class=\"_ _0\"></span>cle;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Held primarily for the<span class=\"_ _0\"></span> purpose of trading; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Expected to be realised with<span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>12 months after the <span class=\"_ _0\"></span>reporting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Cash or cash <span class=\"_ _1\"></span>equivalent unless restricted from being exchanged or <span class=\"_ _1\"></span>used to settle a <span class=\"_ _1\"></span>liability<span class=\"_ _0\"></span> </span></span>for at least 12 months after<span class=\"_ _0\"></span> the reporting period All other assets are classified<span class=\"_ _0\"></span> as non-current.<span class=\"ff2\"> </span>(b) <span class=\"_ _13\"> </span><span class=\"ff1\">A liability is current when eit<span class=\"_ _0\"></span>her: </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is expected to be settled in<span class=\"_ _0\"></span> the normal operating cycle; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is held primarily for the p<span class=\"_ _0\"></span>urpose of trading </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">It is due to be settled<span class=\"_ _0\"></span> within 12 months after the repo<span class=\"_ _0\"></span>rting period </span></span>Or<span class=\"ls0\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">There is no unconditional right to <span class=\"_ _1\"></span>defer the settlement of the liability for at least 1<span class=\"_ _1\"></span>2 months </span></span>after the reporting period The Group classifies all<span class=\"_ _0\"></span> other liabilities as non-current. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are classified a<span class=\"_ _0\"></span>s non-current assets and liabilities. 2.15 Interest-bearing loans and borrowings<span class=\"ff2 fs0\"> </span>Where <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>number <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>similar <span class=\"_ _5\"></span>obligations, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>likelihood <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>outflow <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>required <span class=\"_ _5\"></span>in settlement <span class=\"_ _e\"></span>is determined <span class=\"_ _e\"></span>by <span class=\"_ _0\"></span>considering <span class=\"_ _e\"></span>the class <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a w<span class=\"_ _0\"></span>hole. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>provision <span class=\"_ _e\"></span>is recogni<span class=\"_ _0\"></span>sed even <span class=\"_ _6\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>likelihood <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>an <span class=\"_ _4\"> </span>outflow <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>respect <span class=\"_ _4\"> </span>to <span class=\"_ _f\"> </span>any <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"> </span>item <span class=\"_ _4\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>same <span class=\"_ _6\"> </span>class <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f obligations <span class=\"_ _e\"></span>may be <span class=\"_ _e\"></span>small. <span class=\"_ _e\"></span>Prov<span class=\"_ _1\"></span>isions <span class=\"_ _e\"></span>are mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>esent <span class=\"_ _e\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>expenditures <span class=\"_ _e\"></span>expected to be <span class=\"_ _1\"></span>required <span class=\"_ _1\"></span>to settle <span class=\"_ _1\"></span>the obligation us<span class=\"_ _1\"></span>ing a <span class=\"_ _1\"></span>pre-tax <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>that reflects <span class=\"_ _1\"></span>current market assessments of the <span class=\"_ _1\"></span>time value of <span class=\"_ _1\"></span>money and the risks specific to <span class=\"_ _1\"></span>the obligation. The increase in the <span class=\"_ _1\"></span>provision due to passage of time is reco<span class=\"_ _0\"></span>gnised as interest expense. Borrowings <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>initially <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value, <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>incurred. <span class=\"_ _3\"></span>Borrowings <span class=\"_ _3\"></span>are<span class=\"_ _e\"></span> subsequently <span class=\"_ _4\"> </span>stated <span class=\"_ _3\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _4\"> </span>Any <span class=\"_ _4\"> </span>difference<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>between <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>proceeds <span class=\"_ _4\"> </span>(net <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>transaction costs) <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>redemption <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>recognised <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oss <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>borrowings,<span class=\"_ _0\"></span> using <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>interest <span class=\"_ _12\"> </span>method,<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>unless <span class=\"_ _c\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>attributable <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>acquisiti<span class=\"_ _0\"></span>on, construction or <span class=\"_ _0\"></span>production o<span class=\"_ _0\"></span>f a qualifying as<span class=\"_ _0\"></span>set, in which <span class=\"_ _0\"></span>case they are c<span class=\"_ _0\"></span>apitalised as <span class=\"_ _0\"></span>part of the c<span class=\"_ _0\"></span>ost of that asset. Fees paid<span class=\"_ _0\"></span> on <span class=\"_ _e\"></span>the establishm<span class=\"_ _0\"></span>ent of <span class=\"_ _e\"></span>loan facilities <span class=\"_ _e\"></span>are recognised <span class=\"_ _e\"></span>as transacti<span class=\"_ _0\"></span>on cost<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>f the <span class=\"_ _0\"></span>loan <span class=\"_ _0\"></span>to the<span class=\"_ _0\"></span> extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>some <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>all <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>facility <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>drawn <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>own. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>case, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fee <span class=\"_ _5\"></span>is deferred until<span class=\"_ _0\"></span> the d<span class=\"_ _0\"></span>raw-down <span class=\"_ _0\"></span>occurs. To <span class=\"_ _0\"></span>the extent<span class=\"_ _0\"></span> there is<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>evidence that <span class=\"_ _0\"></span>it is<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>that s<span class=\"_ _0\"></span>ome or all <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>facility <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> draw<span class=\"_ _0\"></span>n down, <span class=\"_ _e\"></span>the fee i<span class=\"_ _0\"></span>s capi<span class=\"_ _0\"></span>talised as <span class=\"_ _e\"></span>a prepa<span class=\"_ _0\"></span>yment and <span class=\"_ _e\"></span>amortised over<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> period of the facility to whic<span class=\"_ _0\"></span>h it relates. Borrowing c<span class=\"_ _0\"></span>osts are inte<span class=\"_ _0\"></span>rest <span class=\"_ _0\"></span>and other c<span class=\"_ _0\"></span>osts that<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Group incurs <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>onnection with<span class=\"_ _0\"></span> the b<span class=\"_ _0\"></span>orrowing of <span class=\"_ _a\"> </span>funds, <span class=\"_ _a\"> </span>including <span class=\"_ _7\"> </span>interest <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>borrowings, <span class=\"_ _7\"> </span>amortisation <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>discounts <span class=\"_ _7\"> </span>or <span class=\"_ _a\"> </span>premium <span class=\"_ _a\"> </span>relating <span class=\"_ _a\"> </span>to borrowings, <span class=\"_ _c\"> </span>amortisation <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>ancillary <span class=\"_ _12\"> </span>costs<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>incurred <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>connect<span class=\"_ _1\"></span>ion <span class=\"_ _c\"> </span>with <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>arrangement <span class=\"_ _c\"> </span>of borrowings, <span class=\"_ _2a\"> </span>finance <span class=\"_ _d\"> </span>lease <span class=\"_ _2a\"> </span>charges <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>exchange <span class=\"_ _b\"> </span>differences <span class=\"_ _2a\"> </span>ar<span class=\"_ _1\"></span>ising <span class=\"_ _b\"> </span>from <span class=\"_ _2a\"> </span>foreign <span class=\"_ _b\"> </span>currency borrowings to the exten<span class=\"_ _0\"></span>t that they are rega<span class=\"_ _0\"></span>rded as an adjustment to inte<span class=\"_ _0\"></span>rest costs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "(h). Financial liabilities and t<span class=\"_ _0\"></span>rade payables After <span class=\"_ _3\"> </span>initial <span class=\"_ _4\"> </span>recognition, <span class=\"_ _3\"> </span>interest<span class=\"_ _1\"></span>-bearing <span class=\"_ _3\"></span>loans <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>borrowings <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>other <span class=\"_ _3\"></span>payables <span class=\"_ _4\"> </span>are<span class=\"_ _0\"></span> subsequently measu<span class=\"_ _0\"></span>red at amortised cost u<span class=\"_ _0\"></span>sing the EIR method. Gains<span class=\"_ _0\"></span> and losses are recognised<span class=\"_ _0\"></span> in the <span class=\"_ _7\"> </span>consolidated <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>mpany <span class=\"_ _7\"> </span>statements <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>comprehensive <span class=\"_ _7\"> </span>inco<span class=\"_ _1\"></span>me <span class=\"_ _7\"> </span>when <span class=\"_ _a\"> </span>the <span class=\"_ _7\"> </span>liabilities <span class=\"_ _7\"> </span>are derecognised, as well as thr<span class=\"_ _0\"></span>ough the EIR amortisation<span class=\"_ _0\"></span> process. Amortised c<span class=\"_ _0\"></span>ost is <span class=\"_ _e\"></span>calcu<span class=\"_ _1\"></span>lated <span class=\"_ _e\"></span>by taking an<span class=\"_ _0\"></span>y discount <span class=\"_ _e\"></span>or premium <span class=\"_ _0\"></span>on acqui<span class=\"_ _0\"></span>sition and <span class=\"_ _e\"></span>fees or c<span class=\"_ _0\"></span>osts that<span class=\"_ _e\"></span> are an <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>tegral <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the E<span class=\"_ _1\"></span>IR, into <span class=\"_ _1\"></span>account. <span class=\"_ _1\"></span>The EIR <span class=\"_ _1\"></span>amortisation <span class=\"_ _1\"></span>is included <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>finance costs <span class=\"_ _1\"></span>in the consolidated and compan<span class=\"_ _0\"></span>y statements of comprehensi<span class=\"_ _0\"></span>ve inco<span class=\"_ _1\"></span>me<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "2.13 Cash and cash equivalents<span class=\"ff2 fs0\"> </span>In <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsolidated statements <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows, <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>cash equivalents <span class=\"_ _5\"></span>incl<span class=\"_ _0\"></span>udes <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>hand <span class=\"_ _1\"></span>and cash <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>bank, <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>well <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>short-term <span class=\"_ _5\"></span>deposits <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>banks<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>original <span class=\"_ _1\"></span>maturity <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>less <span class=\"_ _5\"></span>than<span class=\"_ _0\"></span> three months from the<span class=\"_ _0\"></span> date of acquisition.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "2.<span class=\"ls0\">14 Provisions<span class=\"ff2 fs0\"> </span></span>Provisions are recognised <span class=\"_ _1\"></span>when: The Group has <span class=\"_ _1\"></span>a present legal or <span class=\"_ _1\"></span>constructive obligation as a <span class=\"_ _1\"></span>result of past <span class=\"_ _0\"></span>events; it<span class=\"_ _0\"></span> is p<span class=\"_ _0\"></span>robable that <span class=\"_ _0\"></span>an outflow<span class=\"_ _0\"></span> of res<span class=\"_ _0\"></span>ources w<span class=\"_ _0\"></span>ill be requi<span class=\"_ _0\"></span>red to <span class=\"_ _0\"></span>settle the <span class=\"_ _0\"></span>obligation; an<span class=\"_ _0\"></span>d the amount has been reliabl<span class=\"_ _0\"></span>y estimated. Provisions are not recogni<span class=\"_ _0\"></span>sed for future operating<span class=\"_ _0\"></span> losses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "2.15 Interest-bearing loans and borrowings<span class=\"ff2 fs0\"> </span>Where <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>number <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>similar <span class=\"_ _5\"></span>obligations, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>likelihood <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>outflow <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>required <span class=\"_ _5\"></span>in settlement <span class=\"_ _e\"></span>is determined <span class=\"_ _e\"></span>by <span class=\"_ _0\"></span>considering <span class=\"_ _e\"></span>the class <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a w<span class=\"_ _0\"></span>hole. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>provision <span class=\"_ _e\"></span>is recogni<span class=\"_ _0\"></span>sed even <span class=\"_ _6\"> </span>if <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>likelihood <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>an <span class=\"_ _4\"> </span>outflow <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>respect <span class=\"_ _4\"> </span>to <span class=\"_ _f\"> </span>any <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"> </span>item <span class=\"_ _4\"> </span>included <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>same <span class=\"_ _6\"> </span>class <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f obligations <span class=\"_ _e\"></span>may be <span class=\"_ _e\"></span>small. <span class=\"_ _e\"></span>Prov<span class=\"_ _1\"></span>isions <span class=\"_ _e\"></span>are mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>esent <span class=\"_ _e\"></span>value of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>expenditures <span class=\"_ _e\"></span>expected to be <span class=\"_ _1\"></span>required <span class=\"_ _1\"></span>to settle <span class=\"_ _1\"></span>the obligation us<span class=\"_ _1\"></span>ing a <span class=\"_ _1\"></span>pre-tax <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>that reflects <span class=\"_ _1\"></span>current market assessments of the <span class=\"_ _1\"></span>time value of <span class=\"_ _1\"></span>money and the risks specific to <span class=\"_ _1\"></span>the obligation. The increase in the <span class=\"_ _1\"></span>provision due to passage of time is reco<span class=\"_ _0\"></span>gnised as interest expense. Borrowings <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>initially <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value, <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>incurred. <span class=\"_ _3\"></span>Borrowings <span class=\"_ _3\"></span>are<span class=\"_ _e\"></span> subsequently <span class=\"_ _4\"> </span>stated <span class=\"_ _3\"> </span>at <span class=\"_ _6\"> </span>amortised <span class=\"_ _4\"> </span>cost. <span class=\"_ _4\"> </span>Any <span class=\"_ _4\"> </span>difference<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>between <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>proceeds <span class=\"_ _4\"> </span>(net <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>transaction costs) <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>redemption <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>recognised <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oss <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>borrowings,<span class=\"_ _0\"></span> using <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>effective <span class=\"_ _c\"> </span>interest <span class=\"_ _12\"> </span>method,<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>unless <span class=\"_ _c\"> </span>they <span class=\"_ _12\"> </span>are <span class=\"_ _c\"> </span>directly <span class=\"_ _c\"> </span>attributable <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>acquisiti<span class=\"_ _0\"></span>on, construction or <span class=\"_ _0\"></span>production o<span class=\"_ _0\"></span>f a qualifying as<span class=\"_ _0\"></span>set, in which <span class=\"_ _0\"></span>case they are c<span class=\"_ _0\"></span>apitalised as <span class=\"_ _0\"></span>part of the c<span class=\"_ _0\"></span>ost of that asset. Fees paid<span class=\"_ _0\"></span> on <span class=\"_ _e\"></span>the establishm<span class=\"_ _0\"></span>ent of <span class=\"_ _e\"></span>loan facilities <span class=\"_ _e\"></span>are recognised <span class=\"_ _e\"></span>as transacti<span class=\"_ _0\"></span>on cost<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>f the <span class=\"_ _0\"></span>loan <span class=\"_ _0\"></span>to the<span class=\"_ _0\"></span> extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>some <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>all <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>facility <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>drawn <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>own. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>case, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fee <span class=\"_ _5\"></span>is deferred until<span class=\"_ _0\"></span> the d<span class=\"_ _0\"></span>raw-down <span class=\"_ _0\"></span>occurs. To <span class=\"_ _0\"></span>the extent<span class=\"_ _0\"></span> there is<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>evidence that <span class=\"_ _0\"></span>it is<span class=\"_ _0\"></span> probable <span class=\"_ _0\"></span>that s<span class=\"_ _0\"></span>ome or all <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>facility <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> draw<span class=\"_ _0\"></span>n down, <span class=\"_ _e\"></span>the fee i<span class=\"_ _0\"></span>s capi<span class=\"_ _0\"></span>talised as <span class=\"_ _e\"></span>a prepa<span class=\"_ _0\"></span>yment and <span class=\"_ _e\"></span>amortised over<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> period of the facility to whic<span class=\"_ _0\"></span>h it relates. Borrowing c<span class=\"_ _0\"></span>osts are inte<span class=\"_ _0\"></span>rest <span class=\"_ _0\"></span>and other c<span class=\"_ _0\"></span>osts that<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>Group incurs <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>onnection with<span class=\"_ _0\"></span> the b<span class=\"_ _0\"></span>orrowing of <span class=\"_ _a\"> </span>funds, <span class=\"_ _a\"> </span>including <span class=\"_ _7\"> </span>interest <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>borrowings, <span class=\"_ _7\"> </span>amortisation <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>discounts <span class=\"_ _7\"> </span>or <span class=\"_ _a\"> </span>premium <span class=\"_ _a\"> </span>relating <span class=\"_ _a\"> </span>to borrowings, <span class=\"_ _c\"> </span>amortisation <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>ancillary <span class=\"_ _12\"> </span>costs<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>incurred <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>connect<span class=\"_ _1\"></span>ion <span class=\"_ _c\"> </span>with <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>arrangement <span class=\"_ _c\"> </span>of borrowings, <span class=\"_ _2a\"> </span>finance <span class=\"_ _d\"> </span>lease <span class=\"_ _2a\"> </span>charges <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>exchange <span class=\"_ _b\"> </span>differences <span class=\"_ _2a\"> </span>ar<span class=\"_ _1\"></span>ising <span class=\"_ _b\"> </span>from <span class=\"_ _2a\"> </span>foreign <span class=\"_ _b\"> </span>currency borrowings to the exten<span class=\"_ _0\"></span>t that they are rega<span class=\"_ _0\"></span>rded as an adjustment to inte<span class=\"_ _0\"></span>rest costs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "2.16 Deferred consideration<span class=\"ff2 fs0\"> </span>Deferred <span class=\"_ _4\"> </span>consideration <span class=\"_ _4\"> </span>arises <span class=\"_ _6\"> </span>when <span class=\"_ _4\"> </span>settlement <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>all <span class=\"_ _6\"> </span>or <span class=\"_ _4\"> </span>any <span class=\"_ _6\"> </span>part <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>cost <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>agreement <span class=\"_ _4\"> </span>is deferred. <span class=\"_ _1\"></span>It is <span class=\"_ _1\"></span>stated <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>at the <span class=\"_ _1\"></span>date o<span class=\"_ _1\"></span>f recognition, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>determined by discounting <span class=\"_ _1\"></span>the amount <span class=\"_ _e\"></span>due <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>present <span class=\"_ _e\"></span>value <span class=\"_ _31\"></span>at <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>date. <span class=\"_ _e\"></span>Interest <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>imputed <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>fair <span class=\"_ _e\"></span>value <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>non<span class=\"_ _1\"></span>-interest-bearing<span class=\"_ _0\"></span> deferred <span class=\"_ _7\"> </span>consideration<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>at <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>discount  rate <span class=\"_ _7\"> </span>and  expensed <span class=\"_ _7\"> </span>within  interest <span class=\"_ _7\"> </span>payable  and <span class=\"_ _7\"> </span>similar charges.  At <span class=\"_ _f\"> </span>each  balance<span class=\"_ _0\"></span>  sheet  date<span class=\"_ _0\"></span>  deferred  con<span class=\"_ _0\"></span>sideration  comp<span class=\"_ _0\"></span>rises  the <span class=\"_ _f\"> </span>remaining  defer<span class=\"_ _0\"></span>red consideration valued <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>acquisition plus <span class=\"_ _1\"></span>interest imputed o<span class=\"_ _1\"></span>n such <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>from recognition <span class=\"_ _1\"></span>to t<span class=\"_ _5\"></span>he<span class=\"_ _0\"></span> balance sheet date.",
   "dimensions": {
    "concept": "atalayaminingplc:DescriptionOfAccountingPolicyForDeferredConsideration",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "2.17 Share capital<span class=\"ff2 fs0\"> </span>Ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>classified <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>equity. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>difference <span class=\"_ _5\"></span>between <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>consideration<span class=\"_ _0\"></span> received <span class=\"_ _5\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>no<span class=\"_ _1\"></span>minal <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>s<span class=\"_ _1\"></span>hare <span class=\"_ _5\"></span>capital <span class=\"_ _3\"></span>being <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>taken <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> share premium account.<span class=\"_ _0\"></span> Incremental <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>directl<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>at<span class=\"_ _0\"></span>tributable <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>issue <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>shown <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>a deduction, net of tax, from <span class=\"_ _0\"></span>the proceeds in the<span class=\"_ _0\"></span> share premium account. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "2.18 Current and deferred income tax<span class=\"ff2 fs0\"> </span>The <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>period <span class=\"_ _1\"></span>comprises <span class=\"_ _1\"></span>current and <span class=\"_ _1\"></span>deferred <span class=\"_ _1\"></span>tax. <span class=\"_ _1\"></span>Tax <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>income statement, <span class=\"_ _1\"></span>except <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>relates <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>items <span class=\"_ _5\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income or directl<span class=\"_ _0\"></span>y in <span class=\"_ _0\"></span>equity. In <span class=\"_ _e\"></span>this case, <span class=\"_ _0\"></span>the tax <span class=\"_ _0\"></span>is al<span class=\"_ _0\"></span>so recognised <span class=\"_ _e\"></span>in other comp<span class=\"_ _0\"></span>rehensive in<span class=\"_ _0\"></span>come or <span class=\"_ _0\"></span>directly in equity, respectively. The <span class=\"_ _3\"></span>current<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>tax <span class=\"_ _3\"></span>charge <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>calculated<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>tax <span class=\"_ _3\"></span>laws <span class=\"_ _5\"></span>enacted <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>substantively<span class=\"_ _0\"></span> enacted  at <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span>  end <span class=\"_ _6\"> </span>of  the  reportin<span class=\"_ _0\"></span>g  period  dat<span class=\"_ _0\"></span>e  in <span class=\"_ _f\"> </span>the  coun<span class=\"_ _0\"></span>tries  where <span class=\"_ _f\"> </span>the  C<span class=\"_ _0\"></span>ompany  and <span class=\"_ _f\"> </span>its subsidiaries <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>perate <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>generate <span class=\"_ _6\"> </span>taxable <span class=\"_ _6\"> </span>income. <span class=\"_ _4\"> </span>Management <span class=\"_ _6\"> </span>periodically <span class=\"_ _6\"> </span>evaluates <span class=\"_ _6\"> </span>positions taken  in <span class=\"_ _f\"> </span>tax  returns <span class=\"_ _f\"> </span>with  respect<span class=\"_ _0\"></span>  to  situations <span class=\"_ _f\"> </span>in  which  appl<span class=\"_ _0\"></span>icable  tax <span class=\"_ _f\"> </span>regulation  is<span class=\"_ _0\"></span>  subject  to<span class=\"_ _0\"></span> interpretation. <span class=\"_ _5\"></span>It <span class=\"_ _5\"></span>establish<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>provisions <span class=\"_ _5\"></span>whe<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>appropriate <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>basis <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>amounts <span class=\"_ _1\"></span>expect<span class=\"_ _1\"></span>ed <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>be<span class=\"_ _0\"></span> paid to the tax authoritie<span class=\"_ _0\"></span>s. Deferred <span class=\"_ _f\"> </span>income <span class=\"_ _6\"> </span>tax <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>recognised, <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>liability <span class=\"_ _4\"> </span>metho<span class=\"_ _1\"></span>d, <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>temporary <span class=\"_ _f\"> </span>differences<span class=\"_ _0\"></span>  arising<span class=\"_ _0\"></span> between  the <span class=\"_ _6\"> </span>tax  bases <span class=\"_ _f\"> </span>of  assets <span class=\"_ _f\"> </span>and  liabiliti<span class=\"_ _0\"></span>es  and <span class=\"_ _f\"> </span>their  ca<span class=\"_ _0\"></span>rrying  amo<span class=\"_ _0\"></span>unts  in <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>consolidated financial statements. However, deferred ta<span class=\"_ _1\"></span>x liabilities ar<span class=\"_ _1\"></span>e not <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecognised if they <span class=\"_ _1\"></span>arise from <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>initial recognition of goodwill; defe<span class=\"_ _0\"></span>rred income tax is also not re<span class=\"_ _0\"></span>cognised if it arises from initial recogni<span class=\"_ _0\"></span>tion of <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>liability <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>than <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>business<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mbination <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>time <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the transaction affects <span class=\"_ _1\"></span>neither accounting nor <span class=\"_ _1\"></span>taxable profit or <span class=\"_ _1\"></span>loss. Income <span class=\"_ _1\"></span>tax is <span class=\"_ _1\"></span>determined using <span class=\"_ _1\"></span>tax rates (and laws) that have be<span class=\"_ _0\"></span>en enacted or substantively enacted b<span class=\"_ _0\"></span>y the end of the reporting period<span class=\"_ _e\"></span> date <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>expected t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>apply <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>deferred <span class=\"_ _e\"></span>tax asset <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ealised <span class=\"_ _e\"></span>or the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deferred <span class=\"_ _e\"></span>income tax <span class=\"_ _5\"></span>liability <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>settled.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Deferr<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>tax <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>probable<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> future taxable profit will be<span class=\"_ _0\"></span> available against which the<span class=\"_ _0\"></span> temporary differences can be utilised.  Deferred inc<span class=\"_ _0\"></span>ome tax <span class=\"_ _e\"></span>is provided <span class=\"_ _0\"></span>on temp<span class=\"_ _0\"></span>orary differ<span class=\"_ _0\"></span>ences arising <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>in subsidiarie<span class=\"_ _0\"></span>s and associates, <span class=\"_ _e\"></span>except <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>deferred <span class=\"_ _e\"></span>income <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>liabilities <span class=\"_ _e\"></span>where <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>timing <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>reversal <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>temporary<span class=\"_ _0\"></span> difference is <span class=\"_ _0\"></span>controlled by<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup and <span class=\"_ _0\"></span>it is p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>obable th<span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>temporary diffe<span class=\"_ _0\"></span>rence will<span class=\"_ _0\"></span> not reverse<span class=\"_ _0\"></span> in the foreseeable futu<span class=\"_ _0\"></span>re. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are offset when th<span class=\"_ _0\"></span>ere is a legally enfo<span class=\"_ _0\"></span>rceable right to offset c<span class=\"_ _0\"></span>urrent tax assets <span class=\"_ _0\"></span>against cur<span class=\"_ _0\"></span>rent tax liabilities<span class=\"_ _0\"></span> and w<span class=\"_ _0\"></span>hen the def<span class=\"_ _0\"></span>erred income <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>and liabilities <span class=\"_ _0\"></span>relate to <span class=\"_ _1\"></span>income taxes <span class=\"_ _1\"></span>levied <span class=\"_ _1\"></span>by the <span class=\"_ _1\"></span>same ta<span class=\"_ _1\"></span>xation <span class=\"_ _1\"></span>authority on <span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>the same <span class=\"_ _1\"></span>taxable entity <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>different taxable entities where ther<span class=\"_ _0\"></span>e is an intention to settle th<span class=\"_ _0\"></span>e balances on a net basis. In <span class=\"_ _a\"> </span>assessing <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>recoverability <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>deferred <span class=\"_ _a\"> </span>tax <span class=\"_ _a\"> </span>assets, <span class=\"_ _a\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_ _7\"> </span>relies <span class=\"_ _a\"> </span>on <span class=\"_ _c\"> </span>the <span class=\"_ _7\"> </span>same <span class=\"_ _a\"> </span>forecast assumptions <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>elsewhere <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>other <span class=\"_ _1\"></span>management r<span class=\"_ _1\"></span>eports, <span class=\"_ _1\"></span>which, among <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>thin<span class=\"_ _0\"></span>gs, <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eflect <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>potential <span class=\"_ _3\"></span>impact<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>climate-related <span class=\"_ _5\"></span>development <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>business,<span class=\"_ _e\"></span> such as increased cost <span class=\"_ _0\"></span>of production as a result of measu<span class=\"_ _0\"></span>res to reduce carbon emissio<span class=\"_ _0\"></span>n.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "2.18 Current and deferred income tax<span class=\"ff2 fs0\"> </span>The <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>period <span class=\"_ _1\"></span>comprises <span class=\"_ _1\"></span>current and <span class=\"_ _1\"></span>deferred <span class=\"_ _1\"></span>tax. <span class=\"_ _1\"></span>Tax <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>recognised in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>income statement, <span class=\"_ _1\"></span>except <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>relates <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>items <span class=\"_ _5\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>comprehensive <span class=\"_ _1\"></span>income or directl<span class=\"_ _0\"></span>y in <span class=\"_ _0\"></span>equity. In <span class=\"_ _e\"></span>this case, <span class=\"_ _0\"></span>the tax <span class=\"_ _0\"></span>is al<span class=\"_ _0\"></span>so recognised <span class=\"_ _e\"></span>in other comp<span class=\"_ _0\"></span>rehensive in<span class=\"_ _0\"></span>come or <span class=\"_ _0\"></span>directly in equity, respectively. The <span class=\"_ _3\"></span>current<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>income <span class=\"_ _5\"></span>tax <span class=\"_ _3\"></span>charge <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>calculated<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>basis <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>tax <span class=\"_ _3\"></span>laws <span class=\"_ _5\"></span>enacted <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>substantively<span class=\"_ _0\"></span> enacted  at <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span>  end <span class=\"_ _6\"> </span>of  the  reportin<span class=\"_ _0\"></span>g  period  dat<span class=\"_ _0\"></span>e  in <span class=\"_ _f\"> </span>the  coun<span class=\"_ _0\"></span>tries  where <span class=\"_ _f\"> </span>the  C<span class=\"_ _0\"></span>ompany  and <span class=\"_ _f\"> </span>its subsidiaries <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>perate <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>generate <span class=\"_ _6\"> </span>taxable <span class=\"_ _6\"> </span>income. <span class=\"_ _4\"> </span>Management <span class=\"_ _6\"> </span>periodically <span class=\"_ _6\"> </span>evaluates <span class=\"_ _6\"> </span>positions taken  in <span class=\"_ _f\"> </span>tax  returns <span class=\"_ _f\"> </span>with  respect<span class=\"_ _0\"></span>  to  situations <span class=\"_ _f\"> </span>in  which  appl<span class=\"_ _0\"></span>icable  tax <span class=\"_ _f\"> </span>regulation  is<span class=\"_ _0\"></span>  subject  to<span class=\"_ _0\"></span> interpretation. <span class=\"_ _5\"></span>It <span class=\"_ _5\"></span>establish<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>provisions <span class=\"_ _5\"></span>whe<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>appropriate <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>basis <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>amounts <span class=\"_ _1\"></span>expect<span class=\"_ _1\"></span>ed <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>be<span class=\"_ _0\"></span> paid to the tax authoritie<span class=\"_ _0\"></span>s. Deferred <span class=\"_ _f\"> </span>income <span class=\"_ _6\"> </span>tax <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>recognised, <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>liability <span class=\"_ _4\"> </span>metho<span class=\"_ _1\"></span>d, <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>temporary <span class=\"_ _f\"> </span>differences<span class=\"_ _0\"></span>  arising<span class=\"_ _0\"></span> between  the <span class=\"_ _6\"> </span>tax  bases <span class=\"_ _f\"> </span>of  assets <span class=\"_ _f\"> </span>and  liabiliti<span class=\"_ _0\"></span>es  and <span class=\"_ _f\"> </span>their  ca<span class=\"_ _0\"></span>rrying  amo<span class=\"_ _0\"></span>unts  in <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>consolidated financial statements. However, deferred ta<span class=\"_ _1\"></span>x liabilities ar<span class=\"_ _1\"></span>e not <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecognised if they <span class=\"_ _1\"></span>arise from <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>initial recognition of goodwill; defe<span class=\"_ _0\"></span>rred income tax is also not re<span class=\"_ _0\"></span>cognised if it arises from initial recogni<span class=\"_ _0\"></span>tion of <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>liability <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>than <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>business<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mbination <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>time <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the transaction affects <span class=\"_ _1\"></span>neither accounting nor <span class=\"_ _1\"></span>taxable profit or <span class=\"_ _1\"></span>loss. Income <span class=\"_ _1\"></span>tax is <span class=\"_ _1\"></span>determined using <span class=\"_ _1\"></span>tax rates (and laws) that have be<span class=\"_ _0\"></span>en enacted or substantively enacted b<span class=\"_ _0\"></span>y the end of the reporting period<span class=\"_ _e\"></span> date <span class=\"_ _0\"></span>and <span class=\"_ _e\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>expected t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>apply <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>deferred <span class=\"_ _e\"></span>tax asset <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ealised <span class=\"_ _e\"></span>or the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deferred <span class=\"_ _e\"></span>income tax <span class=\"_ _5\"></span>liability <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>settled.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Deferr<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>tax <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>extent <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>probable<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> future taxable profit will be<span class=\"_ _0\"></span> available against which the<span class=\"_ _0\"></span> temporary differences can be utilised.  Deferred inc<span class=\"_ _0\"></span>ome tax <span class=\"_ _e\"></span>is provided <span class=\"_ _0\"></span>on temp<span class=\"_ _0\"></span>orary differ<span class=\"_ _0\"></span>ences arising <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>n in<span class=\"_ _0\"></span>vestments <span class=\"_ _0\"></span>in subsidiarie<span class=\"_ _0\"></span>s and associates, <span class=\"_ _e\"></span>except <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>deferred <span class=\"_ _e\"></span>income <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>liabilities <span class=\"_ _e\"></span>where <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>timing <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>reversal <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>temporary<span class=\"_ _0\"></span> difference is <span class=\"_ _0\"></span>controlled by<span class=\"_ _0\"></span> the G<span class=\"_ _0\"></span>roup and <span class=\"_ _0\"></span>it is p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>obable th<span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>temporary diffe<span class=\"_ _0\"></span>rence will<span class=\"_ _0\"></span> not reverse<span class=\"_ _0\"></span> in the foreseeable futu<span class=\"_ _0\"></span>re. Deferred tax assets and<span class=\"_ _0\"></span> liabilities are offset when th<span class=\"_ _0\"></span>ere is a legally enfo<span class=\"_ _0\"></span>rceable right to offset c<span class=\"_ _0\"></span>urrent tax assets <span class=\"_ _0\"></span>against cur<span class=\"_ _0\"></span>rent tax liabilities<span class=\"_ _0\"></span> and w<span class=\"_ _0\"></span>hen the def<span class=\"_ _0\"></span>erred income <span class=\"_ _0\"></span>tax assets <span class=\"_ _0\"></span>and liabilities <span class=\"_ _0\"></span>relate to <span class=\"_ _1\"></span>income taxes <span class=\"_ _1\"></span>levied <span class=\"_ _1\"></span>by the <span class=\"_ _1\"></span>same ta<span class=\"_ _1\"></span>xation <span class=\"_ _1\"></span>authority on <span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>the same <span class=\"_ _1\"></span>taxable entity <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>different taxable entities where ther<span class=\"_ _0\"></span>e is an intention to settle th<span class=\"_ _0\"></span>e balances on a net basis. In <span class=\"_ _a\"> </span>assessing <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>recoverability <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>deferred <span class=\"_ _a\"> </span>tax <span class=\"_ _a\"> </span>assets, <span class=\"_ _a\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_ _7\"> </span>relies <span class=\"_ _a\"> </span>on <span class=\"_ _c\"> </span>the <span class=\"_ _7\"> </span>same <span class=\"_ _a\"> </span>forecast assumptions <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>elsewhere <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>other <span class=\"_ _1\"></span>management r<span class=\"_ _1\"></span>eports, <span class=\"_ _1\"></span>which, among <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>thin<span class=\"_ _0\"></span>gs, <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eflect <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>potential <span class=\"_ _3\"></span>impact<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>climate-related <span class=\"_ _5\"></span>development <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>business,<span class=\"_ _e\"></span> such as increased cost <span class=\"_ _0\"></span>of production as a result of measu<span class=\"_ _0\"></span>res to reduce carbon emissio<span class=\"_ _0\"></span>n.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "2.<span class=\"ls95\">19<span class=\"ls0\"> Share-based payments<span class=\"ff2 fs0\"> </span></span></span>The <span class=\"_ _0\"></span>Group ope<span class=\"_ _0\"></span>rates <span class=\"_ _0\"></span>a sha<span class=\"_ _0\"></span>re-based compen<span class=\"_ _0\"></span>sation plan,<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder which<span class=\"_ _0\"></span> the <span class=\"_ _e\"></span>entity <span class=\"_ _0\"></span>receives <span class=\"_ _0\"></span>services f<span class=\"_ _0\"></span>rom employees <span class=\"_ _6\"> </span>as <span class=\"_ _f\"> </span>consideration <span class=\"_ _4\"> </span>fo<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>equity  in<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>truments <span class=\"_ _6\"> </span>(options) <span class=\"_ _6\"> </span>of  the<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Grou<span class=\"_ _1\"></span>p. <span class=\"_ _6\"> </span>The <span class=\"_ _6\"> </span>fair <span class=\"_ _f\"> </span>value <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the employee s<span class=\"_ _0\"></span>ervices <span class=\"_ _0\"></span>received i<span class=\"_ _0\"></span>n exchan<span class=\"_ _0\"></span>ge fo<span class=\"_ _0\"></span>r the <span class=\"_ _0\"></span>grant <span class=\"_ _e\"></span>of the <span class=\"_ _0\"></span>options is <span class=\"_ _e\"></span>recognised as <span class=\"_ _e\"></span>an expense. <span class=\"_ _e\"></span>The fair <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>measured <span class=\"_ _e\"></span>using <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Black <span class=\"_ _e\"></span>S<span class=\"_ _1\"></span>choles <span class=\"_ _e\"></span>pricing m<span class=\"_ _0\"></span>odel. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>inputs <span class=\"_ _0\"></span>used <span class=\"_ _e\"></span>in the <span class=\"_ _e\"></span>model <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>based on  man<span class=\"_ _0\"></span>agement\u2019s  best<span class=\"_ _0\"></span>  esti<span class=\"_ _0\"></span>mates  fo<span class=\"_ _0\"></span>r  the <span class=\"_ _6\"> </span>effects  of <span class=\"_ _f\"> </span>non<span class=\"ff1\">-transferability,  exe<span class=\"_ _0\"></span>rcise <span class=\"_ _f\"> </span>restrictions  and<span class=\"_ _e\"></span> </span>behavioural <span class=\"_ _12\"> </span>considerations. <span class=\"_ _c\"> </span>No<span class=\"_ _1\"></span>n-market <span class=\"_ _12\"> </span>performan<span class=\"_ _0\"></span>ce <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>service <span class=\"_ _12\"> </span>conditions <span class=\"_ _12\"> </span>are <span class=\"_ _12\"> </span>included <span class=\"_ _c\"> </span>in assumptions about the n<span class=\"_ _0\"></span>umber of options that<span class=\"_ _0\"></span> are expected to vest. Vesting conditions are: (i) the personnel should be <span class=\"_ _1\"></span>an employee that provides services to the Group; and  (ii)  sh<span class=\"_ _0\"></span>ould  be  in <span class=\"_ _f\"> </span>continuous  employmen<span class=\"_ _0\"></span>t  for  the  w<span class=\"_ _0\"></span>hole  vesting  pe<span class=\"_ _0\"></span>riod  of  3<span class=\"_ _0\"></span>  years.  Specifi<span class=\"_ _0\"></span>c arrangements <span class=\"_ _5\"></span>may <span class=\"_ _1\"></span>exis<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>senior<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>managers <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>board <span class=\"_ _5\"></span>membe<span class=\"_ _0\"></span>rs<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>whereby <span class=\"_ _5\"></span>their <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ptions <span class=\"_ _5\"></span>stay <span class=\"_ _5\"></span>in use until the end. The <span class=\"_ _3\"></span>total <span class=\"_ _5\"></span>expense <span class=\"_ _3\"> </span>is <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>vesting <span class=\"_ _3\"></span>period, <span class=\"_ _5\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _5\"></span>over <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e specified vesting conditions<span class=\"_ _0\"></span> are to be satisfied (Note<span class=\"_ _0\"></span> 24<span class=\"ls32\">).<span class=\"_ _1\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "2.<span class=\"ls0\">20 Rehabilitation provisions<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>records <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>present <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>estimated <span class=\"_ _e\"></span>costs <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>legal <span class=\"_ _e\"></span>and c<span class=\"_ _0\"></span>onstructive <span class=\"_ _e\"></span>obligations <span class=\"_ _e\"></span>required to <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>estore <span class=\"_ _1\"></span>operating <span class=\"_ _5\"></span>locatio<span class=\"_ _0\"></span>ns <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>period <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>obligation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>incurred. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>nature <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>these restoration <span class=\"_ _e\"></span>activities incl<span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>des <span class=\"_ _e\"></span>dismantling <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>removing <span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>tructures, <span class=\"_ _e\"></span>rehabilitating <span class=\"_ _0\"></span>mines <span class=\"_ _e\"></span>and tailing<span class=\"_ _0\"></span>s dams, <span class=\"_ _1\"></span>dismantling <span class=\"_ _1\"></span>operating <span class=\"_ _1\"></span>facilities, closure <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>waste <span class=\"_ _5\"></span>sites<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>restoration, <span class=\"_ _1\"></span>reclamation and re-vegetation <span class=\"_ _0\"></span>of affected areas. <span class=\"_ _0\"></span>The obligation<span class=\"_ _0\"></span> generally arises<span class=\"_ _0\"></span> when the asset i<span class=\"_ _0\"></span>s installed, or<span class=\"_ _0\"></span> th<span class=\"_ _1\"></span><span class=\"ls96\">e </span>ground/environment <span class=\"_ _e\"></span>is distu<span class=\"_ _0\"></span>rbed at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>location. <span class=\"_ _0\"></span>When <span class=\"_ _0\"></span>the liab<span class=\"_ _0\"></span>ility i<span class=\"_ _0\"></span>s initia<span class=\"_ _0\"></span>lly recognised,<span class=\"_ _e\"></span> the <span class=\"_ _e\"></span>present <span class=\"_ _e\"></span>value <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>estimated <span class=\"_ _0\"></span>cost <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>capitalised <span class=\"_ _31\"></span>by <span class=\"_ _0\"></span>increasing <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>carrying <span class=\"_ _e\"></span>amount <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>related mining assets to the e<span class=\"_ _0\"></span>xtent that it was incurred prior to the produc<span class=\"_ _0\"></span>tion of related ore. O<span class=\"_ _0\"></span>ver time, the discounted <span class=\"_ _3\"></span>liability <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>reased <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>change <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>prese<span class=\"_ _0\"></span>nt <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>discount <span class=\"_ _5\"></span>rat<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>tha<span class=\"_ _0\"></span>t reflect <span class=\"_ _1\"></span>current <span class=\"_ _5\"></span>market <span class=\"_ _1\"></span>assessments <span class=\"_ _5\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>risks <span class=\"_ _5\"></span>specifi<span class=\"_ _0\"></span>c <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>liability. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>periodic <span class=\"_ _1\"></span>unwinding <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f the  disc<span class=\"_ _0\"></span>ount  is  r<span class=\"_ _0\"></span>ecognised  in <span class=\"_ _6\"> </span>the  consolidated  inc<span class=\"_ _0\"></span>ome  stat<span class=\"_ _0\"></span>ement  as <span class=\"_ _f\"> </span>a  financ<span class=\"_ _0\"></span>e  cost. <span class=\"_ _6\"> </span>Additio<span class=\"_ _1\"></span>nal disturbances <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>changes <span class=\"_ _4\"> </span>in <span class=\"_ _3\"></span>rehabilitation <span class=\"_ _4\"> </span>costs <span class=\"_ _3\"></span>will <span class=\"_ _4\"> </span>be <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>additions <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>charges <span class=\"_ _3\"> </span>to <span class=\"_ _4\"> </span>the corresponding  assets  and  rehabilitation <span class=\"_ _7\"> </span>liability  when  they <span class=\"_ _7\"> </span>occur. <span class=\"_ _7\"> </span>For  closed  sites, <span class=\"_ _7\"> </span>changes  to estimated costs are rec<span class=\"_ _0\"></span>ognised immediately in the <span class=\"_ _0\"></span>consolidated income statemen<span class=\"_ _0\"></span>t. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>assesses <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>mine <span class=\"_ _5\"></span>rehabilitati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>provision <span class=\"_ _5\"></span>annually. <span class=\"_ _5\"></span>Material <span class=\"_ _5\"></span>estimates <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>assumptions are m<span class=\"_ _0\"></span>ade in <span class=\"_ _e\"></span>determining the<span class=\"_ _0\"></span> provi<span class=\"_ _0\"></span>sion for <span class=\"_ _e\"></span>mine rehabilita<span class=\"_ _0\"></span>tion as <span class=\"_ _e\"></span>there are<span class=\"_ _0\"></span> numero<span class=\"_ _0\"></span>us f<span class=\"_ _0\"></span>actors that<span class=\"_ _0\"></span> will<span class=\"_ _0\"></span> affect  the <span class=\"_ _6\"> </span>ultimate  liability <span class=\"_ _f\"> </span>payable.  These <span class=\"_ _f\"> </span>factors  in<span class=\"_ _0\"></span>clude  estimates <span class=\"_ _6\"> </span>of  the  exten<span class=\"_ _0\"></span>t  and  co<span class=\"_ _0\"></span>sts  of<span class=\"_ _0\"></span> rehabilitation <span class=\"_ _5\"></span>activities, <span class=\"_ _5\"></span>te<span class=\"_ _1\"></span>chnolo<span class=\"_ _0\"></span>gical <span class=\"_ _3\"></span>change<span class=\"_ _0\"></span>s, <span class=\"_ _5\"></span>regulatory <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>changes <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>discount <span class=\"_ _5\"></span>rates. Those <span class=\"_ _3\"></span>uncertainties <span class=\"_ _3\"></span>may <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esult <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>future <span class=\"_ _5\"></span>act<span class=\"_ _1\"></span>ual <span class=\"_ _3\"></span>expenditure <span class=\"_ _3\"></span>differin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>amounts <span class=\"_ _3\"></span>currentl<span class=\"_ _e\"></span>y provided. <span class=\"_ _12\"> </span>The <span class=\"_ _12\"> </span>provision <span class=\"_ _12\"> </span>at <span class=\"_ _12\"> </span>the <span class=\"_ _2a\"> </span>consolidated <span class=\"_ _12\"> </span>statement <span class=\"_ _c\"> </span>of <span class=\"_ _2a\"> </span>financial <span class=\"_ _12\"> </span>position <span class=\"_ _12\"> </span>date <span class=\"_ _12\"> </span>represents management\u2019s best estimat<span class=\"_ _0\"></span>e of the present value of the futur<span class=\"_ _0\"></span>e rehabilitation costs re<span class=\"_ _0\"></span>quired. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>The <span class=\"_ _6\"> </span>impact <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>climate-related <span class=\"_ _6\"> </span>matters, <span class=\"_ _4\"> </span>such <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>changes <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>environmental <span class=\"_ _4\"> </span>regulations <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>other relevant <span class=\"_ _4\"> </span>legislation, <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>considered <span class=\"_ _4\"> </span>by <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>estimating <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>rehabilitation <span class=\"_ _4\"> </span>provision <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>the manufacturing <span class=\"_ _5\"></span>facility. <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>es<span class=\"_ _1\"></span>timated <span class=\"_ _5\"></span>future<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costs, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>disc<span class=\"_ _0\"></span>ount <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>applied, <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> added to or deducted from<span class=\"_ _0\"></span> the cost of the asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "2.<span class=\"ls0\">21 Leases<span class=\"ff2 fs0\"> </span></span>The <span class=\"_ _5\"></span>determination <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>whether <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>arrangement<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>is, <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>contains <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lease <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>substance <span class=\"_ _1\"></span>of the <span class=\"_ _c\"> </span>arrangement <span class=\"_ _c\"> </span>at <span class=\"_ _c\"> </span>inception <span class=\"_ _12\"> </span>date <span class=\"_ _c\"> </span>including <span class=\"_ _c\"> </span>whether <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>fulfilment <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>arrangement <span class=\"_ _c\"> </span>is dependent <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>use <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>specific <span class=\"_ _3\"></span>asset <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>assets <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>arrangement <span class=\"_ _3\"></span>conveys <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>right <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>use <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> asset.  The <span class=\"_ _3\"></span>Group<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>assesses <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>contract <span class=\"_ _5\"></span>inception <span class=\"_ _3\"></span>whether<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>contract <span class=\"_ _3\"></span>is, <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>contains, <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lease. <span class=\"_ _5\"></span>That <span class=\"_ _3\"></span>is, <span class=\"_ _5\"></span>if <span class=\"_ _3\"></span>the contract <span class=\"_ _1\"></span>conveys <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>right <span class=\"_ _5\"></span>to co<span class=\"_ _1\"></span>ntrol <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>use <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>identified <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>period o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>exchange for consideration.  The <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>applies <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>single <span class=\"_ _1\"></span>recognition <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>measu<span class=\"_ _0\"></span>rement <span class=\"_ _5\"></span>approach <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>all <span class=\"_ _5\"></span>leases, <span class=\"_ _5\"></span>except <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>short<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>term <span class=\"_ _f\"> </span>leases <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>leases <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>low-value  a<span class=\"_ _0\"></span>ssets. <span class=\"_ _6\"> </span>The <span class=\"_ _f\"> </span>Group <span class=\"_ _6\"> </span>recognises <span class=\"_ _6\"> </span>lease <span class=\"_ _f\"> </span>liabilities <span class=\"_ _4\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>make <span class=\"_ _6\"> </span>lease payments and right-<span class=\"ls26\">of</span>-<span class=\"_ _0\"></span>use assets representin<span class=\"_ _0\"></span>g the right to use the underlying assets.<span class=\"_ _0\"></span> A reassessment is made<span class=\"_ _0\"></span> after inception of the lease <span class=\"_ _0\"></span>only if one of the following applies<span class=\"_ _0\"></span>:<span class=\"_ _1\"></span> a) There is a change in cont<span class=\"_ _0\"></span>ractual terms, other than a<span class=\"_ _0\"></span> renewal or extension of the <span class=\"_ _0\"></span>arrangement; b) <span class=\"_ _1\"></span>A <span class=\"_ _5\"></span>renewal <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ption <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>exercised, <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>extension <span class=\"_ _1\"></span>granted, <span class=\"_ _1\"></span>unless <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>term <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>renewal <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>extension<span class=\"_ _e\"></span> was initially included in the l<span class=\"_ _0\"></span>ease term; c) There is a change in the d<span class=\"_ _0\"></span>etermination of whether fulf<span class=\"_ _0\"></span>ilment is dependent on a sp<span class=\"_ _0\"></span>ecified asset; or d) There is a substantial<span class=\"_ _0\"></span> change to the asset. Group as a lessee The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>le<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>contracts <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>var<span class=\"_ _1\"></span>ious <span class=\"_ _5\"></span>items <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>laboratory <span class=\"_ _5\"></span>equipment, <span class=\"_ _1\"></span>motor <span class=\"_ _5\"></span>vehicle, <span class=\"_ _5\"></span>lands <span class=\"_ _5\"></span>and<span class=\"_ _0\"></span> buildings <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>operations. <span class=\"_ _1\"></span>Leases <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>laboratory <span class=\"_ _1\"></span>equipment <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>motor <span class=\"_ _1\"></span>vehicles <span class=\"_ _5\"></span>generall<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>have lease <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>four <span class=\"_ _1\"></span>years, <span class=\"_ _1\"></span>while <span class=\"_ _5\"></span>lands <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>buildings <span class=\"_ _1\"></span>generally <span class=\"_ _1\"></span>have <span class=\"_ _5\"></span>le<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>terms<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>life <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>mine, currently <span class=\"_ _4\"> </span>after <span class=\"_ _4\"> </span>13 <span class=\"_ _4\"> </span>years <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>operation. <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _3\"> </span>u<span class=\"_ _1\"></span>nder <span class=\"_ _4\"> </span>its <span class=\"_ _4\"> </span>leases <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>secured <span class=\"_ _4\"> </span>by <span class=\"_ _4\"> </span>the lessor\u2019s <span class=\"_ _0\"></span>title to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>leased ass<span class=\"_ _0\"></span>ets. Generall<span class=\"_ _0\"></span>y, the <span class=\"_ _e\"></span>Grou<span class=\"_ _1\"></span>p i<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>stricted from <span class=\"_ _e\"></span>assigning and <span class=\"_ _e\"></span>subleasing the leased assets.  Right-<span class=\"ls26\">of</span>-use asse<span class=\"_ _0\"></span>ts  The <span class=\"_ _1\"></span>Group r<span class=\"_ _1\"></span>ecognises right-<span class=\"ls26\">of</span>-use <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>commencement date o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the lease <span class=\"_ _1\"></span>(i.e., <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>the underlying asset <span class=\"_ _0\"></span>is available <span class=\"_ _e\"></span>fo<span class=\"_ _1\"></span>r use). Ri<span class=\"_ _0\"></span>ght-<span class=\"ls26\">of</span>-use assets<span class=\"_ _0\"></span> are me<span class=\"_ _0\"></span>asured at c<span class=\"_ _0\"></span>ost, less an<span class=\"_ _0\"></span>y accumulated<span class=\"_ _0\"></span> depreciation and impairmen<span class=\"_ _0\"></span>t losses, and adjusted for<span class=\"_ _0\"></span> any remeasurement of lease liabilities. The <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>includes <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amount of <span class=\"_ _5\"></span>lease <span class=\"_ _1\"></span>liabilities recognised, <span class=\"_ _1\"></span>initial <span class=\"_ _1\"></span>direct <span class=\"_ _1\"></span>costs incurred, and <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>payments made at <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>before the <span class=\"_ _1\"></span>commencement date <span class=\"_ _1\"></span>less any <span class=\"_ _1\"></span>lease incentives received. <span class=\"_ _1\"></span>Unless <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group is <span class=\"_ _5\"></span>reasonably certain <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>obt<span class=\"_ _1\"></span>ain <span class=\"_ _1\"></span>ownership <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the leased <span class=\"_ _5\"></span>asset <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>end of the lease <span class=\"_ _0\"></span>term, the <span class=\"_ _0\"></span>recognised right-<span class=\"ls26\">of</span>-<span class=\"_ _0\"></span>use assets are d<span class=\"_ _0\"></span>epreciated on <span class=\"_ _0\"></span>a straight-line basis <span class=\"_ _0\"></span>over the<span class=\"_ _0\"></span> shorter of its estimated u<span class=\"_ _0\"></span>seful life and the lease<span class=\"_ _0\"></span> term. Right-<span class=\"ls26\">of</span>-use assets a<span class=\"_ _0\"></span>re subject to impairment. After <span class=\"_ _3\"></span>initial <span class=\"_ _5\"></span>measurement, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>right<span class=\"_ _1\"></span>-<span class=\"ls26\">of</span>-use <span class=\"_ _5\"></span>assets <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>epreciated <span class=\"_ _3\"></span>from <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>commencement <span class=\"_ _3\"></span>da<span class=\"_ _0\"></span>te using <span class=\"_ _e\"></span>the straig<span class=\"_ _0\"></span>ht-line m<span class=\"_ _e\"></span>et<span class=\"_ _1\"></span>hod <span class=\"_ _e\"></span>over <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shorter <span class=\"_ _e\"></span>of th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>estimated <span class=\"_ _e\"></span>useful <span class=\"_ _0\"></span>lives <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _0\"></span>assets or the end of lease term. Th<span class=\"_ _0\"></span>ese are as follows: <table class=\"s w227 he1\" id=\"_e729f403-425a-467c-bdea-6392a3a3e89b\"><tr><td class=\"c x18b y1255 w11c h20\"><div class=\"t m0 x0 h44 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Right-<span class=\"ls77\">of</span>-use as<span class=\"_ _0\"></span>set<span class=\"ff1 fs2\"> </span></div></td><td class=\"c x18c y1255 w11d h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Depreciation terms in yea<span class=\"_ _0\"></span>rs </div></td></tr><tr><td class=\"c x18b y1256 w11c h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Lands and buildings </div></td><td class=\"c x18c y1256 w11d h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Based on Units of Productio<span class=\"_ _0\"></span>n (UOP) </div></td></tr><tr><td class=\"c x18b y1257 w11c h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Motor vehicles </div></td><td class=\"c x18c y1257 w11d h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Based on straight line dep<span class=\"_ _0\"></span>reciation </div></td></tr><tr><td class=\"c x18b y1258 w11c h4a\"><div class=\"t m0 x0 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Laboratory equipment </div></td><td class=\"c x18c y1258 w11d h4a\"><div class=\"t m0 x0 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Based on straight line dep<span class=\"_ _0\"></span>reciation </div></td></tr></table>After <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>commencemen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>date, the <span class=\"_ _5\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>less <span class=\"_ _5\"></span>any<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>accumulated<span class=\"_ _e\"></span> depreciation <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>accu<span class=\"_ _0\"></span>mulated <span class=\"_ _5\"></span>impairmen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>adjusted <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>remea<span class=\"_ _0\"></span>surement <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the lease liability. Lease liabilities The lease liability i<span class=\"_ _0\"></span>s initially <span class=\"_ _0\"></span>measured at t<span class=\"_ _0\"></span>he present val<span class=\"_ _0\"></span>ue of the lease <span class=\"_ _0\"></span>payments th<span class=\"_ _0\"></span>at are not paid <span class=\"_ _0\"></span>at the <span class=\"_ _4\"> </span>commencement <span class=\"_ _4\"> </span>date, <span class=\"_ _3\"></span>discounted <span class=\"_ _4\"> </span>using <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>interest <span class=\"_ _4\"> </span>rate <span class=\"_ _4\"> </span>implicit <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>lease <span class=\"_ _3\"></span>or, <span class=\"_ _4\"> </span>if <span class=\"_ _4\"> </span>that <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>ate<span class=\"_ _0\"></span> cannot be readil<span class=\"_ _0\"></span>y determined, the G<span class=\"_ _0\"></span>roup\u2019s incremental<span class=\"ff1\"> borrowing <span class=\"_ _0\"></span>rate. Generally, the <span class=\"_ _0\"></span>Group uses its<span class=\"_ _0\"></span> </span>incremental <span class=\"_ _1\"></span>borrowing <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span>scount <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate. <span class=\"_ _1\"></span>Lease <span class=\"_ _5\"></span>payments <span class=\"_ _1\"></span>included <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>measu<span class=\"_ _0\"></span>rement <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f the lease liability include<span class=\"_ _0\"></span> the following: \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Fixed payments, less any l<span class=\"_ _0\"></span>ease incentives receivable </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Variable lease payments tha<span class=\"_ _0\"></span>t depend on an index or rate<span class=\"_ _0\"></span>, initially measured using th<span class=\"_ _0\"></span>e index </span></span>or rate as at the commence<span class=\"_ _0\"></span>ment date \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Amounts expected to be<span class=\"_ _0\"></span> payable by the lessee und<span class=\"_ _0\"></span>er residual value guarantees </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">The <span class=\"_ _5\"></span>exercise <span class=\"_ _3\"></span>price <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>purchase <span class=\"_ _3\"></span>option <span class=\"_ _5\"></span>if <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>lessee <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>reasonably <span class=\"_ _3\"></span>certain<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>exercise <span class=\"_ _3\"></span>that<span class=\"_ _0\"></span> </span></span>option \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Lease payments in <span class=\"_ _1\"></span>an optional <span class=\"_ _1\"></span>renewal period if <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group is r<span class=\"_ _1\"></span>easonably certain to exercise </span></span>an extension option \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Payments of <span class=\"_ _e\"></span>penalties fo<span class=\"_ _0\"></span>r early t<span class=\"_ _0\"></span>erminating <span class=\"_ _0\"></span>the leas<span class=\"_ _0\"></span>e, unless <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group i<span class=\"_ _0\"></span>s reasonabl<span class=\"_ _0\"></span>y certain<span class=\"_ _e\"></span> </span></span>not to terminate early. The <span class=\"_ _5\"></span>lease <span class=\"_ _1\"></span>liability <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>amortised <span class=\"_ _5\"></span>cost <span class=\"_ _1\"></span>using <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>effective <span class=\"_ _5\"></span>intere<span class=\"_ _0\"></span>st <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>method. <span class=\"_ _1\"></span>After <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> commencement <span class=\"_ _1\"></span>date, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>lease <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>increased <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>reflect the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accretion of <span class=\"_ _5\"></span>interest and <span class=\"_ _1\"></span>reduced <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>made. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>addition, the <span class=\"_ _5\"></span>carrying<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>re<span class=\"_ _5\"></span>-<span class=\"_ _3c\"> </span>measured <span class=\"_ _5\"></span>if <span class=\"_ _1\"></span>there <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>modification, <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>lease <span class=\"_ _5\"></span>term, <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>-substance <span class=\"_ _1\"></span>fixed lease <span class=\"_ _0\"></span>payments <span class=\"_ _0\"></span>or a <span class=\"_ _e\"></span>change i<span class=\"_ _0\"></span>n the<span class=\"_ _0\"></span> assessment<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>o purcha<span class=\"_ _0\"></span>se the<span class=\"_ _0\"></span> underl<span class=\"_ _0\"></span>ying as<span class=\"_ _0\"></span>set. The<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>esult of<span class=\"_ _0\"></span> this <span class=\"_ _e\"></span>re<span class=\"_ _1\"></span>-<span class=\"_ _3c\"> </span>measurement is disclosed in<span class=\"_ _0\"></span> a line of the right-<span class=\"ls26\">of</span>-use as<span class=\"_ _0\"></span>sets note as modifications.<span class=\"_ _0\"></span> When the lease liability is <span class=\"_ _0\"></span>remeasured, a corresponding<span class=\"_ _0\"></span> adjustment is made to the c<span class=\"_ _0\"></span>arrying amount of th<span class=\"_ _0\"></span>e right-<span class=\"ls26\">of<span class=\"_ _0\"></span><span class=\"ls0\">-use a<span class=\"_ _0\"></span>sset <span class=\"_ _0\"></span>or is<span class=\"_ _0\"></span> rec<span class=\"_ _0\"></span>orded as <span class=\"_ _e\"></span>profit or <span class=\"_ _e\"></span>loss if <span class=\"_ _e\"></span>the carrying<span class=\"_ _0\"></span> amount <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>right<span class=\"_ _1\"></span>-<span class=\"ls26\">of</span>-use <span class=\"_ _0\"></span>asset </span></span>has been reduced to zero. Short-term leases and leas<span class=\"_ _0\"></span>es of low-value assets The Group applies the short-term lease recogni<span class=\"_ _0\"></span>tion exemption to its short-term leases of machin<span class=\"_ _0\"></span>ery and <span class=\"_ _b\"> </span>equipment <span class=\"_ _2a\"> </span>(i.e., <span class=\"_ _b\"> </span>those <span class=\"_ _2a\"> </span>leases <span class=\"_ _b\"> </span>that <span class=\"_ _b\"> </span>have <span class=\"_ _2a\"> </span>a <span class=\"_ _b\"> </span>lease <span class=\"_ _2a\"> </span>term <span class=\"_ _2a\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2a\"> </span>12 <span class=\"_ _b\"> </span>months <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>less <span class=\"_ _b\"> </span>from <span class=\"_ _b\"> </span>the commencement <span class=\"_ _5\"></span>date <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>do <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>contain <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>purcha<span class=\"_ _0\"></span>se <span class=\"_ _5\"></span>option). <span class=\"_ _5\"></span>It <span class=\"_ _5\"></span>also <span class=\"_ _5\"></span>applies <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>lease <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>low-value<span class=\"_ _e\"></span> assets <span class=\"_ _3\"></span>recognition <span class=\"_ _3\"></span>exemption <span class=\"_ _3\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>leases <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>office <span class=\"_ _3\"></span>equipment <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>are <span class=\"_ _3\"> </span>considered <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>low <span class=\"_ _4\"> </span>value <span class=\"_ _3\"> </span>(i.e., below <span class=\"_ _1\"></span>\u20ac5,000). <span class=\"_ _5\"></span>Lease<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>paym<span class=\"_ _0\"></span>ents <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>short<span class=\"ff1\">-term <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>eases <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>leases <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>low-value <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised </span>as expense on a straight-line basis ove<span class=\"_ _0\"></span>r the lease term. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "2.22 Revenue recognition<span class=\"ff2\"> </span>(a) Revenue from contract<span class=\"_ _0\"></span>s with customers Atalaya <span class=\"_ _7\"> </span>is  pr<span class=\"_ _1\"></span>incipally  engaged <span class=\"_ _7\"> </span>in  the <span class=\"_ _7\"> </span>business <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>producing  copper <span class=\"_ _7\"> </span>concentrate<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>some<span class=\"_ _0\"></span> instances, prov<span class=\"_ _1\"></span>ides freight/shipping services. <span class=\"_ _1\"></span>Revenue <span class=\"_ _1\"></span>from co<span class=\"_ _1\"></span>ntracts with <span class=\"_ _1\"></span>customers <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>recognised when <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the goods <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>services is <span class=\"_ _5\"></span>transfe<span class=\"_ _0\"></span>rred <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the cus<span class=\"_ _1\"></span>tomer <span class=\"_ _5\"></span>at an <span class=\"_ _5\"></span>amount that <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eflects the consideration <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>which <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>expects <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>be <span class=\"_ _e\"></span>entitled <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>exchange <span class=\"_ _e\"></span>for <span class=\"_ _e\"></span>those <span class=\"_ _e\"></span>goods <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>services. <span class=\"_ _e\"></span> <span class=\"_ _e\"></span>Atalaya has <span class=\"_ _0\"></span>concluded <span class=\"_ _e\"></span>that <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the p<span class=\"_ _0\"></span>rincipal in<span class=\"_ _e\"></span> its <span class=\"_ _e\"></span>revenue <span class=\"_ _e\"></span>contracts <span class=\"_ _0\"></span>because <span class=\"_ _e\"></span>it c<span class=\"_ _0\"></span>ontrols <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>goods <span class=\"_ _e\"></span>or ser<span class=\"_ _0\"></span>vices before transferring them to<span class=\"_ _0\"></span> the customer. (b)<span class=\"ff7\"> <span class=\"_ _1\"></span></span>Copper in concentrate (metal in concent<span class=\"_ _0\"></span>rate) sales For  most  copper  in <span class=\"_ _f\"> </span>concentrate  (metal  in <span class=\"_ _f\"> </span>concentrate)  sales,  the <span class=\"_ _f\"> </span>enforceable  c<span class=\"_ _0\"></span>ontract  is  each purchase <span class=\"_ _5\"></span>order, <span class=\"_ _3\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>individual, <span class=\"_ _5\"></span>short-<span class=\"ff9\">term <span class=\"_ _5\"></span>contract. <span class=\"_ _3\"></span> <span class=\"_ _5\"></span>For <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>metal <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>concentrate<span class=\"_ _0\"></span> </span>sales not sold under CIF Incoterms, the performance obligations are the <span class=\"_ _1\"></span>delivery of the concentrate.<span class=\"_ _0\"></span> A <span class=\"_ _5\"></span>proportion <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group\u2019s <span class=\"_ _5\"></span>metal <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>concentrate <span class=\"_ _5\"></span>sales <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>sold <span class=\"_ _5\"></span>under <span class=\"_ _5\"></span>CIF <span class=\"_ _5\"></span>Incoterms<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>whereby <span class=\"_ _5\"></span>the Group <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>also <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esponsible <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>providing <span class=\"_ _5\"></span>freight <span class=\"_ _5\"></span>services. <span class=\"_ _1\"></span>In <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>situations, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>freight <span class=\"_ _5\"></span>services <span class=\"_ _5\"></span>also represent separate perform<span class=\"_ _0\"></span>ance obligation (see paragra<span class=\"_ _0\"></span>ph (c) below).   The <span class=\"_ _5\"></span>majority o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ales <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>metal <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>concentrate <span class=\"_ _1\"></span>allo<span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>adjustmen<span class=\"_ _0\"></span>ts <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> market <span class=\"_ _6\"> </span>price <span class=\"_ _f\"> </span>at <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>end <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>relevant <span class=\"_ _6\"> </span>Q<span class=\"_ _1\"></span>P <span class=\"_ _6\"> </span>stipulated <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>contract. <span class=\"_ _f\"> </span>These <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>referred <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>as provisional <span class=\"_ _e\"></span>pricing <span class=\"_ _e\"></span>arr<span class=\"_ _1\"></span>angements<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>such <span class=\"_ _0\"></span>that <span class=\"_ _e\"></span>the s<span class=\"_ _0\"></span>elling p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ice <span class=\"_ _e\"></span>for m<span class=\"_ _0\"></span>etal <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>concentrate <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>based on <span class=\"_ _1\"></span>prevailing spot pr<span class=\"_ _1\"></span>ices on a <span class=\"_ _1\"></span>specified <span class=\"_ _1\"></span>future date <span class=\"_ _1\"></span>after shipment to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>customer. Adjustments <span class=\"_ _1\"></span>to the <span class=\"_ _5\"></span>s<span class=\"_ _1\"></span>ales <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>occur <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>movements <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>quoted <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _3\"></span>up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>end <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>QP. <span class=\"_ _5\"></span>The period between provisional i<span class=\"_ _0\"></span>nvoicing and the end of the QP ca<span class=\"_ _0\"></span>n be between one and three m<span class=\"_ _0\"></span>onths. Revenue <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>recogni<span class=\"_ _0\"></span>sed <span class=\"_ _5\"></span>whe<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>cont<span class=\"_ _0\"></span>rol <span class=\"_ _5\"></span>passes to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>customer, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>occurs <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>point <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>when the <span class=\"_ _6\"> </span>metal <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>concentrate <span class=\"_ _6\"> </span>is <span class=\"_ _4\"> </span>physically <span class=\"_ _4\"> </span>transferred <span class=\"_ _4\"> </span>onto <span class=\"_ _4\"> </span>a <span class=\"_ _6\"> </span>vessel, <span class=\"_ _4\"> </span>train, <span class=\"_ _6\"> </span>conveyor <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>other <span class=\"_ _6\"> </span>delivery mechanism. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>revenue <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>amount <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>th<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>expects <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>be <span class=\"_ _3\"></span>entitled, being <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimate <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>price <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>received at <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>end <span class=\"_ _5\"></span>of the <span class=\"_ _1\"></span>QP, <span class=\"_ _1\"></span>i.e., <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>forward <span class=\"_ _1\"></span>price, and a <span class=\"_ _e\"></span>corresponding t<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivable is <span class=\"_ _e\"></span>recognised.  <span class=\"_ _e\"></span>For those <span class=\"_ _e\"></span>arrangements subj<span class=\"_ _0\"></span>ect to <span class=\"_ _0\"></span>CIF <span class=\"_ _0\"></span>shipping<span class=\"_ _0\"></span> terms, <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>ortion <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>t<span class=\"_ _1\"></span>he <span class=\"_ _5\"></span>transaction <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>allocated <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>separate <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>reight <span class=\"_ _5\"></span>services <span class=\"_ _5\"></span>provided <span class=\"_ _5\"></span>(See paragraph (c) below). For these provisional pricing<span class=\"_ _0\"></span> arrangements, any future changes<span class=\"_ _0\"></span> that occur over the QP are in<span class=\"_ _0\"></span>cluded within <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>provisionally <span class=\"_ _5\"></span>priced <span class=\"_ _5\"></span>trade <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eceivables <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>are, <span class=\"_ _5\"></span>theref<span class=\"_ _0\"></span>ore, <span class=\"_ _5\"></span>within <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>scope <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>9 <span class=\"_ _5\"></span>and not <span class=\"_ _e\"></span>within <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>scope <span class=\"_ _e\"></span>of I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>15. <span class=\"_ _e\"></span>Given <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>exposure <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>he <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mmodity <span class=\"_ _e\"></span>price, <span class=\"_ _0\"></span>these <span class=\"_ _e\"></span>provisionally <span class=\"_ _e\"></span>priced trade <span class=\"_ _5\"></span>receivables <span class=\"_ _1\"></span>will <span class=\"_ _5\"></span>fail <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>cash <span class=\"_ _1\"></span>flow <span class=\"_ _5\"></span>characteristics <span class=\"_ _1\"></span>test <span class=\"_ _5\"></span>within <span class=\"_ _5\"></span>IFRS <span class=\"_ _5\"></span>9 <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>required <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>be measured  at  fair<span class=\"_ _0\"></span>  value  through  profit  o<span class=\"_ _0\"></span>r  loss  up  from  initial  recogniti<span class=\"_ _0\"></span>on  and  until  the  date<span class=\"_ _0\"></span>  of settlement. <span class=\"_ _7\"> </span>These  subsequent <span class=\"_ _7\"> </span>changes  in <span class=\"_ _7\"> </span>fair  v<span class=\"_ _1\"></span>alue  are <span class=\"_ _7\"> </span>recognised  as <span class=\"_ _7\"> </span>part <span class=\"_ _7\"> </span>of  r<span class=\"_ _1\"></span>evenue  in <span class=\"_ _7\"> </span>the statement <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>loss <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>comprehensive <span class=\"_ _5\"></span>income <span class=\"_ _1\"></span>each <span class=\"_ _5\"></span>period <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>disclosed <span class=\"_ _5\"></span>separately from <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>evenue <span class=\"_ _0\"></span>from <span class=\"_ _e\"></span>contracts <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>customers <span class=\"_ _e\"></span>as part <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>\u2018Fair <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>gains/losse<span class=\"_ _1\"></span><span class=\"ff1\">s <span class=\"_ _0\"></span>on p<span class=\"_ _0\"></span>rovisionally <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>iced </span>trade receivables. <span class=\"_ _0\"></span>Changes i<span class=\"_ _0\"></span>n fair value <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ver, and un<span class=\"_ _0\"></span>til the end <span class=\"_ _e\"></span>of, the QP, a<span class=\"_ _0\"></span>re estimated by <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eferenc<span class=\"_ _0\"></span>e to upd<span class=\"_ _e\"></span>at<span class=\"_ _1\"></span>ed <span class=\"_ _0\"></span>forward <span class=\"_ _e\"></span>market <span class=\"_ _e\"></span>prices<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>copper as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>well <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>taking <span class=\"_ _e\"></span>other <span class=\"_ _0\"></span>relevant f<span class=\"_ _0\"></span>air <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _e\"></span>considerations as set out in IFRS 13, into account,<span class=\"_ _0\"></span> including interest rate and cr<span class=\"_ _0\"></span>edit risk adjustments.<span class=\"_ _3c\"> </span>Final settlement is based <span class=\"_ _1\"></span>on quantities adjusted as required following the <span class=\"_ _1\"></span>inspection of the product by the customer as well a<span class=\"_ _0\"></span>s applicable commodit<span class=\"_ _0\"></span>y prices. IFRS 15 requires tha<span class=\"_ _0\"></span>t variable consideration<span class=\"_ _0\"></span> should <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>recognised<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>extent <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>it<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>highly <span class=\"_ _5\"></span>probable <span class=\"_ _3\"></span>that <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>significant <span class=\"_ _5\"></span>reversal <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> amount <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>cumulative <span class=\"_ _5\"></span>revenue <span class=\"_ _3\"></span>recognized<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>not <span class=\"_ _3\"></span>occur. <span class=\"_ _5\"></span>As <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>adjus<span class=\"_ _0\"></span>tments <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>elating <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>final assay <span class=\"_ _e\"></span>results fo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>quantity <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>quality <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>concentrate <span class=\"_ _0\"></span>sold <span class=\"_ _e\"></span>are n<span class=\"_ _0\"></span>ot <span class=\"_ _0\"></span>significant, <span class=\"_ _e\"></span>they <span class=\"_ _0\"></span>do <span class=\"_ _e\"></span>not c<span class=\"_ _0\"></span>onstrain the recognition of revenue. (c) Freight services As noted <span class=\"_ _0\"></span>above, a p<span class=\"_ _0\"></span>roportion of <span class=\"_ _0\"></span>the Group\u2019s <span class=\"_ _0\"></span>metal in c<span class=\"_ _0\"></span>oncentrate <span class=\"_ _0\"></span>sales are <span class=\"_ _0\"></span>sold under <span class=\"_ _0\"></span>CIF Incoterms<span class=\"_ _0\"></span>, whereby <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>responsible <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>providing <span class=\"_ _1\"></span>freight <span class=\"_ _1\"></span>services <span class=\"_ _1\"></span>(as <span class=\"_ _1\"></span>principal) <span class=\"_ _1\"></span>after <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the Group <span class=\"_ _6\"> </span>transfers <span class=\"_ _f\"> </span>control <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>metal <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>concentrate  to<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>its <span class=\"_ _6\"> </span>customers. <span class=\"_ _f\"> </span>The <span class=\"_ _6\"> </span>Group, <span class=\"_ _6\"> </span>ther<span class=\"_ _1\"></span>efore, <span class=\"_ _6\"> </span>has separate perfo<span class=\"_ _0\"></span>rmance oblig<span class=\"_ _0\"></span>ation for f<span class=\"_ _0\"></span>reight servic<span class=\"_ _0\"></span>es which a<span class=\"_ _0\"></span>re provided <span class=\"_ _0\"></span>solely to<span class=\"_ _0\"></span> facilitate <span class=\"_ _0\"></span>sale of th<span class=\"_ _0\"></span>e commodities it produces. <span class=\"_ _0\"></span>  The <span class=\"_ _1\"></span>revenue <span class=\"_ _1\"></span>from freight services<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is a <span class=\"_ _1\"></span>separate <span class=\"_ _1\"></span>performance obligation <span class=\"_ _1\"></span>under IFRS <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>therefore<span class=\"_ _0\"></span> is recognised <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>service is <span class=\"_ _1\"></span>provided, hence at <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>end <span class=\"_ _1\"></span>a portion o<span class=\"_ _1\"></span>f revenue <span class=\"_ _1\"></span>must be deferred <span class=\"_ _1\"></span>as well as the insurance co<span class=\"_ _0\"></span>sts associated.   Other <span class=\"_ _5\"></span>Incoterms<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>commonly <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>FOB, <span class=\"_ _5\"></span>where <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>no <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esponsibility <span class=\"_ _1\"></span>for freight <span class=\"_ _3\"></span>or <span class=\"_ _5\"></span>insurance <span class=\"_ _3\"></span>once <span class=\"_ _5\"></span>control <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>products <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>passed <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>loading<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>port, <span class=\"_ _5\"></span>Ex <span class=\"_ _3\"></span>works <span class=\"_ _3\"></span>where<span class=\"_ _0\"></span> control <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>goods <span class=\"_ _4\"> </span>passes <span class=\"_ _4\"> </span>when <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>product <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>picked <span class=\"_ _4\"> </span>up <span class=\"_ _4\"> </span>at <span class=\"_ _4\"> </span>sell<span class=\"_ _1\"></span>er\u00b4s <span class=\"_ _4\"> </span>promises, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>CIP <span class=\"_ _4\"> </span>where control <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>the <span class=\"_ _c\"> </span>goods <span class=\"_ _12\"> </span>passes <span class=\"_ _12\"> </span>when <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>product <span class=\"_ _c\"> </span>is <span class=\"_ _12\"> </span>delivered <span class=\"_ _12\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>agreed <span class=\"_ _12\"> </span>destination. <span class=\"_ _c\"> </span>For arrangements <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>have <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>Incoterms, <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>only pe<span class=\"_ _0\"></span>rformance <span class=\"_ _e\"></span>obligations <span class=\"_ _e\"></span>are the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>provision <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the product at the point whe<span class=\"_ _0\"></span>re control passes. (d) Sales of services The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>sells <span class=\"_ _5\"></span>services in <span class=\"_ _5\"></span>relation <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>maintenance <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>ccounting <span class=\"_ _1\"></span>records, <span class=\"_ _5\"></span>man<span class=\"_ _0\"></span>agement, <span class=\"_ _1\"></span>technical, administrative <span class=\"_ _7\"> </span>s<span class=\"_ _1\"></span>upport <span class=\"_ _7\"> </span>and <span class=\"_ _a\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _a\"> </span>services <span class=\"_ _7\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>other <span class=\"_ _a\"> </span>companies. <span class=\"_ _a\"> </span>Revenue <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>recognised <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>the accounting period in which <span class=\"_ _0\"></span>the services are rendered. Contract assets A <span class=\"_ _3\"></span>contract <span class=\"_ _5\"></span>asset <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>right <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsideration <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>goods <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>services <span class=\"_ _5\"></span>transferred <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>th<span class=\"_ _e\"></span>e customer. <span class=\"_ _0\"></span>If <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group pe<span class=\"_ _0\"></span>rforms <span class=\"_ _0\"></span>by t<span class=\"_ _0\"></span>ransferring <span class=\"_ _0\"></span>goods <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>services t<span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span> custome<span class=\"_ _0\"></span>r befo<span class=\"_ _0\"></span>re the<span class=\"_ _0\"></span> cust<span class=\"_ _0\"></span>omer pays <span class=\"_ _c\"> </span>conside<span class=\"_ _0\"></span>ration <span class=\"_ _c\"> </span>or<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>before <span class=\"_ _a\"> </span>payment <span class=\"_ _a\"> </span>is <span class=\"_ _c\"> </span>due, <span class=\"_ _c\"> </span>a <span class=\"_ _a\"> </span>contract <span class=\"_ _c\"> </span>asset <span class=\"_ _a\"> </span>is <span class=\"_ _c\"> </span>recognised<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>for <span class=\"_ _a\"> </span>the <span class=\"_ _c\"> </span>earned<span class=\"_ _0\"></span> consideration <span class=\"_ _0\"></span>that is c<span class=\"_ _0\"></span>onditional. The<span class=\"_ _0\"></span> Group d<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>es not<span class=\"_ _0\"></span> have any<span class=\"_ _0\"></span> contract <span class=\"_ _0\"></span>assets as<span class=\"_ _0\"></span> performanc<span class=\"_ _0\"></span>e and <span class=\"_ _0\"></span>a right  to  consideration  occu<span class=\"_ _0\"></span>rs  within  a  short  period  of  time  and  all  rights  to  con<span class=\"_ _0\"></span>sideration  are unconditional. Contract liabilities A <span class=\"_ _1\"></span>contract <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>the obligation <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>transfe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>goods <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>services to <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>customer <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group has rece<span class=\"_ _1\"></span>ived consideration <span class=\"_ _1\"></span>(or an <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of co<span class=\"_ _1\"></span>nsideration is <span class=\"_ _1\"></span>due) <span class=\"_ _1\"></span>from the <span class=\"_ _1\"></span>customer. If <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>customer pays <span class=\"_ _1\"></span>consideration before <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>transfers goods o<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> serv<span class=\"_ _1\"></span>ices to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>customer, <span class=\"_ _1\"></span>a contract <span class=\"_ _1\"></span>liability is <span class=\"_ _4\"> </span>recognised <span class=\"_ _4\"> </span>when <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>payment <span class=\"_ _3\"></span>is <span class=\"_ _6\"> </span>made <span class=\"_ _4\"> </span>or <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>payment <span class=\"_ _3\"> </span>is <span class=\"_ _6\"> </span>due <span class=\"_ _4\"> </span>(whichever <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>earlier). <span class=\"_ _4\"> </span>Contract liabilities are recognised as <span class=\"_ _0\"></span>revenue when the Group performs<span class=\"_ _0\"></span> under the contract. From time to time, the <span class=\"_ _0\"></span>Group recognises contract li<span class=\"_ _0\"></span>abilities in relation t<span class=\"_ _0\"></span>o some metal in concentr<span class=\"_ _0\"></span>ate sales <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>are s<span class=\"_ _1\"></span>old <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>CIF <span class=\"_ _5\"></span>Incoterms, <span class=\"_ _1\"></span>whereby <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>porti<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>cash <span class=\"_ _5\"></span>may <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>received <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>the customer before the frei<span class=\"_ _0\"></span>ght services are provided. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "2.23 Interest income<span class=\"ff2 fs0\"> </span>Interest <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>recognis<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>effective <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _3\"></span>method. <span class=\"_ _3\"></span>When <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>loan <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>receivable<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is impaired, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _5\"></span>reduce <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>carr<span class=\"_ _0\"></span>ying <span class=\"_ _5\"></span>amount <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>recoverable <span class=\"_ _1\"></span>amou<span class=\"_ _1\"></span>nt, <span class=\"_ _1\"></span>the estimated future cash flow is <span class=\"_ _1\"></span>discounted at the original effective <span class=\"_ _1\"></span>interest rate of the instrument and the <span class=\"_ _7\"> </span>discount <span class=\"_ _7\"> </span>continues <span class=\"_ _7\"> </span>unwinding <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>interest <span class=\"_ _7\"> </span>income. <span class=\"_ _7\"> </span>Interest <span class=\"_ _7\"> </span>income <span class=\"_ _7\"> </span>on <span class=\"_ _7\"> </span>impaired <span class=\"_ _7\"> </span>loan <span class=\"_ _7\"> </span>and receivables is recognised <span class=\"_ _0\"></span>using the original effective inte<span class=\"_ _0\"></span>rest rate. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "2.23 Interest income<span class=\"ff2 fs0\"> </span>Interest <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>recognis<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>effective <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _3\"></span>method. <span class=\"_ _3\"></span>When <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>loan <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>receivable<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is impaired, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _5\"></span>reduce <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>carr<span class=\"_ _0\"></span>ying <span class=\"_ _5\"></span>amount <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>recoverable <span class=\"_ _1\"></span>amou<span class=\"_ _1\"></span>nt, <span class=\"_ _1\"></span>the estimated future cash flow is <span class=\"_ _1\"></span>discounted at the original effective <span class=\"_ _1\"></span>interest rate of the instrument and the <span class=\"_ _7\"> </span>discount <span class=\"_ _7\"> </span>continues <span class=\"_ _7\"> </span>unwinding <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>interest <span class=\"_ _7\"> </span>income. <span class=\"_ _7\"> </span>Interest <span class=\"_ _7\"> </span>income <span class=\"_ _7\"> </span>on <span class=\"_ _7\"> </span>impaired <span class=\"_ _7\"> </span>loan <span class=\"_ _7\"> </span>and receivables is recognised <span class=\"_ _0\"></span>using the original effective inte<span class=\"_ _0\"></span>rest rate. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "2.24 Dividend income<span class=\"ff2 fs0\"> </span>Dividend income is recognis<span class=\"_ _0\"></span>ed when the right to <span class=\"_ _0\"></span>receive payment is established.<span class=\"_ _3c\"> </span>2.25 Dividend distribution<span class=\"ff2 fs0\"> </span>Dividend <span class=\"_ _3\"> </span>distributions <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Company\u2019s <span class=\"_ _4\"> </span>shareholders <span class=\"_ _3\"></span>are <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _3\"></span>as <span class=\"_ _3\"> </span>a <span class=\"_ _6\"> </span>liability <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>Group\u2019s financial <span class=\"_ _12\"> </span>statements<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>period <span class=\"_ _c\"> </span>in <span class=\"_ _12\"> </span>which <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>dividends <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>approved <span class=\"_ _12\"> </span>by <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>Company\u2019s shareholders.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "2.26 Earnings per share<span class=\"ff2 fs0\"> </span>The Group <span class=\"_ _1\"></span>presents basic and diluted <span class=\"_ _1\"></span>earnings per <span class=\"_ _1\"></span>share data for <span class=\"_ _1\"></span>its ordinary shares. B<span class=\"_ _1\"></span>asic earnings per <span class=\"_ _4\"> </span>share <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>calculated <span class=\"_ _4\"> </span>by <span class=\"_ _4\"> </span>dividing <span class=\"_ _4\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>profit <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>loss <span class=\"_ _6\"> </span>attributable <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>ordinary <span class=\"_ _6\"> </span>shareholders <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the Company  by  the<span class=\"_ _0\"></span>  weighted <span class=\"_ _f\"> </span>average  number<span class=\"_ _0\"></span>  of  ordinary  sha<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>es  outstanding<span class=\"_ _0\"></span>  during  the <span class=\"_ _f\"> </span>period. Diluted <span class=\"_ _4\"> </span>earnings <span class=\"_ _6\"> </span>per <span class=\"_ _4\"> </span>share <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>determined <span class=\"_ _4\"> </span>by <span class=\"_ _6\"> </span>adjusting <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>profit <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>loss <span class=\"_ _6\"> </span>attributable <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>ordinary shareholders and the weighted average <span class=\"_ _1\"></span>number of ordinary shares outstanding <span class=\"_ _1\"></span>for the effects of <span class=\"_ _1\"></span>all dilutive <span class=\"_ _1\"></span>potential ordinary <span class=\"_ _1\"></span>shares, <span class=\"_ _1\"></span>which co<span class=\"_ _1\"></span>mprise instruments convertible <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>ordinary shares <span class=\"_ _1\"></span>and share options granted t<span class=\"_ _0\"></span>o employees.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "2.27 Comparatives<span class=\"ff2 fs0\"> </span>Where necessary,<span class=\"_ _0\"></span> comparative figures have<span class=\"_ _0\"></span> been adjuste<span class=\"_ _0\"></span>d to conform to<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>changes in <span class=\"_ _0\"></span>presentation in the current year.",
   "dimensions": {
    "concept": "atalayaminingplc:DescriptionOfAccountingPolicyForComparatives",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "2.28 Amendment of financial statements after issue<span class=\"ff2 fs0\"> </span>The Board <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Directors and <span class=\"_ _1\"></span>shareholders has <span class=\"_ _1\"></span>no r<span class=\"_ _1\"></span>ight to amend <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Financial Statements <span class=\"_ _1\"></span>after they are authorised.",
   "dimensions": {
    "concept": "atalayaminingplc:DescriptionOfAccountingPolicyForAmendmentOfFinancialStatementsAfterIssue",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "2.<span class=\"ls0\">30 Climate-related matters </span>The Group consid<span class=\"_ _0\"></span>ers climate-related ma<span class=\"_ _0\"></span>tters in estimate<span class=\"_ _0\"></span>s and assumptions, w<span class=\"_ _0\"></span>here appropriate. <span class=\"_ _0\"></span>This assessment <span class=\"_ _6\"> </span>includes  a <span class=\"_ _6\"> </span>wide  range <span class=\"_ _6\"> </span>of  p<span class=\"_ _0\"></span>ossible <span class=\"_ _f\"> </span>impacts <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>grou<span class=\"_ _1\"></span>p <span class=\"_ _6\"> </span>due  to <span class=\"_ _6\"> </span>both  physic<span class=\"_ _0\"></span>al  and<span class=\"_ _e\"></span> transition <span class=\"_ _1\"></span>risks. <span class=\"_ _5\"></span>Even <span class=\"_ _1\"></span>though <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>believes <span class=\"_ _1\"></span>its <span class=\"_ _5\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>products <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>still <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>viable after <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>transition <span class=\"_ _5\"></span>to <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>low-carbon <span class=\"_ _3\"></span>economy, <span class=\"_ _3\"></span>clima<span class=\"_ _0\"></span>te-related <span class=\"_ _3\"></span>matters <span class=\"_ _3\"></span>increase <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>uncerta<span class=\"_ _1\"></span>inty <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> estimates <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>assumptions <span class=\"_ _3\"></span>underpinning<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>several <span class=\"_ _3\"> </span>items <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>statements. <span class=\"_ _3\"></span>Even <span class=\"_ _3\"></span>though climate-related <span class=\"_ _5\"></span>risks <span class=\"_ _5\"></span>might <span class=\"_ _5\"></span>not <span class=\"_ _3\"></span>cu<span class=\"_ _0\"></span>rrently <span class=\"_ _5\"></span>have <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>significant <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>easurement, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>s closely moni<span class=\"_ _0\"></span>toring <span class=\"_ _0\"></span>relevant changes <span class=\"_ _e\"></span>and developments, <span class=\"_ _e\"></span>suc<span class=\"_ _1\"></span>h as <span class=\"_ _0\"></span>new clima<span class=\"_ _0\"></span>te-related l<span class=\"_ _0\"></span>egislation. Th<span class=\"_ _e\"></span>e items and considerati<span class=\"_ _0\"></span>ons that are most directly impacte<span class=\"_ _0\"></span>d by climate-related matters are: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Useful  life  of  property,  plant  and <span class=\"_ _7\"> </span>equipment.  When  reviewing  the  residual  values  and<span class=\"_ _0\"></span> expected <span class=\"_ _e\"></span>useful <span class=\"_ _0\"></span>lives <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>assets, <span class=\"_ _31\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Group <span class=\"_ _0\"></span>considers <span class=\"_ _e\"></span>climate-related <span class=\"_ _0\"></span>matters, <span class=\"_ _e\"></span>such <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>climate-<span class=\"_ _3c\"> </span>related <span class=\"_ _5\"></span>legislati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>regulations <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>may <span class=\"_ _5\"></span>restrict <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>use <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>assets <span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>quire <span class=\"_ _1\"></span>significant capital <span class=\"_ _3\"></span>expenditures, <span class=\"_ _4\"> </span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>assessment <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>climate-r<span class=\"_ _1\"></span>elated <span class=\"_ _3\"></span>matters, <span class=\"_ _3\"> </span>there <span class=\"_ _3\"> </span>was <span class=\"_ _4\"> </span>no impact. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Impairment <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>non-financial <span class=\"_ _5\"></span>assets. <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alue-<span class=\"ls15\">in</span>-use <span class=\"_ _5\"></span>may <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>impacted <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>several <span class=\"_ _5\"></span>different<span class=\"_ _e\"></span> ways <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>transition r<span class=\"_ _1\"></span>isk <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>particular, such <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>clima<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>-related <span class=\"_ _1\"></span>legislation and <span class=\"_ _1\"></span>regulations <span class=\"_ _1\"></span>and changes <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>demand <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>products<span class=\"lse\">, <span class=\"_ _5\"></span></span>based <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>assessment <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>climat<span class=\"_ _0\"></span>e-related matters, there was no im<span class=\"_ _0\"></span>pact<span class=\"lse\">. </span> -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>In <span class=\"_ _3\"> </span>deter<span class=\"_ _1\"></span>mining <span class=\"_ _4\"> </span>fair <span class=\"_ _3\"></span>value <span class=\"_ _4\"> </span>measurement, <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>impact <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>potential <span class=\"_ _4\"> </span>climate<span class=\"_ _1\"></span>-related <span class=\"_ _3\"></span>matters, including legi<span class=\"_ _0\"></span>slation, w<span class=\"_ _0\"></span>hich may <span class=\"_ _0\"></span>affect the <span class=\"_ _e\"></span>fair value <span class=\"_ _0\"></span>measurement <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f as<span class=\"_ _0\"></span>sets and <span class=\"_ _e\"></span>liabilities in the <span class=\"_ _3\"></span>financial <span class=\"_ _4\"> </span>statements <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>been <span class=\"_ _4\"> </span>considered <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>assessment <span class=\"_ _3\"> </span>on <span class=\"_ _4\"> </span>climate-<span class=\"_ _3c\"> </span>related matters, there w<span class=\"_ _0\"></span>as no impact. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Rehabilitation <span class=\"_ _12\"> </span><span class=\"ls71\">pr</span>ovision. <span class=\"_ _12\"> </span>The <span class=\"_ _2a\"> </span>impact <span class=\"_ _12\"> </span>of <span class=\"_ _2a\"> </span>climate-related <span class=\"_ _12\"> </span>legislation <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>egulations <span class=\"_ _12\"> </span>is considered in estima<span class=\"_ _0\"></span>ting the timing and<span class=\"_ _0\"></span> future costs of rehabilitation of t<span class=\"_ _0\"></span>he Group facilities<span class=\"ls18\">, </span>based on the assessment<span class=\"_ _0\"></span> on climate-related matters, there was n<span class=\"_ _0\"></span>o impact<span class=\"_ _1\"></span><span class=\"ls18\">. </span> ",
   "dimensions": {
    "concept": "atalayaminingplc:DescriptionOfAccountingPolicyForClimateRelatedMatters",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "2.31 Contingent liabilities in assets acquisitions The <span class=\"_ _12\"> </span>Group <span class=\"_ _12\"> </span>has <span class=\"_ _12\"> </span>adopted <span class=\"_ _c\"> </span>the <span class=\"_ _12\"> </span>approach <span class=\"_ _12\"> </span>set <span class=\"_ _12\"> </span>out <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>IFRIC <span class=\"_ _12\"> </span>1 <span class=\"_ _12\"> </span>(International <span class=\"_ _c\"> </span>Financial <span class=\"_ _12\"> </span>Reporting Interpretations <span class=\"_ _1\"></span>Committee) <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>contingent <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>asset <span class=\"_ _1\"></span>acquisitions<span class=\"ls18\">. <span class=\"_ _5\"></span></span>When <span class=\"_ _1\"></span>acquir<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> intangible <span class=\"_ _1\"></span>assets with <span class=\"_ _1\"></span>contingent <span class=\"_ _1\"></span>payments that <span class=\"_ _1\"></span>depend o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>future events, <span class=\"_ _1\"></span>such <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Touro, <span class=\"_ _1\"></span>Masa<span class=\"_ _0\"></span> Valverde, <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>O<span class=\"_ _1\"></span>ssa <span class=\"_ _5\"></span>Morena <span class=\"_ _5\"></span>projects <span class=\"_ _3\"></span>(se<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>Note <span class=\"_ _5\"></span>1), <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>assesses <span class=\"_ _5\"></span>whether <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>payments <span class=\"_ _5\"></span>are directly <span class=\"_ _1\"></span>attributable <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>acquired<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>asset. <span class=\"_ _5\"></span>If <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>analysis <span class=\"_ _1\"></span>concludes <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>payment <span class=\"_ _1\"></span>is linked t<span class=\"_ _0\"></span>o the <span class=\"_ _e\"></span>acquisition cos<span class=\"_ _0\"></span>t, the <span class=\"_ _e\"></span>Group rec<span class=\"_ _0\"></span>ognises an <span class=\"_ _e\"></span>intangible a<span class=\"_ _0\"></span>sset <span class=\"_ _0\"></span>reflecting th<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>air value <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>the acquired <span class=\"_ _4\"> </span>rights <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>a <span class=\"_ _6\"> </span>corresponding <span class=\"_ _4\"> </span>liability <span class=\"_ _4\"> </span>based <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>best <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>timate <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>expected <span class=\"_ _4\"> </span>future payment, including anticipa<span class=\"_ _0\"></span>ted undetermined costs. If the <span class=\"_ _5\"></span>contingent payment is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>directly r<span class=\"_ _1\"></span>elated to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>acquisition <span class=\"_ _1\"></span>cost of <span class=\"_ _5\"></span>the asset, <span class=\"_ _1\"></span>it is <span class=\"_ _1\"></span>recognised as an expense in the period i<span class=\"_ _0\"></span>t is incurred. Subsequent <span class=\"_ _1\"></span>changes in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>due to <span class=\"_ _1\"></span>revisions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assumptions, <span class=\"_ _1\"></span>project feasibility, <span class=\"_ _1\"></span>or economic <span class=\"_ _3\"></span>factors <span class=\"_ _5\"></span>are <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>against <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>car<span class=\"_ _0\"></span>rying <span class=\"_ _3\"></span>amount <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>intangible <span class=\"_ _5\"></span>asset. <span class=\"_ _3\"></span>If <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>later<span class=\"_ _0\"></span> stage the<span class=\"_ _0\"></span>re is<span class=\"_ _0\"></span> unce<span class=\"_ _0\"></span>rtainty r<span class=\"_ _0\"></span>egarding th<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>ontinuation of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>project, <span class=\"_ _0\"></span>leading <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a reas<span class=\"_ _0\"></span>sessment of<span class=\"_ _0\"></span> the<span class=\"_ _e\"></span> probability  of  ma<span class=\"_ _0\"></span>king  the  contingent  pa<span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>ment,  the <span class=\"_ _f\"> </span>Group  adjusts  th<span class=\"_ _0\"></span>e  liability  a<span class=\"_ _0\"></span>ccordingly  and recognises the change ag<span class=\"_ _0\"></span>ainst the asset\u2019s carrying am<span class=\"_ _0\"></span>ount.<span class=\"ff1\"> </span>For <span class=\"_ _4\"> </span>intangible <span class=\"_ _4\"> </span>assets <span class=\"_ _4\"> </span>where <span class=\"_ _3\"> </span>no<span class=\"_ _1\"></span>n-controlling <span class=\"_ _4\"> </span>interests <span class=\"_ _3\"> </span>exist, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>assigns <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>corresponding portion <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>asset to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span>-controlling <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>holders, <span class=\"_ _1\"></span>ensuring <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>any <span class=\"_ _5\"></span>valuation adjustments <span class=\"_ _1\"></span>to contingent liabilities are reflected appropriatel<span class=\"_ _0\"></span>y. This p<span class=\"_ _1\"></span>olicy is applied consistently across all project<span class=\"_ _e\"></span>s to ensure compliance with I<span class=\"_ _0\"></span>FRS and alignment with ind<span class=\"_ _0\"></span>ustry practices. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "3. Financial Risk <span class=\"_ _0\"></span>Management an<span class=\"_ _0\"></span>d Critical accou<span class=\"_ _0\"></span>nting estimates and <span class=\"_ _0\"></span>judgements 3.1 Financial risk factors<span class=\"ff2 fs0\"> </span>The <span class=\"_ _c\"> </span>Group <span class=\"_ _c\"> </span>manages <span class=\"_ _c\"> </span>its <span class=\"_ _c\"> </span>exposure <span class=\"_ _a\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>key <span class=\"_ _c\"> </span>financial <span class=\"_ _c\"> </span>risks <span class=\"_ _c\"> </span>in <span class=\"_ _a\"> </span>accordance <span class=\"_ _c\"> </span>with <span class=\"_ _c\"> </span>its <span class=\"_ _c\"> </span>financial <span class=\"_ _c\"> </span>risk management <span class=\"_ _3\"></span>policy.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>objective <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>polic<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>support <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>delivery <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Gr<span class=\"_ _0\"></span>oup\u2019s <span class=\"_ _3\"></span>financial targets <span class=\"_ _6\"> </span>while <span class=\"_ _6\"> </span>protecting <span class=\"_ _6\"> </span>future <span class=\"_ _f\"> </span>financial <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ecurity. <span class=\"_ _6\"> </span>The <span class=\"_ _6\"> </span>main <span class=\"_ _6\"> </span>risk<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>that <span class=\"_ _f\"> </span>could <span class=\"_ _6\"> </span>adversely <span class=\"_ _6\"> </span>affect <span class=\"_ _6\"> </span>the Group\u2019s financial assets, liabi<span class=\"_ _0\"></span>lities or future cash flows are market risks c<span class=\"_ _0\"></span>omprising: commodity price<span class=\"_ _e\"></span> risk, <span class=\"_ _7\"> </span>interest <span class=\"_ _7\"> </span>rate <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>isk <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>for<span class=\"_ _1\"></span>eign <span class=\"_ _7\"> </span>currency <span class=\"_ _7\"> </span>risk; <span class=\"_ _7\"> </span>liquidity <span class=\"_ _7\"> </span>r<span class=\"_ _1\"></span>isk <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>credit <span class=\"_ _a\"> </span>risk; <span class=\"_ _7\"> </span>operational <span class=\"_ _7\"> </span>risk, compliance <span class=\"_ _5\"></span>risk<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>litigati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>risk. <span class=\"_ _1\"></span>Management <span class=\"_ _5\"></span>reviews <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>agrees <span class=\"_ _1\"></span>policies <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>managing <span class=\"_ _5\"></span>each <span class=\"_ _1\"></span>of these risks that are summ<span class=\"_ _0\"></span>arised below.  The <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _3\"></span>senior <span class=\"_ _3\"></span>management <span class=\"_ _3\"></span>oversees <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>management <span class=\"_ _3\"></span>of <span class=\"_ _3\"> </span>financial <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>isks. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _3\"></span>senior management is<span class=\"_ _0\"></span> supported <span class=\"_ _0\"></span>by the<span class=\"_ _0\"></span> <span class=\"ls3b\">AC</span> tha<span class=\"_ _0\"></span>t advises <span class=\"_ _0\"></span>on financial <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>isks and<span class=\"_ _0\"></span> the app<span class=\"_ _0\"></span>ropriate finan<span class=\"_ _0\"></span>cial ris<span class=\"_ _0\"></span>k governance <span class=\"_ _0\"></span>framework <span class=\"_ _e\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>Group. The <span class=\"_ _e\"></span><span class=\"ls3b\">AC<span class=\"ls0\"> <span class=\"ff9\">p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ovides <span class=\"_ _e\"></span>assurance t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019s <span class=\"_ _e\"></span>senior m<span class=\"_ _0\"></span>anagement </span></span></span>that the <span class=\"_ _1\"></span>Group\u2019s financial r<span class=\"_ _1\"></span>isk<span class=\"ff1\">-taking activities are <span class=\"_ _1\"></span>governed by appropriate <span class=\"_ _1\"></span>policies and pro<span class=\"_ _1\"></span>cedures<span class=\"_ _0\"></span> </span>and <span class=\"_ _f\"> </span>that  financi<span class=\"_ _0\"></span>al <span class=\"_ _f\"> </span>risks <span class=\"_ _f\"> </span>are <span class=\"_ _f\"> </span>identified, <span class=\"_ _f\"> </span>measured <span class=\"_ _6\"> </span>and  managed <span class=\"_ _6\"> </span>in  ac<span class=\"_ _0\"></span>cordance  wi<span class=\"_ _0\"></span>th <span class=\"_ _f\"> </span>the  G<span class=\"_ _0\"></span>roup\u2019s policies and risk objectives. Currentl<span class=\"_ _0\"></span>y, the Group does not appl<span class=\"_ _0\"></span>y any form of hedge a<span class=\"_ _0\"></span>ccounting. (a)<span class=\"ff1e\"> <span class=\"_ _1\"></span></span>Liquidity risk  Liquidity <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>arises <span class=\"_ _5\"></span>when <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>maturity <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>liabilities<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>does <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>match.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>An unmatched <span class=\"_ _3\"></span>positi<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>potenti<span class=\"_ _0\"></span>ally <span class=\"_ _3\"></span>enhances <span class=\"_ _5\"></span>profitability <span class=\"_ _3\"></span>but <span class=\"_ _5\"></span>can <span class=\"_ _3\"></span>also <span class=\"_ _3\"></span>increa<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>risk <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>losses. <span class=\"_ _5\"></span>The Group has procedures<span class=\"_ _0\"></span> with the object of minimising such losses such a<span class=\"_ _0\"></span>s maintaining sufficient cas<span class=\"_ _0\"></span>h to <span class=\"_ _0\"></span>meet <span class=\"_ _e\"></span>liabilities <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>due. <span class=\"_ _0\"></span>Cash <span class=\"_ _0\"></span>flow <span class=\"_ _e\"></span>forecasting <span class=\"_ _e\"></span>is pe<span class=\"_ _0\"></span>rformed <span class=\"_ _e\"></span>in the<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>perating <span class=\"_ _e\"></span>entities <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group and <span class=\"_ _5\"></span>aggregated<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>finance. <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>finance <span class=\"_ _5\"></span>moni<span class=\"_ _0\"></span>tors <span class=\"_ _1\"></span>rolling <span class=\"_ _5\"></span>forecasts <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>liquidity requirements to ensure it ha<span class=\"_ _0\"></span>s sufficient cash to meet ope<span class=\"_ _0\"></span>rational needs. The following tables detail the Group\u2019s remaining contractual maturity for its financial liabilities. <span class=\"_ _1\"></span>The tables ha<span class=\"_ _0\"></span>ve been d<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>awn up <span class=\"_ _e\"></span>based on t<span class=\"_ _0\"></span>he undisc<span class=\"_ _0\"></span>ounted <span class=\"_ _0\"></span>cash flows <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f financial <span class=\"_ _e\"></span>liabilities based <span class=\"_ _e\"></span>on the earliest <span class=\"_ _3\"></span>date <span class=\"_ _3\"> </span>on <span class=\"_ _4\"> </span>which <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"> </span>can <span class=\"_ _4\"> </span>be <span class=\"_ _3\"></span>required <span class=\"_ _4\"> </span>to <span class=\"_ _3\"></span>pay. <span class=\"_ _4\"> </span>The <span class=\"_ _3\"></span>table <span class=\"_ _3\"></span>includes <span class=\"_ _3\"></span>principal <span class=\"_ _3\"></span>cash <span class=\"_ _4\"> </span>flows associated with both princip<span class=\"_ _0\"></span>al and interests.<div class=\"gsb\"><table class=\"s w229 he3\" id=\"_510f58e7-baac-4604-b04f-4efa01e80482\"><tr><td></td><td class=\"c x18e y1265 w22a hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _3c\"> </span></div></td><td class=\"c x18f y1265 w22b hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _3c\"> </span></div></td><td class=\"c x190 y1265 w22c hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Less<span class=\"_ _3c\"> </span></div></td><td class=\"c x191 y1265 w22d hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _3c\"> </span></div></td><td class=\"c x192 y1265 w22e hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x193 y1265 w22e hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x194 y1266 w22f he4\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Over 5<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x16d y1267 w121 ha9\"><div class=\"t m0 x5 h18 ydd6 ff9 fs7 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x18e y1268 w230 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">amount<span class=\"_ _3c\"> </span></div></td><td class=\"c x18f y1268 w231 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">ual cash<span class=\"_ _3c\"> </span></div></td><td class=\"c x190 y1268 w232 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">than 3<span class=\"_ _3c\"> </span></div></td><td class=\"c x191 y1268 w233 hde\"><div class=\"t m0 x14f h18 y123a ff9 fs7 fc1 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> 12<span class=\"_ _3c\"> </span></span></div></td><td class=\"c x195 y1268 w234 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls4a ws0\">1 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> <span class=\"ls90\">2<span class=\"_ _3c\"> </span></span></span></span></div></td><td class=\"c x193 y1268 w235 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls90 ws0\">2 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> <span class=\"ls97\">5<span class=\"_ _3c\"> </span></span></span></span></div></td><td class=\"c x194 y1269 w20f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x18e y126a w236 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">s<span class=\"_ _3c\"> </span></div></td><td class=\"c x18f y126a w237 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">flows<span class=\"_ _3c\"> </span></div></td><td class=\"c x190 y126a w238 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">months<span class=\"_ _3c\"> </span></div></td><td class=\"c x191 y126a w239 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">months<span class=\"_ _3c\"> </span></div></td><td class=\"c x196 y126a w20f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td><td class=\"c x193 y126a w20f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y126b w121 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y126c w121 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Lease liability<span class=\"_ _0\"></span> </div></td><td class=\"c x197 y126c w122 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3,801 </div></td><td class=\"c x198 y126c w123 h35\"><div class=\"t m0 x5d hc y25 ff2 fs7 fc1 sc0 ls3d ws0\">4,<span class=\"ls98\">32<span class=\"ls0\">3</span></span><span class=\"ls98\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x199 y126c w124 h35\"><div class=\"t m0 x1f hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y126c w125 h35\"><div class=\"t m0 x68 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">519 </div></td><td class=\"c x19b y126c w53 h35\"><div class=\"t m0 x7 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">519 </div></td><td class=\"c x19c y126c w126 h35\"><div class=\"t m0 xb hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">1,556 </div></td><td class=\"c x19d y126c wc2 h35\"><div class=\"t m0 x5d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">1,729 </div></td></tr><tr><td class=\"c x150 y126d w23a he5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Other financial<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y126e w122 h9c\"><div class=\"t m0 x2b hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">17,787 </div></td><td class=\"c x198 y126e w123 h9c\"><div class=\"t m0 x1c hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">18,983 </div></td><td class=\"c x199 y126e w124 h9c\"><div class=\"t m0 x58 hc ya7c ff2 fs7 fc1 sc0 ls3f ws0\">1,<span class=\"ls0\">519</span><span class=\"ls0\"> </span></div></td><td class=\"c x19a y126e w125 h9c\"><div class=\"t m0 x9 hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">6,015 </div></td><td class=\"c x19b y126e w53 h9c\"><div class=\"t m0 x4d hc ya7c ff2 fs7 fc1 sc0 ls6 ws0\">5,<span class=\"ls0\">670</span><span class=\"ls0\"> </span></div></td><td class=\"c x19c y126e w126 h9c\"><div class=\"t m0 xd hc ya7c ff2 fs7 fc1 sc0 ls6 ws0\">5,<span class=\"ls0\">7<span class=\"ls99\">79</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x19d y126e wc2 h9c\"><div class=\"t m0 x29 hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x150 y126f w23b hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1270 w23c hd9\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Non-current<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y1271 w122 h32\"><div class=\"t m0 x2b hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">12,492 </div></td><td class=\"c x198 y1271 w123 h32\"><div class=\"t m0 x58 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">13,750 </div></td><td class=\"c x199 y1271 w124 h32\"><div class=\"t m0 x1f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y1271 w125 h32\"><div class=\"t m0 x1d hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19b y1271 w53 h32\"><div class=\"t m0 x52 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">750 </div></td><td class=\"c x19c y1271 w126 h32\"><div class=\"t m0 x4d hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">11,000 </div></td><td class=\"c x19d y1271 wc2 h32\"><div class=\"t m0 x1c hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">2,000 </div></td></tr><tr><td class=\"c x150 y1272 w23d hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">payables<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1273 w121 h32\"><div class=\"t m0 x5 hc y54d ff2 fs7 fc1 sc0 ls0 ws0\">Trade and oth<span class=\"_ _0\"></span>er </div><div class=\"t m0 x5 hc y140 ff2 fs7 fc1 sc0 ls0 ws0\">payables </div></td><td class=\"c x197 y1273 w122 h32\"><div class=\"t m0 x3f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">90,0<span class=\"ls57\">90</span> </div></td><td class=\"c x198 y1273 w123 h32\"><div class=\"t m0 x2 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">90,<span class=\"ls52\">25</span>5 </div></td><td class=\"c x199 y1273 w124 h32\"><div class=\"t m0 x2a hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">52,9<span class=\"ls8e\">29</span> </div></td><td class=\"c x19a y1273 w125 h32\"><div class=\"t m0 xd hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">37,266 </div></td><td class=\"c x19b y1273 w53 h32\"><div class=\"t m0 x8 hc y54c ff2 fs7 fc1 sc0 ls8 ws0\">60<span class=\"ls0\"> </span></div></td><td class=\"c x19c y1273 w126 h32\"><div class=\"t m0 x22 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19d y1273 wc2 h32\"><div class=\"t m0 x29 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x197 y1274 w122 h35\"><div class=\"t m0 x3d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">124,170 </div></td><td class=\"c x198 y1274 w123 h35\"><div class=\"t m0 x1c hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">127,311 </div></td><td class=\"c x199 y1274 w124 h35\"><div class=\"t m0 x32 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">5<span class=\"ls3d\">4,448</span> </div></td><td class=\"c x19a y1274 w125 h35\"><div class=\"t m0 x5d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">43,800 </div></td><td class=\"c x19b y1274 w53 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls8 ws0\">6,<span class=\"ls0\">999</span><span class=\"ls0\"> </span></div></td><td class=\"c x19c y1274 w126 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls3f ws0\">18,<span class=\"ls0\">335</span><span class=\"ls0\"> </span></div></td><td class=\"c x19d y1274 wc2 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3,729 </div></td></tr><tr><td class=\"c x16d y1275 w121 h35\"><div class=\"t m0 x5 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1276 w121 h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Lease liability </div></td><td class=\"c x197 y1276 w122 h35\"><div class=\"t m0 x4d h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">4,378 </div></td><td class=\"c x198 y1276 w123 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">4,841 </div></td><td class=\"c x199 y1276 w124 h35\"><div class=\"t m0 x1f h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y1276 w125 h35\"><div class=\"t m0 x54 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">5<span class=\"ls4a\">19</span> </div></td><td class=\"c x19b y1276 w53 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,037 </div></td><td class=\"c x19c y1276 w126 h35\"><div class=\"t m0 xa h18 y25 ff1 fs7 fc1 sc0 ls4a ws0\">1,<span class=\"ls4d\">556</span><span class=\"ls4d\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x19d y1276 wc2 h35\"><div class=\"t m0 x20 h18 y25 ff1 fs7 fc1 sc0 ls4a ws0\">1,<span class=\"ls0\">729</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x150 y1277 w23e he6\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Other financia<span class=\"_ _0\"></span>l<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y1278 w122 haa\"><div class=\"t m0 x13 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">66,687 </div></td><td class=\"c x198 y1278 w123 haa\"><div class=\"t m0 x2 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">67,896 </div></td><td class=\"c x199 y1278 w124 haa\"><div class=\"t m0 x2 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">1,749 </div></td><td class=\"c x19a y1278 w125 haa\"><div class=\"t m0 x7 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">51,171 </div></td><td class=\"c x19b y1278 w53 haa\"><div class=\"t m0 xb h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">9,912 </div></td><td class=\"c x19c y1278 w126 haa\"><div class=\"t m0 xd h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">5,064 </div></td><td class=\"c x19d y1278 wc2 haa\"><div class=\"t m0 x29 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x150 y1279 w23f he7\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y127a w240 he8\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Non-current<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y127b w122 h9c\"><div class=\"t m0 x4d h18 y54c ff1 fs7 fc1 sc0 ls90 ws0\">2,<span class=\"ls56\">003</span><span class=\"ls56\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x198 y127b w123 h9c\"><div class=\"t m0 x20 h18 y54c ff1 fs7 fc1 sc0 ls90 ws0\">2,<span class=\"ls0\">750</span><span class=\"ls0\"> </span></div></td><td class=\"c x199 y127b w124 h9c\"><div class=\"t m0 x1f h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y127b w125 h9c\"><div class=\"t m0 x1d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19b y127b w53 h9c\"><div class=\"t m0 xc h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">750 </div></td><td class=\"c x19c y127b w126 h9c\"><div class=\"t m0 x22 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19d y127b wc2 h9c\"><div class=\"t m0 x4d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">2,000 </div></td></tr><tr><td class=\"c x150 y127c w241 he7\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">payables<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y127d w121 h32\"><div class=\"t m0 x5 h18 y54d ff1 fs7 fc1 sc0 ls0 ws0\">Trade and othe<span class=\"_ _0\"></span>r </div><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">payables </div></td><td class=\"c x197 y127d w122 h32\"><div class=\"t m0 x2 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">75,922 </div></td><td class=\"c x198 y127d w123 h32\"><div class=\"t m0 x58 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">75,922 </div></td><td class=\"c x199 y127d w124 h32\"><div class=\"t m0 x2a h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">36,964 </div></td><td class=\"c x19a y127d w125 h32\"><div class=\"t m0 xd h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">38,882 </div></td><td class=\"c x19b y127d w53 h32\"><div class=\"t m0 x1f h18 y54c ff1 fs7 fc1 sc0 ls55 ws0\">76<span class=\"ls0\"> </span></div></td><td class=\"c x19c y127d w126 h32\"><div class=\"t m0 x22 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19d y127d wc2 h32\"><div class=\"t m0 x29 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x197 y127e w122 h35\"><div class=\"t m0 x3d h18 y25 ff1 fs7 fc1 sc0 ls4a ws0\">14<span class=\"ls0\">8,990</span><span class=\"ls0\"> </span></div></td><td class=\"c x198 y127e w123 h35\"><div class=\"t m0 x2b h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">151,409 </div></td><td class=\"c x199 y127e w124 h35\"><div class=\"t m0 x97 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">38,713 </div></td><td class=\"c x19a y127e w125 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">90,572 </div></td><td class=\"c x19b y127e w53 h35\"><div class=\"t m0 x5d h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">11,775 </div></td><td class=\"c x19c y127e w126 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">6,620 </div></td><td class=\"c x19d y127e wc2 h35\"><div class=\"t m0 x5d h18 y25 ff1 fs7 fc1 sc0 ls53 ws0\">3,<span class=\"ls55\">72<span class=\"ls0\">9</span></span><span class=\"ls55\"><span class=\"ls0\"><span class=\"_ _0\"></span> </span></span></div></td></tr></table></div><div class=\"c w2 h0 gse\"><div class=\"t m0 x1 h2 ye3a ff2 fs0 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h18 y559 ffa fs7 fc1 sc0 ls0 ws0\">For <span class=\"_ _e\"></span>better <span class=\"_ _0\"></span>under<span class=\"_ _0\"></span>standing <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>comparability, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>2023 <span class=\"_ _e\"></span>figures <span class=\"_ _e\"></span>have <span class=\"_ _0\"></span>been <span class=\"_ _e\"></span>broken <span class=\"_ _e\"></span>down <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>line <span class=\"_ _e\"></span>with <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>2024 </div><div class=\"t m0 x1 h2 ya7e ffa fs7 fc1 sc0 ls0 ws0\">presentation<span class=\"_ _0\"></span><span class=\"ff2 fs0 fc3\"> </span></div><div class=\"t m0 x1 h2 yc9 ff2 fs0 fc1 sc0 ls0 ws0\">(b)<span class=\"ff1e\"> </span>Currency risk<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y3e4 ff1 fs0 fc1 sc0 ls0 ws0\">Currency <span class=\"_ _e\"></span>risk <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the risk<span class=\"_ _0\"></span> th<span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>fluctuate <span class=\"_ _e\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>changes <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>foreign </div><div class=\"t m0 x1 h12 y3e5 ff1 fs0 fc1 sc0 ls0 ws0\">exchange rates. </div><div class=\"t m0 x1 h12 yf50 ff1 fs0 fc1 sc0 ls0 ws0\">Currency <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>arises <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>commercial <span class=\"_ _5\"></span>transactio<span class=\"_ _0\"></span>ns <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>are </div><div class=\"t m0 x1 h12 y61c ff9 fs0 fc1 sc0 ls0 ws0\">denominated in <span class=\"_ _1\"></span>a currency <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>is not <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _1\"></span>measurement currency. The Group <span class=\"_ _1\"></span>is exposed <span class=\"_ _1\"></span>to </div><div class=\"t m0 x1 h12 yf51 ff1 fs0 fc1 sc0 ls0 ws0\">foreign <span class=\"_ _0\"></span>exchange <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>arising <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>various <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>exposures primaril<span class=\"_ _0\"></span>y with<span class=\"_ _0\"></span> respect <span class=\"_ _e\"></span>to th<span class=\"_ _0\"></span>e U<span class=\"_ _0\"></span>S Dollar<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yce ff9 fs0 fc1 sc0 ls0 ws0\">and <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>British <span class=\"_ _6\"> </span>Pound. <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _4\"> </span>management <span class=\"_ _6\"> </span>monitors <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>exchange <span class=\"_ _6\"> </span>rate <span class=\"_ _4\"> </span>fluctuations <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>a </div><div class=\"t m0 x1 h12 yf52 ff1 fs0 fc1 sc0 ls0 ws0\">continuous basis and acts <span class=\"_ _0\"></span>accordingly.  </div><div class=\"t m0 x1 h12 y3ad ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _0\"></span>table below<span class=\"_ _e\"></span> presents <span class=\"_ _e\"></span>the Group's <span class=\"_ _e\"></span>balances den<span class=\"_ _0\"></span>ominated in<span class=\"_ _e\"></span> foreign <span class=\"_ _0\"></span>currencies <span class=\"_ _e\"></span>as at <span class=\"_ _e\"></span>31 Decembe<span class=\"_ _0\"></span>r </div><div class=\"t m0 x1 h12 y684 ff1 fs0 fc1 sc0 ls0 ws0\">2024 and 31 December 2023,<span class=\"_ _e\"></span> <span class=\"_ _1\"></span>categorised by currency<span class=\"_ _0\"></span> and nature of balance: </div></div><div class=\"gsf\"><table class=\"s w242 he9\" id=\"_209749de-1b67-433d-ab93-9f8b0353b432\"><tr><td class=\"c x16d y127f w127 h34\"><div class=\"t m0 x5 h12 yd ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x19e y127f w128 h34\"><div class=\"t m0 x7 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x19f y127f w129 h34\"><div class=\"t m0 x8 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1280 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1281 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x19e y1281 w128 h35\"><div class=\"t m0 xc h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">15,513 </div></td><td class=\"c x19f y1281 w129 h35\"><div class=\"t m0 xd h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">70,496 </div></td></tr><tr><td class=\"c x16d y1282 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Trade and other receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x19e y1282 w128 h35\"><div class=\"t m0 xb h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x19f y1282 w129 h35\"><div class=\"t m0 xa h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">31,580 </div></td></tr><tr><td></td><td class=\"c x19e y1283 w128 h35\"><div class=\"t m0 xd h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">26,282 </div></td><td class=\"c x19f y1283 w129 h35\"><div class=\"t m0 x5d h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">102,075 </div></td></tr><tr><td class=\"c x16d y1284 w127 h35\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">GBP </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1285 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x19e y1285 w128 h35\"><div class=\"t m0 x22 h2 yf53 ff2 fs0 fc1 sc0 lsb ws0\">70<span class=\"ls0\"> </span></div></td><td class=\"c x19f y1285 w129 h35\"><div class=\"t m0 x1b h12 yf53 ff1 fs0 fc1 sc0 ls2e ws0\">41<span class=\"ls0\"> </span></div></td></tr></table></div>Foreign currency sensitivit<span class=\"_ _0\"></span>y The <span class=\"_ _6\"> </span>following <span class=\"_ _6\"> </span>table <span class=\"_ _f\"> </span>demon<span class=\"_ _0\"></span>strates <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>ensitivity <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>reasonably <span class=\"_ _f\"> </span>possible <span class=\"_ _6\"> </span>change <span class=\"_ _4\"> </span>in  the<span class=\"_ _0\"></span>  foreign<span class=\"_ _e\"></span> exchange rate, with all othe<span class=\"_ _0\"></span>r variables held constant, of t<span class=\"_ _0\"></span>he Group\u2019s profit before tax <span class=\"_ _0\"></span>due to changes in the carrying value <span class=\"_ _0\"></span>of monetary assets and liabilitie<span class=\"_ _0\"></span>s at reporting date: <table class=\"s w243 hea\" id=\"_c9d8c141-1c78-418f-874b-bc116be3b5eb\"><tr><td></td><td class=\"c x1a0 y1287 w244 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on profit<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1289 w245 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on profit<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y128a w246 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on equity for<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y128b w247 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on equity for<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y128c w248 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">before tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y128d w249 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">before tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y128e w24a heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">the year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y128f w24b hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">the year ended 31<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1290 w24c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1291 w24d hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y1292 w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y1293 w24f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1294 w250 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1295 w251 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y1296 w252 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y1297 w253 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1299 w252 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y129b w253 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y129c w12a h80\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y129d w12a h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(+5%) </div></td><td class=\"c x1a4 y129d w12b h35\"><div class=\"t m0 x5e hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">20,364 </div></td><td class=\"c x1a5 y129d w12c h35\"><div class=\"t m0 x59 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">17,454 </div></td><td class=\"c x1a6 y129d w12d h35\"><div class=\"t m0 x66 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">16,698 </div></td><td class=\"c x1a7 y129d w12e h35\"><div class=\"t m0 x66 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">14,312 </div></td></tr><tr><td class=\"c x16d y129e w12a h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(-5%) </div></td><td class=\"c x1a4 y129e w12b h35\"><div class=\"t m0 x5c hc yd ff2 fs7 fc1 sc0 ls0 ws0\">(20,364) </div></td><td class=\"c x1a5 y129e w12c h35\"><div class=\"t m0 x21 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(17,454) </div></td><td class=\"c x1a6 y129e w12d h35\"><div class=\"t m0 x65 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">(16,698) </div></td><td class=\"c x1a7 y129e w12e h35\"><div class=\"t m0 x65 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(14,312) </div></td></tr></table>Commodity price risk<span class=\"_ _0\"></span> Commodity price is the <span class=\"_ _1\"></span>risk that <span class=\"_ _1\"></span>the Group\u2019s future earnings will <span class=\"_ _1\"></span>be adversely impacted by changes in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>commodities, <span class=\"_ _5\"></span>primarily<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>copper. <span class=\"_ _5\"></span>Manag<span class=\"_ _1\"></span>ement <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>aware <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>its primary <span class=\"_ _5\"></span>revenue <span class=\"_ _1\"></span>stream <span class=\"_ _5\"></span>but <span class=\"_ _5\"></span>knows <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>little <span class=\"_ _5\"></span>it <span class=\"_ _1\"></span>can <span class=\"_ _5\"></span>do <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>influence <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>earned <span class=\"_ _1\"></span>apart from a hedging scheme. Commodity <span class=\"_ _1\"></span>price <span class=\"_ _5\"></span>hedgin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>governed <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u00b4s <span class=\"_ _1\"></span>policy <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>allows <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>limit<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>exposure <span class=\"_ _1\"></span>to prices. The Group may decid<span class=\"_ _0\"></span>e to hedge part of its produc<span class=\"_ _0\"></span>tion during the year. Commodity price sensitivit<span class=\"_ _0\"></span>y  The table bel<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>w summari<span class=\"_ _0\"></span>ses the im<span class=\"_ _0\"></span>pact on p<span class=\"_ _0\"></span>rofit before <span class=\"_ _0\"></span>tax for <span class=\"_ _0\"></span>changes in <span class=\"_ _0\"></span>commodity p<span class=\"_ _0\"></span>rices on the<span class=\"_ _e\"></span> fair <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>derivative <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>instruments <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>trade <span class=\"_ _3\"></span>receivables <span class=\"_ _6\"> </span>that <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>subject <span class=\"_ _3\"> </span>to <span class=\"_ _4\"> </span>provisional pricing. <span class=\"_ _f\"> </span>The <span class=\"_ _6\"> </span>impact <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>equity <span class=\"_ _f\"> </span>is <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>same <span class=\"_ _f\"> </span>as <span class=\"_ _6\"> </span>the  imp<span class=\"_ _0\"></span>act <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>profit  b<span class=\"_ _0\"></span>efore <span class=\"_ _f\"> </span>income <span class=\"_ _6\"> </span>tax, <span class=\"_ _f\"> </span>as <span class=\"_ _f\"> </span>these<span class=\"_ _0\"></span> derivative financial instr<span class=\"_ _0\"></span>uments have not been<span class=\"_ _0\"></span> designated as hedges<span class=\"_ _0\"></span> under IFRS 9. Instead,<span class=\"_ _0\"></span> they are classified as held-for-trading<span class=\"_ _0\"></span> and are therefore fair value<span class=\"_ _0\"></span>d through <span class=\"_ _1\"></span>profit or loss.<span class=\"_ _0\"></span> The <span class=\"_ _5\"></span>derivative <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>instr<span class=\"_ _0\"></span>uments <span class=\"_ _5\"></span>referenced <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>this <span class=\"_ _1\"></span>sensitivity <span class=\"_ _5\"></span>analysis <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>economic <span class=\"_ _5\"></span>deriva<span class=\"_ _0\"></span>tives rather <span class=\"_ _c\"> </span>than <span class=\"_ _12\"> </span>hedge <span class=\"_ _c\"> </span>derivatives. <span class=\"_ _c\"> </span>T<span class=\"_ _1\"></span>hese <span class=\"_ _c\"> </span>instruments <span class=\"_ _c\"> </span>arise <span class=\"_ _12\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Group\u2019s <span class=\"_ _12\"> </span>provisional<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>pricing arrangements, whereby co<span class=\"_ _1\"></span>pper concentrate sales <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>initially r<span class=\"_ _1\"></span>ecorded at <span class=\"_ _1\"></span>provisional prices <span class=\"_ _1\"></span>and are subsequently adjusted based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>market prices <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the end <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the quotational <span class=\"_ _1\"></span>period (QP), <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>per the terms <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreements. <span class=\"_ _31\"></span>As<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>result, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>trade <span class=\"_ _e\"></span>receivables <span class=\"_ _e\"></span>fluctuates <span class=\"_ _e\"></span>with <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mmodity<span class=\"_ _0\"></span> price movements, creating a<span class=\"_ _0\"></span>n embedded derivative that is acc<span class=\"_ _0\"></span>ounted for separately. This <span class=\"_ _e\"></span>der<span class=\"_ _1\"></span>ivative <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>designated <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>hedge <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>classified <span class=\"_ _0\"></span>as <span class=\"_ _e\"></span>held<span class=\"_ _1\"></span>-for-trading, <span class=\"_ _e\"></span>meaning <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>fair <span class=\"_ _0\"></span>value fluctuations <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>profit <span class=\"_ _e\"></span>or lo<span class=\"_ _0\"></span>ss. <span class=\"_ _0\"></span>Since <span class=\"_ _e\"></span>this <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>icing <span class=\"_ _e\"></span>adjustment <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>directly <span class=\"_ _e\"></span>linked <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>revenue, the impact on profit befo<span class=\"_ _0\"></span>re tax (PBT) and equity is the same. The analysis is ba<span class=\"_ _0\"></span>sed on the assumpti<span class=\"_ _0\"></span>on that copper<span class=\"_ _0\"></span> prices move by $0.<span class=\"_ _0\"></span>05/lb, with all othe<span class=\"_ _0\"></span>r variables<span class=\"_ _0\"></span> held <span class=\"_ _5\"></span>constant. <span class=\"_ _1\"></span>Reasonably <span class=\"_ _5\"></span>possible <span class=\"_ _1\"></span>movements <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>comm<span class=\"_ _0\"></span>odity <span class=\"_ _5\"></span>prices <span class=\"_ _5\"></span>were <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>etermined <span class=\"_ _5\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>a review of the last two <span class=\"_ _0\"></span>years' historical prices.<span class=\"_ _3c\"> </span><div class=\"gsb\"><table class=\"s w254 hef\" id=\"_803ed1ad-1108-47c9-8c27-05087304d164\"><tr><td></td><td class=\"c x1a8 y129f w255 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a0 w256 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a1 w257 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12a2 w256 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12a3 w258 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">profit before<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a4 w259 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">profit before<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a5 w25a hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">equity for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12a6 w25b hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">equity for the<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12a7 w25c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a8 w25d hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a9 w25e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12aa w25f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12ab w260 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12ac w25f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12ad w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12ae w24f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12af w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b0 w261 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12b1 w262 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decr<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12b2 w263 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(dec<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12b3 w264 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b4 w265 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decr<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12b5 w266 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">ease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12b6 w267 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">rease)<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x16d y12b7 w12f hab\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1a8 y12b8 w268 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">rease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b9 w269 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">ease)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y12ba w12f h2a\"><div class=\"t m0 x5 h2 y2e6 ff2 fs0 fc1 sc0 ls0 ws0\">Increase/(decrease) i<span class=\"_ _0\"></span>n </div><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">copper prices </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y12bb w26a hf1\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Increase $0.05/lb (2023:<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ac y12bc w130 h51\"><div class=\"t m0 xb9 hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">5,012 </div></td><td class=\"c x1ad y12bc w133 h51\"><div class=\"t m0 x84 h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">5,138 </div></td><td class=\"c x1ae y12bc w130 h51\"><div class=\"t m0 x4c hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">4,110 </div></td><td class=\"c x1af y12bc w65 h51\"><div class=\"t m0 x1d h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">4,213 </div></td></tr><tr><td class=\"c x150 y12bd w26b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">$0.05)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y12be w26c hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Decrease $0.05/lb (2023:<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ac y12bf w130 h2a\"><div class=\"t m0 x1a hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">(5,012) </div></td><td class=\"c x1ad y12bf w133 h2a\"><div class=\"t m0 x1d h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">(5,138) </div></td><td class=\"c x1ae y12bf w130 h2a\"><div class=\"t m0 x1b hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">(4,110) </div></td><td class=\"c x1af y12bf w65 h2a\"><div class=\"t m0 x67 h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">(4,213) </div></td></tr><tr><td class=\"c x150 y12c0 w26b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">$0.05)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 x1 h12 yf62 ff1 fs0 fc1 sc0 ls0 ws0\">A <span class=\"_ _5\"></span>$0.05/lb <span class=\"_ _5\"></span>movement <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _5\"></span>prices <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>determined <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reasonably <span class=\"_ _5\"></span>possible <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>on </div><div class=\"t m0 x1 h12 y40b ff1 fs0 fc1 sc0 ls0 ws0\">historical volatility over the<span class=\"_ _0\"></span> past two years. </div><div class=\"t m0 x1 h12 yf63 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 yf64 ff2 fs0 fc1 sc0 ls0 ws0\">(c)<span class=\"ff1e\"> <span class=\"_ _5\"></span></span>Credit risk  </div><div class=\"t m0 x1 h12 y2a2 ff1 fs0 fc1 sc0 ls0 ws0\">Credit <span class=\"_ _3\"></span>risk<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>arises <span class=\"_ _5\"></span>when <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fail<span class=\"_ _0\"></span>ure <span class=\"_ _3\"></span>by <span class=\"_ _5\"></span>counterparties <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>discharge <span class=\"_ _5\"></span>their <span class=\"_ _3\"></span>obligations<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>could <span class=\"_ _5\"></span>reduce <span class=\"_ _3\"></span>the </div><div class=\"t m0 x1 h12 yc90 ff1 fs0 fc1 sc0 ls0 ws0\">amount of future cash<span class=\"_ _0\"></span> inflows from financial <span class=\"_ _0\"></span>assets on hand at the <span class=\"_ _0\"></span>reporting date. The Group has no<span class=\"_ _e\"></span> </div><div class=\"t m0 x1 h12 yc41 ff1 fs0 fc1 sc0 ls0 ws0\">significant <span class=\"_ _e\"></span>concentration <span class=\"_ _31\"></span>of <span class=\"_ _e\"></span>credit <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>isk. <span class=\"_ _e\"></span>The <span class=\"_ _31\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _e\"></span>has <span class=\"_ _e\"></span>policies <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>place <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>ensure <span class=\"_ _e\"></span>that <span class=\"_ _e\"></span>sales <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>products<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 ycff ff1 fs0 fc1 sc0 ls0 ws0\">and s<span class=\"_ _0\"></span>ervices <span class=\"_ _0\"></span>are m<span class=\"_ _0\"></span>ade <span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>ustomers <span class=\"_ _0\"></span>with <span class=\"_ _e\"></span>an appropriate<span class=\"_ _0\"></span> credit<span class=\"_ _0\"></span> histo<span class=\"_ _0\"></span>ry and <span class=\"_ _e\"></span>monitors <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>ontinuous </div><div class=\"t m0 x1 h12 y2d3 ff1 fs0 fc1 sc0 ls0 ws0\">basis <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>ageing  p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ofile <span class=\"_ _6\"> </span>of<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>its <span class=\"_ _f\"> </span>receivables. <span class=\"_ _6\"> </span>The <span class=\"_ _f\"> </span>Group <span class=\"_ _6\"> </span>has  policie<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>limit <span class=\"_ _6\"> </span>the  a<span class=\"_ _0\"></span>mount <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>credit<span class=\"_ _e\"></span> </div><div class=\"t m0 x1 h12 yd5a ff1 fs0 fc1 sc0 ls0 ws0\">exposure to any financial in<span class=\"_ _0\"></span>stitution. </div><div class=\"t m0 x1 h12 yf65 ff1 fs0 fc1 sc0 ls0 ws0\">Except <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>detailed <span class=\"_ _3\"> </span>in <span class=\"_ _3\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>following <span class=\"_ _3\"></span>table, <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>financial <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>recorded <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the </div><div class=\"t m0 x1 h12 y581 ff1 fs0 fc1 sc0 ls0 ws0\">financial <span class=\"_ _5\"></span>statements, <span class=\"_ _5\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>impairment <span class=\"_ _5\"></span>losses, <span class=\"_ _5\"></span>represents <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>maximum<span class=\"_ _e\"></span> <span class=\"_ _3\"></span>credit <span class=\"_ _5\"></span>exposure </div><div class=\"t m0 x1 h12 yf66 ff1 fs0 fc1 sc0 ls0 ws0\">without taking account <span class=\"_ _0\"></span>of the value of any collate<span class=\"_ _0\"></span>ral obtaine<span class=\"ls71\">d:</span> </div><div class=\"t m0 x1 h8 ya7f ff20 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs12\"><table class=\"s w26d hf3\" id=\"_e49dceb1-6284-40e1-99e2-5339e02e4074\"><tr><td class=\"c x1b1 y12c1 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc3 sc0 ls0 ws0\">(<span class=\"ff9 fc4\">Euro 000\u2019s</span>)<span class=\"_ _0\"></span> </div></td><td class=\"c x1b2 y12c1 w45 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1b3 y12c1 w46 h10\"><div class=\"t m0 x4d h18 y30 ff1 fs7 fc4 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x1b1 y12c2 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Unrestricted <span class=\"_ _0\"></span>cash and cash <span class=\"_ _0\"></span>equivalents at Group<span class=\"_ _0\"></span> level </div></td><td class=\"c x1b2 y12c2 w45 h10\"><div class=\"t m0 x67 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">43,184 </div></td><td class=\"c x1b3 y12c2 w46 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">94,868 </div></td></tr><tr><td class=\"c x1b1 y12c3 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Unrestricted <span class=\"_ _0\"></span>cash and cash equival<span class=\"_ _0\"></span>ents at Operation<span class=\"_ _0\"></span> level </div></td><td class=\"c x1b2 y12c3 w45 h10\"><div class=\"t m0 x1b hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">9,694 </div></td><td class=\"c x1b3 y12c3 w46 h10\"><div class=\"t m0 x1a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">26,139 </div></td></tr><tr><td class=\"c x1b1 y12c4 w44 h10\"><div class=\"t m0 x11 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">Consolidated ca<span class=\"_ _0\"></span>sh and cash <span class=\"_ _0\"></span>equivalents </div></td><td class=\"c x1b2 y12c4 w45 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x1b3 y12c4 w46 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">121,007 </div></td></tr><tr><td class=\"c x1b1 y12c5 w44 h16\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Net cash positi<span class=\"_ _0\"></span>on</div><div class=\"t m0 xc9 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\"> (1) </div><div class=\"t m0 xae h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1b2 y12c5 w45 h16\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">35,091 </div></td><td class=\"c x1b3 y12c5 w46 h16\"><div class=\"t m0 x67 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">54,320 </div></td></tr><tr><td class=\"c x1b1 y12c6 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Working capit<span class=\"_ _0\"></span>al surplus </div></td><td class=\"c x1b2 y12c6 w45 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">44,728 </div></td><td class=\"c x1b3 y12c6 w46 h10\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">68,618 </div></td></tr></table></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 x1 hac y938 ff1 fse fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 yd1d ff1 fs0 fc1 sc0 ls0 ws0\">There <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>no <span class=\"_ _e\"></span>collaterals <span class=\"_ _e\"></span>held <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>espect <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>there <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>no <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>assets </div><div class=\"t m0 x1 h12 y36d ff1 fs0 fc1 sc0 ls0 ws0\">that are past due or impai<span class=\"_ _0\"></span>red as at 31 December 2024 and 2023. </div><div class=\"t m0 x1 h12 yf6a ff1 fs0 fc1 sc0 ls0 ws0\">The table below presen<span class=\"_ _0\"></span>ts the Group's financial assets<span class=\"_ _0\"></span> exposed to credit risk as a<span class=\"_ _0\"></span>t 31 December 2024 </div><div class=\"t m0 x1 h12 yf6b ff1 fs0 fc1 sc0 ls0 ws0\">and 31 December 2023, clas<span class=\"_ _0\"></span>sified by type of asset. </div><div class=\"t m0 x1 h12 y9bc ff1 fs0 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs13\"><table class=\"s w26e hf4\" id=\"_3db60e77-e576-41bf-86ca-bdfe74c3cbe4\"><tr><td class=\"c x16d y12c7 w134 h35\"><div class=\"t m0 x5 h12 yf53 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b4 y12c7 w135 h35\"><div class=\"t m0 x7 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1b5 y12c7 w129 h35\"><div class=\"t m0 x8 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12c8 w134 h34\"><div class=\"t m0 x5 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">Non-current financial asset<span class=\"_ _0\"></span>s </div></td><td></td><td></td></tr><tr><td class=\"c x16d y12c9 w134 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current loans </div></td><td class=\"c x1b4 y12c9 w135 h35\"><div class=\"t m0 x7 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">2,768 </div></td><td class=\"c x1b5 y12c9 w129 h35\"><div class=\"t m0 x29 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">233 </div></td></tr><tr><td class=\"c x16d y12ca w134 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current deposits </div></td><td class=\"c x1b4 y12ca w135 h35\"><div class=\"t m0 x67 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">611 </div></td><td class=\"c x1b5 y12ca w129 h35\"><div class=\"t m0 x54 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">307 </div></td></tr><tr><td></td><td class=\"c x1b4 y12cb w135 h34\"><div class=\"t m0 x7 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3,379 </div></td><td class=\"c x1b5 y12cb w129 h34\"><div class=\"t m0 x68 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">540 </div></td></tr><tr><td class=\"c x16d y12cc w134 h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">Current financial assets </div></td><td></td><td></td></tr><tr><td class=\"c x16d y12cd w134 h99\"><div class=\"t m0 x5 h12 yf71 ff1 fs0 fc1 sc0 ls0 ws0\">Current loans </div></td><td class=\"c x1b4 y12cd w135 h99\"><div class=\"t m0 xe0 hc yf72 ff2 fs7 fc1 sc0 ls0 ws0\">5,352 </div></td><td class=\"c x1b5 y12cd w129 h99\"><div class=\"t m0 xb9 h18 yf72 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y12ce w134 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Current receivables </div></td><td class=\"c x1b4 y12ce w135 h35\"><div class=\"t m0 xc hc yd ff2 fs7 fc1 sc0 ls0 ws0\">11,458 </div></td><td class=\"c x1b5 y12ce w129 h35\"><div class=\"t m0 x52 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">16,039 </div></td></tr><tr><td></td><td class=\"c x1b4 y12cf w135 h35\"><div class=\"t m0 x52 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">16,810 </div></td><td class=\"c x1b5 y12cf w129 h35\"><div class=\"t m0 x52 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">16,039 </div></td></tr><tr><td class=\"c x16d y12d0 w134 h35\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1b4 y12d0 w135 h35\"><div class=\"t m0 xb h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">20,189 </div></td><td class=\"c x1b5 y12d0 w129 h35\"><div class=\"t m0 xa h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">16,579 </div></td></tr></table></div>(d)<span class=\"ff1e\"> </span>Interest ra<span class=\"_ _0\"></span>te risk  Interest <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>instruments <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>fluctuate <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>changes <span class=\"_ _5\"></span>in market interest<span class=\"_ _0\"></span> rates. <span class=\"_ _0\"></span>Borrowings is<span class=\"_ _0\"></span>sued at <span class=\"_ _0\"></span>variable rates exp<span class=\"_ _0\"></span>ose the <span class=\"_ _e\"></span>Group to cash<span class=\"_ _0\"></span> flow inte<span class=\"_ _0\"></span>rest rate<span class=\"_ _0\"></span> risk. <span class=\"_ _5\"></span>Borrowings <span class=\"_ _3\"></span>issued <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>xed <span class=\"_ _3\"></span>rates <span class=\"_ _5\"></span>expose <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isk. <span class=\"_ _5\"></span>The <span class=\"_ _3\"></span>Group\u2019s management monitors the i<span class=\"_ _0\"></span>nterest rate fluctuations on <span class=\"_ _0\"></span>a continuous basis and act<span class=\"_ _0\"></span>s accordingly. At the reporting date the int<span class=\"_ _0\"></span>erest rate profile of inte<span class=\"_ _0\"></span>rest<span class=\"_ _1\"></span>-bearing financial instrumen<span class=\"_ _0\"></span>ts was: <table class=\"s w26f hf5\" id=\"_5cce3740-e82c-47f8-a5dd-82ba62857bc8\"><tr><td class=\"c x18b y12d1 w136 h20\"><div class=\"t m0 x0 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b6 y12d1 w137 h20\"><div class=\"t m0 x52 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1b7 y12d1 wd h20\"><div class=\"t m0 x52 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x18b y12d2 w136 h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Variable rate instruments<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x18b y12d3 w136 h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets </div></td><td class=\"c x1b6 y12d3 w137 h20\"><div class=\"t m0 xd h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x1b7 y12d3 wd h20\"><div class=\"t m0 x2 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">121,007<span class=\"ff1\"> </span></div></td></tr></table>An  increase  of  100  ba<span class=\"_ _0\"></span>sis  points  in  interest <span class=\"_ _f\"> </span>rates  at  31  Decembe<span class=\"_ _0\"></span>r  202<span class=\"_ _1\"></span>4  would  have  increas<span class=\"_ _0\"></span>ed  / (decreased) <span class=\"_ _3\"></span>equity <span class=\"_ _5\"></span>and <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>amounts <span class=\"_ _3\"></span>shown <span class=\"_ _3\"></span>below. <span class=\"_ _3\"></span>This <span class=\"_ _5\"></span>analysis <span class=\"_ _3\"></span>assumes <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span> other <span class=\"_ _4\"> </span>variables, <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>particula<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>foreign <span class=\"_ _4\"> </span>currency <span class=\"_ _3\"></span>rates, <span class=\"_ _4\"> </span>remain <span class=\"_ _4\"> </span>constant. <span class=\"_ _4\"> </span>For <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>decrease <span class=\"_ _4\"> </span>of <span class=\"_ _3\"></span>100 <span class=\"_ _4\"> </span>basis points there would be an<span class=\"_ _0\"></span> equal and opposite impact on the pr<span class=\"_ _0\"></span>ofit and other equity. <table class=\"s w270 hf6\" id=\"_3c4d21f0-87da-4103-82a8-42df5c9d2501\"><tr><td></td><td></td><td class=\"c x1b9 y12d4 w139 h4b\"><div class=\"t m0 x84 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Equity<span class=\"ff1\"> </span></div></td><td class=\"c x1ba y12d4 w13b h4b\"><div class=\"t m0 x8 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Profit or loss<span class=\"ff1\"> </span></div></td><td></td></tr><tr><td class=\"c x1bb y12d5 w138 h4a\"><div class=\"t m0 x0 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b9 y12d5 wf h4a\"><div class=\"t m0 x1f h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1bc y12d5 w13c h4a\"><div class=\"t m0 x15 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td><td class=\"c x1bd y12d5 wdc h4a\"><div class=\"t m0 x54 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1be y12d5 w13d h4a\"><div class=\"t m0 x4c h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x1bb y12d6 w138 h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Variable rate instruments </div></td><td class=\"c x1b9 y12d6 wf h4b\"><div class=\"t m0 x53 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">529 </div></td><td class=\"c x1bc y12d6 w13c h4b\"><div class=\"t m0 x84 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">1,2<span class=\"lsf\">10</span> </div></td><td class=\"c x1bd y12d6 wdc h4b\"><div class=\"t m0 x1b h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">529 </div></td><td class=\"c x1be y12d6 w13d h4b\"><div class=\"t m0 x18 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">1,2<span class=\"lsf\">10<span class=\"_ _3c\"> </span></span></div></td></tr></table>(e)<span class=\"ff7\"> <span class=\"_ _3\"></span></span>Operational risk  Operational <span class=\"_ _3\"> </span>risk <span class=\"_ _6\"> </span>is <span class=\"_ _3\"> </span>the <span class=\"_ _6\"> </span>risk <span class=\"_ _3\"></span>that <span class=\"_ _6\"> </span>derives <span class=\"_ _3\"> </span>from <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>deficiencies <span class=\"_ _4\"> </span>relating <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group\u2019s <span class=\"_ _4\"> </span>information<span class=\"_ _0\"></span> technology and cont<span class=\"_ _0\"></span>rol systems as well as the<span class=\"_ _0\"></span> risk of human error and<span class=\"_ _0\"></span> natural disasters. The<span class=\"_ _0\"></span> Group\u2019s systems are evaluated, main<span class=\"_ _0\"></span>tained and upgraded c<span class=\"_ _0\"></span>ontinuo<span class=\"_ _1\"></span>usly. (f)<span class=\"ff7\"> <span class=\"_ _c\"> </span></span>Compliance risk  Compliance <span class=\"_ _3\"></span>risk <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>oss, <span class=\"_ _3\"></span>including <span class=\"_ _3\"></span>fines <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>penalties, <span class=\"_ _5\"></span>which <span class=\"_ _3\"></span>arises <span class=\"_ _3\"></span>from non-compliance <span class=\"_ _3\"></span>with <span class=\"_ _4\"> </span>laws <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>regulations. <span class=\"_ _3\"> </span>The <span class=\"_ _4\"> </span>Group <span class=\"_ _3\"> </span>has <span class=\"_ _4\"> </span>systems <span class=\"_ _4\"> </span>in <span class=\"_ _3\"></span>place <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>mitigate <span class=\"_ _3\"></span>this <span class=\"_ _4\"> </span>risk,<span class=\"_ _0\"></span> including seeking advice<span class=\"_ _0\"></span> from external legal and regulat<span class=\"_ _0\"></span>ory advisors in each juri<span class=\"_ _0\"></span>sdiction. (g)<span class=\"ff7\"> <span class=\"_ _1\"></span></span>Litigation risk  Litigation <span class=\"_ _7\"> </span>risk <span class=\"_ _7\"> </span>is  the <span class=\"_ _7\"> </span>risk <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>financial <span class=\"_ _7\"> </span>loss, <span class=\"_ _7\"> </span>interruption<span class=\"_ _e\"></span> <span class=\"_ _7\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>Group\u2019s  operations <span class=\"_ _7\"> </span>or <span class=\"_ _7\"> </span>any  o<span class=\"_ _1\"></span>ther undesirable <span class=\"_ _1\"></span>situation <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>arises <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>possibili<span class=\"_ _0\"></span>ty <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>non-execution <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>violation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>egal <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontracts and <span class=\"_ _3\"></span>consequentially<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>lawsuits. <span class=\"_ _3\"></span>The <span class=\"_ _5\"></span>risk <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>res<span class=\"_ _1\"></span>tricted <span class=\"_ _3\"></span>through <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>contracts <span class=\"_ _5\"></span>used <span class=\"_ _3\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>to execute its operations.<span class=\"_ _0\"></span> 3.2 Capital risk management<span class=\"ff2 fs0\"> </span>The <span class=\"_ _e\"></span>Group co<span class=\"_ _0\"></span>nsiders <span class=\"_ _e\"></span>its capit<span class=\"_ _0\"></span>al st<span class=\"_ _0\"></span>ructure <span class=\"_ _e\"></span>to c<span class=\"_ _0\"></span>onsist <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>share <span class=\"_ _0\"></span>capital, <span class=\"_ _e\"></span>share p<span class=\"_ _0\"></span>remium <span class=\"_ _e\"></span>and sha<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>options<span class=\"_ _0\"></span> reserve.  The <span class=\"_ _f\"> </span>Group\u2019s  object<span class=\"_ _0\"></span>ives  when  man<span class=\"_ _0\"></span>aging  capital  are  t<span class=\"_ _0\"></span>o  safeguard <span class=\"_ _f\"> </span>the  Group\u2019s <span class=\"_ _f\"> </span>ability  t<span class=\"_ _0\"></span>o continue <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>a <span class=\"_ _4\"> </span>g<span class=\"_ _1\"></span>oing <span class=\"_ _4\"> </span>concern <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>order <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>provide <span class=\"_ _6\"> </span>returns <span class=\"_ _4\"> </span>for<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>shareholders <span class=\"_ _6\"> </span>and <span class=\"_ _4\"> </span>benefits <span class=\"_ _6\"> </span>for <span class=\"_ _4\"> </span>other stakeholders and to maintain an optimal capital st<span class=\"_ _0\"></span>ructure to reduce the cost of capital. The Group is not subject to any exte<span class=\"_ _0\"></span>rnally imposed capital requiremen<span class=\"_ _0\"></span>ts. In <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>rder <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>maintain <span class=\"_ _e\"></span>or adju<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>structure, <span class=\"_ _e\"></span>the G<span class=\"_ _0\"></span>roup <span class=\"_ _0\"></span>issues <span class=\"_ _e\"></span>new share<span class=\"_ _0\"></span>s. Th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>manages its <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ensure <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>able to <span class=\"_ _5\"></span>contin<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>concern <span class=\"_ _1\"></span>while <span class=\"_ _1\"></span>maximising the <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eturn<span class=\"_ _0\"></span> to shareholders th<span class=\"_ _0\"></span>rough the optimisati<span class=\"_ _0\"></span>on of the debt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>and equity balan<span class=\"_ _0\"></span>ce. The AC <span class=\"_ _0\"></span>reviews the capita<span class=\"_ _0\"></span>l structure on a continuing ba<span class=\"_ _0\"></span>sis. The <span class=\"_ _1\"></span>Group\u2019s objectives <span class=\"_ _1\"></span>when managing <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>safeguard the <span class=\"_ _1\"></span>Group\u2019s ability <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>continue as <span class=\"_ _1\"></span>a going <span class=\"_ _1\"></span>concern and <span class=\"_ _1\"></span>to maintain <span class=\"_ _1\"></span>an optimal <span class=\"_ _1\"></span>capital structure <span class=\"_ _1\"></span>so as <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>maximise shareholder value. <span class=\"_ _1\"></span>In order <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>maintain <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>achieve <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>optimal <span class=\"_ _4\"> </span>capital <span class=\"_ _6\"> </span>structure, <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _6\"> </span>may <span class=\"_ _4\"> </span>adjust <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>amount <span class=\"_ _6\"> </span>of dividend <span class=\"_ _5\"></span>pa<span class=\"_ _0\"></span>yment, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eturn <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>shareholders, <span class=\"_ _5\"></span>issue <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>shares, <span class=\"_ _5\"></span>buy <span class=\"_ _5\"></span>back <span class=\"_ _1\"></span>issued <span class=\"_ _1\"></span>shares, <span class=\"_ _5\"></span>obtain<span class=\"_ _0\"></span> new borrowings or sell asse<span class=\"_ _0\"></span>ts to reduce borrowing<span class=\"_ _0\"></span>s. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>monit<span class=\"_ _0\"></span>ors <span class=\"_ _5\"></span>capital <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>gearing <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>atio. <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>earing <span class=\"_ _5\"></span>ratio <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>calculated <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>net debt <span class=\"_ _5\"></span>divided <span class=\"_ _3\"></span>by <span class=\"_ _5\"></span>total <span class=\"_ _3\"></span>capital. <span class=\"_ _5\"></span>Net <span class=\"_ _3\"></span>debt <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>calculated <span class=\"_ _3\"></span>as <span class=\"_ _5\"></span>provisions <span class=\"_ _5\"></span>plus <span class=\"_ _3\"></span>deferred <span class=\"_ _5\"></span>consideration <span class=\"_ _5\"></span>plus trade and other payables l<span class=\"_ _0\"></span>ess cash and cash equivalen<span class=\"_ _0\"></span>t<span class=\"ls6d\">s.</span> <table class=\"s w271 hf7\" id=\"_b9df9676-5a08-4169-b1e8-b8e4e07d3369\"><tr><td class=\"c x1c0 y12d7 w13e h34\"><div class=\"t m0 x11 h12 yd ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c1 y12d7 w4b h34\"><div class=\"t m0 x82 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1c2 y12d7 w4b h34\"><div class=\"t m0 x46 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x1c0 y12d8 w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Total liabilities less cash </div></td><td class=\"c x1c1 y12d8 w4b h35\"><div class=\"t m0 xd h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">104,433 </div></td><td class=\"c x1c2 y12d8 w4b h35\"><div class=\"t m0 xe0 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">57,170 </div></td></tr><tr><td class=\"c x1c0 y12d9 w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Total equity (excluding NCI)<span class=\"_ _0\"></span> </div></td><td class=\"c x1c1 y12d9 w4b h35\"><div class=\"t m0 xd h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">516,384 </div></td><td class=\"c x1c2 y12d9 w4b h35\"><div class=\"t m0 xb h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">501,496 </div></td></tr><tr><td class=\"c x1c0 y12da w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Total capital </div></td><td class=\"c x1c1 y12da w4b h35\"><div class=\"t m0 xd h2 yf53 ff2 fs0 fc1 sc0 lsc ws0\">62<span class=\"ls0\">0,<span class=\"ls1\">187</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y12da w4b h35\"><div class=\"t m0 xd h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">558,666 </div></td></tr><tr><td class=\"c x1c0 y12db w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Gearing ratio </div></td><td class=\"c x1c1 y12db w4b h35\"><div class=\"t m0 xa h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">16.8<span class=\"ls3\">2%</span> </div></td><td class=\"c x1c2 y12db w4b h35\"><div class=\"t m0 x9 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">10.23% </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "(a)<span class=\"ff1e\"> <span class=\"_ _1\"></span></span>Liquidity risk  Liquidity <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>arises <span class=\"_ _5\"></span>when <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>maturity <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>liabilities<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>does <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>match.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>An unmatched <span class=\"_ _3\"></span>positi<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>potenti<span class=\"_ _0\"></span>ally <span class=\"_ _3\"></span>enhances <span class=\"_ _5\"></span>profitability <span class=\"_ _3\"></span>but <span class=\"_ _5\"></span>can <span class=\"_ _3\"></span>also <span class=\"_ _3\"></span>increa<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>risk <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>losses. <span class=\"_ _5\"></span>The Group has procedures<span class=\"_ _0\"></span> with the object of minimising such losses such a<span class=\"_ _0\"></span>s maintaining sufficient cas<span class=\"_ _0\"></span>h to <span class=\"_ _0\"></span>meet <span class=\"_ _e\"></span>liabilities <span class=\"_ _0\"></span>when <span class=\"_ _e\"></span>due. <span class=\"_ _0\"></span>Cash <span class=\"_ _0\"></span>flow <span class=\"_ _e\"></span>forecasting <span class=\"_ _e\"></span>is pe<span class=\"_ _0\"></span>rformed <span class=\"_ _e\"></span>in the<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>perating <span class=\"_ _e\"></span>entities <span class=\"_ _e\"></span>of the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group and <span class=\"_ _5\"></span>aggregated<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>finance. <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>finance <span class=\"_ _5\"></span>moni<span class=\"_ _0\"></span>tors <span class=\"_ _1\"></span>rolling <span class=\"_ _5\"></span>forecasts <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _1\"></span>liquidity requirements to ensure it ha<span class=\"_ _0\"></span>s sufficient cash to meet ope<span class=\"_ _0\"></span>rational needs. The following tables detail the Group\u2019s remaining contractual maturity for its financial liabilities. <span class=\"_ _1\"></span>The tables ha<span class=\"_ _0\"></span>ve been d<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>awn up <span class=\"_ _e\"></span>based on t<span class=\"_ _0\"></span>he undisc<span class=\"_ _0\"></span>ounted <span class=\"_ _0\"></span>cash flows <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f financial <span class=\"_ _e\"></span>liabilities based <span class=\"_ _e\"></span>on the earliest <span class=\"_ _3\"></span>date <span class=\"_ _3\"> </span>on <span class=\"_ _4\"> </span>which <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"> </span>can <span class=\"_ _4\"> </span>be <span class=\"_ _3\"></span>required <span class=\"_ _4\"> </span>to <span class=\"_ _3\"></span>pay. <span class=\"_ _4\"> </span>The <span class=\"_ _3\"></span>table <span class=\"_ _3\"></span>includes <span class=\"_ _3\"></span>principal <span class=\"_ _3\"></span>cash <span class=\"_ _4\"> </span>flows associated with both princip<span class=\"_ _0\"></span>al and interests. <table class=\"s w229 he3\" id=\"_510f58e7-baac-4604-b04f-4efa01e80482\"><tr><td></td><td class=\"c x18e y1265 w22a hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _3c\"> </span></div></td><td class=\"c x18f y1265 w22b hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _3c\"> </span></div></td><td class=\"c x190 y1265 w22c hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Less<span class=\"_ _3c\"> </span></div></td><td class=\"c x191 y1265 w22d hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _3c\"> </span></div></td><td class=\"c x192 y1265 w22e hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x193 y1265 w22e hdd\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x194 y1266 w22f he4\"><div class=\"t m0 x14f h18 y1238 ff1 fs7 fc1 sc0 ls0 ws0\">Over 5<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x16d y1267 w121 ha9\"><div class=\"t m0 x5 h18 ydd6 ff9 fs7 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x18e y1268 w230 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">amount<span class=\"_ _3c\"> </span></div></td><td class=\"c x18f y1268 w231 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">ual cash<span class=\"_ _3c\"> </span></div></td><td class=\"c x190 y1268 w232 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">than 3<span class=\"_ _3c\"> </span></div></td><td class=\"c x191 y1268 w233 hde\"><div class=\"t m0 x14f h18 y123a ff9 fs7 fc1 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> 12<span class=\"_ _3c\"> </span></span></div></td><td class=\"c x195 y1268 w234 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls4a ws0\">1 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> <span class=\"ls90\">2<span class=\"_ _3c\"> </span></span></span></span></div></td><td class=\"c x193 y1268 w235 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls90 ws0\">2 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> <span class=\"ls97\">5<span class=\"_ _3c\"> </span></span></span></span></div></td><td class=\"c x194 y1269 w20f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x18e y126a w236 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">s<span class=\"_ _3c\"> </span></div></td><td class=\"c x18f y126a w237 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">flows<span class=\"_ _3c\"> </span></div></td><td class=\"c x190 y126a w238 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">months<span class=\"_ _3c\"> </span></div></td><td class=\"c x191 y126a w239 hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">months<span class=\"_ _3c\"> </span></div></td><td class=\"c x196 y126a w20f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td><td class=\"c x193 y126a w20f hde\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y126b w121 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y126c w121 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Lease liability<span class=\"_ _0\"></span> </div></td><td class=\"c x197 y126c w122 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3,801 </div></td><td class=\"c x198 y126c w123 h35\"><div class=\"t m0 x5d hc y25 ff2 fs7 fc1 sc0 ls3d ws0\">4,<span class=\"ls98\">32<span class=\"ls0\">3</span></span><span class=\"ls98\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x199 y126c w124 h35\"><div class=\"t m0 x1f hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y126c w125 h35\"><div class=\"t m0 x68 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">519 </div></td><td class=\"c x19b y126c w53 h35\"><div class=\"t m0 x7 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">519 </div></td><td class=\"c x19c y126c w126 h35\"><div class=\"t m0 xb hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">1,556 </div></td><td class=\"c x19d y126c wc2 h35\"><div class=\"t m0 x5d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">1,729 </div></td></tr><tr><td class=\"c x150 y126d w23a he5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Other financial<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y126e w122 h9c\"><div class=\"t m0 x2b hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">17,787 </div></td><td class=\"c x198 y126e w123 h9c\"><div class=\"t m0 x1c hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">18,983 </div></td><td class=\"c x199 y126e w124 h9c\"><div class=\"t m0 x58 hc ya7c ff2 fs7 fc1 sc0 ls3f ws0\">1,<span class=\"ls0\">519</span><span class=\"ls0\"> </span></div></td><td class=\"c x19a y126e w125 h9c\"><div class=\"t m0 x9 hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">6,015 </div></td><td class=\"c x19b y126e w53 h9c\"><div class=\"t m0 x4d hc ya7c ff2 fs7 fc1 sc0 ls6 ws0\">5,<span class=\"ls0\">670</span><span class=\"ls0\"> </span></div></td><td class=\"c x19c y126e w126 h9c\"><div class=\"t m0 xd hc ya7c ff2 fs7 fc1 sc0 ls6 ws0\">5,<span class=\"ls0\">7<span class=\"ls99\">79</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x19d y126e wc2 h9c\"><div class=\"t m0 x29 hc ya7c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x150 y126f w23b hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1270 w23c hd9\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Non-current<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y1271 w122 h32\"><div class=\"t m0 x2b hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">12,492 </div></td><td class=\"c x198 y1271 w123 h32\"><div class=\"t m0 x58 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">13,750 </div></td><td class=\"c x199 y1271 w124 h32\"><div class=\"t m0 x1f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y1271 w125 h32\"><div class=\"t m0 x1d hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19b y1271 w53 h32\"><div class=\"t m0 x52 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">750 </div></td><td class=\"c x19c y1271 w126 h32\"><div class=\"t m0 x4d hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">11,000 </div></td><td class=\"c x19d y1271 wc2 h32\"><div class=\"t m0 x1c hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">2,000 </div></td></tr><tr><td class=\"c x150 y1272 w23d hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">payables<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1273 w121 h32\"><div class=\"t m0 x5 hc y54d ff2 fs7 fc1 sc0 ls0 ws0\">Trade and oth<span class=\"_ _0\"></span>er </div><div class=\"t m0 x5 hc y140 ff2 fs7 fc1 sc0 ls0 ws0\">payables </div></td><td class=\"c x197 y1273 w122 h32\"><div class=\"t m0 x3f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">90,0<span class=\"ls57\">90</span> </div></td><td class=\"c x198 y1273 w123 h32\"><div class=\"t m0 x2 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">90,<span class=\"ls52\">25</span>5 </div></td><td class=\"c x199 y1273 w124 h32\"><div class=\"t m0 x2a hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">52,9<span class=\"ls8e\">29</span> </div></td><td class=\"c x19a y1273 w125 h32\"><div class=\"t m0 xd hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">37,266 </div></td><td class=\"c x19b y1273 w53 h32\"><div class=\"t m0 x8 hc y54c ff2 fs7 fc1 sc0 ls8 ws0\">60<span class=\"ls0\"> </span></div></td><td class=\"c x19c y1273 w126 h32\"><div class=\"t m0 x22 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19d y1273 wc2 h32\"><div class=\"t m0 x29 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x197 y1274 w122 h35\"><div class=\"t m0 x3d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">124,170 </div></td><td class=\"c x198 y1274 w123 h35\"><div class=\"t m0 x1c hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">127,311 </div></td><td class=\"c x199 y1274 w124 h35\"><div class=\"t m0 x32 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">5<span class=\"ls3d\">4,448</span> </div></td><td class=\"c x19a y1274 w125 h35\"><div class=\"t m0 x5d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">43,800 </div></td><td class=\"c x19b y1274 w53 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls8 ws0\">6,<span class=\"ls0\">999</span><span class=\"ls0\"> </span></div></td><td class=\"c x19c y1274 w126 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls3f ws0\">18,<span class=\"ls0\">335</span><span class=\"ls0\"> </span></div></td><td class=\"c x19d y1274 wc2 h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3,729 </div></td></tr><tr><td class=\"c x16d y1275 w121 h35\"><div class=\"t m0 x5 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1276 w121 h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Lease liability </div></td><td class=\"c x197 y1276 w122 h35\"><div class=\"t m0 x4d h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">4,378 </div></td><td class=\"c x198 y1276 w123 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">4,841 </div></td><td class=\"c x199 y1276 w124 h35\"><div class=\"t m0 x1f h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y1276 w125 h35\"><div class=\"t m0 x54 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">5<span class=\"ls4a\">19</span> </div></td><td class=\"c x19b y1276 w53 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,037 </div></td><td class=\"c x19c y1276 w126 h35\"><div class=\"t m0 xa h18 y25 ff1 fs7 fc1 sc0 ls4a ws0\">1,<span class=\"ls4d\">556</span><span class=\"ls4d\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x19d y1276 wc2 h35\"><div class=\"t m0 x20 h18 y25 ff1 fs7 fc1 sc0 ls4a ws0\">1,<span class=\"ls0\">729</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x150 y1277 w23e he6\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Other financia<span class=\"_ _0\"></span>l<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y1278 w122 haa\"><div class=\"t m0 x13 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">66,687 </div></td><td class=\"c x198 y1278 w123 haa\"><div class=\"t m0 x2 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">67,896 </div></td><td class=\"c x199 y1278 w124 haa\"><div class=\"t m0 x2 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">1,749 </div></td><td class=\"c x19a y1278 w125 haa\"><div class=\"t m0 x7 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">51,171 </div></td><td class=\"c x19b y1278 w53 haa\"><div class=\"t m0 xb h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">9,912 </div></td><td class=\"c x19c y1278 w126 haa\"><div class=\"t m0 xd h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">5,064 </div></td><td class=\"c x19d y1278 wc2 haa\"><div class=\"t m0 x29 h18 yf4f ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x150 y1279 w23f he7\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y127a w240 he8\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Non-current<span class=\"_ _3c\"> </span></div></td><td class=\"c x197 y127b w122 h9c\"><div class=\"t m0 x4d h18 y54c ff1 fs7 fc1 sc0 ls90 ws0\">2,<span class=\"ls56\">003</span><span class=\"ls56\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x198 y127b w123 h9c\"><div class=\"t m0 x20 h18 y54c ff1 fs7 fc1 sc0 ls90 ws0\">2,<span class=\"ls0\">750</span><span class=\"ls0\"> </span></div></td><td class=\"c x199 y127b w124 h9c\"><div class=\"t m0 x1f h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19a y127b w125 h9c\"><div class=\"t m0 x1d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19b y127b w53 h9c\"><div class=\"t m0 xc h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">750 </div></td><td class=\"c x19c y127b w126 h9c\"><div class=\"t m0 x22 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19d y127b wc2 h9c\"><div class=\"t m0 x4d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">2,000 </div></td></tr><tr><td class=\"c x150 y127c w241 he7\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">payables<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y127d w121 h32\"><div class=\"t m0 x5 h18 y54d ff1 fs7 fc1 sc0 ls0 ws0\">Trade and othe<span class=\"_ _0\"></span>r </div><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">payables </div></td><td class=\"c x197 y127d w122 h32\"><div class=\"t m0 x2 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">75,922 </div></td><td class=\"c x198 y127d w123 h32\"><div class=\"t m0 x58 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">75,922 </div></td><td class=\"c x199 y127d w124 h32\"><div class=\"t m0 x2a h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">36,964 </div></td><td class=\"c x19a y127d w125 h32\"><div class=\"t m0 xd h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">38,882 </div></td><td class=\"c x19b y127d w53 h32\"><div class=\"t m0 x1f h18 y54c ff1 fs7 fc1 sc0 ls55 ws0\">76<span class=\"ls0\"> </span></div></td><td class=\"c x19c y127d w126 h32\"><div class=\"t m0 x22 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x19d y127d wc2 h32\"><div class=\"t m0 x29 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x197 y127e w122 h35\"><div class=\"t m0 x3d h18 y25 ff1 fs7 fc1 sc0 ls4a ws0\">14<span class=\"ls0\">8,990</span><span class=\"ls0\"> </span></div></td><td class=\"c x198 y127e w123 h35\"><div class=\"t m0 x2b h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">151,409 </div></td><td class=\"c x199 y127e w124 h35\"><div class=\"t m0 x97 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">38,713 </div></td><td class=\"c x19a y127e w125 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">90,572 </div></td><td class=\"c x19b y127e w53 h35\"><div class=\"t m0 x5d h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">11,775 </div></td><td class=\"c x19c y127e w126 h35\"><div class=\"t m0 xd h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">6,620 </div></td><td class=\"c x19d y127e wc2 h35\"><div class=\"t m0 x5d h18 y25 ff1 fs7 fc1 sc0 ls53 ws0\">3,<span class=\"ls55\">72<span class=\"ls0\">9</span></span><span class=\"ls55\"><span class=\"ls0\"><span class=\"_ _0\"></span> </span></span></div></td></tr></table>For <span class=\"_ _e\"></span>better <span class=\"_ _0\"></span>under<span class=\"_ _0\"></span>standing <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>comparability, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>2023 <span class=\"_ _e\"></span>figures <span class=\"_ _e\"></span>have <span class=\"_ _0\"></span>been <span class=\"_ _e\"></span>broken <span class=\"_ _e\"></span>down <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>line <span class=\"_ _e\"></span>with <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>2024 presentation<span class=\"_ _0\"></span><span class=\"ff2 fs0 fc3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "(b)<span class=\"ff1e\"> </span>Currency risk<span class=\"_ _0\"></span> Currency <span class=\"_ _e\"></span>risk <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>the risk<span class=\"_ _0\"></span> th<span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>fluctuate <span class=\"_ _e\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>changes <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>foreign exchange rates. Currency <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>arises <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>commercial <span class=\"_ _5\"></span>transactio<span class=\"_ _0\"></span>ns <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>are denominated in <span class=\"_ _1\"></span>a currency <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>is not <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _1\"></span>measurement currency. The Group <span class=\"_ _1\"></span>is exposed <span class=\"_ _1\"></span>to foreign <span class=\"_ _0\"></span>exchange <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>arising <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>various <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>exposures primaril<span class=\"_ _0\"></span>y with<span class=\"_ _0\"></span> respect <span class=\"_ _e\"></span>to th<span class=\"_ _0\"></span>e U<span class=\"_ _0\"></span>S Dollar<span class=\"_ _0\"></span> and <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>British <span class=\"_ _6\"> </span>Pound. <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>Group\u2019s <span class=\"_ _4\"> </span>management <span class=\"_ _6\"> </span>monitors <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>exchange <span class=\"_ _6\"> </span>rate <span class=\"_ _4\"> </span>fluctuations <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>a continuous basis and acts <span class=\"_ _0\"></span>accordingly.  The <span class=\"_ _0\"></span>table below<span class=\"_ _e\"></span> presents <span class=\"_ _e\"></span>the Group's <span class=\"_ _e\"></span>balances den<span class=\"_ _0\"></span>ominated in<span class=\"_ _e\"></span> foreign <span class=\"_ _0\"></span>currencies <span class=\"_ _e\"></span>as at <span class=\"_ _e\"></span>31 Decembe<span class=\"_ _0\"></span>r 2024 and 31 December 2023,<span class=\"_ _e\"></span> <span class=\"_ _1\"></span>categorised by currency<span class=\"_ _0\"></span> and nature of balance: <table class=\"s w242 he9\" id=\"_209749de-1b67-433d-ab93-9f8b0353b432\"><tr><td class=\"c x16d y127f w127 h34\"><div class=\"t m0 x5 h12 yd ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x19e y127f w128 h34\"><div class=\"t m0 x7 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x19f y127f w129 h34\"><div class=\"t m0 x8 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1280 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1281 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x19e y1281 w128 h35\"><div class=\"t m0 xc h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">15,513 </div></td><td class=\"c x19f y1281 w129 h35\"><div class=\"t m0 xd h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">70,496 </div></td></tr><tr><td class=\"c x16d y1282 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Trade and other receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x19e y1282 w128 h35\"><div class=\"t m0 xb h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">10,769 </div></td><td class=\"c x19f y1282 w129 h35\"><div class=\"t m0 xa h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">31,580 </div></td></tr><tr><td></td><td class=\"c x19e y1283 w128 h35\"><div class=\"t m0 xd h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">26,282 </div></td><td class=\"c x19f y1283 w129 h35\"><div class=\"t m0 x5d h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">102,075 </div></td></tr><tr><td class=\"c x16d y1284 w127 h35\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">GBP </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1285 w127 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x19e y1285 w128 h35\"><div class=\"t m0 x22 h2 yf53 ff2 fs0 fc1 sc0 lsb ws0\">70<span class=\"ls0\"> </span></div></td><td class=\"c x19f y1285 w129 h35\"><div class=\"t m0 x1b h12 yf53 ff1 fs0 fc1 sc0 ls2e ws0\">41<span class=\"ls0\"> </span></div></td></tr></table>Foreign currency sensitivit<span class=\"_ _0\"></span>y The <span class=\"_ _6\"> </span>following <span class=\"_ _6\"> </span>table <span class=\"_ _f\"> </span>demon<span class=\"_ _0\"></span>strates <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>ensitivity <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>reasonably <span class=\"_ _f\"> </span>possible <span class=\"_ _6\"> </span>change <span class=\"_ _4\"> </span>in  the<span class=\"_ _0\"></span>  foreign<span class=\"_ _e\"></span> exchange rate, with all othe<span class=\"_ _0\"></span>r variables held constant, of t<span class=\"_ _0\"></span>he Group\u2019s profit before tax <span class=\"_ _0\"></span>due to changes in the carrying value <span class=\"_ _0\"></span>of monetary assets and liabilitie<span class=\"_ _0\"></span>s at reporting date: <table class=\"s w243 hea\" id=\"_c9d8c141-1c78-418f-874b-bc116be3b5eb\"><tr><td></td><td class=\"c x1a0 y1287 w244 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on profit<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1289 w245 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on profit<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y128a w246 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on equity for<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y128b w247 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on equity for<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y128c w248 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">before tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y128d w249 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">before tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y128e w24a heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">the year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y128f w24b hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">the year ended 31<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1290 w24c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1291 w24d hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y1292 w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y1293 w24f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1294 w250 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1295 w251 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y1296 w252 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y1297 w253 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1299 w252 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y129b w253 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y129c w12a h80\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y129d w12a h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(+5%) </div></td><td class=\"c x1a4 y129d w12b h35\"><div class=\"t m0 x5e hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">20,364 </div></td><td class=\"c x1a5 y129d w12c h35\"><div class=\"t m0 x59 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">17,454 </div></td><td class=\"c x1a6 y129d w12d h35\"><div class=\"t m0 x66 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">16,698 </div></td><td class=\"c x1a7 y129d w12e h35\"><div class=\"t m0 x66 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">14,312 </div></td></tr><tr><td class=\"c x16d y129e w12a h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(-5%) </div></td><td class=\"c x1a4 y129e w12b h35\"><div class=\"t m0 x5c hc yd ff2 fs7 fc1 sc0 ls0 ws0\">(20,364) </div></td><td class=\"c x1a5 y129e w12c h35\"><div class=\"t m0 x21 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(17,454) </div></td><td class=\"c x1a6 y129e w12d h35\"><div class=\"t m0 x65 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">(16,698) </div></td><td class=\"c x1a7 y129e w12e h35\"><div class=\"t m0 x65 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(14,312) </div></td></tr></table>Commodity price risk<span class=\"_ _0\"></span> Commodity price is the <span class=\"_ _1\"></span>risk that <span class=\"_ _1\"></span>the Group\u2019s future earnings will <span class=\"_ _1\"></span>be adversely impacted by changes in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>market <span class=\"_ _5\"></span>prices <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>commodities, <span class=\"_ _5\"></span>primarily<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>copper. <span class=\"_ _5\"></span>Manag<span class=\"_ _1\"></span>ement <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>aware <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>its primary <span class=\"_ _5\"></span>revenue <span class=\"_ _1\"></span>stream <span class=\"_ _5\"></span>but <span class=\"_ _5\"></span>knows <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>there <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>little <span class=\"_ _5\"></span>it <span class=\"_ _1\"></span>can <span class=\"_ _5\"></span>do <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>influence <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>price <span class=\"_ _5\"></span>earned <span class=\"_ _1\"></span>apart from a hedging scheme. Commodity <span class=\"_ _1\"></span>price <span class=\"_ _5\"></span>hedgin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>governed <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group\u00b4s <span class=\"_ _1\"></span>policy <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>allows <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>limit<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>exposure <span class=\"_ _1\"></span>to prices. The Group may decid<span class=\"_ _0\"></span>e to hedge part of its produc<span class=\"_ _0\"></span>tion during the year. Commodity price sensitivit<span class=\"_ _0\"></span>y  The table bel<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>w summari<span class=\"_ _0\"></span>ses the im<span class=\"_ _0\"></span>pact on p<span class=\"_ _0\"></span>rofit before <span class=\"_ _0\"></span>tax for <span class=\"_ _0\"></span>changes in <span class=\"_ _0\"></span>commodity p<span class=\"_ _0\"></span>rices on the<span class=\"_ _e\"></span> fair <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>derivative <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>instruments <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>trade <span class=\"_ _3\"></span>receivables <span class=\"_ _6\"> </span>that <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>subject <span class=\"_ _3\"> </span>to <span class=\"_ _4\"> </span>provisional pricing. <span class=\"_ _f\"> </span>The <span class=\"_ _6\"> </span>impact <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>equity <span class=\"_ _f\"> </span>is <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>same <span class=\"_ _f\"> </span>as <span class=\"_ _6\"> </span>the  imp<span class=\"_ _0\"></span>act <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>profit  b<span class=\"_ _0\"></span>efore <span class=\"_ _f\"> </span>income <span class=\"_ _6\"> </span>tax, <span class=\"_ _f\"> </span>as <span class=\"_ _f\"> </span>these<span class=\"_ _0\"></span> derivative financial instr<span class=\"_ _0\"></span>uments have not been<span class=\"_ _0\"></span> designated as hedges<span class=\"_ _0\"></span> under IFRS 9. Instead,<span class=\"_ _0\"></span> they are classified as held-for-trading<span class=\"_ _0\"></span> and are therefore fair value<span class=\"_ _0\"></span>d through <span class=\"_ _1\"></span>profit or loss.<span class=\"_ _0\"></span> The <span class=\"_ _5\"></span>derivative <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>instr<span class=\"_ _0\"></span>uments <span class=\"_ _5\"></span>referenced <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>this <span class=\"_ _1\"></span>sensitivity <span class=\"_ _5\"></span>analysis <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>economic <span class=\"_ _5\"></span>deriva<span class=\"_ _0\"></span>tives rather <span class=\"_ _c\"> </span>than <span class=\"_ _12\"> </span>hedge <span class=\"_ _c\"> </span>derivatives. <span class=\"_ _c\"> </span>T<span class=\"_ _1\"></span>hese <span class=\"_ _c\"> </span>instruments <span class=\"_ _c\"> </span>arise <span class=\"_ _12\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Group\u2019s <span class=\"_ _12\"> </span>provisional<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>pricing arrangements, whereby co<span class=\"_ _1\"></span>pper concentrate sales <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>initially r<span class=\"_ _1\"></span>ecorded at <span class=\"_ _1\"></span>provisional prices <span class=\"_ _1\"></span>and are subsequently adjusted based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>market prices <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the end <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the quotational <span class=\"_ _1\"></span>period (QP), <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>per the terms <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreements. <span class=\"_ _31\"></span>As<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>result, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>trade <span class=\"_ _e\"></span>receivables <span class=\"_ _e\"></span>fluctuates <span class=\"_ _e\"></span>with <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mmodity<span class=\"_ _0\"></span> price movements, creating a<span class=\"_ _0\"></span>n embedded derivative that is acc<span class=\"_ _0\"></span>ounted for separately. This <span class=\"_ _e\"></span>der<span class=\"_ _1\"></span>ivative <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>designated <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>hedge <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>classified <span class=\"_ _0\"></span>as <span class=\"_ _e\"></span>held<span class=\"_ _1\"></span>-for-trading, <span class=\"_ _e\"></span>meaning <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>fair <span class=\"_ _0\"></span>value fluctuations <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>profit <span class=\"_ _e\"></span>or lo<span class=\"_ _0\"></span>ss. <span class=\"_ _0\"></span>Since <span class=\"_ _e\"></span>this <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>icing <span class=\"_ _e\"></span>adjustment <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>directly <span class=\"_ _e\"></span>linked <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>revenue, the impact on profit befo<span class=\"_ _0\"></span>re tax (PBT) and equity is the same. The analysis is ba<span class=\"_ _0\"></span>sed on the assumpti<span class=\"_ _0\"></span>on that copper<span class=\"_ _0\"></span> prices move by $0.<span class=\"_ _0\"></span>05/lb, with all othe<span class=\"_ _0\"></span>r variables<span class=\"_ _0\"></span> held <span class=\"_ _5\"></span>constant. <span class=\"_ _1\"></span>Reasonably <span class=\"_ _5\"></span>possible <span class=\"_ _1\"></span>movements <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>comm<span class=\"_ _0\"></span>odity <span class=\"_ _5\"></span>prices <span class=\"_ _5\"></span>were <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>etermined <span class=\"_ _5\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>a review of the last two <span class=\"_ _0\"></span>years' historical prices.<span class=\"_ _3c\"> </span><table class=\"s w254 hef\" id=\"_803ed1ad-1108-47c9-8c27-05087304d164\"><tr><td></td><td class=\"c x1a8 y129f w255 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a0 w256 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a1 w257 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12a2 w256 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12a3 w258 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">profit before<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a4 w259 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">profit before<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a5 w25a hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">equity for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12a6 w25b hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">equity for the<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12a7 w25c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a8 w25d hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a9 w25e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12aa w25f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12ab w260 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12ac w25f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12ad w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12ae w24f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12af w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b0 w261 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12b1 w262 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decr<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12b2 w263 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(dec<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12b3 w264 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b4 w265 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decr<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12b5 w266 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">ease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12b6 w267 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">rease)<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x16d y12b7 w12f hab\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1a8 y12b8 w268 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">rease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b9 w269 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">ease)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y12ba w12f h2a\"><div class=\"t m0 x5 h2 y2e6 ff2 fs0 fc1 sc0 ls0 ws0\">Increase/(decrease) i<span class=\"_ _0\"></span>n </div><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">copper prices </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y12bb w26a hf1\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Increase $0.05/lb (2023:<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ac y12bc w130 h51\"><div class=\"t m0 xb9 hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">5,012 </div></td><td class=\"c x1ad y12bc w133 h51\"><div class=\"t m0 x84 h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">5,138 </div></td><td class=\"c x1ae y12bc w130 h51\"><div class=\"t m0 x4c hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">4,110 </div></td><td class=\"c x1af y12bc w65 h51\"><div class=\"t m0 x1d h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">4,213 </div></td></tr><tr><td class=\"c x150 y12bd w26b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">$0.05)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y12be w26c hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Decrease $0.05/lb (2023:<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ac y12bf w130 h2a\"><div class=\"t m0 x1a hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">(5,012) </div></td><td class=\"c x1ad y12bf w133 h2a\"><div class=\"t m0 x1d h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">(5,138) </div></td><td class=\"c x1ae y12bf w130 h2a\"><div class=\"t m0 x1b hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">(4,110) </div></td><td class=\"c x1af y12bf w65 h2a\"><div class=\"t m0 x67 h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">(4,213) </div></td></tr><tr><td class=\"c x150 y12c0 w26b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">$0.05)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>A <span class=\"_ _5\"></span>$0.05/lb <span class=\"_ _5\"></span>movement <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _5\"></span>prices <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>determined <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reasonably <span class=\"_ _5\"></span>possible <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>on historical volatility over the<span class=\"_ _0\"></span> past two years. (d)<span class=\"ff1e\"> </span>Interest ra<span class=\"_ _0\"></span>te risk  Interest <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>instruments <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>fluctuate <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>changes <span class=\"_ _5\"></span>in market interest<span class=\"_ _0\"></span> rates. <span class=\"_ _0\"></span>Borrowings is<span class=\"_ _0\"></span>sued at <span class=\"_ _0\"></span>variable rates exp<span class=\"_ _0\"></span>ose the <span class=\"_ _e\"></span>Group to cash<span class=\"_ _0\"></span> flow inte<span class=\"_ _0\"></span>rest rate<span class=\"_ _0\"></span> risk. <span class=\"_ _5\"></span>Borrowings <span class=\"_ _3\"></span>issued <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>xed <span class=\"_ _3\"></span>rates <span class=\"_ _5\"></span>expose <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isk. <span class=\"_ _5\"></span>The <span class=\"_ _3\"></span>Group\u2019s management monitors the i<span class=\"_ _0\"></span>nterest rate fluctuations on <span class=\"_ _0\"></span>a continuous basis and act<span class=\"_ _0\"></span>s accordingly. At the reporting date the int<span class=\"_ _0\"></span>erest rate profile of inte<span class=\"_ _0\"></span>rest<span class=\"_ _1\"></span>-bearing financial instrumen<span class=\"_ _0\"></span>ts was: <table class=\"s w26f hf5\" id=\"_5cce3740-e82c-47f8-a5dd-82ba62857bc8\"><tr><td class=\"c x18b y12d1 w136 h20\"><div class=\"t m0 x0 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b6 y12d1 w137 h20\"><div class=\"t m0 x52 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1b7 y12d1 wd h20\"><div class=\"t m0 x52 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x18b y12d2 w136 h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Variable rate instruments<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x18b y12d3 w136 h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Financial assets </div></td><td class=\"c x1b6 y12d3 w137 h20\"><div class=\"t m0 xd h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x1b7 y12d3 wd h20\"><div class=\"t m0 x2 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">121,007<span class=\"ff1\"> </span></div></td></tr></table>An  increase  of  100  ba<span class=\"_ _0\"></span>sis  points  in  interest <span class=\"_ _f\"> </span>rates  at  31  Decembe<span class=\"_ _0\"></span>r  202<span class=\"_ _1\"></span>4  would  have  increas<span class=\"_ _0\"></span>ed  / (decreased) <span class=\"_ _3\"></span>equity <span class=\"_ _5\"></span>and <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss <span class=\"_ _5\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>amounts <span class=\"_ _3\"></span>shown <span class=\"_ _3\"></span>below. <span class=\"_ _3\"></span>This <span class=\"_ _5\"></span>analysis <span class=\"_ _3\"></span>assumes <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span> other <span class=\"_ _4\"> </span>variables, <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>particula<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>foreign <span class=\"_ _4\"> </span>currency <span class=\"_ _3\"></span>rates, <span class=\"_ _4\"> </span>remain <span class=\"_ _4\"> </span>constant. <span class=\"_ _4\"> </span>For <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>decrease <span class=\"_ _4\"> </span>of <span class=\"_ _3\"></span>100 <span class=\"_ _4\"> </span>basis points there would be an<span class=\"_ _0\"></span> equal and opposite impact on the pr<span class=\"_ _0\"></span>ofit and other equity. <table class=\"s w270 hf6\" id=\"_3c4d21f0-87da-4103-82a8-42df5c9d2501\"><tr><td></td><td></td><td class=\"c x1b9 y12d4 w139 h4b\"><div class=\"t m0 x84 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Equity<span class=\"ff1\"> </span></div></td><td class=\"c x1ba y12d4 w13b h4b\"><div class=\"t m0 x8 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Profit or loss<span class=\"ff1\"> </span></div></td><td></td></tr><tr><td class=\"c x1bb y12d5 w138 h4a\"><div class=\"t m0 x0 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b9 y12d5 wf h4a\"><div class=\"t m0 x1f h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1bc y12d5 w13c h4a\"><div class=\"t m0 x15 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td><td class=\"c x1bd y12d5 wdc h4a\"><div class=\"t m0 x54 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1be y12d5 w13d h4a\"><div class=\"t m0 x4c h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x1bb y12d6 w138 h4b\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Variable rate instruments </div></td><td class=\"c x1b9 y12d6 wf h4b\"><div class=\"t m0 x53 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">529 </div></td><td class=\"c x1bc y12d6 w13c h4b\"><div class=\"t m0 x84 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">1,2<span class=\"lsf\">10</span> </div></td><td class=\"c x1bd y12d6 wdc h4b\"><div class=\"t m0 x1b h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">529 </div></td><td class=\"c x1be y12d6 w13d h4b\"><div class=\"t m0 x18 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">1,2<span class=\"lsf\">10<span class=\"_ _3c\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Foreign currency sensitivit<span class=\"_ _0\"></span>y The <span class=\"_ _6\"> </span>following <span class=\"_ _6\"> </span>table <span class=\"_ _f\"> </span>demon<span class=\"_ _0\"></span>strates <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>ensitivity <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>reasonably <span class=\"_ _f\"> </span>possible <span class=\"_ _6\"> </span>change <span class=\"_ _4\"> </span>in  the<span class=\"_ _0\"></span>  foreign<span class=\"_ _e\"></span> exchange rate, with all othe<span class=\"_ _0\"></span>r variables held constant, of t<span class=\"_ _0\"></span>he Group\u2019s profit before tax <span class=\"_ _0\"></span>due to changes in the carrying value <span class=\"_ _0\"></span>of monetary assets and liabilitie<span class=\"_ _0\"></span>s at reporting date: <table class=\"s w243 hea\" id=\"_c9d8c141-1c78-418f-874b-bc116be3b5eb\"><tr><td></td><td class=\"c x1a0 y1287 w244 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on profit<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1289 w245 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on profit<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y128a w246 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on equity for<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y128b w247 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on equity for<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y128c w248 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">before tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y128d w249 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">before tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y128e w24a heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">the year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y128f w24b hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">the year ended 31<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1290 w24c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1291 w24d hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y1292 w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y1293 w24f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1294 w250 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y1295 w251 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a2 y1296 w252 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a3 y1297 w253 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a0 y1299 w252 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a1 y129b w253 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decrease)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y129c w12a h80\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y129d w12a h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(+5%) </div></td><td class=\"c x1a4 y129d w12b h35\"><div class=\"t m0 x5e hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">20,364 </div></td><td class=\"c x1a5 y129d w12c h35\"><div class=\"t m0 x59 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">17,454 </div></td><td class=\"c x1a6 y129d w12d h35\"><div class=\"t m0 x66 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">16,698 </div></td><td class=\"c x1a7 y129d w12e h35\"><div class=\"t m0 x66 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">14,312 </div></td></tr><tr><td class=\"c x16d y129e w12a h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(-5%) </div></td><td class=\"c x1a4 y129e w12b h35\"><div class=\"t m0 x5c hc yd ff2 fs7 fc1 sc0 ls0 ws0\">(20,364) </div></td><td class=\"c x1a5 y129e w12c h35\"><div class=\"t m0 x21 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(17,454) </div></td><td class=\"c x1a6 y129e w12d h35\"><div class=\"t m0 x65 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">(16,698) </div></td><td class=\"c x1a7 y129e w12e h35\"><div class=\"t m0 x65 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(14,312) </div></td></tr></table>Commodity price sensitivit<span class=\"_ _0\"></span>y  The table bel<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>w summari<span class=\"_ _0\"></span>ses the im<span class=\"_ _0\"></span>pact on p<span class=\"_ _0\"></span>rofit before <span class=\"_ _0\"></span>tax for <span class=\"_ _0\"></span>changes in <span class=\"_ _0\"></span>commodity p<span class=\"_ _0\"></span>rices on the<span class=\"_ _e\"></span> fair <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>derivative <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>instruments <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>trade <span class=\"_ _3\"></span>receivables <span class=\"_ _6\"> </span>that <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>subject <span class=\"_ _3\"> </span>to <span class=\"_ _4\"> </span>provisional pricing. <span class=\"_ _f\"> </span>The <span class=\"_ _6\"> </span>impact <span class=\"_ _f\"> </span>on <span class=\"_ _6\"> </span>equity <span class=\"_ _f\"> </span>is <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>same <span class=\"_ _f\"> </span>as <span class=\"_ _6\"> </span>the  imp<span class=\"_ _0\"></span>act <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>profit  b<span class=\"_ _0\"></span>efore <span class=\"_ _f\"> </span>income <span class=\"_ _6\"> </span>tax, <span class=\"_ _f\"> </span>as <span class=\"_ _f\"> </span>these<span class=\"_ _0\"></span> derivative financial instr<span class=\"_ _0\"></span>uments have not been<span class=\"_ _0\"></span> designated as hedges<span class=\"_ _0\"></span> under IFRS 9. Instead,<span class=\"_ _0\"></span> they are classified as held-for-trading<span class=\"_ _0\"></span> and are therefore fair value<span class=\"_ _0\"></span>d through <span class=\"_ _1\"></span>profit or loss.<span class=\"_ _0\"></span> The <span class=\"_ _5\"></span>derivative <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>instr<span class=\"_ _0\"></span>uments <span class=\"_ _5\"></span>referenced <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>this <span class=\"_ _1\"></span>sensitivity <span class=\"_ _5\"></span>analysis <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>economic <span class=\"_ _5\"></span>deriva<span class=\"_ _0\"></span>tives rather <span class=\"_ _c\"> </span>than <span class=\"_ _12\"> </span>hedge <span class=\"_ _c\"> </span>derivatives. <span class=\"_ _c\"> </span>T<span class=\"_ _1\"></span>hese <span class=\"_ _c\"> </span>instruments <span class=\"_ _c\"> </span>arise <span class=\"_ _12\"> </span>from <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Group\u2019s <span class=\"_ _12\"> </span>provisional<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>pricing arrangements, whereby co<span class=\"_ _1\"></span>pper concentrate sales <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>initially r<span class=\"_ _1\"></span>ecorded at <span class=\"_ _1\"></span>provisional prices <span class=\"_ _1\"></span>and are subsequently adjusted based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>market prices <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the end <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the quotational <span class=\"_ _1\"></span>period (QP), <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>per the terms <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreements. <span class=\"_ _31\"></span>As<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>result, <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>trade <span class=\"_ _e\"></span>receivables <span class=\"_ _e\"></span>fluctuates <span class=\"_ _e\"></span>with <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mmodity<span class=\"_ _0\"></span> price movements, creating a<span class=\"_ _0\"></span>n embedded derivative that is acc<span class=\"_ _0\"></span>ounted for separately. This <span class=\"_ _e\"></span>der<span class=\"_ _1\"></span>ivative <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>designated <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>hedge <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>classified <span class=\"_ _0\"></span>as <span class=\"_ _e\"></span>held<span class=\"_ _1\"></span>-for-trading, <span class=\"_ _e\"></span>meaning <span class=\"_ _0\"></span>its <span class=\"_ _e\"></span>fair <span class=\"_ _0\"></span>value fluctuations <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecognised <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>profit <span class=\"_ _e\"></span>or lo<span class=\"_ _0\"></span>ss. <span class=\"_ _0\"></span>Since <span class=\"_ _e\"></span>this <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>icing <span class=\"_ _e\"></span>adjustment <span class=\"_ _e\"></span>is <span class=\"_ _0\"></span>directly <span class=\"_ _e\"></span>linked <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>revenue, the impact on profit befo<span class=\"_ _0\"></span>re tax (PBT) and equity is the same. The analysis is ba<span class=\"_ _0\"></span>sed on the assumpti<span class=\"_ _0\"></span>on that copper<span class=\"_ _0\"></span> prices move by $0.<span class=\"_ _0\"></span>05/lb, with all othe<span class=\"_ _0\"></span>r variables<span class=\"_ _0\"></span> held <span class=\"_ _5\"></span>constant. <span class=\"_ _1\"></span>Reasonably <span class=\"_ _5\"></span>possible <span class=\"_ _1\"></span>movements <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>comm<span class=\"_ _0\"></span>odity <span class=\"_ _5\"></span>prices <span class=\"_ _5\"></span>were <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>etermined <span class=\"_ _5\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>a review of the last two <span class=\"_ _0\"></span>years' historical prices.<span class=\"_ _3c\"> </span><table class=\"s w254 hef\" id=\"_803ed1ad-1108-47c9-8c27-05087304d164\"><tr><td></td><td class=\"c x1a8 y129f w255 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a0 w256 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a1 w257 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12a2 w256 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Effect on<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12a3 w258 hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">profit before<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a4 w259 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">profit before<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a5 w25a hf0\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">equity for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12a6 w25b hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">equity for the<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12a7 w25c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12a8 w25d hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">tax for the<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12a9 w25e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12aa w25f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12ab w260 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12ac w25f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">year ended 31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12ad w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12ae w24f hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12af w24e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Dec 2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b0 w261 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Dec 2023<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12b1 w262 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(decr<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12b2 w263 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(dec<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 y12b3 w264 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">increase/(dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b4 w265 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">increase/(decr<span class=\"_ _3c\"> </span></div></td><td class=\"c x1aa y12b5 w266 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">ease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ab y12b6 w267 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">rease)<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x16d y12b7 w12f hab\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1a8 y12b8 w268 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">rease)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1a9 y12b9 w269 hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">ease)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y12ba w12f h2a\"><div class=\"t m0 x5 h2 y2e6 ff2 fs0 fc1 sc0 ls0 ws0\">Increase/(decrease) i<span class=\"_ _0\"></span>n </div><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">copper prices </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y12bb w26a hf1\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Increase $0.05/lb (2023:<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ac y12bc w130 h51\"><div class=\"t m0 xb9 hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">5,012 </div></td><td class=\"c x1ad y12bc w133 h51\"><div class=\"t m0 x84 h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">5,138 </div></td><td class=\"c x1ae y12bc w130 h51\"><div class=\"t m0 x4c hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">4,110 </div></td><td class=\"c x1af y12bc w65 h51\"><div class=\"t m0 x1d h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">4,213 </div></td></tr><tr><td class=\"c x150 y12bd w26b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">$0.05)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y12be w26c hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Decrease $0.05/lb (2023:<span class=\"_ _3c\"> </span></div></td><td class=\"c x1ac y12bf w130 h2a\"><div class=\"t m0 x1a hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">(5,012) </div></td><td class=\"c x1ad y12bf w133 h2a\"><div class=\"t m0 x1d h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">(5,138) </div></td><td class=\"c x1ae y12bf w130 h2a\"><div class=\"t m0 x1b hc y507 ff2 fs7 fc1 sc0 ls0 ws0\">(4,110) </div></td><td class=\"c x1af y12bf w65 h2a\"><div class=\"t m0 x67 h18 y507 ff1 fs7 fc1 sc0 ls0 ws0\">(4,213) </div></td></tr><tr><td class=\"c x150 y12c0 w26b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">$0.05)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>A <span class=\"_ _5\"></span>$0.05/lb <span class=\"_ _5\"></span>movement <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _5\"></span>prices <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>determined <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reasonably <span class=\"_ _5\"></span>possible <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>on historical volatility over the<span class=\"_ _0\"></span> past two years. ",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "(c)<span class=\"ff1e\"> <span class=\"_ _5\"></span></span>Credit risk  Credit <span class=\"_ _3\"></span>risk<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>arises <span class=\"_ _5\"></span>when <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fail<span class=\"_ _0\"></span>ure <span class=\"_ _3\"></span>by <span class=\"_ _5\"></span>counterparties <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>discharge <span class=\"_ _5\"></span>their <span class=\"_ _3\"></span>obligations<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>could <span class=\"_ _5\"></span>reduce <span class=\"_ _3\"></span>the amount of future cash<span class=\"_ _0\"></span> inflows from financial <span class=\"_ _0\"></span>assets on hand at the <span class=\"_ _0\"></span>reporting date. The Group has no<span class=\"_ _e\"></span> significant <span class=\"_ _e\"></span>concentration <span class=\"_ _31\"></span>of <span class=\"_ _e\"></span>credit <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>isk. <span class=\"_ _e\"></span>The <span class=\"_ _31\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _e\"></span>has <span class=\"_ _e\"></span>policies <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>place <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>ensure <span class=\"_ _e\"></span>that <span class=\"_ _e\"></span>sales <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>products<span class=\"_ _0\"></span> and s<span class=\"_ _0\"></span>ervices <span class=\"_ _0\"></span>are m<span class=\"_ _0\"></span>ade <span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>ustomers <span class=\"_ _0\"></span>with <span class=\"_ _e\"></span>an appropriate<span class=\"_ _0\"></span> credit<span class=\"_ _0\"></span> histo<span class=\"_ _0\"></span>ry and <span class=\"_ _e\"></span>monitors <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>ontinuous basis <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>ageing  p<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ofile <span class=\"_ _6\"> </span>of<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>its <span class=\"_ _f\"> </span>receivables. <span class=\"_ _6\"> </span>The <span class=\"_ _f\"> </span>Group <span class=\"_ _6\"> </span>has  policie<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>limit <span class=\"_ _6\"> </span>the  a<span class=\"_ _0\"></span>mount <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>credit<span class=\"_ _e\"></span> exposure to any financial in<span class=\"_ _0\"></span>stitution. Except <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>detailed <span class=\"_ _3\"> </span>in <span class=\"_ _3\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>following <span class=\"_ _3\"></span>table, <span class=\"_ _3\"></span>the <span class=\"_ _3\"> </span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>financial <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>recorded <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the financial <span class=\"_ _5\"></span>statements, <span class=\"_ _5\"></span>which <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>impairment <span class=\"_ _5\"></span>losses, <span class=\"_ _5\"></span>represents <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>maximum<span class=\"_ _e\"></span> <span class=\"_ _3\"></span>credit <span class=\"_ _5\"></span>exposure without taking account <span class=\"_ _0\"></span>of the value of any collate<span class=\"_ _0\"></span>ral obtaine<span class=\"ls71\">d:</span> <table class=\"s w26d hf3\" id=\"_e49dceb1-6284-40e1-99e2-5339e02e4074\"><tr><td class=\"c x1b1 y12c1 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc3 sc0 ls0 ws0\">(<span class=\"ff9 fc4\">Euro 000\u2019s</span>)<span class=\"_ _0\"></span> </div></td><td class=\"c x1b2 y12c1 w45 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1b3 y12c1 w46 h10\"><div class=\"t m0 x4d h18 y30 ff1 fs7 fc4 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x1b1 y12c2 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Unrestricted <span class=\"_ _0\"></span>cash and cash <span class=\"_ _0\"></span>equivalents at Group<span class=\"_ _0\"></span> level </div></td><td class=\"c x1b2 y12c2 w45 h10\"><div class=\"t m0 x67 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">43,184 </div></td><td class=\"c x1b3 y12c2 w46 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">94,868 </div></td></tr><tr><td class=\"c x1b1 y12c3 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Unrestricted <span class=\"_ _0\"></span>cash and cash equival<span class=\"_ _0\"></span>ents at Operation<span class=\"_ _0\"></span> level </div></td><td class=\"c x1b2 y12c3 w45 h10\"><div class=\"t m0 x1b hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">9,694 </div></td><td class=\"c x1b3 y12c3 w46 h10\"><div class=\"t m0 x1a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">26,139 </div></td></tr><tr><td class=\"c x1b1 y12c4 w44 h10\"><div class=\"t m0 x11 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">Consolidated ca<span class=\"_ _0\"></span>sh and cash <span class=\"_ _0\"></span>equivalents </div></td><td class=\"c x1b2 y12c4 w45 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x1b3 y12c4 w46 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">121,007 </div></td></tr><tr><td class=\"c x1b1 y12c5 w44 h16\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Net cash positi<span class=\"_ _0\"></span>on</div><div class=\"t m0 xc9 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\"> (1) </div><div class=\"t m0 xae h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1b2 y12c5 w45 h16\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">35,091 </div></td><td class=\"c x1b3 y12c5 w46 h16\"><div class=\"t m0 x67 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">54,320 </div></td></tr><tr><td class=\"c x1b1 y12c6 w44 h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Working capit<span class=\"_ _0\"></span>al surplus </div></td><td class=\"c x1b2 y12c6 w45 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">44,728 </div></td><td class=\"c x1b3 y12c6 w46 h10\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">68,618 </div></td></tr></table>There <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>no <span class=\"_ _e\"></span>collaterals <span class=\"_ _e\"></span>held <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>espect <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>these <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>there <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>no <span class=\"_ _0\"></span>financial <span class=\"_ _e\"></span>assets that are past due or impai<span class=\"_ _0\"></span>red as at 31 December 2024 and 2023. The table below presen<span class=\"_ _0\"></span>ts the Group's financial assets<span class=\"_ _0\"></span> exposed to credit risk as a<span class=\"_ _0\"></span>t 31 December 2024 and 31 December 2023, clas<span class=\"_ _0\"></span>sified by type of asset. <table class=\"s w26e hf4\" id=\"_3db60e77-e576-41bf-86ca-bdfe74c3cbe4\"><tr><td class=\"c x16d y12c7 w134 h35\"><div class=\"t m0 x5 h12 yf53 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b4 y12c7 w135 h35\"><div class=\"t m0 x7 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1b5 y12c7 w129 h35\"><div class=\"t m0 x8 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12c8 w134 h34\"><div class=\"t m0 x5 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">Non-current financial asset<span class=\"_ _0\"></span>s </div></td><td></td><td></td></tr><tr><td class=\"c x16d y12c9 w134 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current loans </div></td><td class=\"c x1b4 y12c9 w135 h35\"><div class=\"t m0 x7 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">2,768 </div></td><td class=\"c x1b5 y12c9 w129 h35\"><div class=\"t m0 x29 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">233 </div></td></tr><tr><td class=\"c x16d y12ca w134 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current deposits </div></td><td class=\"c x1b4 y12ca w135 h35\"><div class=\"t m0 x67 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">611 </div></td><td class=\"c x1b5 y12ca w129 h35\"><div class=\"t m0 x54 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">307 </div></td></tr><tr><td></td><td class=\"c x1b4 y12cb w135 h34\"><div class=\"t m0 x7 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3,379 </div></td><td class=\"c x1b5 y12cb w129 h34\"><div class=\"t m0 x68 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">540 </div></td></tr><tr><td class=\"c x16d y12cc w134 h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">Current financial assets </div></td><td></td><td></td></tr><tr><td class=\"c x16d y12cd w134 h99\"><div class=\"t m0 x5 h12 yf71 ff1 fs0 fc1 sc0 ls0 ws0\">Current loans </div></td><td class=\"c x1b4 y12cd w135 h99\"><div class=\"t m0 xe0 hc yf72 ff2 fs7 fc1 sc0 ls0 ws0\">5,352 </div></td><td class=\"c x1b5 y12cd w129 h99\"><div class=\"t m0 xb9 h18 yf72 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y12ce w134 h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Current receivables </div></td><td class=\"c x1b4 y12ce w135 h35\"><div class=\"t m0 xc hc yd ff2 fs7 fc1 sc0 ls0 ws0\">11,458 </div></td><td class=\"c x1b5 y12ce w129 h35\"><div class=\"t m0 x52 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">16,039 </div></td></tr><tr><td></td><td class=\"c x1b4 y12cf w135 h35\"><div class=\"t m0 x52 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">16,810 </div></td><td class=\"c x1b5 y12cf w129 h35\"><div class=\"t m0 x52 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">16,039 </div></td></tr><tr><td class=\"c x16d y12d0 w134 h35\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1b4 y12d0 w135 h35\"><div class=\"t m0 xb h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">20,189 </div></td><td class=\"c x1b5 y12d0 w129 h35\"><div class=\"t m0 xa h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">16,579 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "3.2 Capital risk management<span class=\"ff2 fs0\"> </span>The <span class=\"_ _e\"></span>Group co<span class=\"_ _0\"></span>nsiders <span class=\"_ _e\"></span>its capit<span class=\"_ _0\"></span>al st<span class=\"_ _0\"></span>ructure <span class=\"_ _e\"></span>to c<span class=\"_ _0\"></span>onsist <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>share <span class=\"_ _0\"></span>capital, <span class=\"_ _e\"></span>share p<span class=\"_ _0\"></span>remium <span class=\"_ _e\"></span>and sha<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>options<span class=\"_ _0\"></span> reserve.  The <span class=\"_ _f\"> </span>Group\u2019s  object<span class=\"_ _0\"></span>ives  when  man<span class=\"_ _0\"></span>aging  capital  are  t<span class=\"_ _0\"></span>o  safeguard <span class=\"_ _f\"> </span>the  Group\u2019s <span class=\"_ _f\"> </span>ability  t<span class=\"_ _0\"></span>o continue <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>a <span class=\"_ _4\"> </span>g<span class=\"_ _1\"></span>oing <span class=\"_ _4\"> </span>concern <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>order <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>provide <span class=\"_ _6\"> </span>returns <span class=\"_ _4\"> </span>for<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>shareholders <span class=\"_ _6\"> </span>and <span class=\"_ _4\"> </span>benefits <span class=\"_ _6\"> </span>for <span class=\"_ _4\"> </span>other stakeholders and to maintain an optimal capital st<span class=\"_ _0\"></span>ructure to reduce the cost of capital. The Group is not subject to any exte<span class=\"_ _0\"></span>rnally imposed capital requiremen<span class=\"_ _0\"></span>ts. In <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>rder <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>maintain <span class=\"_ _e\"></span>or adju<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>structure, <span class=\"_ _e\"></span>the G<span class=\"_ _0\"></span>roup <span class=\"_ _0\"></span>issues <span class=\"_ _e\"></span>new share<span class=\"_ _0\"></span>s. Th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>manages its <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ensure <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>able to <span class=\"_ _5\"></span>contin<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>concern <span class=\"_ _1\"></span>while <span class=\"_ _1\"></span>maximising the <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eturn<span class=\"_ _0\"></span> to shareholders th<span class=\"_ _0\"></span>rough the optimisati<span class=\"_ _0\"></span>on of the debt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>and equity balan<span class=\"_ _0\"></span>ce. The AC <span class=\"_ _0\"></span>reviews the capita<span class=\"_ _0\"></span>l structure on a continuing ba<span class=\"_ _0\"></span>sis. The <span class=\"_ _1\"></span>Group\u2019s objectives <span class=\"_ _1\"></span>when managing <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>safeguard the <span class=\"_ _1\"></span>Group\u2019s ability <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>continue as <span class=\"_ _1\"></span>a going <span class=\"_ _1\"></span>concern and <span class=\"_ _1\"></span>to maintain <span class=\"_ _1\"></span>an optimal <span class=\"_ _1\"></span>capital structure <span class=\"_ _1\"></span>so as <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>maximise shareholder value. <span class=\"_ _1\"></span>In order <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>maintain <span class=\"_ _4\"> </span>or <span class=\"_ _6\"> </span>achieve <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>optimal <span class=\"_ _4\"> </span>capital <span class=\"_ _6\"> </span>structure, <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _6\"> </span>may <span class=\"_ _4\"> </span>adjust <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>amount <span class=\"_ _6\"> </span>of dividend <span class=\"_ _5\"></span>pa<span class=\"_ _0\"></span>yment, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eturn <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>shareholders, <span class=\"_ _5\"></span>issue <span class=\"_ _1\"></span>new <span class=\"_ _1\"></span>shares, <span class=\"_ _5\"></span>buy <span class=\"_ _5\"></span>back <span class=\"_ _1\"></span>issued <span class=\"_ _1\"></span>shares, <span class=\"_ _5\"></span>obtain<span class=\"_ _0\"></span> new borrowings or sell asse<span class=\"_ _0\"></span>ts to reduce borrowing<span class=\"_ _0\"></span>s. The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>monit<span class=\"_ _0\"></span>ors <span class=\"_ _5\"></span>capital <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>gearing <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>atio. <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>earing <span class=\"_ _5\"></span>ratio <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>calculated <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>net debt <span class=\"_ _5\"></span>divided <span class=\"_ _3\"></span>by <span class=\"_ _5\"></span>total <span class=\"_ _3\"></span>capital. <span class=\"_ _5\"></span>Net <span class=\"_ _3\"></span>debt <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>calculated <span class=\"_ _3\"></span>as <span class=\"_ _5\"></span>provisions <span class=\"_ _5\"></span>plus <span class=\"_ _3\"></span>deferred <span class=\"_ _5\"></span>consideration <span class=\"_ _5\"></span>plus trade and other payables l<span class=\"_ _0\"></span>ess cash and cash equivalen<span class=\"_ _0\"></span>t<span class=\"ls6d\">s.</span> <table class=\"s w271 hf7\" id=\"_b9df9676-5a08-4169-b1e8-b8e4e07d3369\"><tr><td class=\"c x1c0 y12d7 w13e h34\"><div class=\"t m0 x11 h12 yd ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c1 y12d7 w4b h34\"><div class=\"t m0 x82 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1c2 y12d7 w4b h34\"><div class=\"t m0 x46 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x1c0 y12d8 w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Total liabilities less cash </div></td><td class=\"c x1c1 y12d8 w4b h35\"><div class=\"t m0 xd h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">104,433 </div></td><td class=\"c x1c2 y12d8 w4b h35\"><div class=\"t m0 xe0 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">57,170 </div></td></tr><tr><td class=\"c x1c0 y12d9 w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Total equity (excluding NCI)<span class=\"_ _0\"></span> </div></td><td class=\"c x1c1 y12d9 w4b h35\"><div class=\"t m0 xd h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">516,384 </div></td><td class=\"c x1c2 y12d9 w4b h35\"><div class=\"t m0 xb h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">501,496 </div></td></tr><tr><td class=\"c x1c0 y12da w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Total capital </div></td><td class=\"c x1c1 y12da w4b h35\"><div class=\"t m0 xd h2 yf53 ff2 fs0 fc1 sc0 lsc ws0\">62<span class=\"ls0\">0,<span class=\"ls1\">187</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y12da w4b h35\"><div class=\"t m0 xd h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">558,666 </div></td></tr><tr><td class=\"c x1c0 y12db w13e h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Gearing ratio </div></td><td class=\"c x1c1 y12db w4b h35\"><div class=\"t m0 xa h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">16.8<span class=\"ls3\">2%</span> </div></td><td class=\"c x1c2 y12db w4b h35\"><div class=\"t m0 x9 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">10.23% </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "<div class=\"c w2 h0 gs15\"><div class=\"t m0 x1 h12 y47e ffa fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 y5e8 ffa fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h44 yf89 ff1 fs2 fc6 sc0 ls0 ws0\">3.3 Critical accounting judgements and Key sources of estimation </div><div class=\"t m0 x1 h44 y380 ff1 fs2 fc6 sc0 ls0 ws0\">uncertainty </div><div class=\"t m0 x1 h12 ye5a ff9 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _4\"> </span>preparation<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>statements <span class=\"_ _3\"></span><span class=\"ff1\">requires <span class=\"_ _4\"> </span>management <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>apply <span class=\"_ _3\"></span>judgements, </span></div><div class=\"t m0 x1 h12 y483 ff1 fs0 fc1 sc0 ls0 ws0\">estimates, <span class=\"_ _7\"> </span>and  assumptions  that <span class=\"_ _7\"> </span>affect <span class=\"_ _7\"> </span>the  recognition <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>measurement  of <span class=\"_ _7\"> </span>assets,  liabilities, </div><div class=\"t m0 x1 h12 y1c6 ff9 fs0 fc1 sc0 ls0 ws0\">revenues, and <span class=\"_ _1\"></span>expenses. These judgements and estimates are based on <span class=\"_ _1\"></span>management\u2019s experience, </div><div class=\"t m0 x1 h12 y94b ff1 fs0 fc1 sc0 ls0 ws0\">industry <span class=\"_ _3\"></span>knowledge, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>expectations <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>future <span class=\"_ _3\"></span>events <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>considered <span class=\"_ _3\"></span>reasona<span class=\"_ _0\"></span>ble <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>the </div><div class=\"t m0 x1 h12 ydb8 ff1 fs0 fc1 sc0 ls0 ws0\">circumstances. </div><div class=\"t m0 x1 h12 y486 ff1 fs0 fc1 sc0 ls0 ws0\">Under <span class=\"_ _a\"> </span>IAS <span class=\"_ _7\"> </span>1 <span class=\"_ _a\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _7\"> </span>Presentation <span class=\"_ _7\"> </span>of <span class=\"_ _a\"> </span>Financial <span class=\"_ _7\"> </span>Statements, <span class=\"_ _7\"> </span>the <span class=\"_ _a\"> </span>Group <span class=\"_ _7\"> </span>distinguishes <span class=\"_ _7\"> </span>between <span class=\"_ _a\"> </span>critical </div><div class=\"t m0 x1 h12 yc7b ff1 fs0 fc1 sc0 ls0 ws0\">accounting judgements <span class=\"_ _0\"></span>and key sources of<span class=\"_ _0\"></span> estimation uncertainty, as the<span class=\"_ _0\"></span>y have different disclosu<span class=\"_ _0\"></span>re </div><div class=\"t m0 x1 h12 yf8a ff1 fs0 fc1 sc0 ls0 ws0\">requirements: </div><div class=\"t m0 xf h13 y489 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Critical <span class=\"_ _c\"> </span>accounting <span class=\"_ _c\"> </span>judg<span class=\"_ _0\"></span>ements <span class=\"_ _c\"> </span>involve <span class=\"_ _c\"> </span>decisions<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>made <span class=\"_ _c\"> </span>by <span class=\"_ _c\"> </span>management<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>applying </div><div class=\"t m0 x10 h12 yf8b ff1 fs0 fc1 sc0 ls0 ws0\">accounting policie<span class=\"_ _0\"></span>s that ha<span class=\"_ _0\"></span>ve the mos<span class=\"_ _0\"></span>t significant im<span class=\"_ _0\"></span>pact on the<span class=\"_ _0\"></span> financial <span class=\"_ _0\"></span>statements (IAS <span class=\"_ _0\"></span>1, </div><div class=\"t m0 x10 h12 yf8c ff1 fs0 fc1 sc0 ls0 ws0\">paragraph <span class=\"_ _a\"> </span>122). <span class=\"_ _c\"> </span>These <span class=\"_ _a\"> </span>judgements <span class=\"_ _a\"> </span>do <span class=\"_ _c\"> </span>not <span class=\"_ _a\"> </span>involve <span class=\"_ _a\"> </span>estimation <span class=\"_ _c\"> </span>uncertaint<span class=\"_ _0\"></span>y <span class=\"_ _c\"> </span>but <span class=\"_ _a\"> </span>require<span class=\"_ _1\"></span> </div><div class=\"t m0 x10 h12 ybbf ff1 fs0 fc1 sc0 ls0 ws0\">management to make subj<span class=\"_ _0\"></span>ective assessments in appl<span class=\"_ _0\"></span>ying IFRS. </div><div class=\"t m0 xf h13 y4fb ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Key <span class=\"_ _5\"></span>sources <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>estimation <span class=\"_ _5\"></span>uncertainty <span class=\"_ _5\"></span>involve <span class=\"_ _5\"></span>assumptions <span class=\"_ _5\"></span>about <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>cr<span class=\"_ _0\"></span>eate <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> </div><div class=\"t m0 x10 h12 yf8d ff1 fs0 fc1 sc0 ls0 ws0\">significant <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>isk <span class=\"_ _e\"></span>of mat<span class=\"_ _0\"></span>erial <span class=\"_ _0\"></span>adjustment <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the c<span class=\"_ _0\"></span>arrying <span class=\"_ _0\"></span>amounts <span class=\"_ _e\"></span>of as<span class=\"_ _0\"></span>sets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>liabilities <span class=\"_ _e\"></span>within </div><div class=\"t m0 x10 h12 y170 ff1 fs0 fc1 sc0 ls0 ws0\">the  next <span class=\"_ _7\"> </span>financial  year <span class=\"_ _7\"> </span>(IAS  1,  paragraph <span class=\"_ _7\"> </span>125).  These <span class=\"_ _7\"> </span>estimates  are  su<span class=\"_ _5\"></span>bject  to  inherent </div><div class=\"t m0 x10 h12 yf8e ff1 fs0 fc1 sc0 ls0 ws0\">uncertainty, and actual <span class=\"_ _0\"></span>results may differ from<span class=\"_ _0\"></span> those originally assumed. </div><div class=\"t m0 x1 h12 y4fe ff1 fs0 fc1 sc0 ls0 ws0\">Management <span class=\"_ _7\"> </span>continuously <span class=\"_ _7\"> </span>evaluates <span class=\"_ _7\"> </span>these <span class=\"_ _7\"> </span>judgements <span class=\"_ _7\"> </span>and <span class=\"_ _a\"> </span>estimates <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>ensure <span class=\"_ _a\"> </span>they <span class=\"_ _7\"> </span>remain </div><div class=\"t m0 x1 h12 y48d ff1 fs0 fc1 sc0 ls0 ws0\">appropriate <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>eflect <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>latest <span class=\"_ _6\"> </span>available <span class=\"_ _f\"> </span>information. <span class=\"_ _6\"> </span>Significant <span class=\"_ _6\"> </span>accounting <span class=\"_ _6\"> </span>judgements <span class=\"_ _6\"> </span>and </div><div class=\"t m0 x1 h12 y150 ff1 fs0 fc1 sc0 ls0 ws0\">critical <span class=\"_ _4\"> </span>estimates <span class=\"_ _4\"> </span>identified <span class=\"_ _4\"> </span>by <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>ar<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>outlined <span class=\"_ _4\"> </span>below, <span class=\"_ _4\"> </span>along <span class=\"_ _4\"> </span>with <span class=\"_ _4\"> </span>their <span class=\"_ _6\"> </span>potential <span class=\"_ _3\"> </span>financial </div><div class=\"t m0 x1 h12 yf8f ff1 fs0 fc1 sc0 ls0 ws0\">impact. </div><div class=\"t m0 x1 had yf82 ff2 fsc fc1 sc0 ls0 ws0\">Critical accou<span class=\"_ _0\"></span>nting judgme<span class=\"_ _0\"></span>nts<span class=\"fs5\"> </span></div><div class=\"t m0 x1 h2 ydc9 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 y1d6 ff1 fs0 fc1 sc0 ls0 ws0\">(a) Consolidation of Cobre<span class=\"_ _0\"></span> San Rafael </div><div class=\"t m0 x1 h12 y473 ff1 fs0 fc1 sc0 ls0 ws0\">Cobre <span class=\"_ _3\"></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _3\"></span>S.L. <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>entity <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>holds <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>mining <span class=\"_ _3\"></span>rights <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>Proyecto <span class=\"_ _3\"></span>Touro. <span class=\"_ _3\"></span>Although <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y23b ff1 fs0 fc1 sc0 ls0 ws0\">Group initially owned <span class=\"_ _1\"></span>only a 10% <span class=\"_ _1\"></span>equity interest, management has exercised judgement under IFRS </div><div class=\"t m0 x1 h12 y474 ff1 fs0 fc1 sc0 ls0 ws0\">10 <span class=\"_ _1\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>Consolidated Financial <span class=\"_ _1\"></span>Statements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>determined<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>At<span class=\"_ _1\"></span>alaya <span class=\"_ _1\"></span>controls <span class=\"_ _1\"></span>Cobre San <span class=\"_ _1\"></span>Rafael, S.L. </div><div class=\"t m0 x1 h12 y331 ff9 fs0 fc1 sc0 ls0 ws0\">and should consolidate up<span class=\"_ _0\"></span> to 80% of its interest in the <span class=\"_ _0\"></span>Group\u2019s financial statements.<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h12 y332 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 ye46 ff1 fs0 fc1 sc0 ls0 ws0\">This judgement is based <span class=\"_ _0\"></span>on the following key factors: </div><div class=\"t m0 x1 h12 y593 ff1 fs0 fc1 sc0 ls0 ws0\">Power Over Relevant Activiti<span class=\"_ _0\"></span>es </div><div class=\"t m0 xf h13 y374 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Atalaya <span class=\"_ _0\"></span>has <span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>ubstantive <span class=\"_ _e\"></span>rights <span class=\"_ _e\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>enable it <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>direct <span class=\"_ _0\"></span>key <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>perational <span class=\"_ _e\"></span>and finan<span class=\"_ _0\"></span>cial dec<span class=\"_ _0\"></span>isions. </div><div class=\"t m0 xf h13 ydcc ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>has  the<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>ability <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>appoint <span class=\"_ _6\"> </span>key <span class=\"_ _f\"> </span>personnel, <span class=\"_ _6\"> </span>including <span class=\"_ _6\"> </span>senior <span class=\"_ _6\"> </span>management <span class=\"_ _6\"> </span>and </div><div class=\"t m0 x10 h12 ydd5 ff1 fs0 fc1 sc0 ls0 ws0\">operational leadership. </div><div class=\"t m0 xf h13 y336 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>One <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>two <span class=\"_ _3\"></span>Directors <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>Cobre <span class=\"_ _4\"> </span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _3\"> </span>S.L. <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>appointed <span class=\"_ _3\"></span>by <span class=\"_ _4\"> </span>Atalaya, <span class=\"_ _3\"></span>allowing <span class=\"_ _3\"> </span>it <span class=\"_ _4\"> </span>to </div><div class=\"t m0 x10 h12 y3ba ff1 fs0 fc1 sc0 ls0 ws0\">influence strategic decision<span class=\"_ _0\"></span>s. </div><div class=\"t m0 x1 h13 y477 ff8 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span><span class=\"ff1\"> </span></div></div>Exposure to Variable Retu<span class=\"_ _0\"></span>rns -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Atalaya <span class=\"_ _1\"></span>bears financial risks thr<span class=\"_ _1\"></span>ough contractual obligations that <span class=\"_ _1\"></span>require it <span class=\"_ _1\"></span>to absor<span class=\"_ _1\"></span>b Cobre San Rafael, S.L.\u2019s losses,<span class=\"_ _0\"></span> exceeding its initial ownership p<span class=\"_ _0\"></span>ercentage.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span><span class=\"ff9\">The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>provides <span class=\"_ _5\"></span>fundi<span class=\"_ _0\"></span>ng <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>support <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>maintain <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>subsidiary\u2019s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>operations, </span></span>reinforcing its economic exp<span class=\"_ _0\"></span>osure. Control and Increased C<span class=\"_ _0\"></span>onsolidation Up to 80% -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Under IFRS <span class=\"_ _1\"></span>10, co<span class=\"_ _1\"></span>ntrol is determined <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>power over the <span class=\"_ _1\"></span>entity, exposure to <span class=\"_ _1\"></span>variable retur<span class=\"_ _1\"></span>ns,<span class=\"_ _0\"></span> and the ability to affect tho<span class=\"_ _0\"></span>se returns. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span><span class=\"ff9\">Due <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>Atalaya\u2019s <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntractual <span class=\"_ _4\"> </span>rights, <span class=\"_ _6\"> </span>financial <span class=\"_ _6\"> </span>obligations, <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>decision<span class=\"_ _1\"></span></span></span>-making <span class=\"_ _4\"> </span>authority, management has determin<span class=\"_ _0\"></span>ed that the Group exerci<span class=\"_ _0\"></span>ses control over Cobre S<span class=\"_ _0\"></span>an Rafael, S.L. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>As <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>result, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>elected <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>consolidate <span class=\"_ _3\"></span>up <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>80% <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>interest, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>line <span class=\"_ _3\"></span>with <span class=\"_ _5\"></span>its milestone-based <span class=\"_ _6\"> </span>acquisition <span class=\"_ _6\"> </span>framework, <span class=\"_ _6\"> </span>which <span class=\"_ _f\"> </span>allows<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>for <span class=\"_ _6\"> </span>an <span class=\"_ _6\"> </span>increase <span class=\"_ _f\"> </span>in <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>wnership <span class=\"_ _6\"> </span>over time. This a<span class=\"_ _0\"></span>ssessment <span class=\"_ _0\"></span>represents <span class=\"_ _e\"></span>a significant j<span class=\"_ _0\"></span>udgement, a<span class=\"_ _0\"></span>s control <span class=\"_ _e\"></span>is not <span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>solely <span class=\"_ _0\"></span>on the <span class=\"_ _e\"></span>percentage of o<span class=\"_ _1\"></span>wnership but rather on <span class=\"_ _1\"></span>the ability <span class=\"_ _1\"></span>to direct relevant <span class=\"_ _1\"></span>activities and bear <span class=\"_ _1\"></span>associated financial risks. Management continues <span class=\"_ _1\"></span>to monitor <span class=\"_ _5\"></span>chan<span class=\"_ _0\"></span>ges <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contractual <span class=\"_ _1\"></span>arrangements, funding <span class=\"_ _1\"></span>obligations, and decision-making rights to<span class=\"_ _0\"></span> assess whether control remain<span class=\"_ _0\"></span>s appropriate under IFRS<span class=\"_ _0\"></span> 10.<span class=\"_ _1\"></span> Management <span class=\"_ _1\"></span>has <span class=\"_ _5\"></span>exercised<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>judgement <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>determining <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>Atalaya <span class=\"_ _1\"></span>controls <span class=\"_ _1\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _1\"></span>Rafael, <span class=\"_ _5\"></span>S.L.,<span class=\"_ _0\"></span> despite <span class=\"_ _e\"></span>holding <span class=\"_ _e\"></span>only <span class=\"_ _e\"></span>a <span class=\"_ _0\"></span>10% <span class=\"_ _e\"></span>equity <span class=\"_ _e\"></span>interest. <span class=\"_ _e\"></span>Under <span class=\"_ _0\"></span>IFRS <span class=\"_ _e\"></span>10 <span class=\"_ _e\"></span><span class=\"ff9\">\u2013<span class=\"ff1\"> C<span class=\"_ _0\"></span>onsolidated <span class=\"_ _e\"></span>Financial <span class=\"_ _e\"></span>Statements, <span class=\"_ _e\"></span>control </span></span>exists when <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>entity has <span class=\"_ _1\"></span>power over relevant <span class=\"_ _1\"></span>activities, <span class=\"_ _1\"></span>exposure <span class=\"_ _1\"></span>to variable returns, <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>ability to affect those returns.<span class=\"_ _0\"></span> Atalaya <span class=\"_ _3\"></span>has <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>ability <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>appoint <span class=\"_ _3\"></span>key <span class=\"_ _3\"> </span>personnel <span class=\"_ _4\"> </span>and <span class=\"_ _3\"></span>influence <span class=\"_ _3\"></span>strategic <span class=\"_ _3\"></span>decisions <span class=\"_ _3\"></span>through <span class=\"_ _3\"> </span>board representation. <span class=\"_ _c\"> </span>Additionally, <span class=\"_ _c\"> </span>it <span class=\"_ _12\"> </span>bears <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>financial <span class=\"_ _c\"> </span>risks <span class=\"_ _c\"> </span>of <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>subsidiary <span class=\"_ _12\"> </span>due <span class=\"_ _c\"> </span>to <span class=\"_ _12\"> </span>contractua<span class=\"_ _0\"></span>l obligations requirin<span class=\"_ _0\"></span>g it t<span class=\"_ _0\"></span>o absorb its <span class=\"_ _0\"></span>losses. Bas<span class=\"_ _0\"></span>ed on thes<span class=\"_ _0\"></span>e factors, Atalaya c<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>nsolidates up<span class=\"_ _0\"></span> to 80% <span class=\"_ _0\"></span>of its interest in the Group\u2019<span class=\"_ _0\"></span>s financial statements.<span class=\"ff1\"> </span>Contingent Liabilities Relate<span class=\"_ _0\"></span>d to Cobre San Rafael In <span class=\"_ _1\"></span>addition <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>consolidat<span class=\"_ _0\"></span>ion <span class=\"_ _5\"></span>judgem<span class=\"_ _0\"></span>ent, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>evalua<span class=\"_ _0\"></span>ted <span class=\"_ _1\"></span>whether <span class=\"_ _1\"></span>any <span class=\"_ _5\"></span>conti<span class=\"_ _0\"></span>ngent <span class=\"_ _1\"></span>liabilities exist in rel<span class=\"_ _0\"></span>ation to C<span class=\"_ _0\"></span>obre San Rafael <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>r other <span class=\"_ _0\"></span>entities. Und<span class=\"_ _0\"></span>er IAS 37 <span class=\"ff9\">\u2013</span> P<span class=\"_ _0\"></span>rovisions, Contin<span class=\"_ _0\"></span>gent Liabilities<span class=\"_ _0\"></span> and <span class=\"_ _1\"></span>Contingent <span class=\"_ _1\"></span>Assets, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contingent <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>arises <span class=\"_ _5\"></span>whe<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>past event <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>reates <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>pos<span class=\"_ _0\"></span>sible <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bligation,<span class=\"_ _0\"></span> but its settlement depend<span class=\"_ _0\"></span>s on uncertain future events o<span class=\"_ _0\"></span>utside the Group\u2019s cont<span class=\"_ _0\"></span>rol.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>As <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>D<span class=\"_ _1\"></span>ecember <span class=\"_ _5\"></span>2024, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>does <span class=\"_ _3\"></span>not <span class=\"_ _5\"></span>have <span class=\"_ _5\"></span>any <span class=\"_ _5\"></span>significant <span class=\"_ _3\"></span>contingent <span class=\"_ _5\"></span>liabilities <span class=\"_ _5\"></span>other <span class=\"_ _3\"></span>than<span class=\"_ _0\"></span> those <span class=\"_ _5\"></span>related <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _3\"></span>Rafael. <span class=\"_ _5\"></span>The <span class=\"_ _3\"></span>main <span class=\"_ _5\"></span>risks <span class=\"_ _5\"></span>associated <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>CSR <span class=\"_ _5\"></span>include <span class=\"_ _5\"></span>potential <span class=\"_ _5\"></span>leg<span class=\"_ _1\"></span>al <span class=\"_ _5\"></span>and environmental <span class=\"_ _1\"></span>obligations <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>Proyecto <span class=\"_ _1\"></span>Touro's <span class=\"_ _1\"></span>permit<span class=\"_ _1\"></span>ting <span class=\"_ _1\"></span>process, <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>remain <span class=\"_ _1\"></span>subject <span class=\"_ _1\"></span>to ongoing regulatory develop<span class=\"_ _0\"></span>ments. Management <span class=\"_ _1\"></span>continues <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>assess <span class=\"_ _1\"></span>whether <span class=\"_ _5\"></span>any additional <span class=\"_ _1\"></span>provisions <span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contingent <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>should be recognised, considering legal, <span class=\"_ _0\"></span>regulatory, and operational <span class=\"_ _0\"></span>risks affecting the Grou<span class=\"_ _0\"></span>p's interests. (b) Capitalisation of explo<span class=\"_ _0\"></span>ration and evaluation costs Under the Group\u2019s accounting policy, exploration and evaluation expenditure is not capitalised until the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>oint <span class=\"_ _5\"></span>is reached <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>there <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>high <span class=\"_ _5\"></span>degree<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>confidence <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>project\u2019s <span class=\"_ _1\"></span>viability, <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>it <span class=\"_ _1\"></span>is considered <span class=\"_ _5\"></span>probable <span class=\"_ _5\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>economic <span class=\"_ _5\"></span>benefits <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>flow <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ubsequent <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ecovery <span class=\"_ _5\"></span>of<span class=\"_ _0\"></span> the resulting carrying valu<span class=\"_ _0\"></span>e depends on successful de<span class=\"_ _0\"></span>velopment or sale of the unde<span class=\"_ _0\"></span>veloped project. If <span class=\"_ _0\"></span>a project <span class=\"_ _0\"></span>proves <span class=\"_ _0\"></span>to be <span class=\"_ _e\"></span>unviable, all <span class=\"_ _e\"></span>irrecoverable c<span class=\"_ _0\"></span>osts associated <span class=\"_ _e\"></span>with the <span class=\"_ _0\"></span>project <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>of any <span class=\"_ _e\"></span>related impairment provisions a<span class=\"_ _0\"></span>re written off. Judgement <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>required <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>determine<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>when <span class=\"_ _5\"></span>exploration <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>should <span class=\"_ _5\"></span>be <span class=\"_ _5\"></span>capitalised. The <span class=\"_ _6\"> </span>Group <span class=\"_ _4\"> </span>only <span class=\"_ _6\"> </span>capitalises <span class=\"_ _6\"> </span>expenditure <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>nce <span class=\"_ _4\"> </span>there <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>high <span class=\"_ _6\"> </span>degree <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>confidence <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>project\u2019s<span class=\"_ _0\"></span> viability, and future ec<span class=\"_ _0\"></span>onomic benefits are considered<span class=\"_ _0\"></span> probable.<span class=\"_ _1\"></span> Until this point, c<span class=\"_ _0\"></span>osts are expensed. (c) Classification of financial instrum<span class=\"_ _0\"></span>ents Financial <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>classified, <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>subsequently <span class=\"_ _1\"></span>measured <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>amortised <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ost, fair value through OCI, <span class=\"_ _0\"></span>or fair value through pr<span class=\"_ _0\"></span>ofit or loss. The <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>Company <span class=\"_ _5\"></span>exercises <span class=\"_ _3\"></span>judgement<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>upon <span class=\"_ _5\"></span>determining <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>classification <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>financial assets <span class=\"_ _6\"> </span>upon  c<span class=\"_ _0\"></span>onsidering <span class=\"_ _6\"> </span>whether <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>ntractual <span class=\"_ _6\"> </span>features <span class=\"_ _6\"> </span>including <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ate <span class=\"_ _6\"> </span>could <span class=\"_ _6\"> </span>significantly affect future cash flows. Furthermore, judgment is required when assessing whether compensation<span class=\"_ _0\"></span> paid <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>received <span class=\"_ _e\"></span>on <span class=\"_ _0\"></span>early <span class=\"_ _e\"></span>termination <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>lending <span class=\"_ _e\"></span>arrangements <span class=\"_ _31\"></span>results <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>cash <span class=\"_ _e\"></span>flows <span class=\"_ _e\"></span>that <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>not <span class=\"_ _e\"></span>\u2018solely payments of principal and<span class=\"_ _0\"></span> interest (SPPI). The  cla<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>sification <span class=\"_ _6\"> </span>of  financi<span class=\"_ _0\"></span>al  inst<span class=\"_ _0\"></span>ruments <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>equires <span class=\"_ _6\"> </span>judgement  in<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>assessing <span class=\"_ _6\"> </span>whether  c<span class=\"_ _0\"></span>ontractual terms  meet <span class=\"_ _6\"> </span>the  Solely <span class=\"_ _f\"> </span>Payments  of<span class=\"_ _0\"></span>  Principal <span class=\"_ _6\"> </span>and  Interest  (<span class=\"_ _0\"></span>SPPI)  test <span class=\"_ _f\"> </span>under  I<span class=\"_ _0\"></span>FRS  9  <span class=\"ff9\">\u2013</span>  Financial<span class=\"_ _e\"></span> Instruments. <span class=\"_ _3\"></span>Certain <span class=\"_ _3\"> </span>financial <span class=\"_ _4\"> </span>assets <span class=\"_ _4\"> </span>contain <span class=\"_ _3\"></span>features <span class=\"_ _3\"></span>such <span class=\"_ _4\"> </span>as <span class=\"_ _3\"></span>ear<span class=\"_ _1\"></span>ly <span class=\"_ _4\"> </span>termination <span class=\"_ _3\"></span>options <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>linked interest <span class=\"_ _1\"></span>rates, <span class=\"_ _5\"></span>which require <span class=\"_ _5\"></span>management<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>assess <span class=\"_ _1\"></span>their <span class=\"_ _5\"></span>classification<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>as amortised <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>st, <span class=\"_ _1\"></span>fair <span class=\"_ _5\"></span>valu<span class=\"_ _0\"></span>e through OCI, or fair value<span class=\"_ _0\"></span> through profit or loss. (d) Stripping costs The <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>incurs <span class=\"_ _4\"> </span>waste <span class=\"_ _4\"> </span>removal <span class=\"_ _4\"> </span>costs <span class=\"_ _4\"> </span>(stripping <span class=\"_ _4\"> </span>costs) <span class=\"_ _3\"> </span>dur<span class=\"_ _1\"></span>ing <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>development <span class=\"_ _3\"></span>and <span class=\"_ _6\"> </span>production<span class=\"_ _e\"></span> phases <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>its <span class=\"_ _1\"></span>surface <span class=\"_ _1\"></span>mining <span class=\"_ _1\"></span>operations. <span class=\"_ _1\"></span>Furthermore, <span class=\"_ _1\"></span>during <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _5\"></span>producti<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>phas<span class=\"_ _0\"></span>e, <span class=\"_ _5\"></span>stripping<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>cos<span class=\"_ _0\"></span>ts are incurred in <span class=\"_ _1\"></span>the production of <span class=\"_ _1\"></span>inventory as well as <span class=\"_ _1\"></span>in the cr<span class=\"_ _1\"></span>eation of <span class=\"_ _1\"></span>future benefits by improving access and mini<span class=\"_ _0\"></span>ng flexibility <span class=\"_ _0\"></span>in respect of the <span class=\"_ _e\"></span>orebodies to be mined, <span class=\"_ _0\"></span>the latter bein<span class=\"_ _0\"></span>g referred <span class=\"_ _0\"></span>to as a<span class=\"_ _0\"></span> stripping <span class=\"_ _a\"> </span>activity <span class=\"_ _a\"> </span>asset. <span class=\"_ _a\"> </span>Judgement <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>required <span class=\"_ _c\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _c\"> </span>distinguish<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>between <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>development <span class=\"_ _c\"> </span>and<span class=\"_ _e\"></span> production activities at surfa<span class=\"_ _0\"></span>ce mining operations.  The <span class=\"_ _1\"></span>Group is <span class=\"_ _1\"></span>required to <span class=\"_ _1\"></span>identify the <span class=\"_ _1\"></span>separately <span class=\"_ _1\"></span>identifiable components or <span class=\"_ _1\"></span>phases of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>orebodies<span class=\"_ _0\"></span> for  each  of <span class=\"_ _7\"> </span>its  surface  mining  operations.  Judgement<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>is  required  to  identify  and <span class=\"_ _7\"> </span>define  these components, and <span class=\"_ _1\"></span>also <span class=\"_ _1\"></span>to determine <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>expected volumes <span class=\"_ _1\"></span>(tonnes) <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>waste to <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>stripped <span class=\"_ _1\"></span>and ore to be <span class=\"_ _0\"></span>mined in <span class=\"_ _e\"></span>each of <span class=\"_ _0\"></span>these components.<span class=\"_ _0\"></span> These <span class=\"_ _0\"></span>assessments <span class=\"_ _0\"></span>may va<span class=\"_ _0\"></span>ry between<span class=\"_ _0\"></span> mines becau<span class=\"_ _0\"></span>se the<span class=\"_ _0\"></span> assessments <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>undertaken <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>each <span class=\"_ _0\"></span>individual <span class=\"_ _e\"></span>mine <span class=\"_ _e\"></span>and a<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>based <span class=\"_ _e\"></span>on <span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>combination <span class=\"_ _e\"></span>of inf<span class=\"_ _0\"></span>ormation available <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>mine <span class=\"_ _1\"></span>plans, s<span class=\"_ _1\"></span>pecific <span class=\"_ _1\"></span>characteristics <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>orebo<span class=\"_ _1\"></span>dy, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>milestones <span class=\"_ _1\"></span>relating <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>majo<span class=\"_ _0\"></span>r capital investment decision<span class=\"_ _0\"></span>s and the type and grade <span class=\"_ _0\"></span>of minerals being mined. Judgement <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>also <span class=\"_ _4\"> </span>required <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>identify <span class=\"_ _3\"></span>a <span class=\"_ _4\"> </span>suitable <span class=\"_ _3\"></span>production <span class=\"_ _3\"></span>measure <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>can <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>applied <span class=\"_ _3\"></span>in <span class=\"_ _4\"> </span>the calculation and all<span class=\"_ _0\"></span>ocation of <span class=\"_ _0\"></span>production stripping <span class=\"_ _0\"></span>costs betw<span class=\"_ _0\"></span>een inventory and <span class=\"_ _0\"></span>the stripping ac<span class=\"_ _0\"></span>tivity asset. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>considers <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>ratio <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>expected <span class=\"_ _3\"></span>volume <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>waste <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _5\"></span>s<span class=\"_ _1\"></span>tripped <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>expected<span class=\"_ _0\"></span> volume of ore to be mined f<span class=\"_ _0\"></span>or a specific component of t<span class=\"_ _0\"></span>he orebody, compared to the cu<span class=\"_ _0\"></span>rrent period ratio of actual volume of wa<span class=\"_ _0\"></span>ste to the volume of <span class=\"_ _0\"></span>ore to be the most suitable measu<span class=\"_ _0\"></span>re of production. These <span class=\"_ _5\"></span>judgement<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>estimates <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>used <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>calculate <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>allocate <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>produc<span class=\"_ _0\"></span>tion <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>costs to <span class=\"_ _5\"></span>inventor<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>and/or <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>stripping <span class=\"_ _1\"></span>activity <span class=\"_ _5\"></span>asset(s). <span class=\"_ _1\"></span>Furthermore, <span class=\"_ _5\"></span>judgements <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>estimates <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>als<span class=\"_ _0\"></span>o used <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>apply <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>units <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>production<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>method <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>determining <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>depreciable<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>lives<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ippin<span class=\"_ _0\"></span>g activity asset(s). (e) Contingent liabilities A <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>ntingent <span class=\"_ _6\"> </span>liability <span class=\"_ _6\"> </span>arises <span class=\"_ _6\"> </span>where <span class=\"_ _f\"> </span>a <span class=\"_ _6\"> </span>past <span class=\"_ _6\"> </span>event  h<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>taken  pl<span class=\"_ _0\"></span>ace <span class=\"_ _6\"> </span>for <span class=\"_ _f\"> </span>which <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>outcome  w<span class=\"_ _0\"></span>ill <span class=\"_ _f\"> </span>be<span class=\"_ _0\"></span> confirmed only b<span class=\"_ _0\"></span>y the occurrence or non-occur<span class=\"_ _0\"></span>rence of one or more<span class=\"_ _0\"></span> uncertain events outside<span class=\"_ _0\"></span> of the<span class=\"_ _0\"></span> control <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Group, <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>present <span class=\"_ _5\"></span>obligation <span class=\"_ _1\"></span>exists <span class=\"_ _1\"></span>but <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>not <span class=\"_ _5\"></span>recognised <span class=\"_ _1\"></span>because <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>not <span class=\"_ _5\"></span>probabl<span class=\"_ _e\"></span>e that an outflow of resour<span class=\"_ _0\"></span>ces will be required to <span class=\"_ _0\"></span>settle the obligation. A <span class=\"_ _1\"></span>provision <span class=\"_ _1\"></span>is made <span class=\"_ _1\"></span>when <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>loss to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>likely to <span class=\"_ _1\"></span>crystallise. <span class=\"_ _1\"></span>The assessment o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>existence of <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>contingency <span class=\"_ _3\"> </span>and <span class=\"_ _6\"> </span>its <span class=\"_ _4\"> </span>likely <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>utcome, <span class=\"_ _4\"> </span>particularly<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>if <span class=\"_ _6\"> </span>it <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>considered <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>a <span class=\"_ _6\"> </span>provision<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>might <span class=\"_ _4\"> </span>be necessary, involves significa<span class=\"_ _0\"></span>nt judgment taking all relevant fact<span class=\"_ _0\"></span>ors into account. (f) Impairment of asset<span class=\"_ _0\"></span>s Events <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>in circumstances <span class=\"_ _1\"></span>can <span class=\"_ _1\"></span>give <span class=\"_ _5\"></span>rise to <span class=\"_ _5\"></span>sign<span class=\"_ _0\"></span>ificant <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>charges <span class=\"_ _1\"></span>or <span class=\"_ _5\"></span>impairment<span class=\"_ _e\"></span> reversals <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>particular <span class=\"_ _4\"> </span>year. <span class=\"_ _3\"> </span>T<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>Group <span class=\"_ _4\"> </span>assesses <span class=\"_ _4\"> </span>each <span class=\"_ _3\"></span>Cash <span class=\"_ _4\"> </span>Generating <span class=\"_ _4\"> </span>Unit <span class=\"_ _4\"> </span>(\"CGU\") <span class=\"_ _3\"></span>annually <span class=\"_ _4\"> </span>to determine <span class=\"_ _6\"> </span>whether <span class=\"_ _6\"> </span>any <span class=\"_ _f\"> </span>indications <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>impairment <span class=\"_ _6\"> </span>exist. <span class=\"_ _f\"> </span>If <span class=\"_ _6\"> </span>it <span class=\"_ _f\"> </span>was <span class=\"_ _f\"> </span>necessary <span class=\"_ _6\"> </span>management <span class=\"_ _6\"> </span>could<span class=\"_ _0\"></span> contract <span class=\"_ _1\"></span>independent <span class=\"_ _1\"></span>expert <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>value the <span class=\"_ _5\"></span>assets. <span class=\"_ _1\"></span>Where an <span class=\"_ _5\"></span>indicator of <span class=\"_ _5\"></span>impairment exists, <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>formal<span class=\"_ _0\"></span> estimate <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ecoverable <span class=\"_ _e\"></span>amount i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>made, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>is c<span class=\"_ _0\"></span>onsidered <span class=\"_ _e\"></span>the higher <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>less <span class=\"_ _0\"></span>cost to <span class=\"_ _5\"></span>sell <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>value-<span class=\"ls15\">in</span>-use. <span class=\"_ _5\"></span>An <span class=\"_ _5\"></span>impairment<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>loss <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>immediately <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>earnin<span class=\"_ _0\"></span>gs. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>Group has determined that each<span class=\"_ _0\"></span> mine location is a CGU. These <span class=\"_ _7\"> </span>assessments  require <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>use <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>estimates <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>assumptions  such <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>commodity <span class=\"_ _7\"> </span>prices,<span class=\"_ _0\"></span> discount <span class=\"_ _5\"></span>rates, <span class=\"_ _3\"></span>future <span class=\"_ _5\"></span>capital <span class=\"_ _5\"></span>requirements, <span class=\"_ _5\"></span>exploration <span class=\"_ _5\"></span>potential <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>operating <span class=\"_ _5\"></span>performance. <span class=\"_ _5\"></span>Fair value <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>determined <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>price <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>recei<span class=\"_ _0\"></span>ved <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>an <span class=\"_ _5\"></span>asset <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>paid <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>transfer <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>liability in <span class=\"_ _6\"> </span>an  orde<span class=\"_ _0\"></span>rly <span class=\"_ _6\"> </span>transaction <span class=\"_ _f\"> </span>between <span class=\"_ _6\"> </span>market <span class=\"_ _6\"> </span>participants <span class=\"_ _6\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>measurement <span class=\"_ _6\"> </span>date. <span class=\"_ _6\"> </span>Fair  val<span class=\"_ _0\"></span>ue <span class=\"_ _f\"> </span>for mineral <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>generally <span class=\"_ _5\"></span>determined <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>esent <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>cash <span class=\"_ _5\"></span>flows <span class=\"_ _5\"></span>arising from <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>use <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>asset, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>includes <span class=\"_ _1\"></span>estimates s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>future <span class=\"_ _5\"></span>expan<span class=\"_ _0\"></span>sion plans <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>eventual <span class=\"_ _5\"></span>disposal, <span class=\"_ _5\"></span>using <span class=\"_ _1\"></span>assumptions <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>an <span class=\"_ _5\"></span>independent <span class=\"_ _5\"></span>mark<span class=\"_ _0\"></span>et <span class=\"_ _5\"></span>participant <span class=\"_ _5\"></span>ma<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>take into <span class=\"_ _e\"></span>account. Cash<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>discounted <span class=\"_ _e\"></span>at <span class=\"_ _0\"></span>an app<span class=\"_ _e\"></span>ropr<span class=\"_ _1\"></span>iate <span class=\"_ _e\"></span>discount <span class=\"_ _e\"></span>rate t<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>termine <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> ne<span class=\"_ _0\"></span>t p<span class=\"_ _0\"></span>resent value. <span class=\"_ _e\"></span>For <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>purpose <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>calculating <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>impairment <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>any <span class=\"_ _e\"></span>asset, <span class=\"_ _e\"></span>management <span class=\"_ _e\"></span>regards <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>individual mine or works site as a CGU. Although management <span class=\"_ _0\"></span>has m<span class=\"_ _0\"></span>ade its best estimate <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f these fact<span class=\"_ _0\"></span>ors, it is po<span class=\"_ _0\"></span>ssible that changes<span class=\"_ _0\"></span> could occur in <span class=\"_ _0\"></span>the near <span class=\"_ _0\"></span>term that <span class=\"_ _0\"></span>could advers<span class=\"_ _0\"></span>ely affect mana<span class=\"_ _0\"></span>gement\u2019s <span class=\"_ _0\"></span>estimate of t<span class=\"_ _0\"></span>he net <span class=\"_ _0\"></span>cash flow t<span class=\"_ _0\"></span>o be generated from its p<span class=\"_ _0\"></span>rojects. The <span class=\"_ _d\"> </span>assessment <span class=\"_ _b\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _d\"> </span>impairment <span class=\"_ _b\"> </span>indicators <span class=\"_ _d\"> </span>and <span class=\"_ _d\"> </span>the <span class=\"_ _d\"> </span>recoverable <span class=\"_ _b\"> </span>amount <span class=\"_ _d\"> </span>of <span class=\"_ _d\"> </span>assets <span class=\"_ _d\"> </span>requires management to <span class=\"_ _0\"></span>estimate fu<span class=\"_ _0\"></span>ture cash flow<span class=\"_ _0\"></span>s, discount r<span class=\"_ _0\"></span>ates, and <span class=\"_ _0\"></span>market conditions.<span class=\"_ _0\"></span> After perf<span class=\"_ _0\"></span>orming sensitivity calculations, a 1<span class=\"_ _0\"></span>0% decrease in copper p<span class=\"_ _0\"></span>rices would not result in an impairment charge. Key sources of e<span class=\"_ _0\"></span>stimation unce<span class=\"_ _0\"></span>rtainty (g) Ore reserve and mine<span class=\"_ _0\"></span>ral resource estimates The <span class=\"_ _5\"></span>estimation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _5\"></span>reserves <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>mineral<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>resources <span class=\"_ _5\"></span>impacts <span class=\"_ _5\"></span>various <span class=\"_ _5\"></span>accounting <span class=\"_ _1\"></span>estimates <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the Group\u2019s  financial <span class=\"_ _7\"> </span>statements<span class=\"ff1\"> <span class=\"_ _7\"> </span>that<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>requires <span class=\"_ _7\"> </span>  critical <span class=\"_ _7\"> </span>accounting  judgement. <span class=\"_ _7\"> </span>.  While <span class=\"_ _7\"> </span>ore  reserve </span>estimates <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>based <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>geological, <span class=\"_ _3\"> </span>technical, <span class=\"_ _4\"> </span>and <span class=\"_ _3\"> </span>economic <span class=\"_ _4\"> </span>assessments <span class=\"_ _4\"> </span>performed <span class=\"_ _3\"></span>by <span class=\"_ _4\"> </span>qualified persons, <span class=\"_ _a\"> </span>they <span class=\"_ _a\"> </span>are <span class=\"_ _c\"> </span>not <span class=\"_ _a\"> </span>standalone <span class=\"_ _a\"> </span>accounting <span class=\"_ _a\"> </span>estimates <span class=\"_ _a\"> </span>under <span class=\"_ _a\"> </span>IFRS. <span class=\"_ _c\"> </span>Instead,<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>they <span class=\"_ _7\"> </span>act <span class=\"_ _c\"> </span>as <span class=\"_ _a\"> </span>key assumptions that influenc<span class=\"_ _0\"></span>e multiple financial statement areas, including: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Depreciation <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>amortisation, <span class=\"_ _2a\"> </span>particularly <span class=\"_ _12\"> </span>for <span class=\"_ _12\"> </span>assets <span class=\"_ _2a\"> </span>depreciated <span class=\"_ _2a\"> </span>using <span class=\"_ _12\"> </span>the <span class=\"_ _2a\"> </span>unit-<span class=\"ls26\">of</span>-<span class=\"_ _3c\"> </span>production (UOP) method.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Impairment <span class=\"_ _1\"></span>assessments, <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>future <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>cash <span class=\"_ _5\"></span>fl<span class=\"_ _0\"></span>ows <span class=\"_ _5\"></span>depend o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>estim<span class=\"_ _0\"></span>ated <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>overable reserves.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Capitalisation of <span class=\"_ _1\"></span>stripping <span class=\"_ _1\"></span>costs, which <span class=\"_ _1\"></span>determines whether waste<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>removal costs <span class=\"_ _1\"></span>should be recognised as an asset or ex<span class=\"_ _0\"></span>pensed.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Rehabilitation <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>decommissionin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>provisions, <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>reserve estimates <span class=\"_ _5\"></span>aff<span class=\"_ _0\"></span>ect <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>timing <span class=\"_ _1\"></span>and expected costs of site rest<span class=\"_ _0\"></span>oration.<span class=\"ff1\"> </span>The <span class=\"_ _1\"></span>Group es<span class=\"_ _1\"></span>timates its <span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>reserves <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>mineral resources <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>on g<span class=\"_ _1\"></span>eological and <span class=\"_ _1\"></span>technical <span class=\"_ _1\"></span>data relating  to <span class=\"_ _7\"> </span>the  size, <span class=\"_ _7\"> </span>depth,  shape, <span class=\"_ _7\"> </span>and  grade  of <span class=\"_ _7\"> </span>the  ore <span class=\"_ _7\"> </span>body,  along <span class=\"_ _7\"> </span>with  suitable  production techniques <span class=\"_ _2a\"> </span>and <span class=\"_ _b\"> </span>recovery <span class=\"_ _2a\"> </span>rates. <span class=\"_ _2a\"> </span>These <span class=\"_ _b\"> </span>assessments <span class=\"_ _12\"> </span>require <span class=\"_ _b\"> </span>complex <span class=\"_ _b\"> </span>geological <span class=\"_ _2a\"> </span>judgements, including: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Long-term copper price as<span class=\"_ _0\"></span>sumptions.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Foreign exchange rate f<span class=\"_ _0\"></span>orecasts affecting project viabilit<span class=\"_ _0\"></span>y.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Production costs, capital e<span class=\"_ _0\"></span>xpenditure requirement<span class=\"_ _0\"></span>s, and expected recovery r<span class=\"_ _0\"></span>ates.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Mining recovery and diluti<span class=\"_ _0\"></span>on factors.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Environmental and regulat<span class=\"_ _0\"></span>ory considerations.<span class=\"ff1\"> </span>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>uses <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ualified <span class=\"_ _3\"></span>persons <span class=\"_ _3\"></span>(as <span class=\"_ _3\"></span>defined <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Canadian <span class=\"_ _5\"></span>Securities <span class=\"_ _3\"></span>Administrators\u2019 <span class=\"_ _5\"></span>Nat<span class=\"_ _1\"></span>ional Instrument <span class=\"_ _e\"></span>43-101) <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>compile <span class=\"_ _e\"></span>this <span class=\"_ _0\"></span>data. <span class=\"_ _e\"></span>Changes <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>judgments <span class=\"_ _e\"></span>surrounding <span class=\"_ _e\"></span>proven <span class=\"_ _e\"></span>and pr<span class=\"_ _0\"></span>obable reserves may impact as foll<span class=\"_ _0\"></span>ows:  \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">The carr<span class=\"_ _0\"></span>ying value <span class=\"_ _0\"></span>of explora<span class=\"_ _0\"></span>tion and <span class=\"_ _0\"></span>evaluation as<span class=\"_ _0\"></span>sets, mine <span class=\"_ _0\"></span>properties, p<span class=\"_ _0\"></span>roperty, pl<span class=\"_ _0\"></span>ant and<span class=\"_ _0\"></span> </span></span>equipment, and goodwill m<span class=\"_ _0\"></span>ay be affected due to changes in estimat<span class=\"_ _0\"></span>ed future cash flows;<span class=\"_ _3c\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Depreciation <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>amortisation <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>consolidated <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>company <span class=\"_ _4\"> </span>statements <span class=\"_ _4\"> </span>of </span></span>comprehensive <span class=\"_ _5\"></span>inco<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>may <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>where <span class=\"_ _3\"></span>such<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>charges <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>determin<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>UOP method, or where the useful<span class=\"_ _0\"></span> life of the related assets cha<span class=\"_ _0\"></span>nge; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Capitalised stripping <span class=\"_ _0\"></span>costs recognised <span class=\"_ _0\"></span>in the sta<span class=\"_ _0\"></span>tement of financial p<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>sition as eithe<span class=\"_ _0\"></span>r part of<span class=\"_ _0\"></span> </span></span>mine <span class=\"_ _3\"> </span>properties <span class=\"_ _3\"> </span>or <span class=\"_ _4\"> </span>inventory <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>charged <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _3\"></span>may <span class=\"_ _3\"> </span>change <span class=\"_ _4\"> </span>due <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>changes <span class=\"_ _3\"> </span>in stripping ratios; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Provisions <span class=\"_ _a\"> </span>for <span class=\"_ _7\"> </span>rehabilitation <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>environmental <span class=\"_ _7\"> </span>provisions <span class=\"_ _a\"> </span>may <span class=\"_ _a\"> </span>change <span class=\"_ _7\"> </span>where <span class=\"_ _a\"> </span>reserve </span></span>estimate <span class=\"_ _c\"> </span>changes <span class=\"_ _c\"> </span>aff<span class=\"_ _0\"></span>ect <span class=\"_ _c\"> </span>expectations <span class=\"_ _c\"> </span>ab<span class=\"_ _0\"></span>out <span class=\"_ _c\"> </span>when <span class=\"_ _c\"> </span>such <span class=\"_ _c\"> </span>activities<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>occur <span class=\"_ _c\"> </span>and <span class=\"_ _a\"> </span>the associated cost of these acti<span class=\"_ _0\"></span>vities; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">The  recognition  and<span class=\"_ _0\"></span>  carrying  v<span class=\"_ _0\"></span>alue  of  deferred  in<span class=\"_ _0\"></span>come  tax  ass<span class=\"_ _0\"></span>ets  may  change<span class=\"_ _0\"></span>  due  to </span></span>changes <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>judgements <span class=\"_ _1\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>exis<span class=\"_ _1\"></span>tence <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>such <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>estimates of <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> likely recovery of such as<span class=\"_ _0\"></span>sets. Update in Ore Reserves an<span class=\"_ _0\"></span>d Its Financial Impact In <span class=\"_ _3\"></span>May <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>Atalaya <span class=\"_ _3\"></span>incorporated <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>update <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>reserves <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>independent <span class=\"_ _3\"></span>expert<span class=\"_ _e\"></span> analysis <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Canadian <span class=\"_ _f\"> </span>Institute <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>Mining, <span class=\"_ _f\"> </span>Metallurgy <span class=\"_ _4\"> </span>and <span class=\"_ _f\"> </span>Petroleum <span class=\"_ _4\"> </span>(\"CIM\") Definition <span class=\"_ _5\"></span>Standards <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Resources <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Reserves <span class=\"_ _5\"></span>adopted <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>CIM <span class=\"_ _5\"></span>Council <span class=\"_ _5\"></span>(the \"CIM <span class=\"_ _a\"> </span>Standards\"). <span class=\"_ _7\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _a\"> </span>update <span class=\"_ _7\"> </span>has <span class=\"_ _c\"> </span>some <span class=\"_ _7\"> </span>impact <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>our <span class=\"_ _a\"> </span>financial <span class=\"_ _a\"> </span>statements <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>accounting estimates <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>reflects <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>revised <span class=\"_ _b\"> </span>understanding<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _b\"> </span>economic <span class=\"_ _2a\"> </span>potential <span class=\"_ _12\"> </span>and <span class=\"_ _2a\"> </span>o<span class=\"_ _1\"></span>perational<span class=\"_ _0\"></span> requirements of our mining<span class=\"_ _0\"></span> assets. Judgements and Assump<span class=\"_ _0\"></span>tions: The <span class=\"_ _12\"> </span>update <span class=\"_ _2a\"> </span>in <span class=\"_ _12\"> </span>ore <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>eserves <span class=\"_ _12\"> </span>requires <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _12\"> </span>judgments <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>assumptions, <span class=\"_ _12\"> </span>particularly <span class=\"_ _2a\"> </span>in estimating the <span class=\"_ _0\"></span>quantity and <span class=\"_ _0\"></span>quality of <span class=\"_ _0\"></span>the ore, th<span class=\"_ _0\"></span>e economic viabilit<span class=\"_ _0\"></span>y of extrac<span class=\"_ _0\"></span>tion, and the <span class=\"_ _0\"></span>life of <span class=\"_ _0\"></span>the mine. These <span class=\"_ _1\"></span>estimates impact v<span class=\"_ _1\"></span>arious accounting measures, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>depreciation schedules, cost allocations, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>capitalisation <span class=\"_ _6\"> </span>policies. <span class=\"_ _4\"> </span>Our <span class=\"_ _6\"> </span>management <span class=\"_ _4\"> </span>has <span class=\"_ _6\"> </span>applied <span class=\"_ _4\"> </span>considerable <span class=\"_ _4\"> </span>expertise <span class=\"_ _4\"> </span>and relied <span class=\"_ _3\"> </span>on <span class=\"_ _4\"> </span>independent <span class=\"_ _3\"></span>expert <span class=\"_ _3\"></span>opinions <span class=\"_ _4\"> </span>to <span class=\"_ _3\"></span>ensure <span class=\"_ _3\"></span>these <span class=\"_ _4\"> </span>estimates <span class=\"_ _3\"></span>are <span class=\"_ _3\"> </span>robus<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>and <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>eflect <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>best available information.<span class=\"_ _0\"></span> Impact on Profit and Loss <span class=\"_ _0\"></span>Statement: The <span class=\"_ _5\"></span>upd<span class=\"_ _0\"></span>ate <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>reserves <span class=\"_ _1\"></span>has <span class=\"_ _5\"></span>resulted <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>our <span class=\"_ _1\"></span>accounting <span class=\"_ _1\"></span>practices <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>to depreciation, stripping costs <span class=\"_ _1\"></span>and capitalisation. Specifically, these <span class=\"_ _1\"></span>changes result <span class=\"_ _1\"></span>in a to<span class=\"_ _1\"></span>tal <span class=\"_ _5\"></span>dec<span class=\"_ _0\"></span>rease in <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>\u20ac<span class=\"_ _0\"></span>1.5 <span class=\"_ _5\"></span>million, <span class=\"_ _5\"></span>comprising <span class=\"_ _5\"></span>\u20ac0.7 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>increased <span class=\"_ _5\"></span>depreciation, <span class=\"_ _5\"></span>\u20ac0.1 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from increased <span class=\"_ _5\"></span>depreciation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>stripping <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>\u20ac0.7 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>reduced <span class=\"_ _5\"></span>capitalisati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>stripping costs. These <span class=\"_ _0\"></span>changes help<span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>maintain the<span class=\"_ _0\"></span> accuracy of <span class=\"_ _0\"></span>our finan<span class=\"_ _0\"></span>cial statements<span class=\"_ _0\"></span> and e<span class=\"_ _0\"></span>nsure that <span class=\"_ _0\"></span>they give a fair view of the fin<span class=\"_ _0\"></span>ancial position and perf<span class=\"_ _0\"></span>ormance of our business. Accumulated Depreciation <span class=\"_ _0\"></span>of Mining Assets: The <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>evised <span class=\"_ _5\"></span>ore <span class=\"_ _3\"></span>reserve <span class=\"_ _5\"></span>estimates <span class=\"_ _3\"></span>have <span class=\"_ _5\"></span>led <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>accumulated <span class=\"_ _3\"></span>depr<span class=\"_ _0\"></span>eciation <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>our mining assets by \u20ac<span class=\"ff1 ls14\">0.7<span class=\"ls0\"> millio<span class=\"_ _0\"></span>n during the year. This change is due<span class=\"_ _0\"></span> to the adjustment in the usef<span class=\"_ _0\"></span>ul life </span></span>and <span class=\"_ _5\"></span>depleti<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>these as<span class=\"_ _1\"></span>sets, <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>now <span class=\"_ _1\"></span>expected <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>utilised <span class=\"_ _1\"></span>over <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>shorter <span class=\"_ _1\"></span>timeframe than <span class=\"_ _7\"> </span>previously  es<span class=\"_ _1\"></span>timated.<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>new <span class=\"_ _7\"> </span>ore <span class=\"_ _7\"> </span>reserve <span class=\"_ _7\"> </span>data <span class=\"_ _7\"> </span>has <span class=\"_ _7\"> </span>provided  a <span class=\"_ _7\"> </span>more <span class=\"_ _7\"> </span>accurate <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>for<span class=\"_ _0\"></span> calculating d<span class=\"_ _0\"></span>epreciation, ens<span class=\"_ _0\"></span>uring our<span class=\"_ _0\"></span> financial <span class=\"_ _0\"></span>records <span class=\"_ _0\"></span>accurately <span class=\"_ _0\"></span>reflect the<span class=\"_ _0\"></span> wear <span class=\"_ _0\"></span>and tear <span class=\"_ _e\"></span>on these assets over their updated us<span class=\"_ _0\"></span>eful lives. Stripping Costs: deprecia<span class=\"_ _0\"></span>tion The <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eserves <span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>pdate <span class=\"_ _5\"></span>also <span class=\"_ _3\"></span>resulted<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>increase <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>depreciation <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>\u20ac0.1 <span class=\"_ _3\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>during <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>period. Depreciation, <span class=\"_ _f\"> </span>which <span class=\"_ _6\"> </span>covers  the <span class=\"_ _6\"> </span>allocation  of <span class=\"_ _6\"> </span>the  c<span class=\"_ _0\"></span>ost <span class=\"_ _6\"> </span>of  assets <span class=\"_ _6\"> </span>over  their <span class=\"_ _6\"> </span>useful  l<span class=\"_ _0\"></span>ives,  h<span class=\"_ _0\"></span>as  been<span class=\"_ _e\"></span> adjusted <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>reflect <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>new <span class=\"_ _5\"></span>ore <span class=\"_ _5\"></span>reserve <span class=\"_ _5\"></span>estimates. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>rea<span class=\"_ _1\"></span>ssessment <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eserves <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>impacted <span class=\"_ _5\"></span>the level <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>timing <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>depreciation, <span class=\"_ _4\"> </span>reflecting <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>updated <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>perational <span class=\"_ _4\"> </span>requirements <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>access <span class=\"_ _6\"> </span>the newly defined ore bodies.<span class=\"_ _3c\"> </span>Capitalisation of Stripping C<span class=\"_ _0\"></span>osts: In <span class=\"_ _f\"> </span>conjunction <span class=\"_ _f\"> </span>with <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>increase <span class=\"_ _6\"> </span>in  stripping <span class=\"_ _6\"> </span>costs,  t<span class=\"_ _0\"></span>here  is<span class=\"_ _0\"></span>  a <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>eduction <span class=\"_ _f\"> </span>in  th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>capitalisation <span class=\"_ _6\"> </span>of stripping  costs  amounting  to  \u20ac0.7 <span class=\"_ _7\"> </span>million.  This  adjustment  arises  from  the  revised  criteria  for capitalising <span class=\"_ _1\"></span>stripping <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>pdated <span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>reserve <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>timates. <span class=\"_ _1\"></span>With <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>clearer <span class=\"_ _1\"></span>understanding of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>ore <span class=\"_ _5\"></span>body <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>economic <span class=\"_ _5\"></span>feasibility, <span class=\"_ _5\"></span>certain <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>previously <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>now <span class=\"_ _5\"></span>expensed,<span class=\"_ _0\"></span> aligning  our  financial<span class=\"_ _0\"></span>  practices  with  the  cur<span class=\"_ _0\"></span>rent  and  more  accurate  p<span class=\"_ _0\"></span>rojections  of  our  mining<span class=\"_ _0\"></span> operations. Compliance with Reportin<span class=\"_ _0\"></span>g Standards: The <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>reports <span class=\"_ _4\"> </span>its <span class=\"_ _4\"> </span>Mineral <span class=\"_ _4\"> </span>Resources <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>Mineral <span class=\"_ _4\"> </span>Reserves <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _3\"> </span>with <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Canadian Institute <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>Mining, <span class=\"_ _e\"></span>Metallurgy and <span class=\"_ _e\"></span>Petroleum <span class=\"_ _e\"></span>(\u201cCIM\u201d) <span class=\"_ _0\"></span>Definition Standard<span class=\"_ _0\"></span>s on <span class=\"_ _31\"></span>Mineral <span class=\"_ _0\"></span>Resources <span class=\"_ _0\"></span>and Mineral Reserves ado<span class=\"_ _1\"></span>pted by the <span class=\"_ _1\"></span>CIM Council <span class=\"_ _1\"></span>(the \u201cCIM Standards<span class=\"_ _1\"></span>\u201d). This <span class=\"_ _1\"></span>ensures that our <span class=\"_ _1\"></span>reporting is <span class=\"_ _5\"></span>consistent <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rnationally <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>guidelines, <span class=\"_ _5\"></span>providing <span class=\"_ _5\"></span>transparency <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>comparability for our stakeholders. (h) Provisions for decommiss<span class=\"_ _0\"></span>ioning and site restoration c<span class=\"_ _0\"></span>osts Accounting <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>estoration <span class=\"_ _1\"></span>provisions <span class=\"_ _5\"></span>requires <span class=\"_ _5\"></span>manage<span class=\"_ _0\"></span>ment <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>make <span class=\"_ _1\"></span>estimates <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>costs the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>will <span class=\"_ _3\"> </span>incur <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>complete <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>restoration <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>remediation <span class=\"_ _4\"> </span>work <span class=\"_ _3\"></span>required <span class=\"_ _3\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>comply <span class=\"_ _4\"> </span>with existing laws,<span class=\"_ _0\"></span> regulations<span class=\"_ _0\"></span> and ag<span class=\"_ _0\"></span>reements in<span class=\"_ _0\"></span> place <span class=\"_ _0\"></span>at each <span class=\"_ _0\"></span>mining operation <span class=\"_ _e\"></span>and any <span class=\"_ _0\"></span>environmental<span class=\"_ _0\"></span> and <span class=\"_ _5\"></span>social <span class=\"_ _1\"></span>principles <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>compliance <span class=\"_ _1\"></span>with. <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>calculation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>these costs <span class=\"_ _12\"> </span>also <span class=\"_ _c\"> </span>includes <span class=\"_ _12\"> </span>assumptions <span class=\"_ _c\"> </span>regarding <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>timing <span class=\"_ _c\"> </span>of <span class=\"_ _12\"> </span>restoration <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>remediation <span class=\"_ _12\"> </span>work,<span class=\"_ _0\"></span> applicable <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>isk-free <span class=\"_ _3\"> </span>interest <span class=\"_ _4\"> </span>rat<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>for <span class=\"_ _4\"> </span>discounting <span class=\"_ _3\"></span>those <span class=\"_ _4\"> </span>future <span class=\"_ _4\"> </span>cash <span class=\"_ _4\"> </span>outflows, <span class=\"_ _3\"> </span>inflation <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>foreign exchange <span class=\"_ _4\"> </span>rates <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>assumptions <span class=\"_ _4\"> </span>relating <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>probabilities <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>alternative <span class=\"_ _4\"> </span>estimates <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>future <span class=\"_ _4\"> </span>cash outflows. The <span class=\"_ _5\"></span>discount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>rate <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>calcu<span class=\"_ _1\"></span>lation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>net <span class=\"_ _5\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>liability <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>December 2024 <span class=\"_ _e\"></span>was 3.2<span class=\"_ _0\"></span>3% <span class=\"_ _0\"></span>(2023: <span class=\"_ _e\"></span>3.62%), <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>corresponds <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>15-y<span class=\"_ _1\"></span>ear <span class=\"_ _e\"></span>Spain <span class=\"_ _0\"></span>Government <span class=\"_ _e\"></span>Bond <span class=\"_ _e\"></span>rate f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>2024. An inflation rate of 2%-2.80%<span class=\"_ _0\"></span> (2023: 1%-3.10%) was applied on<span class=\"_ _0\"></span> an annual basis. Management <span class=\"_ _f\"> </span>uses <span class=\"_ _f\"> </span>its <span class=\"_ _f\"> </span>judgement <span class=\"_ _6\"> </span>and  experien<span class=\"_ _0\"></span>ce  t<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>provide  f<span class=\"_ _0\"></span>or <span class=\"_ _f\"> </span>and  (<span class=\"_ _0\"></span>in  the <span class=\"_ _6\"> </span>case <span class=\"_ _f\"> </span>of  capi<span class=\"_ _0\"></span>talised decommissioning costs) <span class=\"_ _1\"></span>amortise <span class=\"_ _1\"></span>these estimated <span class=\"_ _1\"></span>costs o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the life <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>mine. <span class=\"_ _1\"></span>The u<span class=\"_ _1\"></span>ltimate <span class=\"_ _1\"></span>cost of <span class=\"_ _0\"></span>decommissioning <span class=\"_ _e\"></span>and tim<span class=\"_ _0\"></span>ing is <span class=\"_ _e\"></span>uncertain <span class=\"_ _e\"></span>and cost <span class=\"_ _e\"></span>estimates <span class=\"_ _0\"></span>can va<span class=\"_ _0\"></span>ry in <span class=\"_ _e\"></span>response <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>many <span class=\"_ _0\"></span>factors including changes to relevant environmental laws <span class=\"_ _1\"></span>and regulations requirements, the emergence of new <span class=\"_ _1\"></span>restoration <span class=\"_ _1\"></span>techniques or <span class=\"_ _5\"></span>experienc<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>mine <span class=\"_ _1\"></span>sites. <span class=\"_ _1\"></span>As <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>result, <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>could <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>signific<span class=\"_ _0\"></span>ant adjustments <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>provisio<span class=\"_ _0\"></span>ns <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tablished <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>affect <span class=\"_ _1\"></span>future <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esults.<span class=\"fs5\"> <span class=\"_ _5\"></span></span>Refer <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Note 27 for further details. Provisions <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>estimates<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>costs, <span class=\"_ _3\"></span>inflati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>rates, <span class=\"_ _3\"></span>discount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>rates, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>timing <span class=\"_ _5\"></span>of restoration <span class=\"_ _d\"> </span>activities. <span class=\"_ _d\"> </span>Changes <span class=\"_ _d\"> </span>in <span class=\"_ _1c\"> </span>environmental <span class=\"_ _b\"> </span>laws <span class=\"_ _1c\"> </span>or <span class=\"_ _d\"> </span>unexpected <span class=\"_ _d\"> </span>site <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nditions <span class=\"_ _d\"> </span>could significantly affect these estim<span class=\"_ _0\"></span>ates. A 1% increase in the discount rate would reduc<span class=\"_ _0\"></span>e the provision by \u20ac<span class=\"ff1\">2.1 </span>million, while a 1% dec<span class=\"_ _0\"></span>rease would increase the p<span class=\"_ _0\"></span>rovision by \u20ac<span class=\"ff1\">2.1 million. </span>(i) Inventory Net <span class=\"_ _1\"></span>realisable <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>tests <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>performed at <span class=\"_ _5\"></span>each reporting <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated <span class=\"_ _1\"></span>future sales <span class=\"_ _1\"></span>price <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>roduct <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>entity <span class=\"_ _1\"></span>expects <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>realise <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>hen <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>product <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rocessed <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ld, less estimated <span class=\"_ _3\"> </span>costs <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>complete <span class=\"_ _3\"></span>production <span class=\"_ _3\"> </span>and <span class=\"_ _4\"> </span>bring <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>oduct <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ale. <span class=\"_ _3\"></span>Where <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>time <span class=\"_ _4\"> </span>value <span class=\"_ _4\"> </span>of money is material, these<span class=\"_ _0\"></span> future prices and costs to com<span class=\"_ _0\"></span>plete are discounted. Copper <span class=\"_ _3\"></span>concentrate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>inventories <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>valued<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>lower <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>cost <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>NRV. <span class=\"_ _3\"></span>This <span class=\"_ _3\"></span>estima<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on<span class=\"_ _0\"></span> forecasted <span class=\"_ _0\"></span>commodity <span class=\"_ _0\"></span>prices <span class=\"_ _0\"></span>and p<span class=\"_ _0\"></span>roduction c<span class=\"_ _0\"></span>osts. A <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>decrease <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>copper p<span class=\"_ _0\"></span>rices <span class=\"_ _0\"></span>would n<span class=\"_ _0\"></span>ot result<span class=\"_ _0\"></span> in any impairment, as in<span class=\"_ _0\"></span>ventory values would still exceed<span class=\"_ _0\"></span> cost.<span class=\"_ _1\"></span>  (j) Recoverability of Asset<span class=\"_ _0\"></span>s Related to the E-LIX Project The  new<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>E-LIX <span class=\"_ _f\"> </span>technology <span class=\"_ _6\"> </span>represents  a<span class=\"_ _0\"></span>  sou<span class=\"_ _0\"></span>rce <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>estimation <span class=\"_ _6\"> </span>uncertainty<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>due <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>the  significant<span class=\"_ _0\"></span> assumptions <span class=\"_ _e\"></span><span class=\"ff9\">involved <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>as<span class=\"_ _1\"></span>sessing <span class=\"_ _31\"></span>the <span class=\"_ _0\"></span>recoverability <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Atalaya\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>project. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group </span>has <span class=\"_ _5\"></span>invested <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>funded <span class=\"_ _5\"></span>Lain <span class=\"_ _1\"></span>various <span class=\"_ _5\"></span>phases <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>development, <span class=\"_ _1\"></span>including <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nstruction<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>pilot plant, <span class=\"_ _1\"></span>feasibility s<span class=\"_ _1\"></span>tudies <span class=\"_ _1\"></span>testing, <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>development <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>an <span class=\"_ _5\"></span>indust<span class=\"_ _0\"></span>rial-scale <span class=\"_ _1\"></span>plant <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>apply <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>-LIX electrochemical extraction<span class=\"_ _0\"></span> technology to complex<span class=\"_ _0\"></span> sulphide ores. The recoverability of these<span class=\"_ _0\"></span> investments depends on<span class=\"_ _0\"></span> several factors, including: \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Successful commercialisatio<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the E<span class=\"_ _1\"></span>-LIX Technology <span class=\"_ _1\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>technology must demonstrate </span></span>continued operational effec<span class=\"_ _0\"></span>tiveness and economic scal<span class=\"_ _0\"></span>ability in full-scale production. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Market <span class=\"_ _0\"></span>conditions <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>copper and<span class=\"_ _0\"></span> zinc <span class=\"_ _e\"></span><span class=\"ff9\">\u2013<span class=\"ff1\"> Long-term <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _e\"></span>tr<span class=\"_ _1\"></span>ends <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>the financial<span class=\"_ _0\"></span> viabi<span class=\"_ _0\"></span>lity </span></span></span></span>of the project. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Production <span class=\"_ _7\"> </span>efficiency <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>st <span class=\"_ _7\"> </span>assumptions <span class=\"_ _a\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _a\"> </span><span class=\"ff9\">The <span class=\"_ _a\"> </span>plant\u2019s <span class=\"_ _7\"> </span>ability <span class=\"_ _a\"> </span>to <span class=\"_ _a\"> </span>achieve <span class=\"_ _7\"> </span>projected </span></span></span>recovery rates and cost <span class=\"_ _0\"></span>efficiencies is critical. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Exclusivity <span class=\"_ _5\"></span>agreement<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span><span class=\"ff9\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>holds <span class=\"_ _5\"></span>limited <span class=\"_ _5\"></span>exclusive <span class=\"_ _5\"></span>rights <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>E-LIX <span class=\"_ _3\"></span>tech<span class=\"_ _0\"></span>nology </span></span>within the Iberian Pyrite<span class=\"_ _0\"></span> Belt, supporting long-term value<span class=\"_ _0\"></span> generation. Given <span class=\"_ _1\"></span>these <span class=\"_ _1\"></span>factors, management as<span class=\"_ _1\"></span>sesses the <span class=\"_ _1\"></span>recoverability o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>investment <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>projected future cash flows <span class=\"ff9\">from the pl<span class=\"_ _0\"></span>ant\u2019s operations. The ke<span class=\"_ _0\"></span>y estimation uncertainties <span class=\"_ _0\"></span>relate to:<span class=\"ff1\"> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">The <span class=\"_ _5\"></span>finalisation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>ramp-up <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>expected <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>perational <span class=\"_ _1\"></span>efficiency<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>running <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Industrial </span></span>Plant <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>continuously <span class=\"_ _4\"> </span>production <span class=\"_ _6\"> </span>pace <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _6\"> </span>Any <span class=\"_ _6\"> </span>delays <span class=\"_ _6\"> </span>or <span class=\"_ _6\"> </span>underperformance<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>could <span class=\"_ _6\"> </span>impact future cash flow generation. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Commodity <span class=\"_ _f\"> </span>price <span class=\"_ _f\"> </span>fluctuations <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span>  Variations <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>copper  a<span class=\"_ _0\"></span>nd  zinc<span class=\"_ _0\"></span>  prices<span class=\"_ _0\"></span>  could <span class=\"_ _6\"> </span>significantly </span></span>influence revenue projecti<span class=\"_ _0\"></span>ons. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Regulatory <span class=\"_ _d\"> </span>and <span class=\"_ _d\"> </span>operational <span class=\"_ _b\"> </span>r<span class=\"_ _1\"></span>isks <span class=\"_ _d\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _1c\"> </span>The <span class=\"_ _d\"> </span>project <span class=\"_ _d\"> </span>requires <span class=\"_ _d\"> </span>ongoing <span class=\"_ _d\"> </span>compliance <span class=\"_ _d\"> </span>with </span></span>environmental and industria<span class=\"_ _0\"></span>l regulations. Sensitivity Analysis: A <span class=\"_ _5\"></span>reasonable <span class=\"_ _5\"></span>range <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>changes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>key <span class=\"_ _5\"></span>assumptions <span class=\"_ _5\"></span>could <span class=\"_ _5\"></span>result <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>material<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>impact <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the estimated recoverability <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>investment. <span class=\"_ _1\"></span>After <span class=\"_ _1\"></span>performing sensitivity calculations, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>decrease<span class=\"_ _0\"></span> in zinc <span class=\"_ _e\"></span>prices has<span class=\"_ _0\"></span> resulted<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>a 3.21% red<span class=\"_ _0\"></span>uction in<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> IRR <span class=\"_ _e\"></span>of the p<span class=\"_ _0\"></span>roject. <span class=\"_ _0\"></span>Or dela<span class=\"_ _0\"></span>ys in <span class=\"_ _e\"></span>the ramp-up <span class=\"_ _e\"></span>with an <span class=\"_ _5\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>\u20ac10 <span class=\"_ _5\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>cost, <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>resulted <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>3.4% <span class=\"_ _1\"></span>reduction <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>IRR.<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>Management <span class=\"_ _5\"></span>monitors<span class=\"_ _0\"></span> </span>these factors closely and as<span class=\"_ _0\"></span>sesses whether impairment<span class=\"_ _0\"></span> indicators exist at each<span class=\"_ _0\"></span> reporting date. At <span class=\"_ _1\"></span><span class=\"ls0\">31 December 2024, <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>impairment indicators <span class=\"_ _1\"></span>have been <span class=\"_ _1\"></span>identified. However, <span class=\"_ _1\"></span>due to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>inherent<span class=\"_ _0\"></span> </span>estimation <span class=\"_ _3\"> </span>uncertainty, <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>Gr<span class=\"_ _1\"></span>oup <span class=\"_ _3\"> </span>will <span class=\"_ _4\"> </span>continue <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>monitor <span class=\"_ _4\"> </span>operational <span class=\"_ _3\"></span>performance <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>market conditions, reassessing the<span class=\"_ _0\"></span> valuation of the investment a<span class=\"_ _0\"></span>s necessary.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Key sources of e<span class=\"_ _0\"></span>stimation unce<span class=\"_ _0\"></span>rtainty (g) Ore reserve and mine<span class=\"_ _0\"></span>ral resource estimates The <span class=\"_ _5\"></span>estimation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _5\"></span>reserves <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>mineral<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>resources <span class=\"_ _5\"></span>impacts <span class=\"_ _5\"></span>various <span class=\"_ _5\"></span>accounting <span class=\"_ _1\"></span>estimates <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the Group\u2019s  financial <span class=\"_ _7\"> </span>statements<span class=\"ff1\"> <span class=\"_ _7\"> </span>that<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>requires <span class=\"_ _7\"> </span>  critical <span class=\"_ _7\"> </span>accounting  judgement. <span class=\"_ _7\"> </span>.  While <span class=\"_ _7\"> </span>ore  reserve </span>estimates <span class=\"_ _3\"> </span>are <span class=\"_ _4\"> </span>based <span class=\"_ _4\"> </span>on <span class=\"_ _4\"> </span>geological, <span class=\"_ _3\"> </span>technical, <span class=\"_ _4\"> </span>and <span class=\"_ _3\"> </span>economic <span class=\"_ _4\"> </span>assessments <span class=\"_ _4\"> </span>performed <span class=\"_ _3\"></span>by <span class=\"_ _4\"> </span>qualified persons, <span class=\"_ _a\"> </span>they <span class=\"_ _a\"> </span>are <span class=\"_ _c\"> </span>not <span class=\"_ _a\"> </span>standalone <span class=\"_ _a\"> </span>accounting <span class=\"_ _a\"> </span>estimates <span class=\"_ _a\"> </span>under <span class=\"_ _a\"> </span>IFRS. <span class=\"_ _c\"> </span>Instead,<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>they <span class=\"_ _7\"> </span>act <span class=\"_ _c\"> </span>as <span class=\"_ _a\"> </span>key assumptions that influenc<span class=\"_ _0\"></span>e multiple financial statement areas, including: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Depreciation <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>amortisation, <span class=\"_ _2a\"> </span>particularly <span class=\"_ _12\"> </span>for <span class=\"_ _12\"> </span>assets <span class=\"_ _2a\"> </span>depreciated <span class=\"_ _2a\"> </span>using <span class=\"_ _12\"> </span>the <span class=\"_ _2a\"> </span>unit-<span class=\"ls26\">of</span>-<span class=\"_ _3c\"> </span>production (UOP) method.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Impairment <span class=\"_ _1\"></span>assessments, <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>future <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>cash <span class=\"_ _5\"></span>fl<span class=\"_ _0\"></span>ows <span class=\"_ _5\"></span>depend o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>estim<span class=\"_ _0\"></span>ated <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>overable reserves.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Capitalisation of <span class=\"_ _1\"></span>stripping <span class=\"_ _1\"></span>costs, which <span class=\"_ _1\"></span>determines whether waste<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>removal costs <span class=\"_ _1\"></span>should be recognised as an asset or ex<span class=\"_ _0\"></span>pensed.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Rehabilitation <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>decommissionin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>provisions, <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>reserve estimates <span class=\"_ _5\"></span>aff<span class=\"_ _0\"></span>ect <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>timing <span class=\"_ _1\"></span>and expected costs of site rest<span class=\"_ _0\"></span>oration.<span class=\"ff1\"> </span>The <span class=\"_ _1\"></span>Group es<span class=\"_ _1\"></span>timates its <span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>reserves <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>mineral resources <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>on g<span class=\"_ _1\"></span>eological and <span class=\"_ _1\"></span>technical <span class=\"_ _1\"></span>data relating  to <span class=\"_ _7\"> </span>the  size, <span class=\"_ _7\"> </span>depth,  shape, <span class=\"_ _7\"> </span>and  grade  of <span class=\"_ _7\"> </span>the  ore <span class=\"_ _7\"> </span>body,  along <span class=\"_ _7\"> </span>with  suitable  production techniques <span class=\"_ _2a\"> </span>and <span class=\"_ _b\"> </span>recovery <span class=\"_ _2a\"> </span>rates. <span class=\"_ _2a\"> </span>These <span class=\"_ _b\"> </span>assessments <span class=\"_ _12\"> </span>require <span class=\"_ _b\"> </span>complex <span class=\"_ _b\"> </span>geological <span class=\"_ _2a\"> </span>judgements, including: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Long-term copper price as<span class=\"_ _0\"></span>sumptions.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Foreign exchange rate f<span class=\"_ _0\"></span>orecasts affecting project viabilit<span class=\"_ _0\"></span>y.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Production costs, capital e<span class=\"_ _0\"></span>xpenditure requirement<span class=\"_ _0\"></span>s, and expected recovery r<span class=\"_ _0\"></span>ates.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Mining recovery and diluti<span class=\"_ _0\"></span>on factors.<span class=\"ff1\"> </span>-<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Environmental and regulat<span class=\"_ _0\"></span>ory considerations.<span class=\"ff1\"> </span>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>uses <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ualified <span class=\"_ _3\"></span>persons <span class=\"_ _3\"></span>(as <span class=\"_ _3\"></span>defined <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Canadian <span class=\"_ _5\"></span>Securities <span class=\"_ _3\"></span>Administrators\u2019 <span class=\"_ _5\"></span>Nat<span class=\"_ _1\"></span>ional Instrument <span class=\"_ _e\"></span>43-101) <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>compile <span class=\"_ _e\"></span>this <span class=\"_ _0\"></span>data. <span class=\"_ _e\"></span>Changes <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>judgments <span class=\"_ _e\"></span>surrounding <span class=\"_ _e\"></span>proven <span class=\"_ _e\"></span>and pr<span class=\"_ _0\"></span>obable reserves may impact as foll<span class=\"_ _0\"></span>ows:  \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">The carr<span class=\"_ _0\"></span>ying value <span class=\"_ _0\"></span>of explora<span class=\"_ _0\"></span>tion and <span class=\"_ _0\"></span>evaluation as<span class=\"_ _0\"></span>sets, mine <span class=\"_ _0\"></span>properties, p<span class=\"_ _0\"></span>roperty, pl<span class=\"_ _0\"></span>ant and<span class=\"_ _0\"></span> </span></span>equipment, and goodwill m<span class=\"_ _0\"></span>ay be affected due to changes in estimat<span class=\"_ _0\"></span>ed future cash flows;<span class=\"_ _3c\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Depreciation <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>amortisation <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>consolidated <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>company <span class=\"_ _4\"> </span>statements <span class=\"_ _4\"> </span>of </span></span>comprehensive <span class=\"_ _5\"></span>inco<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>may <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>where <span class=\"_ _3\"></span>such<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>charges <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>determin<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>UOP method, or where the useful<span class=\"_ _0\"></span> life of the related assets cha<span class=\"_ _0\"></span>nge; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Capitalised stripping <span class=\"_ _0\"></span>costs recognised <span class=\"_ _0\"></span>in the sta<span class=\"_ _0\"></span>tement of financial p<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>sition as eithe<span class=\"_ _0\"></span>r part of<span class=\"_ _0\"></span> </span></span>mine <span class=\"_ _3\"> </span>properties <span class=\"_ _3\"> </span>or <span class=\"_ _4\"> </span>inventory <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>charged <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>profit <span class=\"_ _3\"></span>or <span class=\"_ _4\"> </span>loss <span class=\"_ _3\"></span>may <span class=\"_ _3\"> </span>change <span class=\"_ _4\"> </span>due <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>changes <span class=\"_ _3\"> </span>in stripping ratios; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Provisions <span class=\"_ _a\"> </span>for <span class=\"_ _7\"> </span>rehabilitation <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>environmental <span class=\"_ _7\"> </span>provisions <span class=\"_ _a\"> </span>may <span class=\"_ _a\"> </span>change <span class=\"_ _7\"> </span>where <span class=\"_ _a\"> </span>reserve </span></span>estimate <span class=\"_ _c\"> </span>changes <span class=\"_ _c\"> </span>aff<span class=\"_ _0\"></span>ect <span class=\"_ _c\"> </span>expectations <span class=\"_ _c\"> </span>ab<span class=\"_ _0\"></span>out <span class=\"_ _c\"> </span>when <span class=\"_ _c\"> </span>such <span class=\"_ _c\"> </span>activities<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>will <span class=\"_ _c\"> </span>occur <span class=\"_ _c\"> </span>and <span class=\"_ _a\"> </span>the associated cost of these acti<span class=\"_ _0\"></span>vities; \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">The  recognition  and<span class=\"_ _0\"></span>  carrying  v<span class=\"_ _0\"></span>alue  of  deferred  in<span class=\"_ _0\"></span>come  tax  ass<span class=\"_ _0\"></span>ets  may  change<span class=\"_ _0\"></span>  due  to </span></span>changes <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>judgements <span class=\"_ _1\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>exis<span class=\"_ _1\"></span>tence <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>such <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>estimates of <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> likely recovery of such as<span class=\"_ _0\"></span>sets. Update in Ore Reserves an<span class=\"_ _0\"></span>d Its Financial Impact In <span class=\"_ _3\"></span>May <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>Atalaya <span class=\"_ _3\"></span>incorporated <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>update <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>reserves <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>independent <span class=\"_ _3\"></span>expert<span class=\"_ _e\"></span> analysis <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Canadian <span class=\"_ _f\"> </span>Institute <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>Mining, <span class=\"_ _f\"> </span>Metallurgy <span class=\"_ _4\"> </span>and <span class=\"_ _f\"> </span>Petroleum <span class=\"_ _4\"> </span>(\"CIM\") Definition <span class=\"_ _5\"></span>Standards <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Resources <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Reserves <span class=\"_ _5\"></span>adopted <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>CIM <span class=\"_ _5\"></span>Council <span class=\"_ _5\"></span>(the \"CIM <span class=\"_ _a\"> </span>Standards\"). <span class=\"_ _7\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _a\"> </span>update <span class=\"_ _7\"> </span>has <span class=\"_ _c\"> </span>some <span class=\"_ _7\"> </span>impact <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>our <span class=\"_ _a\"> </span>financial <span class=\"_ _a\"> </span>statements <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>accounting estimates <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>reflects <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>revised <span class=\"_ _b\"> </span>understanding<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _b\"> </span>economic <span class=\"_ _2a\"> </span>potential <span class=\"_ _12\"> </span>and <span class=\"_ _2a\"> </span>o<span class=\"_ _1\"></span>perational<span class=\"_ _0\"></span> requirements of our mining<span class=\"_ _0\"></span> assets. Judgements and Assump<span class=\"_ _0\"></span>tions: The <span class=\"_ _12\"> </span>update <span class=\"_ _2a\"> </span>in <span class=\"_ _12\"> </span>ore <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>eserves <span class=\"_ _12\"> </span>requires <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ignificant <span class=\"_ _12\"> </span>judgments <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>assumptions, <span class=\"_ _12\"> </span>particularly <span class=\"_ _2a\"> </span>in estimating the <span class=\"_ _0\"></span>quantity and <span class=\"_ _0\"></span>quality of <span class=\"_ _0\"></span>the ore, th<span class=\"_ _0\"></span>e economic viabilit<span class=\"_ _0\"></span>y of extrac<span class=\"_ _0\"></span>tion, and the <span class=\"_ _0\"></span>life of <span class=\"_ _0\"></span>the mine. These <span class=\"_ _1\"></span>estimates impact v<span class=\"_ _1\"></span>arious accounting measures, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>depreciation schedules, cost allocations, <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>capitalisation <span class=\"_ _6\"> </span>policies. <span class=\"_ _4\"> </span>Our <span class=\"_ _6\"> </span>management <span class=\"_ _4\"> </span>has <span class=\"_ _6\"> </span>applied <span class=\"_ _4\"> </span>considerable <span class=\"_ _4\"> </span>expertise <span class=\"_ _4\"> </span>and relied <span class=\"_ _3\"> </span>on <span class=\"_ _4\"> </span>independent <span class=\"_ _3\"></span>expert <span class=\"_ _3\"></span>opinions <span class=\"_ _4\"> </span>to <span class=\"_ _3\"></span>ensure <span class=\"_ _3\"></span>these <span class=\"_ _4\"> </span>estimates <span class=\"_ _3\"></span>are <span class=\"_ _3\"> </span>robus<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>and <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>eflect <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>best available information.<span class=\"_ _0\"></span> Impact on Profit and Loss <span class=\"_ _0\"></span>Statement: The <span class=\"_ _5\"></span>upd<span class=\"_ _0\"></span>ate <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>reserves <span class=\"_ _1\"></span>has <span class=\"_ _5\"></span>resulted <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>our <span class=\"_ _1\"></span>accounting <span class=\"_ _1\"></span>practices <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>relation <span class=\"_ _1\"></span>to depreciation, stripping costs <span class=\"_ _1\"></span>and capitalisation. Specifically, these <span class=\"_ _1\"></span>changes result <span class=\"_ _1\"></span>in a to<span class=\"_ _1\"></span>tal <span class=\"_ _5\"></span>dec<span class=\"_ _0\"></span>rease in <span class=\"_ _5\"></span>net <span class=\"_ _5\"></span>profit <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>\u20ac<span class=\"_ _0\"></span>1.5 <span class=\"_ _5\"></span>million, <span class=\"_ _5\"></span>comprising <span class=\"_ _5\"></span>\u20ac0.7 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>increased <span class=\"_ _5\"></span>depreciation, <span class=\"_ _5\"></span>\u20ac0.1 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from increased <span class=\"_ _5\"></span>depreciation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>stripping <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>\u20ac0.7 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>reduced <span class=\"_ _5\"></span>capitalisati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>stripping costs. These <span class=\"_ _0\"></span>changes help<span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>maintain the<span class=\"_ _0\"></span> accuracy of <span class=\"_ _0\"></span>our finan<span class=\"_ _0\"></span>cial statements<span class=\"_ _0\"></span> and e<span class=\"_ _0\"></span>nsure that <span class=\"_ _0\"></span>they give a fair view of the fin<span class=\"_ _0\"></span>ancial position and perf<span class=\"_ _0\"></span>ormance of our business. Accumulated Depreciation <span class=\"_ _0\"></span>of Mining Assets: The <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>evised <span class=\"_ _5\"></span>ore <span class=\"_ _3\"></span>reserve <span class=\"_ _5\"></span>estimates <span class=\"_ _3\"></span>have <span class=\"_ _5\"></span>led <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>accumulated <span class=\"_ _3\"></span>depr<span class=\"_ _0\"></span>eciation <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>our mining assets by \u20ac<span class=\"ff1 ls14\">0.7<span class=\"ls0\"> millio<span class=\"_ _0\"></span>n during the year. This change is due<span class=\"_ _0\"></span> to the adjustment in the usef<span class=\"_ _0\"></span>ul life </span></span>and <span class=\"_ _5\"></span>depleti<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>these as<span class=\"_ _1\"></span>sets, <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>now <span class=\"_ _1\"></span>expected <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>utilised <span class=\"_ _1\"></span>over <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>shorter <span class=\"_ _1\"></span>timeframe than <span class=\"_ _7\"> </span>previously  es<span class=\"_ _1\"></span>timated.<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>new <span class=\"_ _7\"> </span>ore <span class=\"_ _7\"> </span>reserve <span class=\"_ _7\"> </span>data <span class=\"_ _7\"> </span>has <span class=\"_ _7\"> </span>provided  a <span class=\"_ _7\"> </span>more <span class=\"_ _7\"> </span>accurate <span class=\"_ _7\"> </span>basis <span class=\"_ _7\"> </span>for<span class=\"_ _0\"></span> calculating d<span class=\"_ _0\"></span>epreciation, ens<span class=\"_ _0\"></span>uring our<span class=\"_ _0\"></span> financial <span class=\"_ _0\"></span>records <span class=\"_ _0\"></span>accurately <span class=\"_ _0\"></span>reflect the<span class=\"_ _0\"></span> wear <span class=\"_ _0\"></span>and tear <span class=\"_ _e\"></span>on these assets over their updated us<span class=\"_ _0\"></span>eful lives. Stripping Costs: deprecia<span class=\"_ _0\"></span>tion The <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eserves <span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>pdate <span class=\"_ _5\"></span>also <span class=\"_ _3\"></span>resulted<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>increase <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>depreciation <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>\u20ac0.1 <span class=\"_ _3\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>during <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>period. Depreciation, <span class=\"_ _f\"> </span>which <span class=\"_ _6\"> </span>covers  the <span class=\"_ _6\"> </span>allocation  of <span class=\"_ _6\"> </span>the  c<span class=\"_ _0\"></span>ost <span class=\"_ _6\"> </span>of  assets <span class=\"_ _6\"> </span>over  their <span class=\"_ _6\"> </span>useful  l<span class=\"_ _0\"></span>ives,  h<span class=\"_ _0\"></span>as  been<span class=\"_ _e\"></span> adjusted <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>reflect <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>new <span class=\"_ _5\"></span>ore <span class=\"_ _5\"></span>reserve <span class=\"_ _5\"></span>estimates. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>rea<span class=\"_ _1\"></span>ssessment <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eserves <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>impacted <span class=\"_ _5\"></span>the level <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>timing <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>depreciation, <span class=\"_ _4\"> </span>reflecting <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>updated <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>perational <span class=\"_ _4\"> </span>requirements <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>access <span class=\"_ _6\"> </span>the newly defined ore bodies.<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span> Capitalisation of Stripping C<span class=\"_ _0\"></span>osts: In <span class=\"_ _f\"> </span>conjunction <span class=\"_ _f\"> </span>with <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>increase <span class=\"_ _6\"> </span>in  stripping <span class=\"_ _6\"> </span>costs,  t<span class=\"_ _0\"></span>here  is<span class=\"_ _0\"></span>  a <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>eduction <span class=\"_ _f\"> </span>in  th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>capitalisation <span class=\"_ _6\"> </span>of stripping  costs  amounting  to  \u20ac0.7 <span class=\"_ _7\"> </span>million.  This  adjustment  arises  from  the  revised  criteria  for capitalising <span class=\"_ _1\"></span>stripping <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>pdated <span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>reserve <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>timates. <span class=\"_ _1\"></span>With <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>clearer <span class=\"_ _1\"></span>understanding of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>ore <span class=\"_ _5\"></span>body <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>economic <span class=\"_ _5\"></span>feasibility, <span class=\"_ _5\"></span>certain <span class=\"_ _1\"></span>costs <span class=\"_ _5\"></span>previously <span class=\"_ _1\"></span>capitalised <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>now <span class=\"_ _5\"></span>expensed,<span class=\"_ _0\"></span> aligning  our  financial<span class=\"_ _0\"></span>  practices  with  the  cur<span class=\"_ _0\"></span>rent  and  more  accurate  p<span class=\"_ _0\"></span>rojections  of  our  mining<span class=\"_ _0\"></span> operations. Compliance with Reportin<span class=\"_ _0\"></span>g Standards: The <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>reports <span class=\"_ _4\"> </span>its <span class=\"_ _4\"> </span>Mineral <span class=\"_ _4\"> </span>Resources <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>Mineral <span class=\"_ _4\"> </span>Reserves <span class=\"_ _4\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _3\"> </span>with <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Canadian Institute <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>Mining, <span class=\"_ _e\"></span>Metallurgy and <span class=\"_ _e\"></span>Petroleum <span class=\"_ _e\"></span>(\u201cCIM\u201d) <span class=\"_ _0\"></span>Definition Standard<span class=\"_ _0\"></span>s on <span class=\"_ _31\"></span>Mineral <span class=\"_ _0\"></span>Resources <span class=\"_ _0\"></span>and Mineral Reserves ado<span class=\"_ _1\"></span>pted by the <span class=\"_ _1\"></span>CIM Council <span class=\"_ _1\"></span>(the \u201cCIM Standards<span class=\"_ _1\"></span>\u201d). This <span class=\"_ _1\"></span>ensures that our <span class=\"_ _1\"></span>reporting is <span class=\"_ _5\"></span>consistent <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rnationally <span class=\"_ _5\"></span>recognised <span class=\"_ _5\"></span>guidelines, <span class=\"_ _5\"></span>providing <span class=\"_ _5\"></span>transparency <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>comparability for our stakeholders. (h) Provisions for decommiss<span class=\"_ _0\"></span>ioning and site restoration c<span class=\"_ _0\"></span>osts Accounting <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>estoration <span class=\"_ _1\"></span>provisions <span class=\"_ _5\"></span>requires <span class=\"_ _5\"></span>manage<span class=\"_ _0\"></span>ment <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>make <span class=\"_ _1\"></span>estimates <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>costs the <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>will <span class=\"_ _3\"> </span>incur <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>complete <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>restoration <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>remediation <span class=\"_ _4\"> </span>work <span class=\"_ _3\"></span>required <span class=\"_ _3\"> </span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>comply <span class=\"_ _4\"> </span>with existing laws,<span class=\"_ _0\"></span> regulations<span class=\"_ _0\"></span> and ag<span class=\"_ _0\"></span>reements in<span class=\"_ _0\"></span> place <span class=\"_ _0\"></span>at each <span class=\"_ _0\"></span>mining operation <span class=\"_ _e\"></span>and any <span class=\"_ _0\"></span>environmental<span class=\"_ _0\"></span> and <span class=\"_ _5\"></span>social <span class=\"_ _1\"></span>principles <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>compliance <span class=\"_ _1\"></span>with. <span class=\"_ _5\"></span>The <span class=\"_ _1\"></span>calculation <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>these costs <span class=\"_ _12\"> </span>also <span class=\"_ _c\"> </span>includes <span class=\"_ _12\"> </span>assumptions <span class=\"_ _c\"> </span>regarding <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>timing <span class=\"_ _c\"> </span>of <span class=\"_ _12\"> </span>restoration <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>remediation <span class=\"_ _12\"> </span>work,<span class=\"_ _0\"></span> applicable <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>isk-free <span class=\"_ _3\"> </span>interest <span class=\"_ _4\"> </span>rat<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>for <span class=\"_ _4\"> </span>discounting <span class=\"_ _3\"></span>those <span class=\"_ _4\"> </span>future <span class=\"_ _4\"> </span>cash <span class=\"_ _4\"> </span>outflows, <span class=\"_ _3\"> </span>inflation <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>foreign exchange <span class=\"_ _4\"> </span>rates <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>assumptions <span class=\"_ _4\"> </span>relating <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>probabilities <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>alternative <span class=\"_ _4\"> </span>estimates <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>future <span class=\"_ _4\"> </span>cash outflows. The <span class=\"_ _5\"></span>discount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>rate <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>calcu<span class=\"_ _1\"></span>lation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>net <span class=\"_ _5\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>liability <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>December 2024 <span class=\"_ _e\"></span>was 3.2<span class=\"_ _0\"></span>3% <span class=\"_ _0\"></span>(2023: <span class=\"_ _e\"></span>3.62%), <span class=\"_ _e\"></span>which <span class=\"_ _0\"></span>corresponds <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>15-y<span class=\"_ _1\"></span>ear <span class=\"_ _e\"></span>Spain <span class=\"_ _0\"></span>Government <span class=\"_ _e\"></span>Bond <span class=\"_ _e\"></span>rate f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>2024. An inflation rate of 2%-2.80%<span class=\"_ _0\"></span> (2023: 1%-3.10%) was applied on<span class=\"_ _0\"></span> an annual basis. Management <span class=\"_ _f\"> </span>uses <span class=\"_ _f\"> </span>its <span class=\"_ _f\"> </span>judgement <span class=\"_ _6\"> </span>and  experien<span class=\"_ _0\"></span>ce  t<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>provide  f<span class=\"_ _0\"></span>or <span class=\"_ _f\"> </span>and  (<span class=\"_ _0\"></span>in  the <span class=\"_ _6\"> </span>case <span class=\"_ _f\"> </span>of  capi<span class=\"_ _0\"></span>talised decommissioning costs) <span class=\"_ _1\"></span>amortise <span class=\"_ _1\"></span>these estimated <span class=\"_ _1\"></span>costs o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the life <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>mine. <span class=\"_ _1\"></span>The u<span class=\"_ _1\"></span>ltimate <span class=\"_ _1\"></span>cost of <span class=\"_ _0\"></span>decommissioning <span class=\"_ _e\"></span>and tim<span class=\"_ _0\"></span>ing is <span class=\"_ _e\"></span>uncertain <span class=\"_ _e\"></span>and cost <span class=\"_ _e\"></span>estimates <span class=\"_ _0\"></span>can va<span class=\"_ _0\"></span>ry in <span class=\"_ _e\"></span>response <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>many <span class=\"_ _0\"></span>factors including changes to relevant environmental laws <span class=\"_ _1\"></span>and regulations requirements, the emergence of new <span class=\"_ _1\"></span>restoration <span class=\"_ _1\"></span>techniques or <span class=\"_ _5\"></span>experienc<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>mine <span class=\"_ _1\"></span>sites. <span class=\"_ _1\"></span>As <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>result, <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>could <span class=\"_ _1\"></span>be <span class=\"_ _5\"></span>signific<span class=\"_ _0\"></span>ant adjustments <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>provisio<span class=\"_ _0\"></span>ns <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tablished <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>affect <span class=\"_ _1\"></span>future <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esults.<span class=\"fs5\"> <span class=\"_ _5\"></span></span>Refer <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Note 27 for further details. Provisions <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>estimates<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>future <span class=\"_ _5\"></span>costs, <span class=\"_ _3\"></span>inflati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>rates, <span class=\"_ _3\"></span>discount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>rates, <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>timing <span class=\"_ _5\"></span>of restoration <span class=\"_ _d\"> </span>activities. <span class=\"_ _d\"> </span>Changes <span class=\"_ _d\"> </span>in <span class=\"_ _1c\"> </span>environmental <span class=\"_ _b\"> </span>laws <span class=\"_ _1c\"> </span>or <span class=\"_ _d\"> </span>unexpected <span class=\"_ _d\"> </span>site <span class=\"_ _d\"> </span>co<span class=\"_ _1\"></span>nditions <span class=\"_ _d\"> </span>could significantly affect these estim<span class=\"_ _0\"></span>ates. A 1% increase in the discount rate would reduc<span class=\"_ _0\"></span>e the provision by \u20ac<span class=\"ff1\">2.1 </span>million, while a 1% dec<span class=\"_ _0\"></span>rease would increase the p<span class=\"_ _0\"></span>rovision by \u20ac<span class=\"ff1\">2.1 million. </span>(i) Inventory Net <span class=\"_ _1\"></span>realisable <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>tests <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>performed at <span class=\"_ _5\"></span>each reporting <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>estimated <span class=\"_ _1\"></span>future sales <span class=\"_ _1\"></span>price <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>roduct <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>entity <span class=\"_ _1\"></span>expects <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>realise <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>hen <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>product <span class=\"_ _1\"></span>is <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rocessed <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ld, less estimated <span class=\"_ _3\"> </span>costs <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>complete <span class=\"_ _3\"></span>production <span class=\"_ _3\"> </span>and <span class=\"_ _4\"> </span>bring <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>oduct <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ale. <span class=\"_ _3\"></span>Where <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>time <span class=\"_ _4\"> </span>value <span class=\"_ _4\"> </span>of money is material, these<span class=\"_ _0\"></span> future prices and costs to com<span class=\"_ _0\"></span>plete are discounted. Copper <span class=\"_ _3\"></span>concentrate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>inventories <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>valued<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>lower <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>cost <span class=\"_ _5\"></span>or <span class=\"_ _3\"></span>NRV. <span class=\"_ _3\"></span>This <span class=\"_ _3\"></span>estima<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on<span class=\"_ _0\"></span> forecasted <span class=\"_ _0\"></span>commodity <span class=\"_ _0\"></span>prices <span class=\"_ _0\"></span>and p<span class=\"_ _0\"></span>roduction c<span class=\"_ _0\"></span>osts. A <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>decrease <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>copper p<span class=\"_ _0\"></span>rices <span class=\"_ _0\"></span>would n<span class=\"_ _0\"></span>ot result<span class=\"_ _0\"></span> in any impairment, as in<span class=\"_ _0\"></span>ventory values would still exceed<span class=\"_ _0\"></span> cost.<span class=\"_ _1\"></span>  (j) Recoverability of Asset<span class=\"_ _0\"></span>s Related to the E-LIX Project The  new<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>E-LIX <span class=\"_ _f\"> </span>technology <span class=\"_ _6\"> </span>represents  a<span class=\"_ _0\"></span>  sou<span class=\"_ _0\"></span>rce <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>estimation <span class=\"_ _6\"> </span>uncertainty<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>due <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>the  significant<span class=\"_ _0\"></span> assumptions <span class=\"_ _e\"></span><span class=\"ff9\">involved <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>as<span class=\"_ _1\"></span>sessing <span class=\"_ _31\"></span>the <span class=\"_ _0\"></span>recoverability <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Atalaya\u2019s <span class=\"_ _e\"></span>investment <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>project. <span class=\"_ _e\"></span>The <span class=\"_ _e\"></span>Group </span>has <span class=\"_ _5\"></span>invested <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>funded <span class=\"_ _5\"></span>Lain <span class=\"_ _1\"></span>various <span class=\"_ _5\"></span>phases <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>development, <span class=\"_ _1\"></span>including <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nstruction<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>pilot plant, <span class=\"_ _1\"></span>feasibility s<span class=\"_ _1\"></span>tudies <span class=\"_ _1\"></span>testing, <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>development <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>an <span class=\"_ _5\"></span>indust<span class=\"_ _0\"></span>rial-scale <span class=\"_ _1\"></span>plant <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>apply <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>-LIX electrochemical extraction<span class=\"_ _0\"></span> technology to complex<span class=\"_ _0\"></span> sulphide ores. The recoverability of these<span class=\"_ _0\"></span> investments depends on<span class=\"_ _0\"></span> several factors, including: \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Successful commercialisatio<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the E<span class=\"_ _1\"></span>-LIX Technology <span class=\"_ _1\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>technology must demonstrate </span></span>continued operational effec<span class=\"_ _0\"></span>tiveness and economic scal<span class=\"_ _0\"></span>ability in full-scale production. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Market <span class=\"_ _0\"></span>conditions <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>copper and<span class=\"_ _0\"></span> zinc <span class=\"_ _e\"></span><span class=\"ff9\">\u2013<span class=\"ff1\"> Long-term <span class=\"_ _e\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _e\"></span>tr<span class=\"_ _1\"></span>ends <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>the financial<span class=\"_ _0\"></span> viabi<span class=\"_ _0\"></span>lity </span></span></span></span>of the project. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Production <span class=\"_ _7\"> </span>efficiency <span class=\"_ _7\"> </span>and <span class=\"_ _7\"> </span>co<span class=\"_ _1\"></span>st <span class=\"_ _7\"> </span>assumptions <span class=\"_ _a\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _a\"> </span><span class=\"ff9\">The <span class=\"_ _a\"> </span>plant\u2019s <span class=\"_ _7\"> </span>ability <span class=\"_ _a\"> </span>to <span class=\"_ _a\"> </span>achieve <span class=\"_ _7\"> </span>projected </span></span></span>recovery rates and cost <span class=\"_ _0\"></span>efficiencies is critical. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Exclusivity <span class=\"_ _5\"></span>agreement<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span><span class=\"ff9\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>holds <span class=\"_ _5\"></span>limited <span class=\"_ _5\"></span>exclusive <span class=\"_ _5\"></span>rights <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>E-LIX <span class=\"_ _3\"></span>tech<span class=\"_ _0\"></span>nology </span></span>within the Iberian Pyrite<span class=\"_ _0\"></span> Belt, supporting long-term value<span class=\"_ _0\"></span> generation. Given <span class=\"_ _1\"></span>these <span class=\"_ _1\"></span>factors, management as<span class=\"_ _1\"></span>sesses the <span class=\"_ _1\"></span>recoverability o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>investment <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>projected future cash flows <span class=\"ff9\">from the pl<span class=\"_ _0\"></span>ant\u2019s operations. The ke<span class=\"_ _0\"></span>y estimation uncertainties <span class=\"_ _0\"></span>relate to:<span class=\"ff1\"> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">The <span class=\"_ _5\"></span>finalisation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>ramp-up <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>expected <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>perational <span class=\"_ _1\"></span>efficiency<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>running <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Industrial </span></span>Plant <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>continuously <span class=\"_ _4\"> </span>production <span class=\"_ _6\"> </span>pace <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _6\"> </span>Any <span class=\"_ _6\"> </span>delays <span class=\"_ _6\"> </span>or <span class=\"_ _6\"> </span>underperformance<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>could <span class=\"_ _6\"> </span>impact future cash flow generation. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Commodity <span class=\"_ _f\"> </span>price <span class=\"_ _f\"> </span>fluctuations <span class=\"_ _6\"> </span><span class=\"ff9\">\u2013</span>  Variations <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>copper  a<span class=\"_ _0\"></span>nd  zinc<span class=\"_ _0\"></span>  prices<span class=\"_ _0\"></span>  could <span class=\"_ _6\"> </span>significantly </span></span>influence revenue projecti<span class=\"_ _0\"></span>ons. \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff1 fs0\">Regulatory <span class=\"_ _d\"> </span>and <span class=\"_ _d\"> </span>operational <span class=\"_ _b\"> </span>r<span class=\"_ _1\"></span>isks <span class=\"_ _d\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _1c\"> </span>The <span class=\"_ _d\"> </span>project <span class=\"_ _d\"> </span>requires <span class=\"_ _d\"> </span>ongoing <span class=\"_ _d\"> </span>compliance <span class=\"_ _d\"> </span>with </span></span>environmental and industria<span class=\"_ _0\"></span>l regulations. Sensitivity Analysis: A <span class=\"_ _5\"></span>reasonable <span class=\"_ _5\"></span>range <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>changes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>key <span class=\"_ _5\"></span>assumptions <span class=\"_ _5\"></span>could <span class=\"_ _5\"></span>result <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>material<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>impact <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the estimated recoverability <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>investment. <span class=\"_ _1\"></span>After <span class=\"_ _1\"></span>performing sensitivity calculations, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>decrease<span class=\"_ _0\"></span> in zinc <span class=\"_ _e\"></span>prices has<span class=\"_ _0\"></span> resulted<span class=\"_ _0\"></span> in <span class=\"_ _e\"></span>a 3.21% red<span class=\"_ _0\"></span>uction in<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> IRR <span class=\"_ _e\"></span>of the p<span class=\"_ _0\"></span>roject. <span class=\"_ _0\"></span>Or dela<span class=\"_ _0\"></span>ys in <span class=\"_ _e\"></span>the ramp-up <span class=\"_ _e\"></span>with an <span class=\"_ _5\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>\u20ac10 <span class=\"_ _5\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>cost, <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>resulted <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>3.4% <span class=\"_ _1\"></span>reduction <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>IRR.<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>Management <span class=\"_ _5\"></span>monitors<span class=\"_ _0\"></span> </span>these factors closely and as<span class=\"_ _0\"></span>sesses whether impairment<span class=\"_ _0\"></span> indicators exist at each<span class=\"_ _0\"></span> reporting date. At <span class=\"_ _1\"></span><span class=\"ls0\">31 December 2024, <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>impairment indicators <span class=\"_ _1\"></span>have been <span class=\"_ _1\"></span>identified. However, <span class=\"_ _1\"></span>due to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>inherent<span class=\"_ _0\"></span> </span>estimation <span class=\"_ _3\"> </span>uncertainty, <span class=\"_ _4\"> </span>the <span class=\"_ _3\"> </span>Gr<span class=\"_ _1\"></span>oup <span class=\"_ _3\"> </span>will <span class=\"_ _4\"> </span>continue <span class=\"_ _4\"> </span>to <span class=\"_ _3\"> </span>monitor <span class=\"_ _4\"> </span>operational <span class=\"_ _3\"></span>performance <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>market conditions, reassessing the<span class=\"_ _0\"></span> valuation of the investment a<span class=\"_ _0\"></span>s necessary. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "4. <span class=\"ls0\">Segme<span class=\"_ _0\"></span>nts </span>Segments The <span class=\"_ _3\"></span>Group <span class=\"_ _4\"> </span>has <span class=\"_ _3\"></span>only <span class=\"_ _4\"> </span>one <span class=\"_ _3\"> </span>distinct <span class=\"_ _4\"> </span>business <span class=\"_ _3\"></span>segment, <span class=\"_ _3\"> </span>that <span class=\"_ _4\"> </span>being <span class=\"_ _4\"> </span>mining <span class=\"_ _3\"></span>operations, <span class=\"_ _3\"></span>which <span class=\"_ _4\"> </span>include mineral exploration and de<span class=\"_ _0\"></span>velopment. Copper <span class=\"_ _5\"></span>concentra<span class=\"_ _0\"></span>tes <span class=\"_ _5\"></span>produced <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>sold <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>three <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>fftakers <span class=\"_ _1\"></span>as <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>relevant <span class=\"_ _5\"></span>offtake<span class=\"_ _0\"></span> agreement (Note 31.3). Geographical areas of ope<span class=\"_ _0\"></span>rations  The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>one <span class=\"_ _3\"></span>distinct <span class=\"_ _5\"></span>business <span class=\"_ _5\"></span>segment, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>mining <span class=\"_ _5\"></span>operations, <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>mineral exploration and developme<span class=\"_ _0\"></span>nt. The <span class=\"_ _6\"> </span>Group\u2019s  c<span class=\"_ _0\"></span>opper <span class=\"_ _6\"> </span>concentrate <span class=\"_ _6\"> </span>production <span class=\"_ _6\"> </span>ta<span class=\"_ _1\"></span>kes <span class=\"_ _6\"> </span>place <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>S<span class=\"_ _1\"></span>pain, <span class=\"_ _6\"> </span>while <span class=\"_ _6\"> </span>its  comm<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>cialisation <span class=\"_ _6\"> </span>is carried <span class=\"_ _3\"></span>out <span class=\"_ _5\"></span>through <span class=\"_ _3\"></span>Cyprus <span class=\"_ _5\"></span>via <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>subsidiary, <span class=\"_ _5\"></span>EMED <span class=\"_ _3\"></span>Marketing <span class=\"_ _5\"></span>Limited. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>production <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>copper<span class=\"_ _0\"></span> concentrate <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>undertaken <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>Atalaya <span class=\"_ _5\"></span>Riotinto <span class=\"_ _3\"></span>Minera, <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Spain. <span class=\"_ _3\"></span>Once <span class=\"_ _3\"></span>produc<span class=\"_ _0\"></span>ed, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>copper<span class=\"_ _e\"></span> concentrate <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>sold <span class=\"_ _a\"> </span>to <span class=\"_ _a\"> </span>international <span class=\"_ _a\"> </span>clients <span class=\"_ _7\"> </span>under <span class=\"_ _c\"> </span>the <span class=\"_ _7\"> </span>Group\u2019s <span class=\"_ _a\"> </span>offtake <span class=\"_ _a\"> </span>agreements, <span class=\"_ _a\"> </span>which <span class=\"_ _a\"> </span>are managed by EMED Mark<span class=\"_ _0\"></span>eting Limited, a subsidiar<span class=\"_ _0\"></span>y based in Cyprus. EMED <span class=\"_ _5\"></span>Marketing <span class=\"_ _5\"></span>Limited <span class=\"_ _3\"></span>holds <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>offtake <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>greements <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>cust<span class=\"_ _0\"></span>omers <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>responsible <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> promotion <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>sale  of <span class=\"_ _4\"> </span>the <span class=\"_ _f\"> </span>copper <span class=\"_ _6\"> </span>concentrate. <span class=\"_ _6\"> </span>Under <span class=\"_ _6\"> </span>thes<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>agreements, <span class=\"_ _6\"> </span>it <span class=\"_ _f\"> </span>provides <span class=\"_ _6\"> </span>marketing services, including <span class=\"_ _0\"></span>coordinating and <span class=\"_ _0\"></span>managing th<span class=\"_ _0\"></span>e ordering and <span class=\"_ _0\"></span>delivery of the <span class=\"_ _0\"></span>copper concentrate.<span class=\"_ _0\"></span> However, <span class=\"_ _f\"> </span>EMED <span class=\"_ _6\"> </span>Marketing  Limited <span class=\"_ _6\"> </span>does <span class=\"_ _f\"> </span>not <span class=\"_ _f\"> </span>control <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>ncentrate <span class=\"_ _6\"> </span>before  i<span class=\"_ _0\"></span>t  is<span class=\"_ _0\"></span>  tran<span class=\"_ _0\"></span>sferred <span class=\"_ _f\"> </span>to customers, <span class=\"_ _31\"></span>as <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>production <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>provision <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>product <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>undertaken <span class=\"_ _e\"></span>by <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>Riotinto <span class=\"_ _e\"></span>Minera, S.L.U. Since it does not have the ability <span class=\"_ _1\"></span>to direct the use of the <span class=\"_ _1\"></span>concentrate<span class=\"_ _0\"></span> or o<span class=\"_ _1\"></span>btain benefits from<span class=\"_ _0\"></span> it before the transfer to cu<span class=\"_ _0\"></span>stomers, EMED Marketing<span class=\"_ _0\"></span> Limited acts as an agent in<span class=\"_ _0\"></span> these transactions. The <span class=\"_ _5\"></span>tran<span class=\"_ _0\"></span>sfer <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>control <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>marketing<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>services <span class=\"_ _1\"></span>provided <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>EMED <span class=\"_ _1\"></span>Marketing <span class=\"_ _1\"></span>Limited <span class=\"_ _1\"></span>occurs <span class=\"_ _5\"></span>at<span class=\"_ _0\"></span> the <span class=\"_ _6\"> </span>moment <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>customer <span class=\"_ _6\"> </span>receives <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>copper <span class=\"_ _6\"> </span>concentrate. <span class=\"_ _4\"> </span>This <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>in <span class=\"_ _4\"> </span>time <span class=\"_ _f\"> </span>when <span class=\"_ _4\"> </span>the customer <span class=\"_ _a\"> </span>benefits <span class=\"_ _7\"> </span>from <span class=\"_ _7\"> </span>EMED<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Marketing <span class=\"_ _a\"> </span>Limited\u2019s <span class=\"_ _7\"> </span>role <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>arranging <span class=\"_ _7\"> </span>f<span class=\"_ _1\"></span><span class=\"ff1\">or <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>provision <span class=\"_ _7\"> </span>of <span class=\"_ _a\"> </span>the </span>concentrate. Consequentl<span class=\"_ _0\"></span>y, revenue from these s<span class=\"_ _0\"></span>ales is recognised at that point. Sales <span class=\"_ _3\"></span>transactions <span class=\"_ _3\"></span>between <span class=\"_ _5\"></span>Group <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mpanies <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>cond<span class=\"_ _0\"></span>ucted <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>arm\u2019s <span class=\"_ _3\"></span>length, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>with<span class=\"_ _0\"></span> transfer <span class=\"_ _3\"></span>pricing <span class=\"_ _3\"></span>regulations, <span class=\"_ _3\"></span>ensuring <span class=\"_ _3\"></span>comparability <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>third-party <span class=\"_ _3\"></span>transactions. <span class=\"_ _3\"></span>The <span class=\"_ _3\"> </span>accounting policies applied by the Gr<span class=\"_ _0\"></span>oup in Spain and Cyprus are consistent<span class=\"_ _0\"></span> with those outlined in No<span class=\"_ _0\"></span>te 2<span class=\"_ _1\"></span>. The <span class=\"_ _e\"></span>table <span class=\"_ _e\"></span>below <span class=\"_ _e\"></span>presents <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>analysis <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>revenue <span class=\"_ _0\"></span>from <span class=\"_ _31\"></span>external <span class=\"_ _e\"></span>customers <span class=\"_ _e\"></span>based <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>geographical location, determined by<span class=\"_ _0\"></span> the country of establishmen<span class=\"_ _0\"></span>t of each customer. <table class=\"s w272 hf8\" id=\"_46403673-218f-4564-b2c4-f7d571801d59\"><tr><td class=\"c x16d y12dc w13f h20\"><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">Revenue <span class=\"ff5\">\u2013</span> from external cu<span class=\"_ _0\"></span>stomers </div></td><td class=\"c x1c3 y12dc w140 h20\"><div class=\"t m0 x20 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1c4 y12dc wd h20\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td></td><td class=\"c x1c3 y12dd w140 h20\"><div class=\"t m0 x58 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1c4 y12dd wd h20\"><div class=\"t m0 x58 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y12de w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Switzerland </div></td><td class=\"c x1c3 y12de w140 h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">256,243 </div></td><td class=\"c x1c4 y12de wd h20\"><div class=\"t m0 x2a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">260,284 </div></td></tr><tr><td class=\"c x16d y12df w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Singapore </div></td><td class=\"c x1c3 y12df w140 h20\"><div class=\"t m0 x13 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">69,676 </div></td><td class=\"c x1c4 y12df wd h20\"><div class=\"t m0 x2 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">80,031 </div></td></tr><tr><td class=\"c x16d y12e0 w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1c3 y12e0 w140 h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">878 </div></td><td class=\"c x1c4 y12e0 wd h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c3 y12e1 w140 h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">326,797 </div></td><td class=\"c x1c4 y12e1 wd h20\"><div class=\"t m0 x2a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">340,346 </div></td></tr></table>The table below presents revenues from external customers attributed<span class=\"_ _0\"></span> to <span class=\"_ _1\"></span>the country of domicile of the Company. <table class=\"s w273 hf9\" id=\"_00cfcab7-61e7-4dca-bf6e-c8c55a17dd68\"><tr><td class=\"c x16d y12e2 w13f h10\"><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">Revenue <span class=\"ff5\">\u2013</span> from external cu<span class=\"_ _0\"></span>stomers </div></td><td class=\"c x1c3 y12e2 w140 h10\"><div class=\"t m0 x20 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1c4 y12e2 wd h10\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td></td><td class=\"c x1c3 y12e3 w140 hae\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1c4 y12e3 wd hae\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y12e4 w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x1c3 y12e4 w140 h20\"><div class=\"t m0 x97 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">25,404 </div></td><td class=\"c x1c4 y12e4 wd h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,712 </div></td></tr><tr><td class=\"c x16d y12e5 w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1c3 y12e5 w140 h20\"><div class=\"t m0 x3d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">301,393 </div></td><td class=\"c x1c4 y12e5 wd h20\"><div class=\"t m0 x3f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">314,634 </div></td></tr><tr><td></td><td class=\"c x1c3 y12e6 w140 h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">326,797 </div></td><td class=\"c x1c4 y12e6 wd h20\"><div class=\"t m0 x2a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">340,346 </div></td></tr></table>The geog<span class=\"_ _0\"></span>raphical location <span class=\"_ _e\"></span>of the specified <span class=\"_ _0\"></span>non-current as<span class=\"_ _0\"></span>sets is bas<span class=\"_ _0\"></span>ed on<span class=\"_ _0\"></span> the ph<span class=\"_ _0\"></span>ysical location <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the<span class=\"_ _e\"></span> asset in the case of pr<span class=\"_ _0\"></span>operty, plant and equipment as well as intellectual p<span class=\"_ _0\"></span>roperty. <span class=\"fs5\"> </span><table class=\"s w274 hfa\" id=\"_b65f773f-e82f-4d5c-b1bb-d44315658f3b\"><tr><td class=\"c x16d y12e7 w141 h20\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc3 sc0 ls0 ws0\">Non-current assets </div></td><td class=\"c x1c5 y12e7 wd h20\"><div class=\"t m0 x20 h2 y140 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1c6 y12e7 w10d h20\"><div class=\"t m0 xd h12 y140 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td></td><td class=\"c x1c5 y12e8 wd haf\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1c6 y12e8 w10d haf\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y12e9 w141 h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1c5 y12e9 wd h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">479,<span class=\"ls3\">241</span> </div></td><td class=\"c x1c6 y12e9 w10d h20\"><div class=\"t m0 x3f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">434,136 </div></td></tr><tr><td></td><td class=\"c x1c5 y12ea wd h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">479,<span class=\"ls3\">241</span> </div></td><td class=\"c x1c6 y12ea w10d h20\"><div class=\"t m0 x3f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">434,136 </div></td></tr></table>Revenue <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>epresents <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>sales <span class=\"_ _3\"> </span>value <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>goods <span class=\"_ _4\"> </span>supplied <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>customers; <span class=\"_ _3\"> </span>net<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>value <span class=\"_ _3\"> </span>added <span class=\"_ _4\"> </span>tax. <span class=\"_ _4\"> </span>The following <span class=\"_ _1\"></span>table s<span class=\"_ _1\"></span>ummarises sales <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>customers with <span class=\"_ _1\"></span>whom tr<span class=\"_ _1\"></span>ansactions have <span class=\"_ _1\"></span>individually <span class=\"_ _1\"></span>exceeded 10.0% of the Group's reven<span class=\"_ _0\"></span>ues. <table class=\"s w275 hfb\" id=\"_d4d306af-3d03-49d4-a44b-3e93b48a53a3\"><tr><td class=\"c x188 y12eb w142 h20\"><div class=\"t m0 xfb h7 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1 fs5\"> </span></div></td><td class=\"c x1c7 y12eb w143 h20\"><div class=\"t m0 x5a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td></td><td class=\"c x1c8 y12eb w144 h20\"><div class=\"t m0 x5a h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2023</div><div class=\"t m0 xd6 h7 yfcc ff1 fs5 fc1 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y12ec w145 hb0\"><div class=\"t m0 x1c h2 y648 ff2 fs0 fc1 sc0 ls0 ws0\">Segment </div></td><td class=\"c x1c9 y12ec w146 hb0\"><div class=\"t m0 x8 h2 y648 ff5 fs0 fc1 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"ff2\"> </span></div></td><td class=\"c x1c8 y12ec w147 hb0\"><div class=\"t m0 x5d h12 y7ee ff1 fs0 fc1 sc0 ls0 ws0\">Segment </div></td><td class=\"c x1ca y12ec w146 hb0\"><div class=\"t m0 x68 h12 y10b ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x188 y12ed w142 h2b\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Offtaker 1 </div></td><td class=\"c x1c7 y12ed w145 h2b\"><div class=\"t m0 xa h2 yfcf ff2 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1c9 y12ed w146 h2b\"><div class=\"t m0 x68 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">69,676 </div></td><td class=\"c x1c8 y12ed w147 h2b\"><div class=\"t m0 xa h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1ca y12ed w146 h2b\"><div class=\"t m0 x67 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">80,031 </div></td></tr><tr><td class=\"c x188 y12ee w142 h20\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Offtaker 2 </div></td><td class=\"c x1c7 y12ee w145 h20\"><div class=\"t m0 xa h2 y7ee ff2 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1c9 y12ee w146 h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">91,849 </div></td><td class=\"c x1c8 y12ee w147 h20\"><div class=\"t m0 xa h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1ca y12ee w146 h20\"><div class=\"t m0 x29 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">76,688 </div></td></tr><tr><td class=\"c x188 y12ef w142 h20\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Offtaker 3 </div></td><td class=\"c x1c7 y12ef w145 h20\"><div class=\"t m0 xa h2 y7ee ff2 fs0 fc1 sc0 ls0 ws0\">Copper </div></td><td class=\"c x1c9 y12ef w146 h20\"><div class=\"t m0 x1f h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">164,394 </div></td><td class=\"c x1c8 y12ef w147 h20\"><div class=\"t m0 xa h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Copper </div></td><td class=\"c x1ca y12ef w146 h20\"><div class=\"t m0 x68 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">183,596 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Geographical areas of ope<span class=\"_ _0\"></span>rations  The <span class=\"_ _5\"></span>Group <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>only <span class=\"_ _5\"></span>one <span class=\"_ _3\"></span>distinct <span class=\"_ _5\"></span>business <span class=\"_ _5\"></span>segment, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>is <span class=\"_ _3\"></span>mining <span class=\"_ _5\"></span>operations, <span class=\"_ _5\"></span>including <span class=\"_ _5\"></span>mineral exploration and developme<span class=\"_ _0\"></span>nt. The <span class=\"_ _6\"> </span>Group\u2019s  c<span class=\"_ _0\"></span>opper <span class=\"_ _6\"> </span>concentrate <span class=\"_ _6\"> </span>production <span class=\"_ _6\"> </span>ta<span class=\"_ _1\"></span>kes <span class=\"_ _6\"> </span>place <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>S<span class=\"_ _1\"></span>pain, <span class=\"_ _6\"> </span>while <span class=\"_ _6\"> </span>its  comm<span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>cialisation <span class=\"_ _6\"> </span>is carried <span class=\"_ _3\"></span>out <span class=\"_ _5\"></span>through <span class=\"_ _3\"></span>Cyprus <span class=\"_ _5\"></span>via <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>subsidiary, <span class=\"_ _5\"></span>EMED <span class=\"_ _3\"></span>Marketing <span class=\"_ _5\"></span>Limited. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>production <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>copper<span class=\"_ _0\"></span> concentrate <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>undertaken <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>Atalaya <span class=\"_ _5\"></span>Riotinto <span class=\"_ _3\"></span>Minera, <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Spain. <span class=\"_ _3\"></span>Once <span class=\"_ _3\"></span>produc<span class=\"_ _0\"></span>ed, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>copper<span class=\"_ _e\"></span> concentrate <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>sold <span class=\"_ _a\"> </span>to <span class=\"_ _a\"> </span>international <span class=\"_ _a\"> </span>clients <span class=\"_ _7\"> </span>under <span class=\"_ _c\"> </span>the <span class=\"_ _7\"> </span>Group\u2019s <span class=\"_ _a\"> </span>offtake <span class=\"_ _a\"> </span>agreements, <span class=\"_ _a\"> </span>which <span class=\"_ _a\"> </span>are managed by EMED Mark<span class=\"_ _0\"></span>eting Limited, a subsidiar<span class=\"_ _0\"></span>y based in Cyprus. EMED <span class=\"_ _5\"></span>Marketing <span class=\"_ _5\"></span>Limited <span class=\"_ _3\"></span>holds <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>offtake <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>greements <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>cust<span class=\"_ _0\"></span>omers <span class=\"_ _3\"></span>and <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>responsible <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> promotion <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>sale  of <span class=\"_ _4\"> </span>the <span class=\"_ _f\"> </span>copper <span class=\"_ _6\"> </span>concentrate. <span class=\"_ _6\"> </span>Under <span class=\"_ _6\"> </span>thes<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>agreements, <span class=\"_ _6\"> </span>it <span class=\"_ _f\"> </span>provides <span class=\"_ _6\"> </span>marketing services, including <span class=\"_ _0\"></span>coordinating and <span class=\"_ _0\"></span>managing th<span class=\"_ _0\"></span>e ordering and <span class=\"_ _0\"></span>delivery of the <span class=\"_ _0\"></span>copper concentrate.<span class=\"_ _0\"></span> However, <span class=\"_ _f\"> </span>EMED <span class=\"_ _6\"> </span>Marketing  Limited <span class=\"_ _6\"> </span>does <span class=\"_ _f\"> </span>not <span class=\"_ _f\"> </span>control <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>ncentrate <span class=\"_ _6\"> </span>before  i<span class=\"_ _0\"></span>t  is<span class=\"_ _0\"></span>  tran<span class=\"_ _0\"></span>sferred <span class=\"_ _f\"> </span>to customers, <span class=\"_ _31\"></span>as <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>production <span class=\"_ _e\"></span>and <span class=\"_ _e\"></span>provision <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>product <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>undertaken <span class=\"_ _e\"></span>by <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>Riotinto <span class=\"_ _e\"></span>Minera, S.L.U. Since it does not have the ability <span class=\"_ _1\"></span>to direct the use of the <span class=\"_ _1\"></span>concentrate<span class=\"_ _0\"></span> or o<span class=\"_ _1\"></span>btain benefits from<span class=\"_ _0\"></span> it before the transfer to cu<span class=\"_ _0\"></span>stomers, EMED Marketing<span class=\"_ _0\"></span> Limited acts as an agent in<span class=\"_ _0\"></span> these transactions. The <span class=\"_ _5\"></span>tran<span class=\"_ _0\"></span>sfer <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>control <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>marketing<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>services <span class=\"_ _1\"></span>provided <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span>EMED <span class=\"_ _1\"></span>Marketing <span class=\"_ _1\"></span>Limited <span class=\"_ _1\"></span>occurs <span class=\"_ _5\"></span>at<span class=\"_ _0\"></span> the <span class=\"_ _6\"> </span>moment <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>customer <span class=\"_ _6\"> </span>receives <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>copper <span class=\"_ _6\"> </span>concentrate. <span class=\"_ _4\"> </span>This <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>in <span class=\"_ _4\"> </span>time <span class=\"_ _f\"> </span>when <span class=\"_ _4\"> </span>the customer <span class=\"_ _a\"> </span>benefits <span class=\"_ _7\"> </span>from <span class=\"_ _7\"> </span>EMED<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Marketing <span class=\"_ _a\"> </span>Limited\u2019s <span class=\"_ _7\"> </span>role <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>arranging <span class=\"_ _7\"> </span>f<span class=\"_ _1\"></span><span class=\"ff1\">or <span class=\"_ _a\"> </span>the <span class=\"_ _a\"> </span>provision <span class=\"_ _7\"> </span>of <span class=\"_ _a\"> </span>the </span>concentrate. Consequentl<span class=\"_ _0\"></span>y, revenue from these s<span class=\"_ _0\"></span>ales is recognised at that point. Sales <span class=\"_ _3\"></span>transactions <span class=\"_ _3\"></span>between <span class=\"_ _5\"></span>Group <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>mpanies <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>cond<span class=\"_ _0\"></span>ucted <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>arm\u2019s <span class=\"_ _3\"></span>length, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>with<span class=\"_ _0\"></span> transfer <span class=\"_ _3\"></span>pricing <span class=\"_ _3\"></span>regulations, <span class=\"_ _3\"></span>ensuring <span class=\"_ _3\"></span>comparability <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>third-party <span class=\"_ _3\"></span>transactions. <span class=\"_ _3\"></span>The <span class=\"_ _3\"> </span>accounting policies applied by the Gr<span class=\"_ _0\"></span>oup in Spain and Cyprus are consistent<span class=\"_ _0\"></span> with those outlined in No<span class=\"_ _0\"></span>te 2<span class=\"_ _1\"></span>. The <span class=\"_ _e\"></span>table <span class=\"_ _e\"></span>below <span class=\"_ _e\"></span>presents <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>analysis <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>revenue <span class=\"_ _0\"></span>from <span class=\"_ _31\"></span>external <span class=\"_ _e\"></span>customers <span class=\"_ _e\"></span>based <span class=\"_ _e\"></span>on <span class=\"_ _e\"></span>their <span class=\"_ _e\"></span>geographical location, determined by<span class=\"_ _0\"></span> the country of establishmen<span class=\"_ _0\"></span>t of each customer. <table class=\"s w272 hf8\" id=\"_46403673-218f-4564-b2c4-f7d571801d59\"><tr><td class=\"c x16d y12dc w13f h20\"><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">Revenue <span class=\"ff5\">\u2013</span> from external cu<span class=\"_ _0\"></span>stomers </div></td><td class=\"c x1c3 y12dc w140 h20\"><div class=\"t m0 x20 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1c4 y12dc wd h20\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td></td><td class=\"c x1c3 y12dd w140 h20\"><div class=\"t m0 x58 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1c4 y12dd wd h20\"><div class=\"t m0 x58 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y12de w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Switzerland </div></td><td class=\"c x1c3 y12de w140 h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">256,243 </div></td><td class=\"c x1c4 y12de wd h20\"><div class=\"t m0 x2a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">260,284 </div></td></tr><tr><td class=\"c x16d y12df w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Singapore </div></td><td class=\"c x1c3 y12df w140 h20\"><div class=\"t m0 x13 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">69,676 </div></td><td class=\"c x1c4 y12df wd h20\"><div class=\"t m0 x2 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">80,031 </div></td></tr><tr><td class=\"c x16d y12e0 w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1c3 y12e0 w140 h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">878 </div></td><td class=\"c x1c4 y12e0 wd h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c3 y12e1 w140 h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">326,797 </div></td><td class=\"c x1c4 y12e1 wd h20\"><div class=\"t m0 x2a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">340,346 </div></td></tr></table>The table below presents revenues from external customers attributed<span class=\"_ _0\"></span> to <span class=\"_ _1\"></span>the country of domicile of the Company. <table class=\"s w273 hf9\" id=\"_00cfcab7-61e7-4dca-bf6e-c8c55a17dd68\"><tr><td class=\"c x16d y12e2 w13f h10\"><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">Revenue <span class=\"ff5\">\u2013</span> from external cu<span class=\"_ _0\"></span>stomers </div></td><td class=\"c x1c3 y12e2 w140 h10\"><div class=\"t m0 x20 h2 y7a7 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1c4 y12e2 wd h10\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td></td><td class=\"c x1c3 y12e3 w140 hae\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1c4 y12e3 wd hae\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y12e4 w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x1c3 y12e4 w140 h20\"><div class=\"t m0 x97 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">25,404 </div></td><td class=\"c x1c4 y12e4 wd h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,712 </div></td></tr><tr><td class=\"c x16d y12e5 w13f h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1c3 y12e5 w140 h20\"><div class=\"t m0 x3d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">301,393 </div></td><td class=\"c x1c4 y12e5 wd h20\"><div class=\"t m0 x3f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">314,634 </div></td></tr><tr><td></td><td class=\"c x1c3 y12e6 w140 h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">326,797 </div></td><td class=\"c x1c4 y12e6 wd h20\"><div class=\"t m0 x2a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">340,346 </div></td></tr></table>The geog<span class=\"_ _0\"></span>raphical location <span class=\"_ _e\"></span>of the specified <span class=\"_ _0\"></span>non-current as<span class=\"_ _0\"></span>sets is bas<span class=\"_ _0\"></span>ed on<span class=\"_ _0\"></span> the ph<span class=\"_ _0\"></span>ysical location <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the<span class=\"_ _e\"></span> asset in the case of pr<span class=\"_ _0\"></span>operty, plant and equipment as well as intellectual p<span class=\"_ _0\"></span>roperty. <span class=\"fs5\"> </span><table class=\"s w274 hfa\" id=\"_b65f773f-e82f-4d5c-b1bb-d44315658f3b\"><tr><td class=\"c x16d y12e7 w141 h20\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc3 sc0 ls0 ws0\">Non-current assets </div></td><td class=\"c x1c5 y12e7 wd h20\"><div class=\"t m0 x20 h2 y140 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1c6 y12e7 w10d h20\"><div class=\"t m0 xd h12 y140 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td></td><td class=\"c x1c5 y12e8 wd haf\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1c6 y12e8 w10d haf\"><div class=\"t m0 x58 h12 y54c ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y12e9 w141 h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1c5 y12e9 wd h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">479,<span class=\"ls3\">241</span> </div></td><td class=\"c x1c6 y12e9 w10d h20\"><div class=\"t m0 x3f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">434,136 </div></td></tr><tr><td></td><td class=\"c x1c5 y12ea wd h20\"><div class=\"t m0 x2a h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">479,<span class=\"ls3\">241</span> </div></td><td class=\"c x1c6 y12ea w10d h20\"><div class=\"t m0 x3f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">434,136 </div></td></tr></table>Revenue <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>epresents <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>sales <span class=\"_ _3\"> </span>value <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>goods <span class=\"_ _4\"> </span>supplied <span class=\"_ _3\"></span>to <span class=\"_ _4\"> </span>customers; <span class=\"_ _3\"> </span>net<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>value <span class=\"_ _3\"> </span>added <span class=\"_ _4\"> </span>tax. <span class=\"_ _4\"> </span>The following <span class=\"_ _1\"></span>table s<span class=\"_ _1\"></span>ummarises sales <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>customers with <span class=\"_ _1\"></span>whom tr<span class=\"_ _1\"></span>ansactions have <span class=\"_ _1\"></span>individually <span class=\"_ _1\"></span>exceeded 10.0% of the Group's reven<span class=\"_ _0\"></span>ues. <table class=\"s w275 hfb\" id=\"_d4d306af-3d03-49d4-a44b-3e93b48a53a3\"><tr><td class=\"c x188 y12eb w142 h20\"><div class=\"t m0 xfb h7 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1 fs5\"> </span></div></td><td class=\"c x1c7 y12eb w143 h20\"><div class=\"t m0 x5a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td></td><td class=\"c x1c8 y12eb w144 h20\"><div class=\"t m0 x5a h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2023</div><div class=\"t m0 xd6 h7 yfcc ff1 fs5 fc1 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y12ec w145 hb0\"><div class=\"t m0 x1c h2 y648 ff2 fs0 fc1 sc0 ls0 ws0\">Segment </div></td><td class=\"c x1c9 y12ec w146 hb0\"><div class=\"t m0 x8 h2 y648 ff5 fs0 fc1 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"ff2\"> </span></div></td><td class=\"c x1c8 y12ec w147 hb0\"><div class=\"t m0 x5d h12 y7ee ff1 fs0 fc1 sc0 ls0 ws0\">Segment </div></td><td class=\"c x1ca y12ec w146 hb0\"><div class=\"t m0 x68 h12 y10b ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x188 y12ed w142 h2b\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Offtaker 1 </div></td><td class=\"c x1c7 y12ed w145 h2b\"><div class=\"t m0 xa h2 yfcf ff2 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1c9 y12ed w146 h2b\"><div class=\"t m0 x68 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">69,676 </div></td><td class=\"c x1c8 y12ed w147 h2b\"><div class=\"t m0 xa h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1ca y12ed w146 h2b\"><div class=\"t m0 x67 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">80,031 </div></td></tr><tr><td class=\"c x188 y12ee w142 h20\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Offtaker 2 </div></td><td class=\"c x1c7 y12ee w145 h20\"><div class=\"t m0 xa h2 y7ee ff2 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1c9 y12ee w146 h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">91,849 </div></td><td class=\"c x1c8 y12ee w147 h20\"><div class=\"t m0 xa h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Copper  </div></td><td class=\"c x1ca y12ee w146 h20\"><div class=\"t m0 x29 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">76,688 </div></td></tr><tr><td class=\"c x188 y12ef w142 h20\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Offtaker 3 </div></td><td class=\"c x1c7 y12ef w145 h20\"><div class=\"t m0 xa h2 y7ee ff2 fs0 fc1 sc0 ls0 ws0\">Copper </div></td><td class=\"c x1c9 y12ef w146 h20\"><div class=\"t m0 x1f h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">164,394 </div></td><td class=\"c x1c8 y12ef w147 h20\"><div class=\"t m0 xa h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Copper </div></td><td class=\"c x1ca y12ef w146 h20\"><div class=\"t m0 x68 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">183,596 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "<div class=\"c w2 h0 gs17\"><div class=\"t m0 x1 h12 y94b ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 ha ye1c ff2 fs6 fc1 sc0 ls0 ws0\">5. Revenue </div><div class=\"t m0 xa8 h12 y9b0 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs18\"><table class=\"s w276 hfc\" id=\"_8153fdc7-49f8-40c9-a6a6-9fda97cf90b4\"><tr><td class=\"c x1b1 y12f0 w148 h10\"><div class=\"t m0 x11 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1cb y12f0 w149 h10\"><div class=\"t m0 x103 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1cc y12f0 w14a h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x1b1 y12f1 w148 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Revenue from contracts wit<span class=\"_ _0\"></span>h customers</div><div class=\"t m0 x19 h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xb8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1cb y12f1 w149 h10\"><div class=\"t m0 x21 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">341,787 </div></td><td class=\"c x1cc y12f1 w14a h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">344,940 </div></td></tr><tr><td class=\"c x150 y12f2 w277 hfd\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Fair value gain/(loss) relatin<span class=\"_ _0\"></span>g to provisional pricing within<span class=\"_ _3c\"> </span></div></td><td class=\"c x1cb y12f3 w149 h2a\"><div class=\"t m0 x4 h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">(15,868) </div></td><td class=\"c x1cc y12f3 w14a h2a\"><div class=\"t m0 x53 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">(4,594) </div></td></tr><tr><td class=\"c x150 y12f5 w278 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">sales</div><div class=\"t m0 x1cd h17 y12f4 ff1 fs8 fc1 sc0 ls49 ws0\">(2)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1b1 y12f6 w148 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other income </div><div class=\"t m0 x5e h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x102 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1cb y12f6 w149 h10\"><div class=\"t m0 xd6 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">878 </div></td><td class=\"c x1cc y12f6 w14a h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1b1 y12f7 w148 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total revenue </div></td><td class=\"c x1cb y12f7 w149 h10\"><div class=\"t m0 x4 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">326,797 </div></td><td class=\"c x1cc y12f7 w14a h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">340,346 </div></td></tr></table></div><div class=\"c w2 h0 gs17\"><div class=\"t m0 xa8 h12 yf08 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 yfd1 ff1 fs0 fc1 sc0 ls0 ws0\">All revenue fr<span class=\"_ _0\"></span>om copper con<span class=\"_ _0\"></span>centrate is rec<span class=\"_ _0\"></span>ognised at a point in <span class=\"_ _0\"></span>time when <span class=\"_ _0\"></span>the contr<span class=\"_ _0\"></span>ol is transferred.<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yf34 ff1 fs0 fc1 sc0 ls0 ws0\">Revenue from freight <span class=\"_ _0\"></span>services is recognised over time<span class=\"_ _0\"></span> as the services are provided. </div><div class=\"t m0 x1 h12 ye41 ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _6\"> </span>decrease <span class=\"_ _f\"> </span>in <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>evenues <span class=\"_ _4\"> </span>was  mainl<span class=\"_ _e\"></span>y  due<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>lower <span class=\"_ _6\"> </span>concentrate <span class=\"_ _6\"> </span>sales <span class=\"_ _6\"> </span>volumes <span class=\"_ _6\"> </span>and  c<span class=\"_ _0\"></span>oncentrate </div><div class=\"t m0 x1 h12 yfd2 ff1 fs0 fc1 sc0 ls0 ws0\">grades, <span class=\"_ _5\"></span>partially <span class=\"_ _5\"></span>offset <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>higher <span class=\"_ _5\"></span>realised <span class=\"_ _5\"></span>prices.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Inventories <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>ncentrates <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>year-end <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>21,815 </div><div class=\"t m0 x1 h12 y276 ff1 fs0 fc1 sc0 ls0 ws0\">tonnes, compared with 6,72<span class=\"_ _0\"></span>2 tonnes in 2023. </div><div class=\"t m0 xa8 h12 y8f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xf hac yd97 ff9 fse fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x10b h15 yfd3 ff7 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _30\"> </span><span class=\"ff9 fs0\">Included within 2024<span class=\"_ _0\"></span> revenu<span class=\"_ _0\"></span>e there is a tran<span class=\"_ _0\"></span>saction price of \u20ac<span class=\"lsf\">11</span>,7<span class=\"_ _0\"></span><span class=\"ls14\">09<span class=\"ls0\"> thousand <span class=\"ls32\">(\u20ac</span>9,<span class=\"_ _e\"></span>783 </span></span></span></div><div class=\"t m0 x10 h12 yf0d ff9 fs0 fc1 sc0 ls0 ws0\">thousand in 2023<span class=\"ls32\">) </span>relat<span class=\"_ _0\"></span>ed to the f<span class=\"_ _1\"></span>reight services pro<span class=\"_ _0\"></span>vided by the Gr<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>up t<span class=\"_ _0\"></span>o the customers </div><div class=\"t m0 x10 h12 y95c ff9 fs0 fc1 sc0 ls0 ws0\">arising f<span class=\"_ _5\"></span>rom the<span class=\"_ _0\"></span> sales of copper<span class=\"_ _0\"></span> concentrat<span class=\"_ _0\"></span>e under CIF inc<span class=\"_ _0\"></span>oterm.<span class=\"ff1\"> </span></div><div class=\"t m0 xa8 h12 y32 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xf hac yfd4 ff1 fse fc1 sc0 ls9b ws0\">(2)</div><div class=\"t m0 x6c h15 ybb6 ff7 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _14\"> </span><span class=\"ff1 fs0\">Provisional pricing<span class=\"_ _0\"></span> impact represented the change<span class=\"_ _0\"></span> in fair value of the embedd<span class=\"_ _0\"></span>ed derivative </span></div><div class=\"t m0 x10 h12 y28e ff1 fs0 fc1 sc0 ls0 ws0\">arising on sales of concent<span class=\"_ _0\"></span>rate.  </div><div class=\"t m0 x10 h12 yfd5 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xf hac ydf7 ff1 fse fc1 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x6c h15 y290 ff7 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _14\"> </span><span class=\"ff1 fs0\">Other income mainl<span class=\"_ _0\"></span>y represents scraps.</span><span class=\"ff1 fs0\"> </span></div><div class=\"t m0 x10c h12 yfd6 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 yfa6 ffe fs0 fc3 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span><span class=\"ff2\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "5. Revenue <table class=\"s w276 hfc\" id=\"_8153fdc7-49f8-40c9-a6a6-9fda97cf90b4\"><tr><td class=\"c x1b1 y12f0 w148 h10\"><div class=\"t m0 x11 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1cb y12f0 w149 h10\"><div class=\"t m0 x103 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1cc y12f0 w14a h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x1b1 y12f1 w148 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Revenue from contracts wit<span class=\"_ _0\"></span>h customers</div><div class=\"t m0 x19 h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xb8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1cb y12f1 w149 h10\"><div class=\"t m0 x21 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">341,787 </div></td><td class=\"c x1cc y12f1 w14a h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">344,940 </div></td></tr><tr><td class=\"c x150 y12f2 w277 hfd\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Fair value gain/(loss) relatin<span class=\"_ _0\"></span>g to provisional pricing within<span class=\"_ _3c\"> </span></div></td><td class=\"c x1cb y12f3 w149 h2a\"><div class=\"t m0 x4 h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">(15,868) </div></td><td class=\"c x1cc y12f3 w14a h2a\"><div class=\"t m0 x53 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">(4,594) </div></td></tr><tr><td class=\"c x150 y12f5 w278 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">sales</div><div class=\"t m0 x1cd h17 y12f4 ff1 fs8 fc1 sc0 ls49 ws0\">(2)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1b1 y12f6 w148 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other income </div><div class=\"t m0 x5e h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x102 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1cb y12f6 w149 h10\"><div class=\"t m0 xd6 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">878 </div></td><td class=\"c x1cc y12f6 w14a h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1b1 y12f7 w148 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total revenue </div></td><td class=\"c x1cb y12f7 w149 h10\"><div class=\"t m0 x4 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">326,797 </div></td><td class=\"c x1cc y12f7 w14a h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">340,346 </div></td></tr></table>All revenue fr<span class=\"_ _0\"></span>om copper con<span class=\"_ _0\"></span>centrate is rec<span class=\"_ _0\"></span>ognised at a point in <span class=\"_ _0\"></span>time when <span class=\"_ _0\"></span>the contr<span class=\"_ _0\"></span>ol is transferred.<span class=\"_ _0\"></span> Revenue from freight <span class=\"_ _0\"></span>services is recognised over time<span class=\"_ _0\"></span> as the services are provided. The <span class=\"_ _6\"> </span>decrease <span class=\"_ _f\"> </span>in <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>evenues <span class=\"_ _4\"> </span>was  mainl<span class=\"_ _e\"></span>y  due<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>lower <span class=\"_ _6\"> </span>concentrate <span class=\"_ _6\"> </span>sales <span class=\"_ _6\"> </span>volumes <span class=\"_ _6\"> </span>and  c<span class=\"_ _0\"></span>oncentrate grades, <span class=\"_ _5\"></span>partially <span class=\"_ _5\"></span>offset <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>higher <span class=\"_ _5\"></span>realised <span class=\"_ _5\"></span>prices.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Inventories <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>ncentrates <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>year-end <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>21,815 tonnes, compared with 6,72<span class=\"_ _0\"></span>2 tonnes in 2023. (1) <span class=\"_ _30\"> </span><span class=\"ff9 fs0\">Included within 2024<span class=\"_ _0\"></span> revenu<span class=\"_ _0\"></span>e there is a tran<span class=\"_ _0\"></span>saction price of \u20ac<span class=\"lsf\">11</span>,7<span class=\"_ _0\"></span><span class=\"ls14\">09<span class=\"ls0\"> thousand <span class=\"ls32\">(\u20ac</span>9,<span class=\"_ _e\"></span>783 </span></span></span>thousand in 2023<span class=\"ls32\">) </span>relat<span class=\"_ _0\"></span>ed to the f<span class=\"_ _1\"></span>reight services pro<span class=\"_ _0\"></span>vided by the Gr<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>up t<span class=\"_ _0\"></span>o the customers arising f<span class=\"_ _5\"></span>rom the<span class=\"_ _0\"></span> sales of copper<span class=\"_ _0\"></span> concentrat<span class=\"_ _0\"></span>e under CIF inc<span class=\"_ _0\"></span>oterm.<span class=\"ff1\"> </span>(2) <span class=\"_ _14\"> </span><span class=\"ff1 fs0\">Provisional pricing<span class=\"_ _0\"></span> impact represented the change<span class=\"_ _0\"></span> in fair value of the embedd<span class=\"_ _0\"></span>ed derivative </span>arising on sales of concent<span class=\"_ _0\"></span>rate.  (3) <span class=\"_ _14\"> </span><span class=\"ff1 fs0\">Other income mainl<span class=\"_ _0\"></span>y represents scraps.</span><span class=\"ff1 fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "6. Expenses <span class=\"_ _0\"></span>by nature <table class=\"s w279 hfe\" id=\"_b486ed28-e5a5-41b8-9938-eaa3a3503f9a\"><tr><td class=\"c x16d y12f8 w14b h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12f8 w14c h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y12f8 w14d h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12f9 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Operating costs* </div></td><td class=\"c x1c5 y12f9 w14c h20\"><div class=\"t m0 x20 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">197,793 </div></td><td class=\"c x1ce y12f9 w14d h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">208,416 </div></td></tr><tr><td class=\"c x16d y12fa w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Care and maintenance expe<span class=\"_ _0\"></span>nditure </div></td><td class=\"c x1c5 y12fa w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">16,723 </div></td><td class=\"c x1ce y12fa w14d h20\"><div class=\"t m0 x1f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">11,511 </div></td></tr><tr><td class=\"c x16d y12fb w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Exploration expenses </div></td><td class=\"c x1c5 y12fb w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">4,975 </div></td><td class=\"c x1ce y12fb w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,103 </div></td></tr><tr><td class=\"c x16d y12fc w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Employee benefit expense (<span class=\"_ _0\"></span>Note 7) </div></td><td class=\"c x1c5 y12fc w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1ce y12fc w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr><tr><td class=\"c x16d y12fd w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Compensation of directors<span class=\"_ _0\"></span> and key management person<span class=\"_ _0\"></span>nel </div></td><td class=\"c x1c5 y12fd w14c h20\"><div class=\"t m0 xe0 h2 yfbd ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">397</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12fd w14d h20\"><div class=\"t m0 x7 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">2,230 </div></td></tr><tr><td class=\"c x16d y12fe w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Auditors\u2019 remuneration \u2013<span class=\"ff1\"> au<span class=\"_ _0\"></span>dit (Note 32) </span></div></td><td class=\"c x1c5 y12fe w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">401 </div></td><td class=\"c x1ce y12fe w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x16d y12ff w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Other accountants\u2019 <span class=\"_ _0\"></span>remuneration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12ff w14c h20\"><div class=\"t m0 x53 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">291</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12ff w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">385 </div></td></tr><tr><td class=\"c x16d y1300 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Consultants\u2019 remune<span class=\"_ _0\"></span>ration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1300 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,775 </div></td><td class=\"c x1ce y1300 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,977 </div></td></tr><tr><td class=\"c x16d y1301 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation of propert<span class=\"_ _0\"></span>y, plant and equipment (Note 13) </div></td><td class=\"c x1c5 y1301 w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">39,658 </div></td><td class=\"c x1ce y1301 w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">33,307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1302 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation of intangible<span class=\"_ _0\"></span> assets (Note 14) </div></td><td class=\"c x1c5 y1302 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td><td class=\"c x1ce y1302 w14d h20\"><div class=\"t m0 xc h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y1303 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based emplo<span class=\"_ _0\"></span>yee benefits (Note 24) </div></td><td class=\"c x1c5 y1303 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x1ce y1303 w14d h20\"><div class=\"t m0 x53 h12 yfbd ff1 fs0 fc1 sc0 ls29 ws0\">660<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1304 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Shareholders\u2019 communic<span class=\"_ _0\"></span>ation expense<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1304 w14c h20\"><div class=\"t m0 x67 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1304 w14d h20\"><div class=\"t m0 x54 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">232 </div></td></tr><tr><td class=\"c x16d y1305 w14b h2b\"><div class=\"t m0 x5 h12 yfd0 ff1 fs0 fc1 sc0 ls42 ws0\">On<span class=\"ls0\">-going listing<span class=\"_ _0\"></span> costs</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1305 w14c h2b\"><div class=\"t m0 x68 h2 yfd0 ff2 fs0 fc1 sc0 ls0 ws0\">1,114 </div></td><td class=\"c x1ce y1305 w14d h2b\"><div class=\"t m0 x29 h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">521 </div></td></tr><tr><td class=\"c x16d y1306 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x1c5 y1306 w14c h20\"><div class=\"t m0 x54 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">368 </div></td><td class=\"c x1ce y1306 w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">1,779 </div></td></tr><tr><td class=\"c x16d y1307 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Public relations and comm<span class=\"_ _0\"></span>unication development </div></td><td class=\"c x1c5 y1307 w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 lsc ws0\">963<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1307 w14d h20\"><div class=\"t m0 x67 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">711 </div></td></tr><tr><td class=\"c x16d y1308 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Rents (Note 28) </div></td><td class=\"c x1c5 y1308 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">5,492 </div></td><td class=\"c x1ce y1308 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,682 </div></td></tr><tr><td class=\"c x16d y1309 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Other expenses and pro<span class=\"_ _0\"></span>visions </div></td><td class=\"c x1c5 y1309 w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls1\">1,<span class=\"ls50\">841</span></span>) </div></td><td class=\"c x1ce y1309 w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">467 </div></td></tr><tr><td class=\"c x16d y130a w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses <span class=\"ls32\">(*) <span class=\"_ _1\"></span></span>(Note 14) </div></td><td class=\"c x1c5 y130a w14c h20\"><div class=\"t m0 xd h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1ce y130a w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130b w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Impairment loss on t<span class=\"_ _0\"></span>rade receivables and contract asse<span class=\"_ _0\"></span>ts </div></td><td class=\"c x1c5 y130b w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,205 </div></td><td class=\"c x1ce y130b w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130c w14b h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1c5 y130c w14c h20\"><div class=\"t m0 x4d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">298,645 </div></td><td class=\"c x1ce y130c w14d h20\"><div class=\"t m0 x58 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">306,682 </div></td></tr></table>32. Auditor<span class=\"ff5\">\u2019</span>s re<span class=\"_ _0\"></span>muneration The <span class=\"_ _1\"></span>fees <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the years <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 2023, <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>audit <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>non-audit <span class=\"_ _1\"></span>services provided <span class=\"_ _5\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>auditor <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span><span class=\"ff9\">Group\u2019s <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsolidated <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>statements <span class=\"_ _3\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>certain <span class=\"_ _5\"></span>individual </span>financial stat<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>onsolidated c<span class=\"_ _0\"></span>ompanies, Pricewaterhou<span class=\"_ _0\"></span>seCoopers Audito<span class=\"_ _0\"></span>res, S.L., and<span class=\"_ _0\"></span> by companies belonging t<span class=\"_ _0\"></span>o PwC<span class=\"ff9\">\u2019s network, were as follows:</span> <table class=\"s w35d h150\" id=\"_86679d9f-ee6b-4fd8-beb1-495d0c6fe4cb\"><tr><td class=\"c x16d y1541 w1f8 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b5 y1541 w119 h10\"><div class=\"t m0 x21 h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">2024 </div></td><td class=\"c x2de y1541 w119 h10\"><div class=\"t m0 x1e h12 y31 ff1 fs0 fc3 sc0 ls0 ws0\">2023* </div></td></tr><tr><td class=\"c x150 y12f2 w35e h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Fees payable for the audit<span class=\"_ _0\"></span> of the Group and individual<span class=\"_ _3c\"> </span></div></td><td class=\"c x1b5 y1542 w119 h51\"><div class=\"t m0 x5e h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">4<span class=\"ls13\">01</span> </div></td><td class=\"c x2de y1542 w119 h51\"><div class=\"t m0 x5e h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x150 y1543 w35f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">accounts<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y1544 w1f8 h10\"><div class=\"t m0 x5 h12 ya7c ff1 fs0 fc1 sc0 ls0 ws0\">Other non-audit services<span class=\"ls1f\">**</span> </div></td><td class=\"c x1b5 y1544 w119 h10\"><div class=\"t m0 x13d h2 y43 ff2 fs0 fc1 sc0 lsb ws0\">70<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1544 w119 h10\"><div class=\"t m0 xca h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1b5 y1545 w119 h10\"><div class=\"t m0 x5e h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">471 </div></td><td class=\"c x2de y1545 w119 h10\"><div class=\"t m0 x5e h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr></table>* <span class=\"_ _5\"></span><span class=\"ls0\">For<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>year <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group's <span class=\"_ _5\"></span>auditor <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>Ernst <span class=\"_ _5\"></span>&amp; <span class=\"_ _3\"></span>Young <span class=\"_ _5\"></span>Cyprus <span class=\"_ _5\"></span>Limited, <span class=\"_ _5\"></span>along <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>companies<span class=\"_ _0\"></span> </span>within the EY network. ** Included Non-Financial Information Statemen<span class=\"_ _0\"></span>t and Transfer Pricing Report <span class=\"ls15\">in </span>2024. These reports were contracted and perf<span class=\"_ _0\"></span>ormed before PwC\u2019s app<span class=\"_ _0\"></span>ointment<span class=\"ff1\">.  </span>For <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>audit <span class=\"_ _1\"></span>services <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>elated <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>audit <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>British <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>performed by Rayner Essex L<span class=\"ls5e\">LP</span>, am<span class=\"_ _0\"></span>ounting to GBP 35 thousand. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "6. Expenses <span class=\"_ _0\"></span>by nature <table class=\"s w279 hfe\" id=\"_b486ed28-e5a5-41b8-9938-eaa3a3503f9a\"><tr><td class=\"c x16d y12f8 w14b h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12f8 w14c h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y12f8 w14d h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12f9 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Operating costs* </div></td><td class=\"c x1c5 y12f9 w14c h20\"><div class=\"t m0 x20 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">197,793 </div></td><td class=\"c x1ce y12f9 w14d h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">208,416 </div></td></tr><tr><td class=\"c x16d y12fa w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Care and maintenance expe<span class=\"_ _0\"></span>nditure </div></td><td class=\"c x1c5 y12fa w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">16,723 </div></td><td class=\"c x1ce y12fa w14d h20\"><div class=\"t m0 x1f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">11,511 </div></td></tr><tr><td class=\"c x16d y12fb w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Exploration expenses </div></td><td class=\"c x1c5 y12fb w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">4,975 </div></td><td class=\"c x1ce y12fb w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,103 </div></td></tr><tr><td class=\"c x16d y12fc w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Employee benefit expense (<span class=\"_ _0\"></span>Note 7) </div></td><td class=\"c x1c5 y12fc w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1ce y12fc w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr><tr><td class=\"c x16d y12fd w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Compensation of directors<span class=\"_ _0\"></span> and key management person<span class=\"_ _0\"></span>nel </div></td><td class=\"c x1c5 y12fd w14c h20\"><div class=\"t m0 xe0 h2 yfbd ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">397</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12fd w14d h20\"><div class=\"t m0 x7 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">2,230 </div></td></tr><tr><td class=\"c x16d y12fe w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Auditors\u2019 remuneration \u2013<span class=\"ff1\"> au<span class=\"_ _0\"></span>dit (Note 32) </span></div></td><td class=\"c x1c5 y12fe w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">401 </div></td><td class=\"c x1ce y12fe w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x16d y12ff w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Other accountants\u2019 <span class=\"_ _0\"></span>remuneration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12ff w14c h20\"><div class=\"t m0 x53 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">291</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12ff w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">385 </div></td></tr><tr><td class=\"c x16d y1300 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Consultants\u2019 remune<span class=\"_ _0\"></span>ration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1300 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,775 </div></td><td class=\"c x1ce y1300 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,977 </div></td></tr><tr><td class=\"c x16d y1301 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation of propert<span class=\"_ _0\"></span>y, plant and equipment (Note 13) </div></td><td class=\"c x1c5 y1301 w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">39,658 </div></td><td class=\"c x1ce y1301 w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">33,307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1302 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation of intangible<span class=\"_ _0\"></span> assets (Note 14) </div></td><td class=\"c x1c5 y1302 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td><td class=\"c x1ce y1302 w14d h20\"><div class=\"t m0 xc h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y1303 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based emplo<span class=\"_ _0\"></span>yee benefits (Note 24) </div></td><td class=\"c x1c5 y1303 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x1ce y1303 w14d h20\"><div class=\"t m0 x53 h12 yfbd ff1 fs0 fc1 sc0 ls29 ws0\">660<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1304 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Shareholders\u2019 communic<span class=\"_ _0\"></span>ation expense<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1304 w14c h20\"><div class=\"t m0 x67 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1304 w14d h20\"><div class=\"t m0 x54 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">232 </div></td></tr><tr><td class=\"c x16d y1305 w14b h2b\"><div class=\"t m0 x5 h12 yfd0 ff1 fs0 fc1 sc0 ls42 ws0\">On<span class=\"ls0\">-going listing<span class=\"_ _0\"></span> costs</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1305 w14c h2b\"><div class=\"t m0 x68 h2 yfd0 ff2 fs0 fc1 sc0 ls0 ws0\">1,114 </div></td><td class=\"c x1ce y1305 w14d h2b\"><div class=\"t m0 x29 h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">521 </div></td></tr><tr><td class=\"c x16d y1306 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x1c5 y1306 w14c h20\"><div class=\"t m0 x54 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">368 </div></td><td class=\"c x1ce y1306 w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">1,779 </div></td></tr><tr><td class=\"c x16d y1307 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Public relations and comm<span class=\"_ _0\"></span>unication development </div></td><td class=\"c x1c5 y1307 w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 lsc ws0\">963<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1307 w14d h20\"><div class=\"t m0 x67 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">711 </div></td></tr><tr><td class=\"c x16d y1308 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Rents (Note 28) </div></td><td class=\"c x1c5 y1308 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">5,492 </div></td><td class=\"c x1ce y1308 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,682 </div></td></tr><tr><td class=\"c x16d y1309 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Other expenses and pro<span class=\"_ _0\"></span>visions </div></td><td class=\"c x1c5 y1309 w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls1\">1,<span class=\"ls50\">841</span></span>) </div></td><td class=\"c x1ce y1309 w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">467 </div></td></tr><tr><td class=\"c x16d y130a w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses <span class=\"ls32\">(*) <span class=\"_ _1\"></span></span>(Note 14) </div></td><td class=\"c x1c5 y130a w14c h20\"><div class=\"t m0 xd h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1ce y130a w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130b w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Impairment loss on t<span class=\"_ _0\"></span>rade receivables and contract asse<span class=\"_ _0\"></span>ts </div></td><td class=\"c x1c5 y130b w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,205 </div></td><td class=\"c x1ce y130b w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130c w14b h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1c5 y130c w14c h20\"><div class=\"t m0 x4d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">298,645 </div></td><td class=\"c x1ce y130c w14d h20\"><div class=\"t m0 x58 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">306,682 </div></td></tr></table>(*) An <span class=\"_ _e\"></span>impairment <span class=\"_ _0\"></span>charge <span class=\"_ _0\"></span>for t<span class=\"_ _0\"></span>he sam<span class=\"_ _0\"></span>e am<span class=\"_ _0\"></span>ount was<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>rded in <span class=\"_ _e\"></span>the same <span class=\"_ _e\"></span>caption: min<span class=\"_ _0\"></span>e si<span class=\"_ _0\"></span>te dep<span class=\"_ _0\"></span>reciation, amortisation and<span class=\"_ _0\"></span> impairment, in the<span class=\"_ _0\"></span> consolidated stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive in<span class=\"_ _0\"></span>come of 2019.<span class=\"ff12 fc3\"> </span>The <span class=\"_ _5\"></span>reduction <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>was <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>ower <span class=\"_ _5\"></span>input <span class=\"_ _5\"></span>cost<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>incre<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _1\"></span>concentrate stock <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>end <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>peri<span class=\"_ _0\"></span>od. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>stripping ratio from 1.84 to 2.10. (*) <span class=\"_ _3\"></span><span class=\"ls0\">Operating<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>costs <span class=\"_ _5\"></span>primarily<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _5\"></span>mining <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>processing <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Proyecto <span class=\"_ _5\"></span>Riotinto </span>operation.  These  comprise  costs  for  raw  materials<span class=\"_ _1\"></span>  <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>56.2m)<span class=\"lse\">,  </span>utilities  <span class=\"ff9 ls32\">(\u20ac</span>31.4m<span class=\"ls32\">),</span> <span class=\"_ _7\"> </span>professional  and contract services <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>92.9m), maintenance <span class=\"ff9 ls32\">(\u20ac</span>13.3m) <span class=\"_ _1\"></span>and other <span class=\"_ _1\"></span>direct production expenses incurred <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> the extraction and pr<span class=\"_ _0\"></span>ocessing of copper concent<span class=\"_ _0\"></span>rate.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "6. Expenses <span class=\"_ _0\"></span>by nature <table class=\"s w279 hfe\" id=\"_b486ed28-e5a5-41b8-9938-eaa3a3503f9a\"><tr><td class=\"c x16d y12f8 w14b h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12f8 w14c h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y12f8 w14d h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12f9 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Operating costs* </div></td><td class=\"c x1c5 y12f9 w14c h20\"><div class=\"t m0 x20 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">197,793 </div></td><td class=\"c x1ce y12f9 w14d h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">208,416 </div></td></tr><tr><td class=\"c x16d y12fa w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Care and maintenance expe<span class=\"_ _0\"></span>nditure </div></td><td class=\"c x1c5 y12fa w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">16,723 </div></td><td class=\"c x1ce y12fa w14d h20\"><div class=\"t m0 x1f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">11,511 </div></td></tr><tr><td class=\"c x16d y12fb w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Exploration expenses </div></td><td class=\"c x1c5 y12fb w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">4,975 </div></td><td class=\"c x1ce y12fb w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,103 </div></td></tr><tr><td class=\"c x16d y12fc w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Employee benefit expense (<span class=\"_ _0\"></span>Note 7) </div></td><td class=\"c x1c5 y12fc w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1ce y12fc w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr><tr><td class=\"c x16d y12fd w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Compensation of directors<span class=\"_ _0\"></span> and key management person<span class=\"_ _0\"></span>nel </div></td><td class=\"c x1c5 y12fd w14c h20\"><div class=\"t m0 xe0 h2 yfbd ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">397</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12fd w14d h20\"><div class=\"t m0 x7 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">2,230 </div></td></tr><tr><td class=\"c x16d y12fe w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Auditors\u2019 remuneration \u2013<span class=\"ff1\"> au<span class=\"_ _0\"></span>dit (Note 32) </span></div></td><td class=\"c x1c5 y12fe w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">401 </div></td><td class=\"c x1ce y12fe w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x16d y12ff w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Other accountants\u2019 <span class=\"_ _0\"></span>remuneration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12ff w14c h20\"><div class=\"t m0 x53 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">291</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12ff w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">385 </div></td></tr><tr><td class=\"c x16d y1300 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Consultants\u2019 remune<span class=\"_ _0\"></span>ration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1300 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,775 </div></td><td class=\"c x1ce y1300 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,977 </div></td></tr><tr><td class=\"c x16d y1301 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation of propert<span class=\"_ _0\"></span>y, plant and equipment (Note 13) </div></td><td class=\"c x1c5 y1301 w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">39,658 </div></td><td class=\"c x1ce y1301 w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">33,307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1302 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation of intangible<span class=\"_ _0\"></span> assets (Note 14) </div></td><td class=\"c x1c5 y1302 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td><td class=\"c x1ce y1302 w14d h20\"><div class=\"t m0 xc h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y1303 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based emplo<span class=\"_ _0\"></span>yee benefits (Note 24) </div></td><td class=\"c x1c5 y1303 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x1ce y1303 w14d h20\"><div class=\"t m0 x53 h12 yfbd ff1 fs0 fc1 sc0 ls29 ws0\">660<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1304 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Shareholders\u2019 communic<span class=\"_ _0\"></span>ation expense<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1304 w14c h20\"><div class=\"t m0 x67 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1304 w14d h20\"><div class=\"t m0 x54 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">232 </div></td></tr><tr><td class=\"c x16d y1305 w14b h2b\"><div class=\"t m0 x5 h12 yfd0 ff1 fs0 fc1 sc0 ls42 ws0\">On<span class=\"ls0\">-going listing<span class=\"_ _0\"></span> costs</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1305 w14c h2b\"><div class=\"t m0 x68 h2 yfd0 ff2 fs0 fc1 sc0 ls0 ws0\">1,114 </div></td><td class=\"c x1ce y1305 w14d h2b\"><div class=\"t m0 x29 h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">521 </div></td></tr><tr><td class=\"c x16d y1306 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x1c5 y1306 w14c h20\"><div class=\"t m0 x54 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">368 </div></td><td class=\"c x1ce y1306 w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">1,779 </div></td></tr><tr><td class=\"c x16d y1307 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Public relations and comm<span class=\"_ _0\"></span>unication development </div></td><td class=\"c x1c5 y1307 w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 lsc ws0\">963<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1307 w14d h20\"><div class=\"t m0 x67 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">711 </div></td></tr><tr><td class=\"c x16d y1308 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Rents (Note 28) </div></td><td class=\"c x1c5 y1308 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">5,492 </div></td><td class=\"c x1ce y1308 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,682 </div></td></tr><tr><td class=\"c x16d y1309 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Other expenses and pro<span class=\"_ _0\"></span>visions </div></td><td class=\"c x1c5 y1309 w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls1\">1,<span class=\"ls50\">841</span></span>) </div></td><td class=\"c x1ce y1309 w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">467 </div></td></tr><tr><td class=\"c x16d y130a w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses <span class=\"ls32\">(*) <span class=\"_ _1\"></span></span>(Note 14) </div></td><td class=\"c x1c5 y130a w14c h20\"><div class=\"t m0 xd h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1ce y130a w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130b w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Impairment loss on t<span class=\"_ _0\"></span>rade receivables and contract asse<span class=\"_ _0\"></span>ts </div></td><td class=\"c x1c5 y130b w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,205 </div></td><td class=\"c x1ce y130b w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130c w14b h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1c5 y130c w14c h20\"><div class=\"t m0 x4d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">298,645 </div></td><td class=\"c x1ce y130c w14d h20\"><div class=\"t m0 x58 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">306,682 </div></td></tr></table>(*) An <span class=\"_ _e\"></span>impairment <span class=\"_ _0\"></span>charge <span class=\"_ _0\"></span>for t<span class=\"_ _0\"></span>he sam<span class=\"_ _0\"></span>e am<span class=\"_ _0\"></span>ount was<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>rded in <span class=\"_ _e\"></span>the same <span class=\"_ _e\"></span>caption: min<span class=\"_ _0\"></span>e si<span class=\"_ _0\"></span>te dep<span class=\"_ _0\"></span>reciation, amortisation and<span class=\"_ _0\"></span> impairment, in the<span class=\"_ _0\"></span> consolidated stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive in<span class=\"_ _0\"></span>come of 2019.<span class=\"ff12 fc3\"> </span>The <span class=\"_ _5\"></span>reduction <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>was <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>ower <span class=\"_ _5\"></span>input <span class=\"_ _5\"></span>cost<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>incre<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _1\"></span>concentrate stock <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>end <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>peri<span class=\"_ _0\"></span>od. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>stripping ratio from 1.84 to 2.10. (*) <span class=\"_ _3\"></span><span class=\"ls0\">Operating<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>costs <span class=\"_ _5\"></span>primarily<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _5\"></span>mining <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>processing <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Proyecto <span class=\"_ _5\"></span>Riotinto </span>operation.  These  comprise  costs  for  raw  materials<span class=\"_ _1\"></span>  <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>56.2m)<span class=\"lse\">,  </span>utilities  <span class=\"ff9 ls32\">(\u20ac</span>31.4m<span class=\"ls32\">),</span> <span class=\"_ _7\"> </span>professional  and contract services <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>92.9m), maintenance <span class=\"ff9 ls32\">(\u20ac</span>13.3m) <span class=\"_ _1\"></span>and other <span class=\"_ _1\"></span>direct production expenses incurred <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> the extraction and pr<span class=\"_ _0\"></span>ocessing of copper concent<span class=\"_ _0\"></span>rate.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "6. Expenses <span class=\"_ _0\"></span>by nature <table class=\"s w279 hfe\" id=\"_b486ed28-e5a5-41b8-9938-eaa3a3503f9a\"><tr><td class=\"c x16d y12f8 w14b h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12f8 w14c h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y12f8 w14d h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12f9 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Operating costs* </div></td><td class=\"c x1c5 y12f9 w14c h20\"><div class=\"t m0 x20 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">197,793 </div></td><td class=\"c x1ce y12f9 w14d h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">208,416 </div></td></tr><tr><td class=\"c x16d y12fa w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Care and maintenance expe<span class=\"_ _0\"></span>nditure </div></td><td class=\"c x1c5 y12fa w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">16,723 </div></td><td class=\"c x1ce y12fa w14d h20\"><div class=\"t m0 x1f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">11,511 </div></td></tr><tr><td class=\"c x16d y12fb w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Exploration expenses </div></td><td class=\"c x1c5 y12fb w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">4,975 </div></td><td class=\"c x1ce y12fb w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,103 </div></td></tr><tr><td class=\"c x16d y12fc w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Employee benefit expense (<span class=\"_ _0\"></span>Note 7) </div></td><td class=\"c x1c5 y12fc w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1ce y12fc w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr><tr><td class=\"c x16d y12fd w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Compensation of directors<span class=\"_ _0\"></span> and key management person<span class=\"_ _0\"></span>nel </div></td><td class=\"c x1c5 y12fd w14c h20\"><div class=\"t m0 xe0 h2 yfbd ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">397</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12fd w14d h20\"><div class=\"t m0 x7 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">2,230 </div></td></tr><tr><td class=\"c x16d y12fe w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Auditors\u2019 remuneration \u2013<span class=\"ff1\"> au<span class=\"_ _0\"></span>dit (Note 32) </span></div></td><td class=\"c x1c5 y12fe w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">401 </div></td><td class=\"c x1ce y12fe w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x16d y12ff w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Other accountants\u2019 <span class=\"_ _0\"></span>remuneration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12ff w14c h20\"><div class=\"t m0 x53 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">291</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12ff w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">385 </div></td></tr><tr><td class=\"c x16d y1300 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Consultants\u2019 remune<span class=\"_ _0\"></span>ration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1300 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,775 </div></td><td class=\"c x1ce y1300 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,977 </div></td></tr><tr><td class=\"c x16d y1301 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation of propert<span class=\"_ _0\"></span>y, plant and equipment (Note 13) </div></td><td class=\"c x1c5 y1301 w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">39,658 </div></td><td class=\"c x1ce y1301 w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">33,307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1302 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation of intangible<span class=\"_ _0\"></span> assets (Note 14) </div></td><td class=\"c x1c5 y1302 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td><td class=\"c x1ce y1302 w14d h20\"><div class=\"t m0 xc h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y1303 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based emplo<span class=\"_ _0\"></span>yee benefits (Note 24) </div></td><td class=\"c x1c5 y1303 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x1ce y1303 w14d h20\"><div class=\"t m0 x53 h12 yfbd ff1 fs0 fc1 sc0 ls29 ws0\">660<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1304 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Shareholders\u2019 communic<span class=\"_ _0\"></span>ation expense<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1304 w14c h20\"><div class=\"t m0 x67 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1304 w14d h20\"><div class=\"t m0 x54 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">232 </div></td></tr><tr><td class=\"c x16d y1305 w14b h2b\"><div class=\"t m0 x5 h12 yfd0 ff1 fs0 fc1 sc0 ls42 ws0\">On<span class=\"ls0\">-going listing<span class=\"_ _0\"></span> costs</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1305 w14c h2b\"><div class=\"t m0 x68 h2 yfd0 ff2 fs0 fc1 sc0 ls0 ws0\">1,114 </div></td><td class=\"c x1ce y1305 w14d h2b\"><div class=\"t m0 x29 h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">521 </div></td></tr><tr><td class=\"c x16d y1306 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x1c5 y1306 w14c h20\"><div class=\"t m0 x54 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">368 </div></td><td class=\"c x1ce y1306 w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">1,779 </div></td></tr><tr><td class=\"c x16d y1307 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Public relations and comm<span class=\"_ _0\"></span>unication development </div></td><td class=\"c x1c5 y1307 w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 lsc ws0\">963<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1307 w14d h20\"><div class=\"t m0 x67 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">711 </div></td></tr><tr><td class=\"c x16d y1308 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Rents (Note 28) </div></td><td class=\"c x1c5 y1308 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">5,492 </div></td><td class=\"c x1ce y1308 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,682 </div></td></tr><tr><td class=\"c x16d y1309 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Other expenses and pro<span class=\"_ _0\"></span>visions </div></td><td class=\"c x1c5 y1309 w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls1\">1,<span class=\"ls50\">841</span></span>) </div></td><td class=\"c x1ce y1309 w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">467 </div></td></tr><tr><td class=\"c x16d y130a w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses <span class=\"ls32\">(*) <span class=\"_ _1\"></span></span>(Note 14) </div></td><td class=\"c x1c5 y130a w14c h20\"><div class=\"t m0 xd h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1ce y130a w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130b w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Impairment loss on t<span class=\"_ _0\"></span>rade receivables and contract asse<span class=\"_ _0\"></span>ts </div></td><td class=\"c x1c5 y130b w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,205 </div></td><td class=\"c x1ce y130b w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130c w14b h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1c5 y130c w14c h20\"><div class=\"t m0 x4d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">298,645 </div></td><td class=\"c x1ce y130c w14d h20\"><div class=\"t m0 x58 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">306,682 </div></td></tr></table>(*) An <span class=\"_ _e\"></span>impairment <span class=\"_ _0\"></span>charge <span class=\"_ _0\"></span>for t<span class=\"_ _0\"></span>he sam<span class=\"_ _0\"></span>e am<span class=\"_ _0\"></span>ount was<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>rded in <span class=\"_ _e\"></span>the same <span class=\"_ _e\"></span>caption: min<span class=\"_ _0\"></span>e si<span class=\"_ _0\"></span>te dep<span class=\"_ _0\"></span>reciation, amortisation and<span class=\"_ _0\"></span> impairment, in the<span class=\"_ _0\"></span> consolidated stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive in<span class=\"_ _0\"></span>come of 2019.<span class=\"ff12 fc3\"> </span>The <span class=\"_ _5\"></span>reduction <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>was <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>ower <span class=\"_ _5\"></span>input <span class=\"_ _5\"></span>cost<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>incre<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _1\"></span>concentrate stock <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>end <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>peri<span class=\"_ _0\"></span>od. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>stripping ratio from 1.84 to 2.10. (*) <span class=\"_ _3\"></span><span class=\"ls0\">Operating<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>costs <span class=\"_ _5\"></span>primarily<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _5\"></span>mining <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>processing <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Proyecto <span class=\"_ _5\"></span>Riotinto </span>operation.  These  comprise  costs  for  raw  materials<span class=\"_ _1\"></span>  <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>56.2m)<span class=\"lse\">,  </span>utilities  <span class=\"ff9 ls32\">(\u20ac</span>31.4m<span class=\"ls32\">),</span> <span class=\"_ _7\"> </span>professional  and contract services <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>92.9m), maintenance <span class=\"ff9 ls32\">(\u20ac</span>13.3m) <span class=\"_ _1\"></span>and other <span class=\"_ _1\"></span>direct production expenses incurred <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> the extraction and pr<span class=\"_ _0\"></span>ocessing of copper concent<span class=\"_ _0\"></span>rate.<span class=\"_ _3c\"> </span>32. Auditor<span class=\"ff5\">\u2019</span>s re<span class=\"_ _0\"></span>muneration The <span class=\"_ _1\"></span>fees <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the years <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 2023, <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>audit <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>non-audit <span class=\"_ _1\"></span>services provided <span class=\"_ _5\"></span>by <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>auditor <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span><span class=\"ff9\">Group\u2019s <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsolidated <span class=\"_ _5\"></span>financial <span class=\"_ _5\"></span>statements <span class=\"_ _3\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>certain <span class=\"_ _5\"></span>individual </span>financial stat<span class=\"_ _0\"></span>ements of<span class=\"_ _0\"></span> the c<span class=\"_ _0\"></span>onsolidated c<span class=\"_ _0\"></span>ompanies, Pricewaterhou<span class=\"_ _0\"></span>seCoopers Audito<span class=\"_ _0\"></span>res, S.L., and<span class=\"_ _0\"></span> by companies belonging t<span class=\"_ _0\"></span>o PwC<span class=\"ff9\">\u2019s network, were as follows:</span> <table class=\"s w35d h150\" id=\"_86679d9f-ee6b-4fd8-beb1-495d0c6fe4cb\"><tr><td class=\"c x16d y1541 w1f8 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1b5 y1541 w119 h10\"><div class=\"t m0 x21 h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">2024 </div></td><td class=\"c x2de y1541 w119 h10\"><div class=\"t m0 x1e h12 y31 ff1 fs0 fc3 sc0 ls0 ws0\">2023* </div></td></tr><tr><td class=\"c x150 y12f2 w35e h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Fees payable for the audit<span class=\"_ _0\"></span> of the Group and individual<span class=\"_ _3c\"> </span></div></td><td class=\"c x1b5 y1542 w119 h51\"><div class=\"t m0 x5e h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">4<span class=\"ls13\">01</span> </div></td><td class=\"c x2de y1542 w119 h51\"><div class=\"t m0 x5e h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x150 y1543 w35f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">accounts<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y1544 w1f8 h10\"><div class=\"t m0 x5 h12 ya7c ff1 fs0 fc1 sc0 ls0 ws0\">Other non-audit services<span class=\"ls1f\">**</span> </div></td><td class=\"c x1b5 y1544 w119 h10\"><div class=\"t m0 x13d h2 y43 ff2 fs0 fc1 sc0 lsb ws0\">70<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1544 w119 h10\"><div class=\"t m0 xca h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1b5 y1545 w119 h10\"><div class=\"t m0 x5e h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">471 </div></td><td class=\"c x2de y1545 w119 h10\"><div class=\"t m0 x5e h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr></table>* <span class=\"_ _5\"></span><span class=\"ls0\">For<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>year <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group's <span class=\"_ _5\"></span>auditor <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>Ernst <span class=\"_ _5\"></span>&amp; <span class=\"_ _3\"></span>Young <span class=\"_ _5\"></span>Cyprus <span class=\"_ _5\"></span>Limited, <span class=\"_ _5\"></span>along <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>companies<span class=\"_ _0\"></span> </span>within the EY network. ** Included Non-Financial Information Statemen<span class=\"_ _0\"></span>t and Transfer Pricing Report <span class=\"ls15\">in </span>2024. These reports were contracted and perf<span class=\"_ _0\"></span>ormed before PwC\u2019s app<span class=\"_ _0\"></span>ointment<span class=\"ff1\">.  </span>For <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>audit <span class=\"_ _1\"></span>services <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>elated <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>audit <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>British <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>performed by Rayner Essex L<span class=\"ls5e\">LP</span>, am<span class=\"_ _0\"></span>ounting to GBP 35 thousand. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "6. Expenses <span class=\"_ _0\"></span>by nature <table class=\"s w279 hfe\" id=\"_b486ed28-e5a5-41b8-9938-eaa3a3503f9a\"><tr><td class=\"c x16d y12f8 w14b h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12f8 w14c h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y12f8 w14d h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12f9 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Operating costs* </div></td><td class=\"c x1c5 y12f9 w14c h20\"><div class=\"t m0 x20 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">197,793 </div></td><td class=\"c x1ce y12f9 w14d h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">208,416 </div></td></tr><tr><td class=\"c x16d y12fa w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Care and maintenance expe<span class=\"_ _0\"></span>nditure </div></td><td class=\"c x1c5 y12fa w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">16,723 </div></td><td class=\"c x1ce y12fa w14d h20\"><div class=\"t m0 x1f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">11,511 </div></td></tr><tr><td class=\"c x16d y12fb w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Exploration expenses </div></td><td class=\"c x1c5 y12fb w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">4,975 </div></td><td class=\"c x1ce y12fb w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,103 </div></td></tr><tr><td class=\"c x16d y12fc w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Employee benefit expense (<span class=\"_ _0\"></span>Note 7) </div></td><td class=\"c x1c5 y12fc w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1ce y12fc w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr><tr><td class=\"c x16d y12fd w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Compensation of directors<span class=\"_ _0\"></span> and key management person<span class=\"_ _0\"></span>nel </div></td><td class=\"c x1c5 y12fd w14c h20\"><div class=\"t m0 xe0 h2 yfbd ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">397</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12fd w14d h20\"><div class=\"t m0 x7 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">2,230 </div></td></tr><tr><td class=\"c x16d y12fe w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Auditors\u2019 remuneration \u2013<span class=\"ff1\"> au<span class=\"_ _0\"></span>dit (Note 32) </span></div></td><td class=\"c x1c5 y12fe w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">401 </div></td><td class=\"c x1ce y12fe w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x16d y12ff w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Other accountants\u2019 <span class=\"_ _0\"></span>remuneration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12ff w14c h20\"><div class=\"t m0 x53 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">291</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12ff w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">385 </div></td></tr><tr><td class=\"c x16d y1300 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Consultants\u2019 remune<span class=\"_ _0\"></span>ration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1300 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,775 </div></td><td class=\"c x1ce y1300 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,977 </div></td></tr><tr><td class=\"c x16d y1301 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation of propert<span class=\"_ _0\"></span>y, plant and equipment (Note 13) </div></td><td class=\"c x1c5 y1301 w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">39,658 </div></td><td class=\"c x1ce y1301 w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">33,307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1302 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation of intangible<span class=\"_ _0\"></span> assets (Note 14) </div></td><td class=\"c x1c5 y1302 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td><td class=\"c x1ce y1302 w14d h20\"><div class=\"t m0 xc h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y1303 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based emplo<span class=\"_ _0\"></span>yee benefits (Note 24) </div></td><td class=\"c x1c5 y1303 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x1ce y1303 w14d h20\"><div class=\"t m0 x53 h12 yfbd ff1 fs0 fc1 sc0 ls29 ws0\">660<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1304 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Shareholders\u2019 communic<span class=\"_ _0\"></span>ation expense<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1304 w14c h20\"><div class=\"t m0 x67 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1304 w14d h20\"><div class=\"t m0 x54 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">232 </div></td></tr><tr><td class=\"c x16d y1305 w14b h2b\"><div class=\"t m0 x5 h12 yfd0 ff1 fs0 fc1 sc0 ls42 ws0\">On<span class=\"ls0\">-going listing<span class=\"_ _0\"></span> costs</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1305 w14c h2b\"><div class=\"t m0 x68 h2 yfd0 ff2 fs0 fc1 sc0 ls0 ws0\">1,114 </div></td><td class=\"c x1ce y1305 w14d h2b\"><div class=\"t m0 x29 h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">521 </div></td></tr><tr><td class=\"c x16d y1306 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x1c5 y1306 w14c h20\"><div class=\"t m0 x54 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">368 </div></td><td class=\"c x1ce y1306 w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">1,779 </div></td></tr><tr><td class=\"c x16d y1307 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Public relations and comm<span class=\"_ _0\"></span>unication development </div></td><td class=\"c x1c5 y1307 w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 lsc ws0\">963<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1307 w14d h20\"><div class=\"t m0 x67 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">711 </div></td></tr><tr><td class=\"c x16d y1308 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Rents (Note 28) </div></td><td class=\"c x1c5 y1308 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">5,492 </div></td><td class=\"c x1ce y1308 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,682 </div></td></tr><tr><td class=\"c x16d y1309 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Other expenses and pro<span class=\"_ _0\"></span>visions </div></td><td class=\"c x1c5 y1309 w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls1\">1,<span class=\"ls50\">841</span></span>) </div></td><td class=\"c x1ce y1309 w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">467 </div></td></tr><tr><td class=\"c x16d y130a w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses <span class=\"ls32\">(*) <span class=\"_ _1\"></span></span>(Note 14) </div></td><td class=\"c x1c5 y130a w14c h20\"><div class=\"t m0 xd h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1ce y130a w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130b w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Impairment loss on t<span class=\"_ _0\"></span>rade receivables and contract asse<span class=\"_ _0\"></span>ts </div></td><td class=\"c x1c5 y130b w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,205 </div></td><td class=\"c x1ce y130b w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130c w14b h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1c5 y130c w14c h20\"><div class=\"t m0 x4d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">298,645 </div></td><td class=\"c x1ce y130c w14d h20\"><div class=\"t m0 x58 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">306,682 </div></td></tr></table>(*) An <span class=\"_ _e\"></span>impairment <span class=\"_ _0\"></span>charge <span class=\"_ _0\"></span>for t<span class=\"_ _0\"></span>he sam<span class=\"_ _0\"></span>e am<span class=\"_ _0\"></span>ount was<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>rded in <span class=\"_ _e\"></span>the same <span class=\"_ _e\"></span>caption: min<span class=\"_ _0\"></span>e si<span class=\"_ _0\"></span>te dep<span class=\"_ _0\"></span>reciation, amortisation and<span class=\"_ _0\"></span> impairment, in the<span class=\"_ _0\"></span> consolidated stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive in<span class=\"_ _0\"></span>come of 2019.<span class=\"ff12 fc3\"> </span>The <span class=\"_ _5\"></span>reduction <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>was <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>ower <span class=\"_ _5\"></span>input <span class=\"_ _5\"></span>cost<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>incre<span class=\"_ _0\"></span>ase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>copper <span class=\"_ _1\"></span>concentrate stock <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>end <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>peri<span class=\"_ _0\"></span>od. <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>increase <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>amortisation <span class=\"_ _1\"></span>mainly <span class=\"_ _5\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>change <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>stripping ratio from 1.84 to 2.10. (*) <span class=\"_ _3\"></span><span class=\"ls0\">Operating<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>costs <span class=\"_ _5\"></span>primarily<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _5\"></span>mining <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>processing <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Proyecto <span class=\"_ _5\"></span>Riotinto </span>operation.  These  comprise  costs  for  raw  materials<span class=\"_ _1\"></span>  <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>56.2m)<span class=\"lse\">,  </span>utilities  <span class=\"ff9 ls32\">(\u20ac</span>31.4m<span class=\"ls32\">),</span> <span class=\"_ _7\"> </span>professional  and contract services <span class=\"ff9 ls32\">(\u20ac<span class=\"_ _1\"></span></span>92.9m), maintenance <span class=\"ff9 ls32\">(\u20ac</span>13.3m) <span class=\"_ _1\"></span>and other <span class=\"_ _1\"></span>direct production expenses incurred <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> the extraction and pr<span class=\"_ _0\"></span>ocessing of copper concent<span class=\"_ _0\"></span>rate.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"gs4\"><table class=\"s w279 hfe\" id=\"_b486ed28-e5a5-41b8-9938-eaa3a3503f9a\"><tr><td class=\"c x16d y12f8 w14b h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12f8 w14c h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y12f8 w14d h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y12f9 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Operating costs* </div></td><td class=\"c x1c5 y12f9 w14c h20\"><div class=\"t m0 x20 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">197,793 </div></td><td class=\"c x1ce y12f9 w14d h20\"><div class=\"t m0 x4d h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">208,416 </div></td></tr><tr><td class=\"c x16d y12fa w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Care and maintenance expe<span class=\"_ _0\"></span>nditure </div></td><td class=\"c x1c5 y12fa w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">16,723 </div></td><td class=\"c x1ce y12fa w14d h20\"><div class=\"t m0 x1f h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">11,511 </div></td></tr><tr><td class=\"c x16d y12fb w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Exploration expenses </div></td><td class=\"c x1c5 y12fb w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">4,975 </div></td><td class=\"c x1ce y12fb w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,103 </div></td></tr><tr><td class=\"c x16d y12fc w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Employee benefit expense (<span class=\"_ _0\"></span>Note 7) </div></td><td class=\"c x1c5 y12fc w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1ce y12fc w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr><tr><td class=\"c x16d y12fd w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Compensation of directors<span class=\"_ _0\"></span> and key management person<span class=\"_ _0\"></span>nel </div></td><td class=\"c x1c5 y12fd w14c h20\"><div class=\"t m0 xe0 h2 yfbd ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">397</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12fd w14d h20\"><div class=\"t m0 x7 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">2,230 </div></td></tr><tr><td class=\"c x16d y12fe w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Auditors\u2019 remuneration \u2013<span class=\"ff1\"> au<span class=\"_ _0\"></span>dit (Note 32) </span></div></td><td class=\"c x1c5 y12fe w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">401 </div></td><td class=\"c x1ce y12fe w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">452 </div></td></tr><tr><td class=\"c x16d y12ff w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Other accountants\u2019 <span class=\"_ _0\"></span>remuneration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y12ff w14c h20\"><div class=\"t m0 x53 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">291</span><span class=\"ls0\"> </span></div></td><td class=\"c x1ce y12ff w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">385 </div></td></tr><tr><td class=\"c x16d y1300 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Consultants\u2019 remune<span class=\"_ _0\"></span>ration<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1300 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,775 </div></td><td class=\"c x1ce y1300 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,977 </div></td></tr><tr><td class=\"c x16d y1301 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation of propert<span class=\"_ _0\"></span>y, plant and equipment (Note 13) </div></td><td class=\"c x1c5 y1301 w14c h20\"><div class=\"t m0 xb h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">39,658 </div></td><td class=\"c x1ce y1301 w14d h20\"><div class=\"t m0 xb h12 yfbd ff1 fs0 fc1 sc0 ls16 ws0\">33,307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1302 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation of intangible<span class=\"_ _0\"></span> assets (Note 14) </div></td><td class=\"c x1c5 y1302 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td><td class=\"c x1ce y1302 w14d h20\"><div class=\"t m0 xc h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y1303 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based emplo<span class=\"_ _0\"></span>yee benefits (Note 24) </div></td><td class=\"c x1c5 y1303 w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x1ce y1303 w14d h20\"><div class=\"t m0 x53 h12 yfbd ff1 fs0 fc1 sc0 ls29 ws0\">660<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1304 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff9 fs0 fc1 sc0 ls0 ws0\">Shareholders\u2019 communic<span class=\"_ _0\"></span>ation expense<span class=\"ff1\"> </span></div></td><td class=\"c x1c5 y1304 w14c h20\"><div class=\"t m0 x67 h2 yfbd ff2 fs0 fc1 sc0 ls1 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1304 w14d h20\"><div class=\"t m0 x54 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">232 </div></td></tr><tr><td class=\"c x16d y1305 w14b h2b\"><div class=\"t m0 x5 h12 yfd0 ff1 fs0 fc1 sc0 ls42 ws0\">On<span class=\"ls0\">-going listing<span class=\"_ _0\"></span> costs</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1305 w14c h2b\"><div class=\"t m0 x68 h2 yfd0 ff2 fs0 fc1 sc0 ls0 ws0\">1,114 </div></td><td class=\"c x1ce y1305 w14d h2b\"><div class=\"t m0 x29 h12 yfd0 ff1 fs0 fc1 sc0 ls0 ws0\">521 </div></td></tr><tr><td class=\"c x16d y1306 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x1c5 y1306 w14c h20\"><div class=\"t m0 x54 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">368 </div></td><td class=\"c x1ce y1306 w14d h20\"><div class=\"t m0 xe0 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">1,779 </div></td></tr><tr><td class=\"c x16d y1307 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Public relations and comm<span class=\"_ _0\"></span>unication development </div></td><td class=\"c x1c5 y1307 w14c h20\"><div class=\"t m0 x29 h2 yfbd ff2 fs0 fc1 sc0 lsc ws0\">963<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1307 w14d h20\"><div class=\"t m0 x67 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">711 </div></td></tr><tr><td class=\"c x16d y1308 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Rents (Note 28) </div></td><td class=\"c x1c5 y1308 w14c h20\"><div class=\"t m0 x7 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">5,492 </div></td><td class=\"c x1ce y1308 w14d h20\"><div class=\"t m0 x9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">5,682 </div></td></tr><tr><td class=\"c x16d y1309 w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Other expenses and pro<span class=\"_ _0\"></span>visions </div></td><td class=\"c x1c5 y1309 w14c h20\"><div class=\"t m0 x52 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls1\">1,<span class=\"ls50\">841</span></span>) </div></td><td class=\"c x1ce y1309 w14d h20\"><div class=\"t m0 x68 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">467 </div></td></tr><tr><td class=\"c x16d y130a w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses <span class=\"ls32\">(*) <span class=\"_ _1\"></span></span>(Note 14) </div></td><td class=\"c x1c5 y130a w14c h20\"><div class=\"t m0 xd h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1ce y130a w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130b w14b h20\"><div class=\"t m0 x5 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Impairment loss on t<span class=\"_ _0\"></span>rade receivables and contract asse<span class=\"_ _0\"></span>ts </div></td><td class=\"c x1c5 y130b w14c h20\"><div class=\"t m0 x1f h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">1,205 </div></td><td class=\"c x1ce y130b w14d h20\"><div class=\"t m0 xb9 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y130c w14b h20\"><div class=\"t m0 x5 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1c5 y130c w14c h20\"><div class=\"t m0 x4d h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">298,645 </div></td><td class=\"c x1ce y130c w14d h20\"><div class=\"t m0 x58 h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">306,682 </div></td></tr></table></div>13. Property, pla<span class=\"_ _0\"></span>nt and equipme<span class=\"_ _0\"></span>nt  <table class=\"s w28d h109\" id=\"_54b88443-58ca-45b7-89ef-84cea9cfd939\"><tr><td></td><td></td><td class=\"c x1db y134d w28e h10a\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Right<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x1dc y134d w28f h10a\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Assets<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dd y134e w290 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _3c\"> </span></div></td><td class=\"c x1de y134e w20d hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Other<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x1df y134f w163 h79\"><div class=\"t m0 x5 h18 y100d ff9 fs7 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x1e0 y1350 w291 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Land and<span class=\"_ _3c\"> </span></div></td><td class=\"c x1db y1350 w292 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">of use<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e1 y1350 w293 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Plant and<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dc y1350 w294 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">under<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dd y1351 w295 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">mining<span class=\"_ _3c\"> </span></div></td><td class=\"c x1de y1351 w296 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">assets<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e2 y134f wf9 h79\"><div class=\"t m0 xa hc y100d ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1e0 y1352 w297 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">buildings<span class=\"_ _3c\"> </span></div></td><td class=\"c x1db y1352 w296 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">assets<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e1 y1352 w298 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">equipment<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dc y1352 w299 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">construction<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1db y1353 w29a hd8\"><div class=\"t m0 x14f h59 y11ec ff2 fs8 fc1 sc0 ls9d ws0\">(5)<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x1dc y1353 w29b hd8\"><div class=\"t m0 x14f h59 y11ec ff2 fs8 fc1 sc0 ls0 ws0\">(3)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dd y1355 w29c hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">costs</div><div class=\"t m0 x1e3 h59 y1354 ff2 fs8 fc1 sc0 ls0 ws0\">(2)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1de y1356 w213 hd8\"><div class=\"t m0 x14f h59 y11ec ff2 fs8 fc1 sc0 ls0 ws0\">(1)<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x1df y1357 w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1358 w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">Cost  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1359 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">At 1 January 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1e4 y1359 w164 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">83,517 </div></td><td class=\"c x1e5 y1359 w165 h10\"><div class=\"t m0 x97 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y1359 w166 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">319,129 </div></td><td class=\"c x1e7 y1359 w167 h10\"><div class=\"t m0 x8 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y1359 w168 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">64,072 </div></td><td class=\"c x1e9 y1359 w103 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">951 </div></td><td class=\"c x1e2 y1359 wf9 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">545,346 </div></td></tr><tr><td class=\"c x1df y135a w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Adjustments </div></td><td class=\"c x1e4 y135a w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y135a w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y135a w166 h10\"><div class=\"t m0 x1d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x1e7 y135a w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y135a w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y135a w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y135a wf9 h10\"><div class=\"t m0 x1a hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x1df y135b w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Opening adjust<span class=\"_ _0\"></span>ed </div></td><td class=\"c x1e4 y135b w164 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">83,517 </div></td><td class=\"c x1e5 y135b w165 h10\"><div class=\"t m0 x97 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y135b w166 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">319,134 </div></td><td class=\"c x1e7 y135b w167 h10\"><div class=\"t m0 x8 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y135b w168 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">64,072 </div></td><td class=\"c x1e9 y135b w103 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">951 </div></td><td class=\"c x1e2 y135b wf9 h10\"><div class=\"t m0 x1c hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">545,351 </div></td></tr><tr><td class=\"c x1df y135c w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Additions </div><div class=\"t m0 x23 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\">(8)</div><div class=\"t m0 x84 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e4 y135c w164 h10\"><div class=\"t m0 x7 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">233 </div></td><td class=\"c x1e5 y135c w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y135c w166 h10\"><div class=\"t m0 x54 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">332 </div></td><td class=\"c x1e7 y135c w167 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">52,801 </div></td><td class=\"c x1e8 y135c w168 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">9,902 </div></td><td class=\"c x1e9 y135c w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y135c wf9 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">63,268 </div></td></tr><tr><td class=\"c x1ea y135d w29d h10b\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Increase in reh<span class=\"_ _0\"></span>ab. Provision<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e4 y135e w164 h32\"><div class=\"t m0 x20 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">3,274 </div></td><td class=\"c x1e5 y135e w165 h32\"><div class=\"t m0 x1f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y135e w166 h32\"><div class=\"t m0 xb9 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y135e w167 h32\"><div class=\"t m0 x1e hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y135e w168 h32\"><div class=\"t m0 x29 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y135e w103 h32\"><div class=\"t m0 x1f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y135e wf9 h32\"><div class=\"t m0 xb hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">3,<span class=\"ls8e\">274</span> </div></td></tr><tr><td class=\"c x1ea y135f w29e he7\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">(Note 27)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1360 w163 h16\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Reclassification<span class=\"_ _0\"></span>s </div><div class=\"t m0 xc9 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\">(4)</div><div class=\"t m0 xd7 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e4 y1360 w164 h16\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1360 w165 h16\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1360 w166 h16\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">21,050 </div></td><td class=\"c x1e7 y1360 w167 h16\"><div class=\"t m0 x52 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(21,969) </div></td><td class=\"c x1e8 y1360 w168 h16\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1360 w103 h16\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls8e ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y1360 wf9 h16\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(890) </div></td></tr><tr><td class=\"c x1eb y1361 w169 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Other transf<span class=\"_ _0\"></span>er </div></td><td class=\"c x1e4 y1361 w164 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(572) </div></td><td class=\"c x1e5 y1361 w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1361 w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1361 w167 h10\"><div class=\"t m0 x20 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(2,586)</div><div class=\"t m0 x15 h59 y41f ff2 fs8 fc1 sc0 ls0 ws0\"> (8)</div><div class=\"t m0 x5c hc y30 ff2 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e8 y1361 w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1361 w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1361 wf9 h10\"><div class=\"t m0 x5d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(3,158) </div></td></tr><tr><td class=\"c x1df y1362 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Write-off </div></td><td class=\"c x1e4 y1362 w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1362 w165 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(148) </div></td><td class=\"c x1e6 y1362 w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1362 w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1362 w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1362 w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1362 wf9 h10\"><div class=\"t m0 x52 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(148) </div></td></tr><tr><td class=\"c x1df y1363 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Advances </div></td><td class=\"c x1e4 y1363 w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1363 w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1363 w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1363 w167 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">1,601<span class=\"_ _3c\"> </span></div><div class=\"t m0 x84 h59 y41f ff2 fs8 fc1 sc0 ls9d ws0\">(7)</div><div class=\"t m0 x5c hc y30 ff2 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e8 y1363 w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1363 w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1363 wf9 h10\"><div class=\"t m0 xc hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">1,601 </div></td></tr><tr><td class=\"c x1df y1364 w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1e4 y1364 w164 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">86,452 </div></td><td class=\"c x1e5 y1364 w165 h10\"><div class=\"t m0 x97 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">6,928 </div></td><td class=\"c x1e6 y1364 w166 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">340,516 </div></td><td class=\"c x1e7 y1364 w167 h10\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">100,448 </div></td><td class=\"c x1e8 y1364 w168 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">73,974 </div></td><td class=\"c x1e9 y1364 w103 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">980 </div></td><td class=\"c x1e2 y1364 wf9 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">609,298 </div></td></tr><tr><td class=\"c x1df y1365 w163 hb2\"><div class=\"t m0 x5 hc y1013 ff2 fs7 fc1 sc0 ls0 ws0\">Depreciation<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1366 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">At 1 January 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1e4 y1366 w164 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">24,702 </div></td><td class=\"c x1e5 y1366 w165 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">2,531 </div></td><td class=\"c x1e6 y1366 w166 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">113,547 </div></td><td class=\"c x1e7 y1366 w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1366 w168 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">19,063 </div></td><td class=\"c x1e9 y1366 w103 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">764 </div></td><td class=\"c x1e2 y1366 wf9 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">160,607 </div></td></tr><tr><td class=\"c x1df y1367 w163 h10\"><div class=\"t m0 x5 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">Adjustments </div></td><td class=\"c x1e4 y1367 w164 h10\"><div class=\"t m0 x22 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1367 w165 h10\"><div class=\"t m0 x1f hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1367 w166 h10\"><div class=\"t m0 xb9 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x1e7 y1367 w167 h10\"><div class=\"t m0 x1e hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1367 w168 h10\"><div class=\"t m0 x29 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1367 w103 h10\"><div class=\"t m0 x1f hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1367 wf9 h10\"><div class=\"t m0 x1b hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x1df y1368 w163 h10\"><div class=\"t m0 x5 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">Opening adjust<span class=\"_ _0\"></span>ed </div></td><td class=\"c x1e4 y1368 w164 h10\"><div class=\"t m0 x2 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">24,702 </div></td><td class=\"c x1e5 y1368 w165 h10\"><div class=\"t m0 x2 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">2,531 </div></td><td class=\"c x1e6 y1368 w166 h10\"><div class=\"t m0 xd hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">113,548 </div></td><td class=\"c x1e7 y1368 w167 h10\"><div class=\"t m0 x1e hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1368 w168 h10\"><div class=\"t m0 x2 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">19,063 </div></td><td class=\"c x1e9 y1368 w103 h10\"><div class=\"t m0 x4d hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">764 </div></td><td class=\"c x1e2 y1368 wf9 h10\"><div class=\"t m0 x2b hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">160,608 </div></td></tr><tr><td class=\"c x1df y1369 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Charge for the<span class=\"_ _0\"></span> year<span class=\"_ _3c\"> </span></div><div class=\"t m0 x114 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\">(6)</div><div class=\"t m0 x2c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e4 y1369 w164 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">6,192 </div></td><td class=\"c x1e5 y1369 w165 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">497 </div></td><td class=\"c x1e6 y1369 w166 h10\"><div class=\"t m0 xb hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">27,328 </div></td><td class=\"c x1e7 y1369 w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1369 w168 h10\"><div class=\"t m0 x5d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">5,655 </div></td><td class=\"c x1e9 y1369 w103 h10\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls3d ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y1369 wf9 h10\"><div class=\"t m0 x20 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">39,715 </div></td></tr><tr><td class=\"c x1eb y136a w169 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">   Write-off </div></td><td class=\"c x1e4 y136a w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y136a w165 h10\"><div class=\"t m0 x5d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(57) </div></td><td class=\"c x1e6 y136a w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y136a w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y136a w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y136a w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y136a wf9 h10\"><div class=\"t m0 x8 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(57) </div></td></tr><tr><td class=\"c x1df y136b w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1e4 y136b w164 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">30,894 </div></td><td class=\"c x1e5 y136b w165 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">2,971 </div></td><td class=\"c x1e6 y136b w166 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">140,876 </div></td><td class=\"c x1e7 y136b w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y136b w168 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">24,718 </div></td><td class=\"c x1e9 y136b w103 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">807 </div></td><td class=\"c x1e2 y136b wf9 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">200,266 </div></td></tr><tr><td class=\"c x1ea y136c w29f h10c\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Net book value at <span class=\"_ _0\"></span>31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e4 y136d w164 haa\"><div class=\"t m0 x1c hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">55,558 </div></td><td class=\"c x1e5 y136d w165 haa\"><div class=\"t m0 x13 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">3,957 </div></td><td class=\"c x1e6 y136d w166 haa\"><div class=\"t m0 x4d hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">199,640 </div></td><td class=\"c x1e7 y136d w167 haa\"><div class=\"t m0 xa hc y54c ff2 fs7 fc1 sc0 ls3f ws0\">10<span class=\"ls0\">0,<span class=\"ls3d\">448</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y136d w168 haa\"><div class=\"t m0 x2b hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">49,256 </div></td><td class=\"c x1e9 y136d w103 haa\"><div class=\"t m0 xd hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">173 </div></td><td class=\"c x1e2 y136d wf9 haa\"><div class=\"t m0 x13 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">4<span class=\"ls3c\">09</span>,03<span class=\"_ _0\"></span>2 </div></td></tr><tr><td class=\"c x1ea y136e w2a0 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">December<span class=\"ff1\"> </span>2<span class=\"_ _0\"></span>024<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y136f w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1370 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Cost  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1371 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">1 Jan 2023 </div></td><td class=\"c x1e4 y1371 w164 h10\"><div class=\"t m0 x1c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">80,326 </div></td><td class=\"c x1e5 y1371 w165 h10\"><div class=\"t m0 x2b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y1371 w166 h10\"><div class=\"t m0 xd h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">291,335 </div></td><td class=\"c x1e7 y1371 w167 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">50,235 </div></td><td class=\"c x1e8 y1371 w168 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x1e9 y1371 w103 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">872 </div></td><td class=\"c x1e2 y1371 wf9 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">482,202 </div></td></tr><tr><td class=\"c x1df y1372 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x1e4 y1372 w164 h10\"><div class=\"t m0 x53 h18 y30 ff1 fs7 fc1 sc0 ls53 ws0\">36<span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1372 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1372 w166 h10\"><div class=\"t m0 x7a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">6,011 </div></td><td class=\"c x1e7 y1372 w167 h10\"><div class=\"t m0 x7a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">42,149 </div></td><td class=\"c x1e8 y1372 w168 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">11,714 </div></td><td class=\"c x1e9 y1372 w103 h10\"><div class=\"t m0 xa h18 y30 ff1 fs7 fc1 sc0 ls55 ws0\">79<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y1372 wf9 h10\"><div class=\"t m0 x5d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">59,782 </div></td></tr><tr><td class=\"c x1df y1373 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Increase in reh<span class=\"_ _0\"></span>ab. provision </div></td><td class=\"c x1e4 y1373 w164 h10\"><div class=\"t m0 xb h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">3,145 </div></td><td class=\"c x1e5 y1373 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1373 w166 h10\"><div class=\"t m0 xb9 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1373 w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1373 w168 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1373 w103 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1373 wf9 h10\"><div class=\"t m0 xc h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">3,145 </div></td></tr><tr><td class=\"c x1df y1374 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Reclassification<span class=\"_ _0\"></span>s </div></td><td class=\"c x1e4 y1374 w164 h10\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1374 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1374 w166 h10\"><div class=\"t m0 xc h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">21,783 </div></td><td class=\"c x1e7 y1374 w167 h10\"><div class=\"t m0 x7 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">(21,783) </div></td><td class=\"c x1e8 y1374 w168 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1374 w103 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1374 wf9 h10\"><div class=\"t m0 x1b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1df y1375 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Advances </div></td><td class=\"c x1e4 y1375 w164 h10\"><div class=\"t m0 x68 h18 y30 ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1375 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1375 w166 h10\"><div class=\"t m0 xb9 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1375 w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1375 w168 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1375 w103 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1375 wf9 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1df y1376 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1e4 y1376 w164 h10\"><div class=\"t m0 x5d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">83,517 </div></td><td class=\"c x1e5 y1376 w165 h10\"><div class=\"t m0 x2b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y1376 w166 h10\"><div class=\"t m0 xb h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">319,129 </div></td><td class=\"c x1e7 y1376 w167 h10\"><div class=\"t m0 x7a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y1376 w168 h10\"><div class=\"t m0 x2b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">64,072 </div></td><td class=\"c x1e9 y1376 w103 h10\"><div class=\"t m0 xd h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">951 </div></td><td class=\"c x1e2 y1376 wf9 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">545,346 </div></td></tr><tr><td class=\"c x1df y1377 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Depreciation<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1eb y1378 w169 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">   At 1 January 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x1e4 y1378 w164 h10\"><div class=\"t m0 x1c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">20,454 </div></td><td class=\"c x1e5 y1378 w165 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">1,998 </div></td><td class=\"c x1e6 y1378 w166 h10\"><div class=\"t m0 x52 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">89,182 </div></td><td class=\"c x1e7 y1378 w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1378 w168 h10\"><div class=\"t m0 x4d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">14,921 </div></td><td class=\"c x1e9 y1378 w103 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">739 </div></td><td class=\"c x1e2 y1378 wf9 h10\"><div class=\"t m0 x58 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">127,294 </div></td></tr><tr><td class=\"c x1eb y1379 w169 h16\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">   Adjustments<span class=\"_ _0\"></span> </div></td><td class=\"c x1e4 y1379 w164 h16\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1379 w165 h16\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1379 w166 h16\"><div class=\"t m0 x1d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x1e7 y1379 w167 h16\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1379 w168 h16\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1379 w103 h16\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1379 wf9 h16\"><div class=\"t m0 x1a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x1eb y137a w169 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls8d ws0\">  <span class=\"ls0\">Opening <span class=\"_ _0\"></span>adjusted </span></div></td><td class=\"c x1e4 y137a w164 h10\"><div class=\"t m0 x1c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">20,454 </div></td><td class=\"c x1e5 y137a w165 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">1,998 </div></td><td class=\"c x1e6 y137a w166 h10\"><div class=\"t m0 xa h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">89,188 </div></td><td class=\"c x1e7 y137a w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y137a w168 h10\"><div class=\"t m0 x4d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">14,921 </div></td><td class=\"c x1e9 y137a w103 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">739 </div></td><td class=\"c x1e2 y137a wf9 h10\"><div class=\"t m0 x58 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">127,300 </div></td></tr><tr><td class=\"c x1eb y137b w169 h10\"><div class=\"t m0 x46 h18 y424 ff1 fs7 fc1 sc0 ls8d ws0\">  <span class=\"ls0\">Charge for<span class=\"_ _0\"></span> the year </span></div></td><td class=\"c x1e4 y137b w164 h10\"><div class=\"t m0 x20 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">4,248 </div></td><td class=\"c x1e5 y137b w165 h10\"><div class=\"t m0 xd h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">533 </div></td><td class=\"c x1e6 y137b w166 h10\"><div class=\"t m0 xa h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">24,359 </div></td><td class=\"c x1e7 y137b w167 h10\"><div class=\"t m0 x1e h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y137b w168 h10\"><div class=\"t m0 x20 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">4,142 </div></td><td class=\"c x1e9 y137b w103 h10\"><div class=\"t m0 x52 h18 y424 ff1 fs7 fc1 sc0 ls90 ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y137b wf9 h10\"><div class=\"t m0 x20 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">33,307 </div></td></tr><tr><td class=\"c x1eb y137c w169 h10\"><div class=\"t m0 x46 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1e4 y137c w164 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">24,702 </div></td><td class=\"c x1e5 y137c w165 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">2,531 </div></td><td class=\"c x1e6 y137c w166 h10\"><div class=\"t m0 xb h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">113,547 </div></td><td class=\"c x1e7 y137c w167 h10\"><div class=\"t m0 x1e h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y137c w168 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">19,063 </div></td><td class=\"c x1e9 y137c w103 h10\"><div class=\"t m0 x5d h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">764 </div></td><td class=\"c x1e2 y137c wf9 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">160,607 </div></td></tr><tr><td class=\"c x150 y137d w2a1 h10b\"><div class=\"t m0 x14f h18 y11a4 ff1 fs7 fc1 sc0 ls0 ws0\">Net book valu<span class=\"_ _0\"></span>e at 31 Decembe<span class=\"_ _0\"></span>r<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e4 y137e w164 h32\"><div class=\"t m0 x4d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">58,815 </div></td><td class=\"c x1e5 y137e w165 h32\"><div class=\"t m0 x13 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">4,545 </div></td><td class=\"c x1e6 y137e w166 h32\"><div class=\"t m0 x5d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">205,582 </div></td><td class=\"c x1e7 y137e w167 h32\"><div class=\"t m0 x7a h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y137e w168 h32\"><div class=\"t m0 x2b h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">45,009 </div></td><td class=\"c x1e9 y137e w103 h32\"><div class=\"t m0 xd h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">187 </div></td><td class=\"c x1e2 y137e wf9 h32\"><div class=\"t m0 x2 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">384,739 </div></td></tr><tr><td class=\"c x150 y12c0 w2a2 hd3\"><div class=\"t m0 x14f h18 y11a4 ff1 fs7 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>(1) Includes <span class=\"_ _5\"></span>mot<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>vehicles, <span class=\"_ _5\"></span>furniture, <span class=\"_ _5\"></span>fixtur<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>office <span class=\"_ _1\"></span>equipment <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>deprec<span class=\"_ _0\"></span>iated <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>5<span class=\"_ _1\"></span>-10 years. (2) Stripping cost<span class=\"_ _0\"></span>s related to Cerro Colorado (note 2.9 (b))<span class=\"_ _0\"></span> (3) Assets <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>construction at <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 202<span class=\"_ _1\"></span>4 <span class=\"ff9\">amounted <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>\u20ac</span>100.4 <span class=\"_ _1\"></span>million <span class=\"_ _1\"></span>(2023<span class=\"ff9\">: \u20ac</span>70.6 <span class=\"_ _1\"></span>million)<span class=\"ls4f\">, </span>this <span class=\"_ _3\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _5\"></span><span class=\"ff9\">\u20ac</span><span class=\"ls16\">30.6</span> <span class=\"_ _3\"></span>million <span class=\"_ _5\"></span>related <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>San <span class=\"_ _3\"></span>Dionisio <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span><span class=\"ff9\">\u20ac</span>4.7 <span class=\"_ _3\"></span>milli<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>are <span class=\"_ _5\"></span>road <span class=\"_ _3\"></span>deviation, \u20ac<span class=\"ff1\">4<span class=\"lsf\">1.</span>0 million Solar plant, </span>\u20ac<span class=\"ff1\">7.0 million sustaining capital<span class=\"lse\">, </span></span>\u20ac<span class=\"ff1 lsf\">13<span class=\"lse\">.0<span class=\"ls0\"> million E-LIX plant </span></span></span>and \u20ac<span class=\"ff1 ls36\">28<span class=\"ls0\">.2 <span class=\"_ _1\"></span>million<span class=\"_ _0\"></span> </span></span>tailing <span class=\"_ _c\"> </span>dams<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>capital <span class=\"_ _a\"> </span>expenditure. <span class=\"_ _c\"> </span>Additions <span class=\"_ _a\"> </span>include <span class=\"_ _c\"> </span>sustainin<span class=\"_ _0\"></span>g <span class=\"_ _c\"> </span>capital <span class=\"_ _a\"> </span>expenditures <span class=\"_ _c\"> </span>with <span class=\"_ _a\"> </span>an in<span class=\"ls0\">vestment <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span><span class=\"ls2e\">4.<span class=\"ls14\">0 <span class=\"_ _f\"> </span></span></span>million <span class=\"_ _4\"> </span>(2023: <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span><span class=\"ls16\">3.4</span> <span class=\"_ _6\"> </span>million), <span class=\"_ _6\"> </span>tailings <span class=\"_ _6\"> </span>dams  pr<span class=\"_ _0\"></span>oject <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span>14.<span class=\"ls27\">8 <span class=\"_ _f\"> </span></span>million <span class=\"_ _4\"> </span>(2023: <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span>13.7 </span>million)<span class=\"lse\">, <span class=\"_ _31\"></span><span class=\"ls0\">E<span class=\"_ _1\"></span>-LIX <span class=\"_ _e\"></span>plant <span class=\"_ _e\"></span><span class=\"ff9\">amounted <span class=\"_ _31\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>\u20ac<span class=\"ff1\">2.1 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>(<span class=\"ff9\">\u20ac</span>8.9 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>2023) <span class=\"_ _e\"></span>San <span class=\"_ _e\"></span>Dionisio <span class=\"_ _0\"></span>area <span class=\"_ _e\"></span>spending <span class=\"_ _e\"></span><span class=\"ff9\">\u20ac<span class=\"ff1\">25.7 </span></span></span></span></span></span>million (2023, \u20ac<span class=\"ff1\">4.8 million) a<span class=\"_ _0\"></span>nd solar pla<span class=\"ls5b\">nt</span> <span class=\"ff9\">\u20ac</span><span class=\"ls27\">8.</span>4 <span class=\"ff9\">million (2023, \u20ac</span>12.9 million).  </span>(4)<span class=\"ls0\"> </span>Reclassifications <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>\u20ac21.<span class=\"ff1\">1 <span class=\"_ _4\"> </span>million <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>plant <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>equipment <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>associated <span class=\"_ _4\"> </span>with <span class=\"_ _4\"> </span>sustaining <span class=\"_ _4\"> </span>capex. </span>Additionally, <span class=\"_ _3\"> </span>\u20ac0.9 <span class=\"_ _4\"> </span>million <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>low<span class=\"ff1\">-rotation <span class=\"_ _4\"> </span>stock <span class=\"_ _3\"></span>were <span class=\"_ _4\"> </span>reclassified <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>inventories <span class=\"_ _4\"> </span>(material </span>supplies). (5) See leases in N<span class=\"_ _0\"></span>ote 28. (6) Increase of depreciation d<span class=\"_ _0\"></span>ue to the update of its o<span class=\"_ _0\"></span>re reserves in May 2024 in the subsidiary ARM. (7) Advances related t<span class=\"_ _0\"></span>o E-LIX plant. (8) <span class=\"_ _5\"></span><span class=\"ff9\">During <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>year <span class=\"_ _5\"></span>ended <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>capitalis<span class=\"_ _1\"></span>ed <span class=\"_ _5\"></span>\u20ac1.0 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>borrowing <span class=\"_ _5\"></span>costs<span class=\"_ _0\"></span> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>construction <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>so<span class=\"_ _1\"></span>lar <span class=\"_ _4\"> </span>plant <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _4\"> </span>with <span class=\"_ _6\"> </span>IAS <span class=\"_ _6\"> </span>23. <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>average <span class=\"_ _4\"> </span>effective interest <span class=\"_ _3\"></span>rate <span class=\"_ _4\"> </span>applied <span class=\"_ _3\"> </span>was <span class=\"_ _4\"> </span>1.5%. <span class=\"_ _3\"></span>The <span class=\"_ _4\"> </span>tax <span class=\"_ _4\"> </span>deductibilit<span class=\"_ _0\"></span>y <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>these <span class=\"_ _4\"> </span>capitalised <span class=\"_ _3\"> </span>borrowing <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>sts <span class=\"_ _3\"> </span>will <span class=\"_ _4\"> </span>be realised o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>useful <span class=\"_ _1\"></span>life <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>depreciation deductio<span class=\"_ _1\"></span>ns, rather <span class=\"_ _1\"></span>than <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>immediate tax relief. The above fixed assets a<span class=\"_ _0\"></span>re mainly located in Spain. E-LIX Project In  May <span class=\"_ _6\"> </span>2019,  after <span class=\"_ _f\"> </span>approx.. <span class=\"_ _6\"> </span>4  years <span class=\"_ _f\"> </span>of  labo<span class=\"_ _0\"></span>ratory  w<span class=\"_ _0\"></span>ork<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>Atalaya  ini<span class=\"_ _0\"></span>tiated <span class=\"_ _f\"> </span>a  partnership <span class=\"_ _f\"> </span>with <span class=\"_ _f\"> </span>Lain Technologies <span class=\"_ _1\"></span>Ltd. <span class=\"_ _1\"></span>(hereinafter <span class=\"_ _5\"></span>\u201cLain\u201d) <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>technology<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>known <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>E<span class=\"_ _5\"></span><span class=\"ff1\">-LIX. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>-LIX </span>Technology <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>new-developed <span class=\"_ _6\"> </span>technology <span class=\"_ _6\"> </span>invented <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>owned <span class=\"_ _f\"> </span>by <span class=\"_ _6\"> </span>Lain <span class=\"_ _6\"> </span>which <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>protected <span class=\"_ _6\"> </span>by industrial <span class=\"_ _0\"></span>secret. <span class=\"_ _0\"></span>Atalaya\u2019s <span class=\"_ _e\"></span>rights on <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>E<span class=\"_ _1\"></span><span class=\"ff1\">-LIX <span class=\"_ _e\"></span>technology i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>limited <span class=\"_ _0\"></span>to it<span class=\"_ _0\"></span>s us<span class=\"_ _0\"></span>e on <span class=\"_ _e\"></span>favourable <span class=\"_ _e\"></span>terms a<span class=\"_ _0\"></span>nd </span>other benefits but excludin<span class=\"_ _0\"></span>g the ownership. E-LIX is <span class=\"_ _e\"></span>an innovative <span class=\"_ _e\"></span>electrochemical extraction <span class=\"_ _e\"></span>process developed <span class=\"_ _e\"></span>by<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Lain t<span class=\"_ _0\"></span>o assess <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>production of <span class=\"_ _0\"></span>zinc <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>copper <span class=\"_ _e\"></span>cat<span class=\"_ _1\"></span>hodes, <span class=\"_ _e\"></span>as well <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>derivatives <span class=\"_ _e\"></span>of these <span class=\"_ _e\"></span>metals, <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>complex <span class=\"_ _e\"></span>sulphide <span class=\"_ _0\"></span>ores<span class=\"_ _1\"></span><span class=\"ls18\">. </span> Lain <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>Atalaya <span class=\"_ _5\"></span>have <span class=\"_ _1\"></span>worked <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>partnership <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>develop <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>E-LIX <span class=\"_ _5\"></span>technolog<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>from <span class=\"_ _1\"></span>2019 <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>date.<span class=\"_ _e\"></span> During  the<span class=\"_ _0\"></span>se  years, <span class=\"_ _f\"> </span>the  col<span class=\"_ _0\"></span>laboration  has  progre<span class=\"_ _0\"></span>ssed  through  di<span class=\"_ _0\"></span>fferent  phase<span class=\"_ _0\"></span>s,  summ<span class=\"_ _0\"></span>arised  as<span class=\"_ _0\"></span> follows: \u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 0:<span class=\"ff1\"> Preliminary w<span class=\"_ _0\"></span>ork and research. </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 1:<span class=\"ff1\"> Construction<span class=\"_ _0\"></span> and commissioning of the Pil<span class=\"_ _0\"></span>ot Plant. </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 2:<span class=\"ff1\"> Operati<span class=\"_ _0\"></span>on of the Pilot Plant and feasibili<span class=\"_ _0\"></span>ty studies of the project. </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 3:<span class=\"ff1\"> Construction<span class=\"_ _0\"></span> and commissioning of an Indus<span class=\"_ _0\"></span>trial Plant. </span></span></span>As <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>result <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>successful <span class=\"_ _5\"></span>laborator<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>tests <span class=\"_ _5\"></span>carried<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>out <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>Atalaya <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>E-LIX <span class=\"_ _5\"></span>technology <span class=\"_ _1\"></span>during Phase <span class=\"_ _0\"></span>0, in <span class=\"_ _e\"></span>July <span class=\"_ _0\"></span>2020, <span class=\"_ _0\"></span>Atalaya <span class=\"_ _e\"></span>and Lain <span class=\"_ _e\"></span><span class=\"ff9\">executed a <span class=\"_ _e\"></span>memorandum <span class=\"_ _e\"></span>of unders<span class=\"_ _0\"></span>tanding (<span class=\"_ _0\"></span>\u201cMOU\u201d)<span class=\"ff1\">, w<span class=\"_ _0\"></span>ith the<span class=\"_ _0\"></span> </span></span>first step being the const<span class=\"_ _0\"></span>ruction of a pilot plant (the<span class=\"_ _0\"></span> \u201cPilot Plant\u201d)<span class=\"ff1\"> <span class=\"_ _1\"></span>fully funded by<span class=\"_ _0\"></span> Atalaya via loans. </span>The <span class=\"_ _5\"></span>Pilot <span class=\"_ _5\"></span>Plant <span class=\"_ _1\"></span>was <span class=\"_ _5\"></span>built <span class=\"_ _5\"></span>during <span class=\"_ _5\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>confirmed <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>feasibility <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>E-LIX, <span class=\"_ _5\"></span>proving <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>capaci<span class=\"_ _0\"></span>ty <span class=\"_ _5\"></span>of leaching <span class=\"_ _1\"></span>selective <span class=\"_ _5\"></span>metals<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>from<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>concentrates <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>achievi<span class=\"_ _0\"></span>ng <span class=\"_ _5\"></span>high r<span class=\"_ _1\"></span>ecovery <span class=\"_ _1\"></span>rates <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>copper <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>zinc through a more efficient an<span class=\"_ _0\"></span>d sustainable process comp<span class=\"_ _0\"></span>ared to traditional methods.<span class=\"_ _3c\"> </span>I<span class=\"ff9\">n <span class=\"_ _1\"></span>December <span class=\"_ _5\"></span>2021, the <span class=\"_ _5\"></span>C<span class=\"_ _0\"></span>ompany\u2019s <span class=\"_ _1\"></span>Board <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>Directo<span class=\"_ _0\"></span>rs <span class=\"_ _5\"></span>appro<span class=\"_ _0\"></span>ved <span class=\"_ _5\"></span>the construction <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>financing <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>a </span>Phase <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>larger-scale <span class=\"_ _5\"></span>plant <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>significantl<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>greater<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>processing <span class=\"_ _5\"></span>capacity <span class=\"_ _5\"></span>than <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Pilot <span class=\"_ _5\"></span>Plant (the \u201cIndustrial Plant\u201d).<span class=\"ff1\">  </span>As of 31 December<span class=\"_ _0\"></span> 2024, the construction<span class=\"_ _0\"></span> of the Industria<span class=\"_ _0\"></span>l Plant was close t<span class=\"_ _0\"></span>o be completed and Lain was <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>process <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>bringing <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Industrial <span class=\"_ _1\"></span>Plant <span class=\"_ _5\"></span>into <span class=\"_ _1\"></span>operation <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>mmercial <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>duction <span class=\"_ _1\"></span>rate<span class=\"_ _1\"></span>. Once <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>plant <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>fully <span class=\"_ _3\"></span>ramp<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>up <span class=\"_ _5\"></span>it <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>intended <span class=\"_ _5\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>plant <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>operate <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>norm<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>comme<span class=\"_ _0\"></span>rcial levels.. Throughout the partnership from 2019 and aligned with the MOU signed between Atalaya and Lain, several agreements have<span class=\"_ _0\"></span> been signed, including: \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Construction of the fixed a<span class=\"_ _0\"></span>ssets required for the use <span class=\"_ _0\"></span>of the E<span class=\"_ _1\"></span>-LIX technology;  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Exclusivity agreements </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Funding agreements f<span class=\"_ _0\"></span>or the construction and the comm<span class=\"_ _0\"></span>issioning of the Pilot Plant </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Funding agreements f<span class=\"_ _0\"></span>or the construction and commissi<span class=\"_ _0\"></span>oning of the Industrial Plan<span class=\"_ _0\"></span>t; and </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Operational agreements<span class=\"_ _0\"></span> for the construction of the Industrial Plant. </span></span>As <span class=\"_ _6\"> </span>of  3<span class=\"_ _0\"></span>1 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2024,  A<span class=\"_ _0\"></span>talaya <span class=\"_ _f\"> </span>has <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>following <span class=\"_ _6\"> </span>balances <span class=\"_ _6\"> </span>relating <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>pilot <span class=\"_ _6\"> </span>plant <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>the industrial plant arising from <span class=\"_ _0\"></span>the agreements with Lain: <table class=\"s w2a3 h10d\" id=\"_7486d7b8-315a-4ccb-bd04-0963770a0993\"><tr><td class=\"c x1b1 y137f w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc3 sc0 ls0 ws0\">Description </div></td><td class=\"c x1ec y137f w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">Caption </div></td><td class=\"c x1ed y137f w36 h10\"><div class=\"t m0 x68 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">Note </div></td><td class=\"c x1ee y137f w65 h10\"><div class=\"t m0 x90 h2 y31 ff5 fs0 fc4 sc0 ls0 ws0\">Amount (\u20ack)<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x1b1 y1380 w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Pilot plant </div></td><td class=\"c x1ec y1380 w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current loan </div></td><td class=\"c x1ed y1380 w36 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1380 w65 h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2,627 </div></td></tr><tr><td class=\"c x1b1 y1381 w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Industrial Plant </div></td><td class=\"c x1ec y1381 w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current Receivables (pr<span class=\"_ _0\"></span>epayment) </div></td><td class=\"c x1ed y1381 w36 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1381 w65 h10\"><div class=\"t m0 x29 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">29,662 </div></td></tr><tr><td class=\"c x1b1 y1382 w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Industrial Plant </div></td><td class=\"c x1ec y1382 w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls9e ws0\">PPE<span class=\"ls0\"> </span></div></td><td class=\"c x1ed y1382 w36 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">13<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1382 w65 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">12,978 </div></td></tr><tr><td class=\"c x1b1 y1383 w16a h73\"><div class=\"t m0 x11 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">Convertible Loan </div></td><td class=\"c x1ec y1383 w16b h73\"><div class=\"t m0 x11 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">Current loan </div></td><td class=\"c x1ed y1383 w36 h73\"><div class=\"t m0 x4c h12 y5d ff1 fs0 fc1 sc0 lsf ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1383 w65 h73\"><div class=\"t m0 x1b h2 y5d ff2 fs0 fc1 sc0 ls89 ws0\">5,<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1ee y1384 w65 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls89 ws0\">50,<span class=\"ls0\">619</span><span class=\"ls0\"> </span></div></td></tr></table>Recoverability of Assets The <span class=\"_ _1\"></span>E-LIX <span class=\"_ _5\"></span>technolo<span class=\"_ _0\"></span>gy <span class=\"_ _5\"></span>has demonstrated <span class=\"_ _1\"></span>positive <span class=\"_ _1\"></span>results <span class=\"_ _5\"></span>in the <span class=\"_ _5\"></span>recovery of <span class=\"_ _5\"></span>pure <span class=\"_ _1\"></span>zinc <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>copper, <span class=\"_ _1\"></span>as well as <span class=\"_ _0\"></span>their de<span class=\"_ _0\"></span>rivatives, in <span class=\"_ _e\"></span>a technologically efficient<span class=\"_ _0\"></span> manner. The<span class=\"_ _0\"></span> E-LIX <span class=\"_ _0\"></span>technology h<span class=\"_ _0\"></span>as the<span class=\"_ _0\"></span> potential<span class=\"_ _0\"></span> to<span class=\"ls0\"> unlock <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>production of metals from <span class=\"_ _1\"></span>complex ore <span class=\"_ _1\"></span>in a <span class=\"_ _1\"></span>financially <span class=\"_ _1\"></span>and sustainable viable <span class=\"_ _1\"></span>manner </span>and <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>use <span class=\"_ _e\"></span>at <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>industrial <span class=\"_ _e\"></span>scale <span class=\"_ _e\"></span>could <span class=\"_ _e\"></span>potentially <span class=\"_ _e\"></span>increase <span class=\"_ _31\"></span>significantly <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>life <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>mine <span class=\"_ _31\"></span>at <span class=\"_ _0\"></span>Proyecto Riotinto. As of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting da<span class=\"_ _0\"></span>te, Atalaya ha<span class=\"_ _0\"></span>s a <span class=\"_ _0\"></span>reasonable exp<span class=\"_ _0\"></span>ectation that <span class=\"_ _e\"></span>the E-LIX t<span class=\"_ _0\"></span>echnology can <span class=\"_ _e\"></span>operate a <span class=\"_ _a\"> </span>co<span class=\"_ _1\"></span>mmercial <span class=\"_ _a\"> </span>scale. <span class=\"_ _a\"> </span>During <span class=\"_ _c\"> </span>2024, <span class=\"_ _7\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>construction <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>Industrial <span class=\"_ _a\"> </span>Plant <span class=\"_ _c\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>ramp <span class=\"_ _a\"> </span>up experienced certain delays<span class=\"_ _0\"></span> but unrelated to the E-LIX technology. Atalaya <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>considered <span class=\"_ _5\"></span>both <span class=\"_ _3\"></span>external <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>internal <span class=\"_ _5\"></span>factors <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>support<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>strength <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>project and  ha<span class=\"_ _0\"></span>s  assessed<span class=\"_ _0\"></span>  the <span class=\"_ _6\"> </span>recoverability <span class=\"_ _f\"> </span>of  the <span class=\"_ _6\"> </span>assets  ass<span class=\"_ _0\"></span>ociated  with<span class=\"_ _0\"></span>  E-LIX  techn<span class=\"_ _0\"></span>ology  ba<span class=\"_ _0\"></span>sed  on<span class=\"_ _0\"></span>  a financial model that dem<span class=\"_ _0\"></span>onstrates its long-term sustainability.  The <span class=\"_ _5\"></span>main <span class=\"_ _1\"></span>production <span class=\"_ _5\"></span>assumptions <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>case <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>model <span class=\"_ _5\"></span>zinc<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>model <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>follows for the balances relating to t<span class=\"_ _0\"></span>he pilot and industrial<span class=\"_ _0\"></span> plant: <table class=\"s w2a4 h10e\" id=\"_377ed3cb-3ea4-4345-a040-b197e69508db\"><tr><td class=\"c x18b y1385 w16c h10\"><div class=\"t m0 x11 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Main assumptions for th<span class=\"_ _0\"></span>e E-LIX model </div></td><td></td><td></td></tr><tr><td class=\"c x18b y1386 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Total investment <span class=\"ls32\">(*)</span> </div></td><td class=\"c x1ef y1386 w16e h10\"><div class=\"t m0 x32 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20acmillion<span class=\"ff1\"> </span></div></td><td class=\"c x1f0 y1386 w9c h10\"><div class=\"t m0 xb h12 y7a7 ff1 fs0 fc1 sc0 ls2e ws0\">45<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y1387 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Processing capacity </div></td><td class=\"c x1ef y1387 w16e h10\"><div class=\"t m0 x4b h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">T<span class=\"ls71\">pa</span> cons </div></td><td class=\"c x1f0 y1387 w9c h10\"><div class=\"t m0 x46 h12 y7a7 ff1 fs0 fc1 sc0 ls5e ws0\">74<span class=\"ls0\">,500</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y1388 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Zinc metal produced </div></td><td class=\"c x1ef y1388 w16e h10\"><div class=\"t m0 x3f h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">tpa Zn </div></td><td class=\"c x1f0 y1388 w9c h10\"><div class=\"t m0 x3d h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">6,700 </div></td></tr><tr><td class=\"c x18b y1389 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Zinc recovery rate </div></td><td class=\"c x1ef y1389 w16e h10\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y1389 w9c h10\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc1 sc0 ls29 ws0\">90<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y138a w16d h16\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Zinc grade in concentrate </div></td><td class=\"c x1ef y138a w16e h16\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y138a w9c h16\"><div class=\"t m0 xa h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f1 y138b w2 h0\"><div class=\"t m0 x1 h12 yc87 ff1 fs0 fc1 sc0 ls0 ws0\">(*) excluding convertible l<span class=\"_ _0\"></span>oan which is guaranteed with<span class=\"_ _0\"></span> equity of Lain. </div><div class=\"t m0 x1 h12 y3b9 ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _e\"></span>assessment <span class=\"_ _0\"></span>carried <span class=\"_ _e\"></span>out <span class=\"_ _e\"></span>by <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _e\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>zinc <span class=\"_ _e\"></span>base <span class=\"_ _0\"></span>case <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>model <span class=\"_ _0\"></span>results <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>an <span class=\"_ _0\"></span>after-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1 h12 y4ea ff1 fs0 fc1 sc0 ls0 ws0\">tax <span class=\"_ _1\"></span>NPV <span class=\"_ _5\"></span><span class=\"ff9\">(8%) <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>\u20ac18.8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>millio<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>14% <span class=\"_ _5\"></span>IRR <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>payback period <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>years <span class=\"_ _5\"></span>estimated using <span class=\"_ _5\"></span>long<span class=\"ff1\">-term </span></span></div><div class=\"t m0 x1 h12 y103d ff1 fs0 fc1 sc0 ls0 ws0\">prices of 3,000 US$/tonne.  </div><div class=\"t m0 x1 h13 y103e ff8 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span><span class=\"ff1\"> </span></div></td><td></td><td></td></tr></table>Whilst the ramp-up <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the In<span class=\"_ _0\"></span>dustrial Plant is <span class=\"_ _0\"></span>not completed and <span class=\"_ _0\"></span>the production <span class=\"_ _0\"></span>assumptions are <span class=\"_ _0\"></span>yet to be <span class=\"_ _1\"></span>proven, the <span class=\"_ _1\"></span>Company has enough information to consider the <span class=\"_ _1\"></span>above production assumptions as <span class=\"_ _4\"> </span>reasonable. <span class=\"_ _4\"> </span>In <span class=\"_ _6\"> </span>addition, <span class=\"_ _4\"> </span>various <span class=\"_ _4\"> </span>adverse <span class=\"_ _4\"> </span>scenarios <span class=\"_ _6\"> </span>were <span class=\"_ _4\"> </span>tested <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>determine <span class=\"_ _4\"> </span>whether, <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>31 December <span class=\"_ _6\"> </span>2024, <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>asset <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elated <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>E<span class=\"_ _1\"></span>-LIX <span class=\"_ _6\"> </span>te<span class=\"_ _1\"></span>chnolog<span class=\"_ _0\"></span>y  sh<span class=\"_ _0\"></span>ould <span class=\"_ _f\"> </span>be <span class=\"_ _6\"> </span>impaired, <span class=\"_ _f\"> </span>including <span class=\"_ _6\"> </span>lower recovery rates, <span class=\"_ _0\"></span>higher sus<span class=\"_ _0\"></span>taining capex and <span class=\"_ _0\"></span>sensitivity o<span class=\"_ _0\"></span>n zinc prices <span class=\"_ _0\"></span>ranging +/- 15%<span class=\"_ _0\"></span> of the<span class=\"_ _0\"></span> base case price and additional delays <span class=\"_ _0\"></span>of the ramp-<span class=\"ff9\">up with a \u20ac10 mil<span class=\"_ _0\"></span>lion extra investment.<span class=\"ff1\"> </span></span>Based on <span class=\"_ _e\"></span>th<span class=\"_ _1\"></span>e b<span class=\"_ _0\"></span>ase case <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>model analysis, <span class=\"_ _e\"></span>and while <span class=\"_ _0\"></span>acknowledging th<span class=\"_ _0\"></span>at unf<span class=\"_ _0\"></span>oreseen delays <span class=\"_ _0\"></span>in the  ramp <span class=\"_ _f\"> </span>up  or  unfa<span class=\"_ _0\"></span>vourable  market  c<span class=\"_ _0\"></span>onditions  coul<span class=\"_ _0\"></span>d  influence  this<span class=\"_ _0\"></span>  outlook,  th<span class=\"_ _0\"></span>e  Board  has<span class=\"_ _0\"></span>  a reasonable  expectation <span class=\"_ _7\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _7\"> </span>Atalaya  will <span class=\"_ _7\"> </span>be  able <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>recover  the <span class=\"_ _7\"> </span>balances <span class=\"_ _7\"> </span>relating  to <span class=\"_ _7\"> </span>Lain  and therefore, no impairment in<span class=\"_ _0\"></span>dicators have been identified. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "7. Employee <span class=\"_ _0\"></span>benefit expe<span class=\"_ _0\"></span>nse <table class=\"s w27a hff\" id=\"_1e841f79-039c-43b2-b6fb-882f32408c61\"><tr><td class=\"c x16d y130d w14e h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1cf y130d w14f h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d0 y130d w4b h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y130e w14e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Wages and salaries </div></td><td class=\"c x1cf y130e w14f h10\"><div class=\"t m0 xb h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">20,430 </div></td><td class=\"c x1d0 y130e w4b h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">18,836 </div></td></tr><tr><td class=\"c x16d y130f w14e h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Social security and social<span class=\"_ _0\"></span> contributions </div></td><td class=\"c x1cf y130f w14f h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">6,613 </div></td><td class=\"c x1d0 y130f w4b h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">6,246 </div></td></tr><tr><td class=\"c x16d y1310 w14e h10\"><div class=\"t m0 x97 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">Employees\u2019 other all<span class=\"_ _0\"></span>owances<span class=\"ff1\"> </span></div></td><td class=\"c x1cf y1310 w14f h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1310 w4b h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1311 w14e h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Bonus to employees<span class=\"_ _0\"></span> </div></td><td class=\"c x1cf y1311 w14f h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">801 </div></td><td class=\"c x1d0 y1311 w4b h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">656<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1312 w14e h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\"> Total </div></td><td class=\"c x1cf y1312 w14f h16\"><div class=\"t m0 xb h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1d0 y1312 w4b h16\"><div class=\"t m0 x52 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr></table>The average number of em<span class=\"_ _0\"></span>ployees and the number of e<span class=\"_ _0\"></span>mployees at year end by offi<span class=\"_ _0\"></span>ce are:<span class=\"_ _1\"></span> <table class=\"s w27b h100\" id=\"_7121e9b3-d03d-47f5-8889-12a06457d8bb\"><tr><td></td><td class=\"c x1d1 y1313 w151 h16\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Average </div></td><td></td><td class=\"c x183 y1313 w153 h16\"><div class=\"t m0 x1f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">At year end </div></td><td></td></tr><tr><td class=\"c x16d y1314 w150 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Number of employees<span class=\"_ _0\"></span> </div></td><td class=\"c x1d1 y1314 w154 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x184 y1314 w14c h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td><td class=\"c x183 y1314 w154 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d2 y1314 w11 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1315 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Spain <span class=\"ff9\">\u2013</span> Full time </div></td><td class=\"c x1d1 y1315 w154 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">492 </div></td><td class=\"c x184 y1315 w14c h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">479 </div></td><td class=\"c x183 y1315 w154 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">490 </div></td><td class=\"c x1d2 y1315 w11 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">476 </div></td></tr><tr><td class=\"c x16d y1316 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Spain <span class=\"ff9\">\u2013</span> Part time </div></td><td class=\"c x1d1 y1316 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x184 y1316 w14c h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x183 y1316 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x1d2 y1316 w11 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x16d y1317 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus <span class=\"ff9\">\u2013</span> Full time </div></td><td class=\"c x1d1 y1317 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x184 y1317 w14c h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x183 y1317 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x1d2 y1317 w11 h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x16d y1318 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus <span class=\"ff9\">\u2013</span> Part time </div></td><td class=\"c x1d1 y1318 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x184 y1318 w14c h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x183 y1318 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x1d2 y1318 w11 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x16d y1319 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">United Kingdom <span class=\"ff9\">\u2013</span> Full time<span class=\"_ _0\"></span> </div></td><td class=\"c x1d1 y1319 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y1319 w14c h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y1319 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x1d2 y1319 w11 h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y131a w150 h73\"><div class=\"t m0 x97 h2 y5d ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1d1 y131a w154 h73\"><div class=\"t m0 x68 h2 y5d ff2 fs0 fc1 sc0 ls5 ws0\">49<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x184 y131a w14c h73\"><div class=\"t m0 x54 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">488 </div></td><td class=\"c x183 y131a w154 h73\"><div class=\"t m0 x54 h2 y5d ff2 fs0 fc1 sc0 ls0 ws0\">497 </div></td><td class=\"c x1d2 y131a w11 h73\"><div class=\"t m0 x29 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">485 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "7. Employee <span class=\"_ _0\"></span>benefit expe<span class=\"_ _0\"></span>nse <table class=\"s w27a hff\" id=\"_1e841f79-039c-43b2-b6fb-882f32408c61\"><tr><td class=\"c x16d y130d w14e h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1cf y130d w14f h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d0 y130d w4b h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y130e w14e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Wages and salaries </div></td><td class=\"c x1cf y130e w14f h10\"><div class=\"t m0 xb h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">20,430 </div></td><td class=\"c x1d0 y130e w4b h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">18,836 </div></td></tr><tr><td class=\"c x16d y130f w14e h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Social security and social<span class=\"_ _0\"></span> contributions </div></td><td class=\"c x1cf y130f w14f h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">6,613 </div></td><td class=\"c x1d0 y130f w4b h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">6,246 </div></td></tr><tr><td class=\"c x16d y1310 w14e h10\"><div class=\"t m0 x97 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">Employees\u2019 other all<span class=\"_ _0\"></span>owances<span class=\"ff1\"> </span></div></td><td class=\"c x1cf y1310 w14f h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1310 w4b h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1311 w14e h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Bonus to employees<span class=\"_ _0\"></span> </div></td><td class=\"c x1cf y1311 w14f h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">801 </div></td><td class=\"c x1d0 y1311 w4b h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">656<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1312 w14e h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\"> Total </div></td><td class=\"c x1cf y1312 w14f h16\"><div class=\"t m0 xb h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">27,868 </div></td><td class=\"c x1d0 y1312 w4b h16\"><div class=\"t m0 x52 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">25,756 </div></td></tr></table>The average number of em<span class=\"_ _0\"></span>ployees and the number of e<span class=\"_ _0\"></span>mployees at year end by offi<span class=\"_ _0\"></span>ce are:<span class=\"_ _1\"></span> <table class=\"s w27b h100\" id=\"_7121e9b3-d03d-47f5-8889-12a06457d8bb\"><tr><td></td><td class=\"c x1d1 y1313 w151 h16\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Average </div></td><td></td><td class=\"c x183 y1313 w153 h16\"><div class=\"t m0 x1f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">At year end </div></td><td></td></tr><tr><td class=\"c x16d y1314 w150 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Number of employees<span class=\"_ _0\"></span> </div></td><td class=\"c x1d1 y1314 w154 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x184 y1314 w14c h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td><td class=\"c x183 y1314 w154 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d2 y1314 w11 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1315 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Spain <span class=\"ff9\">\u2013</span> Full time </div></td><td class=\"c x1d1 y1315 w154 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">492 </div></td><td class=\"c x184 y1315 w14c h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">479 </div></td><td class=\"c x183 y1315 w154 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">490 </div></td><td class=\"c x1d2 y1315 w11 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">476 </div></td></tr><tr><td class=\"c x16d y1316 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Spain <span class=\"ff9\">\u2013</span> Part time </div></td><td class=\"c x1d1 y1316 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x184 y1316 w14c h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x183 y1316 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x1d2 y1316 w11 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x16d y1317 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus <span class=\"ff9\">\u2013</span> Full time </div></td><td class=\"c x1d1 y1317 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x184 y1317 w14c h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x183 y1317 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x1d2 y1317 w11 h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x16d y1318 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus <span class=\"ff9\">\u2013</span> Part time </div></td><td class=\"c x1d1 y1318 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x184 y1318 w14c h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x183 y1318 w154 h10\"><div class=\"t m0 xb9 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x1d2 y1318 w11 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x16d y1319 w150 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">United Kingdom <span class=\"ff9\">\u2013</span> Full time<span class=\"_ _0\"></span> </div></td><td class=\"c x1d1 y1319 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x184 y1319 w14c h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x183 y1319 w154 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x1d2 y1319 w11 h10\"><div class=\"t m0 x15 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y131a w150 h73\"><div class=\"t m0 x97 h2 y5d ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x1d1 y131a w154 h73\"><div class=\"t m0 x68 h2 y5d ff2 fs0 fc1 sc0 ls5 ws0\">49<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x184 y131a w14c h73\"><div class=\"t m0 x54 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">488 </div></td><td class=\"c x183 y131a w154 h73\"><div class=\"t m0 x54 h2 y5d ff2 fs0 fc1 sc0 ls0 ws0\">497 </div></td><td class=\"c x1d2 y131a w11 h73\"><div class=\"t m0 x29 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">485 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "8. Finance inc<span class=\"_ _0\"></span>ome <table class=\"s w27c h101\" id=\"_fab8b2ee-f457-428c-b7e8-1102e82cd67b\"><tr><td class=\"c x16d y131b w155 h16\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x185 y131b w156 h16\"><div class=\"t m0 x9 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x18d y131b w157 h16\"><div class=\"t m0 xe0 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y131c w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial interest </div></td><td class=\"c x185 y131c w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131c w157 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,501 </div></td></tr><tr><td class=\"c x16d y131d w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other received interest </div></td><td class=\"c x185 y131d w156 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y131d w157 h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,892 </div></td></tr><tr><td></td><td class=\"c x185 y131e w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131e w157 h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,393 </div></td></tr></table>Financial inter<span class=\"_ _0\"></span>ests include in<span class=\"_ _0\"></span>terest received<span class=\"_ _0\"></span> on b<span class=\"_ _0\"></span>ank balances <span class=\"_ _0\"></span>of \u20ac0.6 m<span class=\"_ _0\"></span>illion (2023: <span class=\"_ _e\"></span>\u20ac0.5 million) a<span class=\"_ _0\"></span>nd \u20ac1.3 million <span class=\"ff1\">related to E-LIX project<span class=\"_ _0\"></span> funding (Note 13)  </span>Other received int<span class=\"_ _0\"></span>erests, in 2023, mainly c<span class=\"_ _0\"></span>omprise the <span class=\"ff9\">\u20ac3.5 milli<span class=\"_ _0\"></span>on <span class=\"ff1\">interest received <span class=\"_ _0\"></span>as a result of<span class=\"_ _0\"></span> the </span></span>agreement reached with<span class=\"_ _0\"></span> Astor in May 2023.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "8. Finance inc<span class=\"_ _0\"></span>ome <table class=\"s w27c h101\" id=\"_fab8b2ee-f457-428c-b7e8-1102e82cd67b\"><tr><td class=\"c x16d y131b w155 h16\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x185 y131b w156 h16\"><div class=\"t m0 x9 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x18d y131b w157 h16\"><div class=\"t m0 xe0 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y131c w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial interest </div></td><td class=\"c x185 y131c w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131c w157 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,501 </div></td></tr><tr><td class=\"c x16d y131d w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other received interest </div></td><td class=\"c x185 y131d w156 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y131d w157 h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,892 </div></td></tr><tr><td></td><td class=\"c x185 y131e w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131e w157 h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,393 </div></td></tr></table>Financial inter<span class=\"_ _0\"></span>ests include in<span class=\"_ _0\"></span>terest received<span class=\"_ _0\"></span> on b<span class=\"_ _0\"></span>ank balances <span class=\"_ _0\"></span>of \u20ac0.6 m<span class=\"_ _0\"></span>illion (2023: <span class=\"_ _e\"></span>\u20ac0.5 million) a<span class=\"_ _0\"></span>nd \u20ac1.3 million <span class=\"ff1\">related to E-LIX project<span class=\"_ _0\"></span> funding (Note 13)  </span>Other received int<span class=\"_ _0\"></span>erests, in 2023, mainly c<span class=\"_ _0\"></span>omprise the <span class=\"ff9\">\u20ac3.5 milli<span class=\"_ _0\"></span>on <span class=\"ff1\">interest received <span class=\"_ _0\"></span>as a result of<span class=\"_ _0\"></span> the </span></span>agreement reached with<span class=\"_ _0\"></span> Astor in May 2023.<span class=\"_ _3c\"> </span>9. Finance cos<span class=\"_ _0\"></span>ts <table class=\"s w27d h102\" id=\"_beca4e0e-0d39-4b66-b65e-8e80b73f6c6c\"><tr><td class=\"c x16d y131f w158 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d3 y131f w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y131f wf9 h10\"><div class=\"t m0 x52 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1320 w158 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense: </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1321 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest payable for bor<span class=\"_ _0\"></span>rowings </div></td><td class=\"c x1d3 y1321 w159 h10\"><div class=\"t m0 x7 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x1ce y1321 wf9 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,607 </div></td></tr><tr><td class=\"c x16d y1322 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense on lease lia<span class=\"_ _0\"></span>bilities </div></td><td class=\"c x1d3 y1322 w159 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1322 wf9 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1323 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Unwinding of discount on<span class=\"_ _0\"></span> mine rehabilitation provision (<span class=\"_ _0\"></span>Note 2<span class=\"_ _1\"></span>7) </div></td><td class=\"c x1d3 y1323 w159 h10\"><div class=\"t m0 xe0 h2 y31 ff2 fs0 fc1 sc0 ls50 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1323 wf9 h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d3 y1324 w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,989 </div></td><td class=\"c x1ce y1324 wf9 h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,322 </div></td></tr></table>Interest <span class=\"_ _5\"></span>payable <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>borrowings <span class=\"_ _5\"></span>include <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>financing <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>Solar <span class=\"_ _5\"></span>plant<span class=\"lse\">, <span class=\"_ _5\"></span></span>other <span class=\"_ _5\"></span>long<span class=\"_ _1\"></span>-term debt and other operating facilities.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "8. Finance inc<span class=\"_ _0\"></span>ome <table class=\"s w27c h101\" id=\"_fab8b2ee-f457-428c-b7e8-1102e82cd67b\"><tr><td class=\"c x16d y131b w155 h16\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x185 y131b w156 h16\"><div class=\"t m0 x9 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x18d y131b w157 h16\"><div class=\"t m0 xe0 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y131c w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial interest </div></td><td class=\"c x185 y131c w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131c w157 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,501 </div></td></tr><tr><td class=\"c x16d y131d w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other received interest </div></td><td class=\"c x185 y131d w156 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y131d w157 h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,892 </div></td></tr><tr><td></td><td class=\"c x185 y131e w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131e w157 h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,393 </div></td></tr></table>Financial inter<span class=\"_ _0\"></span>ests include in<span class=\"_ _0\"></span>terest received<span class=\"_ _0\"></span> on b<span class=\"_ _0\"></span>ank balances <span class=\"_ _0\"></span>of \u20ac0.6 m<span class=\"_ _0\"></span>illion (2023: <span class=\"_ _e\"></span>\u20ac0.5 million) a<span class=\"_ _0\"></span>nd \u20ac1.3 million <span class=\"ff1\">related to E-LIX project<span class=\"_ _0\"></span> funding (Note 13)  </span>Other received int<span class=\"_ _0\"></span>erests, in 2023, mainly c<span class=\"_ _0\"></span>omprise the <span class=\"ff9\">\u20ac3.5 milli<span class=\"_ _0\"></span>on <span class=\"ff1\">interest received <span class=\"_ _0\"></span>as a result of<span class=\"_ _0\"></span> the </span></span>agreement reached with<span class=\"_ _0\"></span> Astor in May 2023.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "8. Finance inc<span class=\"_ _0\"></span>ome <table class=\"s w27c h101\" id=\"_fab8b2ee-f457-428c-b7e8-1102e82cd67b\"><tr><td class=\"c x16d y131b w155 h16\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x185 y131b w156 h16\"><div class=\"t m0 x9 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x18d y131b w157 h16\"><div class=\"t m0 xe0 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y131c w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial interest </div></td><td class=\"c x185 y131c w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131c w157 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,501 </div></td></tr><tr><td class=\"c x16d y131d w155 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other received interest </div></td><td class=\"c x185 y131d w156 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x18d y131d w157 h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,892 </div></td></tr><tr><td></td><td class=\"c x185 y131e w156 h10\"><div class=\"t m0 xc h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,887 </div></td><td class=\"c x18d y131e w157 h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,393 </div></td></tr></table>Financial inter<span class=\"_ _0\"></span>ests include in<span class=\"_ _0\"></span>terest received<span class=\"_ _0\"></span> on b<span class=\"_ _0\"></span>ank balances <span class=\"_ _0\"></span>of \u20ac0.6 m<span class=\"_ _0\"></span>illion (2023: <span class=\"_ _e\"></span>\u20ac0.5 million) a<span class=\"_ _0\"></span>nd \u20ac1.3 million <span class=\"ff1\">related to E-LIX project<span class=\"_ _0\"></span> funding (Note 13)  </span>Other received int<span class=\"_ _0\"></span>erests, in 2023, mainly c<span class=\"_ _0\"></span>omprise the <span class=\"ff9\">\u20ac3.5 milli<span class=\"_ _0\"></span>on <span class=\"ff1\">interest received <span class=\"_ _0\"></span>as a result of<span class=\"_ _0\"></span> the </span></span>agreement reached with<span class=\"_ _0\"></span> Astor in May 2023.<span class=\"_ _3c\"> </span>9. Finance cos<span class=\"_ _0\"></span>ts <table class=\"s w27d h102\" id=\"_beca4e0e-0d39-4b66-b65e-8e80b73f6c6c\"><tr><td class=\"c x16d y131f w158 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d3 y131f w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y131f wf9 h10\"><div class=\"t m0 x52 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1320 w158 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense: </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1321 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest payable for bor<span class=\"_ _0\"></span>rowings </div></td><td class=\"c x1d3 y1321 w159 h10\"><div class=\"t m0 x7 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x1ce y1321 wf9 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,607 </div></td></tr><tr><td class=\"c x16d y1322 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense on lease lia<span class=\"_ _0\"></span>bilities </div></td><td class=\"c x1d3 y1322 w159 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1322 wf9 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1323 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Unwinding of discount on<span class=\"_ _0\"></span> mine rehabilitation provision (<span class=\"_ _0\"></span>Note 2<span class=\"_ _1\"></span>7) </div></td><td class=\"c x1d3 y1323 w159 h10\"><div class=\"t m0 xe0 h2 y31 ff2 fs0 fc1 sc0 ls50 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1323 wf9 h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d3 y1324 w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,989 </div></td><td class=\"c x1ce y1324 wf9 h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,322 </div></td></tr></table>Interest <span class=\"_ _5\"></span>payable <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>borrowings <span class=\"_ _5\"></span>include <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>financing <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>Solar <span class=\"_ _5\"></span>plant<span class=\"lse\">, <span class=\"_ _5\"></span></span>other <span class=\"_ _5\"></span>long<span class=\"_ _1\"></span>-term debt and other operating facilities.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "9. Finance cos<span class=\"_ _0\"></span>ts <table class=\"s w27d h102\" id=\"_beca4e0e-0d39-4b66-b65e-8e80b73f6c6c\"><tr><td class=\"c x16d y131f w158 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d3 y131f w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y131f wf9 h10\"><div class=\"t m0 x52 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1320 w158 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense: </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1321 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest payable for bor<span class=\"_ _0\"></span>rowings </div></td><td class=\"c x1d3 y1321 w159 h10\"><div class=\"t m0 x7 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x1ce y1321 wf9 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,607 </div></td></tr><tr><td class=\"c x16d y1322 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense on lease lia<span class=\"_ _0\"></span>bilities </div></td><td class=\"c x1d3 y1322 w159 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1322 wf9 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1323 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Unwinding of discount on<span class=\"_ _0\"></span> mine rehabilitation provision (<span class=\"_ _0\"></span>Note 2<span class=\"_ _1\"></span>7) </div></td><td class=\"c x1d3 y1323 w159 h10\"><div class=\"t m0 xe0 h2 y31 ff2 fs0 fc1 sc0 ls50 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1323 wf9 h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d3 y1324 w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,989 </div></td><td class=\"c x1ce y1324 wf9 h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,322 </div></td></tr></table>Interest <span class=\"_ _5\"></span>payable <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>borrowings <span class=\"_ _5\"></span>include <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>financing <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>Solar <span class=\"_ _5\"></span>plant<span class=\"lse\">, <span class=\"_ _5\"></span></span>other <span class=\"_ _5\"></span>long<span class=\"_ _1\"></span>-term debt and other operating facilities.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "9. Finance cos<span class=\"_ _0\"></span>ts <table class=\"s w27d h102\" id=\"_beca4e0e-0d39-4b66-b65e-8e80b73f6c6c\"><tr><td class=\"c x16d y131f w158 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d3 y131f w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1ce y131f wf9 h10\"><div class=\"t m0 x52 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1320 w158 h10\"><div class=\"t m0 x97 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense: </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1321 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest payable for bor<span class=\"_ _0\"></span>rowings </div></td><td class=\"c x1d3 y1321 w159 h10\"><div class=\"t m0 x7 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x1ce y1321 wf9 h10\"><div class=\"t m0 xb h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,607 </div></td></tr><tr><td class=\"c x16d y1322 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense on lease lia<span class=\"_ _0\"></span>bilities </div></td><td class=\"c x1d3 y1322 w159 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1322 wf9 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1323 w158 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Unwinding of discount on<span class=\"_ _0\"></span> mine rehabilitation provision (<span class=\"_ _0\"></span>Note 2<span class=\"_ _1\"></span>7) </div></td><td class=\"c x1d3 y1323 w159 h10\"><div class=\"t m0 xe0 h2 y31 ff2 fs0 fc1 sc0 ls50 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y1323 wf9 h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1d3 y1324 w159 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,989 </div></td><td class=\"c x1ce y1324 wf9 h10\"><div class=\"t m0 xa h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,322 </div></td></tr></table>Interest <span class=\"_ _5\"></span>payable <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>borrowings <span class=\"_ _5\"></span>include <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>financing <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>Solar <span class=\"_ _5\"></span>plant<span class=\"lse\">, <span class=\"_ _5\"></span></span>other <span class=\"_ _5\"></span>long<span class=\"_ _1\"></span>-term debt and other operating facilities.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "10. Tax <table class=\"s w27e h103\" id=\"_7d8400fe-1477-4fef-8235-185d4925888a\"><tr><td class=\"c x18b y1325 w15a h2b\"><div class=\"t m0 x0 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019<span class=\"_ _e\"></span>s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1325 w15b h2b\"><div class=\"t m0 x2b h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"ff2\"> </span></div></td><td class=\"c x1d5 y1325 w15c h2b\"><div class=\"t m0 xa h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x18b y1326 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent income tax c<span class=\"_ _0\"></span>harge<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1326 w15b h20\"><div class=\"t m0 x13 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2,7<span class=\"ls4\">32</span><span class=\"ff2\"> </span></div></td><td class=\"c x1d5 y1326 w15c h20\"><div class=\"t m0 xa h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">3,4<span class=\"_ _0\"></span>19<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1d6 y1327 w27f hee\"><div class=\"t m0 x14f h12 y129a ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax income rela<span class=\"_ _0\"></span>ting to the or<span class=\"_ _0\"></span>igination of temp<span class=\"_ _0\"></span>orary differenc<span class=\"_ _0\"></span>es<span class=\"_ _3c\"> </span></div></td><td class=\"c x1d4 y1328 w15b h1c\"><div class=\"t m0 x4b h2 y149 ff5 fs0 fc1 sc0 ls0 ws0\">(6,297)<span class=\"ff2\"> </span></div></td><td class=\"c x1d5 y1328 w15c h1c\"><div class=\"t m0 x58 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">(6,852)<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1d6 y1329 w280 hee\"><div class=\"t m0 x14f h12 y129a ff9 fs0 fc1 sc0 ls0 ws0\">(Note 17)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1d6 y132a w281 hee\"><div class=\"t m0 x14f h12 y129a ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax expense r<span class=\"_ _0\"></span>elating t<span class=\"_ _0\"></span>o rev<span class=\"_ _0\"></span>ersal of t<span class=\"_ _0\"></span>emporary differ<span class=\"_ _0\"></span>ences (Note<span class=\"_ _3c\"> </span></div></td><td class=\"c x1d4 y132b w15b h1c\"><div class=\"t m0 x13 h2 y149 ff5 fs0 fc1 sc0 ls9c ws0\">2,<span class=\"ls0\">528</span><span class=\"ls0\"><span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></div></td><td class=\"c x1d5 y132b w15c h1c\"><div class=\"t m0 xb h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">2,863<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1d6 y132c w282 hee\"><div class=\"t m0 x14f h12 y129a ff9 fs0 fc1 sc0 ls0 ws0\">17)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1d4 y132d w15b h20\"><div class=\"t m0 x2a h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">(1,037)<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x1d5 y132d w15c h20\"><div class=\"t m0 xa h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(57<span class=\"_ _e\"></span>0)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></td></tr></table>The <span class=\"_ _1\"></span>tax <span class=\"ff9\">on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s r<span class=\"_ _1\"></span>esults before <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>differs from <span class=\"_ _1\"></span>the theoretical <span class=\"_ _1\"></span>amount that <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>arise using </span>the applicable tax rates a<span class=\"_ _0\"></span>s follows: <table class=\"s w283 h104\" id=\"_e8d0a6a0-1ed8-42c2-8c6f-57f2e2345cc6\"><tr><td class=\"c x18b y132e w15a h20\"><div class=\"t m0 x0 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019<span class=\"_ _e\"></span>s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y132e w15b h20\"><div class=\"t m0 x4d h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"ff2\"> </span></div></td><td class=\"c x1d5 y132e w15c h20\"><div class=\"t m0 xa h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x18b y132f w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Accountin<span class=\"_ _0\"></span>g profit befor<span class=\"_ _0\"></span>e tax<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y132f w15b h20\"><div class=\"t m0 x2 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">31,<span class=\"ls89\">52</span>3 </div></td><td class=\"c x1d5 y132f w15c h20\"><div class=\"t m0 x58 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">36,093 </div></td></tr><tr><td class=\"c x1d6 y1330 w284 hec\"><div class=\"t m0 x14f h12 y1288 ff9 fs0 fc1 sc0 ls0 ws0\">Tax c<span class=\"_ _0\"></span>alculated at the applica<span class=\"_ _0\"></span>ble tax rat<span class=\"_ _0\"></span>es of the Compan<span class=\"_ _0\"></span>y \u201325% Spain<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1d6 y1331 w285 hec\"><div class=\"t m0 x14f h12 y1288 ff9 fs0 fc1 sc0 ls0 ws0\">(2023: 12.5% Cyprus)</div></td><td class=\"c x1d4 y1332 w15b h1c\"><div class=\"t m0 x1a h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4d h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">7,<span class=\"ls50\">881</span> </div></td><td class=\"c x1d5 y1332 w15c h1c\"><div class=\"t m0 x1d h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xa h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">4,512 </div></td></tr><tr><td class=\"c x18b y1333 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Tax eff<span class=\"_ _0\"></span>ect of expenses<span class=\"_ _0\"></span> not deductible for tax pur<span class=\"_ _0\"></span>poses<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1333 w15b h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1d5 y1333 w15c h20\"><div class=\"t m0 xb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">3,290 </div></td></tr><tr><td class=\"c x18b y1334 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Tax eff<span class=\"_ _0\"></span>ect of tax loss f<span class=\"_ _0\"></span>or the year<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1334 w15b h20\"><div class=\"t m0 x4d h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">4,018 </div></td><td class=\"c x1d5 y1334 w15c h20\"><div class=\"t m0 xd h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(1,271) </div></td></tr><tr><td class=\"c x18b y1335 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Tax eff<span class=\"_ _0\"></span>ect of allow<span class=\"_ _e\"></span>ances and income not subject t<span class=\"_ _0\"></span>o tax<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1335 w15b h20\"><div class=\"t m0 x3f h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(5,769) </div></td><td class=\"c x1d5 y1335 w15c h20\"><div class=\"t m0 x4d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(4,381) </div></td></tr><tr><td class=\"c x18b y1336 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Effect of low<span class=\"_ _e\"></span>er ta<span class=\"_ _1\"></span>x rat<span class=\"_ _0\"></span>es in other jurisdictions<span class=\"_ _0\"></span> of the group<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1336 w15b h20\"><div class=\"t m0 x13 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(2,921) </div></td><td class=\"c x1d5 y1336 w15c h20\"><div class=\"t m0 xe0 h12 y140 ff1 fs0 fc1 sc0 ls29 ws0\">993<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y1337 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Tax eff<span class=\"_ _0\"></span>ect of tax losses br<span class=\"_ _0\"></span>ought forwar<span class=\"_ _0\"></span>d<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1337 w15b h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1d5 y1337 w15c h20\"><div class=\"t m0 xe0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">276 </div></td></tr><tr><td class=\"c x18b y1338 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax (Note 1<span class=\"_ _0\"></span>7)<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y1338 w15b h20\"><div class=\"t m0 x3d h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(4,246) </div></td><td class=\"c x1d5 y1338 w15c h20\"><div class=\"t m0 x58 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(3,989) </div></td></tr><tr><td class=\"c x18b y12d6 w15a h20\"><div class=\"t m0 x97 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Tax (c<span class=\"_ _0\"></span>redit)/ char<span class=\"_ _0\"></span>ge<span class=\"ff1\"> </span></div></td><td class=\"c x1d4 y12d6 w15b h20\"><div class=\"t m0 x13 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(1,037) </div></td><td class=\"c x1d5 y12d6 w15c h20\"><div class=\"t m0 xb h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(570) </div></td></tr></table>Tax losses carried for<span class=\"_ _0\"></span>ward As <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2024<span class=\"ff9\">, <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _5\"></span>had <span class=\"_ _1\"></span>tax <span class=\"_ _5\"></span>losses <span class=\"_ _5\"></span>carried <span class=\"_ _5\"></span>forward <span class=\"_ _5\"></span>am<span class=\"_ _0\"></span>ounting <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>\u20ac<span class=\"ff1\">9.7 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>from </span></span>the Spanish subsidiarie<span class=\"_ _0\"></span>s. Applicable tax With <span class=\"_ _4\"> </span>regard <span class=\"_ _3\"> </span>to <span class=\"_ _4\"> </span>taxation <span class=\"_ _4\"> </span>and, <span class=\"_ _3\"> </span>in <span class=\"_ _4\"> </span>particular, <span class=\"_ _4\"> </span>income <span class=\"_ _4\"> </span>tax, <span class=\"_ _3\"></span>the <span class=\"_ _4\"> </span>Group <span class=\"_ _3\"> </span>is <span class=\"_ _4\"> </span>subject <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>regulations <span class=\"_ _4\"> </span>of several  tax<span class=\"_ _0\"></span>  jurisdiction<span class=\"_ _0\"></span>s  due <span class=\"_ _f\"> </span>to  the<span class=\"_ _0\"></span>  broad <span class=\"_ _6\"> </span>g<span class=\"_ _1\"></span>eographical <span class=\"_ _6\"> </span>act<span class=\"_ _1\"></span>ivities <span class=\"_ _f\"> </span>carried <span class=\"_ _f\"> </span>out  b<span class=\"_ _0\"></span>y  the <span class=\"_ _f\"> </span>companies<span class=\"_ _0\"></span> comprising <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group. <span class=\"_ _1\"></span>For <span class=\"_ _5\"></span>this <span class=\"_ _5\"></span>reason, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>effective <span class=\"_ _5\"></span>tax <span class=\"_ _5\"></span>rate <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>shaped <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>breakdown <span class=\"_ _5\"></span>of<span class=\"_ _0\"></span> earnings <span class=\"_ _3\"></span>obtained <span class=\"_ _5\"></span>in <span class=\"_ _3\"></span>each <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>countries <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span>it <span class=\"_ _3\"></span>operates <span class=\"_ _5\"></span>and, <span class=\"_ _3\"></span>occasionally, <span class=\"_ _5\"></span>by<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>taxation <span class=\"_ _5\"></span>of these earnings in more than<span class=\"_ _0\"></span> one country (double taxatio<span class=\"_ _0\"></span>n). Cyprus The <span class=\"_ _0\"></span>corporation <span class=\"_ _0\"></span>tax <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>12.5%. <span class=\"_ _0\"></span>Under <span class=\"_ _0\"></span>certain <span class=\"_ _e\"></span>conditions inte<span class=\"_ _0\"></span>rest <span class=\"_ _0\"></span>income m<span class=\"_ _0\"></span>ay <span class=\"_ _0\"></span>be s<span class=\"_ _0\"></span>ubject <span class=\"_ _0\"></span>to def<span class=\"_ _0\"></span>ence contribution <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rate <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>30%. <span class=\"_ _3\"></span>In <span class=\"_ _5\"></span>such <span class=\"_ _5\"></span>cases <span class=\"_ _3\"></span>this <span class=\"_ _5\"></span>interest <span class=\"_ _5\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _3\"></span>exempt <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>corporation <span class=\"_ _5\"></span>tax. <span class=\"_ _5\"></span>In certain cases, div<span class=\"_ _1\"></span>idends received from abroad <span class=\"_ _1\"></span>may be <span class=\"_ _1\"></span>subject to <span class=\"_ _1\"></span>defence contribution at <span class=\"_ _1\"></span>the rate <span class=\"_ _1\"></span>of 17% <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>2014 <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>thereafte<span class=\"_ _0\"></span>r. <span class=\"_ _1\"></span>Under <span class=\"_ _5\"></span>current <span class=\"_ _1\"></span>legislation, <span class=\"_ _1\"></span>tax <span class=\"_ _5\"></span>losses <span class=\"_ _1\"></span>may <span class=\"_ _5\"></span>be<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>carried <span class=\"_ _1\"></span>forward <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>set off against taxable income <span class=\"_ _0\"></span>of the five succeeding year<span class=\"_ _0\"></span>s.  Spain Most <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>entities <span class=\"_ _5\"></span>resident<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Spain <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>tax <span class=\"_ _5\"></span>purp<span class=\"_ _0\"></span>oses <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>subj<span class=\"_ _0\"></span>ect <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>taxati<span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>corporate <span class=\"_ _5\"></span>income<span class=\"_ _0\"></span> tax <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>Spain\u2019s <span class=\"_ _3\"></span>consolid<span class=\"_ _0\"></span>ated <span class=\"_ _3\"></span>tax <span class=\"_ _3\"></span>regime. <span class=\"_ _3\"></span>Under <span class=\"_ _5\"></span>this <span class=\"_ _3\"></span>regime, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>companies <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>prising <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>tax group jointly determine the <span class=\"_ _0\"></span>Group\u2019s taxable profit and ta<span class=\"_ _0\"></span>x l<span class=\"_ _1\"></span><span class=\"ff1\">iability.  </span>Atalaya <span class=\"_ _4\"> </span>Mining <span class=\"_ _6\"> </span>Copper, <span class=\"_ _4\"> </span>S.A. <span class=\"_ _4\"> </span>is <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>parent <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>Consolidated <span class=\"_ _4\"> </span>Tax <span class=\"_ _4\"> </span>Group, <span class=\"_ _6\"> </span>which <span class=\"_ _4\"> </span>comprises <span class=\"_ _4\"> </span>all <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the companies <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esident <span class=\"_ _e\"></span>in Spain <span class=\"_ _31\"></span>that are <span class=\"_ _e\"></span>at lea<span class=\"_ _0\"></span>st 75<span class=\"_ _0\"></span>%-owned, <span class=\"_ _0\"></span>directly <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>indirectly, <span class=\"_ _e\"></span>by th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>parent <span class=\"_ _e\"></span>and tha<span class=\"_ _0\"></span>t meet certain prerequisites. This Co<span class=\"_ _1\"></span>nsolidated Tax Group was composed of <span class=\"_ _1\"></span>7 companies <span class=\"_ _1\"></span>in 2024, the most significant <span class=\"_ _0\"></span>of which ar<span class=\"_ _0\"></span>e: Atalaya Mining Coppe<span class=\"_ _0\"></span>r, S.A., Atala<span class=\"_ _0\"></span>ya Riotinto Minera, S.<span class=\"_ _0\"></span>L.U. and Atalaya<span class=\"_ _0\"></span> Masa Valverde S.L.U<span class=\"lse\">. </span> The <span class=\"_ _1\"></span>rest <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>companies <span class=\"_ _1\"></span>resident <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>Spain <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>tax <span class=\"_ _5\"></span>purposes that <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>included <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>the above <span class=\"_ _5\"></span>tax group determine their<span class=\"_ _0\"></span> income tax individually.  Spanish companies, whether taxed individ<span class=\"_ _0\"></span>ually or on a consolidated basis, were subj<span class=\"_ _0\"></span>ect to a general tax rate of 25% in 202<span class=\"ls2e\">4.</span> The corporate income tax <span class=\"_ _0\"></span>rate in Spain for 2024 <span class=\"_ _1\"></span><span class=\"ls11\">is</span> 25% (25% in 2023), in accordance with the Spanish<span class=\"_ _0\"></span> General Tax Law. Government and legal pro<span class=\"_ _0\"></span>ceedings with tax implicati<span class=\"_ _0\"></span>ons The <span class=\"_ _0\"></span>years <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>which the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>companies <span class=\"_ _e\"></span>have their<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>returns <span class=\"_ _e\"></span>open f<span class=\"_ _0\"></span>or audit<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>regard <span class=\"_ _e\"></span>to income<span class=\"_ _e\"></span> tax and the main applicable <span class=\"_ _0\"></span>taxes are as follows: <table class=\"s w286 h105\" id=\"_0e16a061-e444-4945-a61f-02389956a23a\"><tr><td class=\"c x16d y1339 w158 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Country </div></td><td class=\"c x1d3 y1339 w15d h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Years </div></td></tr><tr><td class=\"c x16d y133a w158 h10\"><div class=\"t m0 x46 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x1d3 y133a w15d h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">2020<span class=\"ls0\">-2024</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y133b w158 h10\"><div class=\"t m0 x46 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x1d3 y133b w15d h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2019-2024 </div></td></tr><tr><td class=\"c x16d y133c w158 h10\"><div class=\"t m0 x46 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">United Kingdom </div></td><td class=\"c x1d3 y133c w15d h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2019-2024 </div></td></tr></table>The <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span><span class=\"ff9\">hasn\u2019t <span class=\"_ _1\"></span>rec</span>ognized <span class=\"_ _1\"></span>tax <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rovisions <span class=\"_ _1\"></span>related <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>Administrative <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>judicial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>oceedings <span class=\"_ _1\"></span>with tax implications in 2024  <span class=\"ff9\">(202<span class=\"_ _0\"></span>3: \u20ac<span class=\"ff1\">nil). </span></span>17. Deferred tax<table class=\"s w2b9 h117\" id=\"_fd62b6de-b194-4a17-8917-fee1620a07d1\"><tr><td></td><td class=\"c x205 y13c2 w2ba hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">Consolidat<span class=\"_ _0\"></span>ed<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x206 y13c2 w2bb hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">Consolidat<span class=\"_ _0\"></span>ed income<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x207 y13c3 w2bc hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">statement of<span class=\"_ _3c\"> </span></div></td><td class=\"c x208 y13c4 w2bd hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">financial position<span class=\"_ _3c\"> </span></div></td><td class=\"c x209 y13c3 w2be hed\" colspan=\"2\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x20a y13c5 w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019<span class=\"_ _e\"></span>s)<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c5 w157 h20\"><div class=\"t m0 x8 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"ff2\"> </span></div></td><td class=\"c x20c y13c5 w17f h20\"><div class=\"t m0 xb h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c5 wd h20\"><div class=\"t m0 xd h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c5 w180 h20\"><div class=\"t m0 x9 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13c6 w17d h20\"><div class=\"t m0 x46 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">Deferred tax as<span class=\"_ _0\"></span>set<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x20a y13c7 w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">At 1 January<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c7 w157 h20\"><div class=\"t m0 x9 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">11,282 </div></td><td class=\"c x20c y13c7 w17f h20\"><div class=\"t m0 xd h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">7<span class=\"_ _e\"></span>,<span class=\"_ _1\"></span>293<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c7 wd h20\"><div class=\"t m0 x67 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c7 w180 h20\"><div class=\"t m0 x6f h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13c8 w17d h1c\"><div class=\"t m0 x46 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax income rela<span class=\"_ _0\"></span>ting to the or<span class=\"_ _0\"></span>igination of </div><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">tempor<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>y differ<span class=\"_ _0\"></span>ences (Not<span class=\"_ _0\"></span>e 10)<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c8 w157 h1c\"><div class=\"t m0 x72 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">6,297 </div></td><td class=\"c x20c y13c8 w17f h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">6,852 <span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c8 wd h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(6,852)<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c8 w180 h1c\"><div class=\"t m0 x15 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">(<span class=\"lsa0\"></span><span class=\"lsa0\">6,</span>297)<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13c9 w17d h1c\"><div class=\"t m0 x46 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax asset due t<span class=\"_ _0\"></span>o losses available<span class=\"_ _0\"></span> against </div><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">future tax<span class=\"_ _0\"></span>able income o<span class=\"_ _0\"></span>verpro<span class=\"_ _e\"></span>vision <span class=\"_ _1\"></span>pre<span class=\"_ _0\"></span>vious ye<span class=\"_ _0\"></span>ars <span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c9 w157 h1c\"><div class=\"t m0 x72 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1a h2 y140 ff2 fs0 fc1 sc0 ls4 ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x20c y13c9 w17f h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c9 wd h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c9 w180 h1c\"><div class=\"t m0 x15 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6f h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13ca w17d h1c\"><div class=\"t m0 x46 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax expense r<span class=\"_ _0\"></span>elating t<span class=\"_ _0\"></span>o rev<span class=\"_ _0\"></span>ersal of </div><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">tempor<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>y differ<span class=\"_ _0\"></span>ences (Not<span class=\"_ _0\"></span>e 10)<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13ca w157 h1c\"><div class=\"t m0 x72 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xb h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(2,528) </div></td><td class=\"c x20c y13ca w17f h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(2,863)<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13ca wd h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2,863<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13ca w180 h1c\"><div class=\"t m0 x15 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xc h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2,528<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13cb w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">At 31 December<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13cb w157 h20\"><div class=\"t m0 xa h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">15,085 </div></td><td class=\"c x20c y13cb w17f h20\"><div class=\"t m0 x5d h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">11,282<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x20a y13cc w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax income/(exp<span class=\"_ _0\"></span>ense) (Note<span class=\"_ _0\"></span> 10)<span class=\"ff1\"> </span></div></td><td></td><td></td><td class=\"c x20d y13cc wd h20\"><div class=\"t m0 x2b h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(3,989)<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13cc w180 h20\"><div class=\"t m0 x5d h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">(3,7<span class=\"_ _0\"></span>69)<span class=\"ff2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "11. Earnings per <span class=\"_ _e\"></span>share  The <span class=\"_ _0\"></span>calculation <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>the b<span class=\"_ _0\"></span>asic <span class=\"_ _e\"></span>and di<span class=\"_ _0\"></span>luted <span class=\"_ _0\"></span>earnings <span class=\"_ _e\"></span>per <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>attributable <span class=\"_ _e\"></span>to the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ordinary <span class=\"_ _e\"></span>equity h<span class=\"_ _0\"></span>olders of the Company is based<span class=\"_ _0\"></span> on the following data: <table class=\"s w287 h106\" id=\"_029bf247-e11b-4d81-b941-cc84ca256239\"><tr><td class=\"c x16d y133d w15e h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d7 y133d w15f h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d8 y133d w160 h10\"><div class=\"t m0 x52 h12 y31 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y133e w15e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Parent company </div></td><td class=\"c x1d7 y133e w15f h10\"><div class=\"t m0 x1c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">(2,468) </div></td><td class=\"c x1d8 y133e w160 h10\"><div class=\"t m0 x5d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(6,255) </div></td></tr><tr><td class=\"c x16d y133f w15e h4b\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Subsidiaries </div></td><td class=\"c x1d7 y133f w15f h4b\"><div class=\"t m0 x58 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">34,<span class=\"ls3\">20</span>6 </div></td><td class=\"c x1d8 y133f w160 h4b\"><div class=\"t m0 x4d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">45,024 </div></td></tr><tr><td class=\"c x16d y1340 w15e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Profit attributable to equity <span class=\"_ _0\"></span>holders of the parent </div></td><td class=\"c x1d7 y1340 w15f h10\"><div class=\"t m0 x5d h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31,<span class=\"lsb\">73</span>8 </div></td><td class=\"c x1d8 y1340 w160 h10\"><div class=\"t m0 x4d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">38,769 </div></td></tr><tr><td class=\"c x150 y1341 w288 h107\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Weighted number of ordin<span class=\"_ _0\"></span>ary shares for the purp<span class=\"_ _0\"></span>oses of basic earnings per<span class=\"_ _3c\"> </span></div></td><td class=\"c x1d7 y1342 w15f h51\"><div class=\"t m0 x97 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">140,404 </div></td><td class=\"c x1d8 y1342 w160 h51\"><div class=\"t m0 x2 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">139,880 </div></td></tr><tr><td class=\"c x150 y1343 w289 hee\"><div class=\"t m0 x14f h12 y129a ff9 fs0 fc1 sc0 ls0 ws0\">share (\u2018000)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y1344 w15e h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Basic earnings per share (EU<span class=\"_ _0\"></span>R cents/share) </div></td><td class=\"c x1d7 y1344 w15f h10\"><div class=\"t m0 x7 h2 y43 ff2 fs0 fc1 sc0 ls3 ws0\">22<span class=\"ls0\">.6</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d8 y1344 w160 h10\"><div class=\"t m0 xe0 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">27.7 </div></td></tr><tr><td class=\"c x150 y1345 w28a hfd\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Weighted number of ordin<span class=\"_ _0\"></span>ary shares for the purp<span class=\"_ _0\"></span>oses of diluted earnings<span class=\"_ _3c\"> </span></div></td><td class=\"c x1d7 y1346 w15f h2a\"><div class=\"t m0 x2b h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">145,457 </div></td><td class=\"c x1d8 y1346 w160 h2a\"><div class=\"t m0 x2 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">144,224 </div></td></tr><tr><td class=\"c x150 y1347 w28b hee\"><div class=\"t m0 x14f h12 y129a ff9 fs0 fc1 sc0 ls0 ws0\">per share (\u2018000)</div></td><td></td><td></td></tr><tr><td class=\"c x16d y1348 w15e h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> Diluted earnings per sha<span class=\"_ _0\"></span>re (EUR cents/share) </div></td><td class=\"c x1d7 y1348 w15f h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">21<span class=\"ls0\">.8</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d8 y1348 w160 h10\"><div class=\"t m0 xe0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">26.9 </div></td></tr></table>At <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>there <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>nil <span class=\"_ _5\"></span>warrants<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>5,423,<span class=\"ls29\">666</span> <span class=\"_ _5\"></span>options <span class=\"_ _1\"></span>(Note <span class=\"_ _5\"></span>23<span class=\"ls32\">) <span class=\"_ _5\"></span></span>(31 <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2023<span class=\"ls18\">: <span class=\"_ _5\"></span></span>nil<span class=\"_ _0\"></span> warrants and 4,848,500 options) which have been <span class=\"_ _1\"></span>included when calculating the weighted average number of shares for FY2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "12. Dividends <span class=\"_ _0\"></span> Cash dividends declared an<span class=\"_ _e\"></span>d <span class=\"_ _1\"></span>paid during the year: <table class=\"s w28c h108\" id=\"_2e9548d3-f7e0-44a8-9cfd-a2281f019f9c\"><tr><td class=\"c x16d y1349 w161 h10\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d9 y1349 w162 h10\"><div class=\"t m0 x1b h2 y43 ff2 fs0 fc4 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1af y1349 w65 h10\"><div class=\"t m0 x23 h12 y43 ff1 fs0 fc4 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y134a w161 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Final dividends declared and<span class=\"_ _0\"></span> paid </div></td><td class=\"c x1d9 y134a w162 h10\"><div class=\"t m0 x1a h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">5,243 </div></td><td class=\"c x1af y134a w65 h10\"><div class=\"t m0 x1a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">4,956 </div></td></tr><tr><td class=\"c x16d y134b w161 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Interim dividends declared a<span class=\"_ _0\"></span>nd paid </div></td><td class=\"c x1d9 y134b w162 h10\"><div class=\"t m0 x22 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">5,063 </div></td><td class=\"c x1af y134b w65 h10\"><div class=\"t m0 x1b h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">6,522 </div></td></tr><tr><td></td><td class=\"c x1d9 y134c w162 h16\"><div class=\"t m0 x54 h2 y510 ff2 fs0 fc1 sc0 ls0 ws0\">10,306 </div></td><td class=\"c x1af y134c w65 h16\"><div class=\"t m0 x22 h12 y510 ff1 fs0 fc1 sc0 ls0 ws0\">11,478 </div></td></tr></table>Fully paid ordinary share<span class=\"_ _0\"></span>s carry one vote per share and carry the <span class=\"_ _0\"></span>right to dividends. FY<span class=\"ls0\"> 2023 </span>A final <span class=\"_ _e\"></span>dividend of <span class=\"_ _0\"></span>US$<span>0.04</span> p<span class=\"_ _0\"></span>er ordinary <span class=\"_ _e\"></span>share, which <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>equivalent to<span class=\"_ _0\"></span> approximat<span class=\"_ _0\"></span>ely \u00a30.031 <span class=\"_ _e\"></span>per share,<span class=\"_ _0\"></span> was <span class=\"_ _5\"></span>proposed <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>18 <span class=\"_ _5\"></span>March <span class=\"_ _1\"></span>2024 <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>approval <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>shareh<span class=\"_ _0\"></span>olders <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>2024 <span class=\"_ _1\"></span>AGM, <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>g<span class=\"_ _1\"></span>ave <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tota<span class=\"_ _0\"></span>l dividend <span class=\"_ _3\"></span>fo<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>2023 <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>US$0.09 <span class=\"_ _5\"></span>per <span class=\"_ _3\"></span>share. <span class=\"_ _5\"></span>Following <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>approval <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>Resolution<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>11 <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company's shareholders at<span class=\"_ _0\"></span> the 202<span class=\"_ _0\"></span>4 AGM, w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>ook place on<span class=\"_ _0\"></span> 27 <span class=\"_ _0\"></span>June 2024,<span class=\"_ _0\"></span> the final<span class=\"_ _0\"></span> dividend <span class=\"_ _0\"></span>which (based<span class=\"_ _0\"></span> on as exchan<span class=\"_ _0\"></span>ge rates u<span class=\"_ _0\"></span>sed for<span class=\"_ _0\"></span> conversion <span class=\"_ _0\"></span>after the<span class=\"_ _0\"></span> reco<span class=\"ff9\">rd d<span class=\"_ _0\"></span>ate) amounted <span class=\"_ _e\"></span>to \u20ac5.2 millio<span class=\"_ _0\"></span>n was app<span class=\"_ _0\"></span>roved </span>and the dividend was paid <span class=\"_ _0\"></span>on 9 August 2024.  FY 2024 On <span class=\"_ _4\"> </span>13 <span class=\"_ _6\"> </span>August <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Company's <span class=\"_ _4\"> </span>Board <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>D<span class=\"_ _1\"></span>irectors <span class=\"_ _4\"> </span>elected <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>declare <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>interim <span class=\"_ _6\"> </span>dividend <span class=\"_ _4\"> </span>of US$0.04 per share, which w<span class=\"_ _0\"></span>as equivalent to approximately 3.<span class=\"_ _0\"></span>1 pence per share. The interim di<span class=\"_ _0\"></span>vidend was paid on 19 Septembe<span class=\"_ _0\"></span>r 2024. A <span class=\"_ _5\"></span>final <span class=\"_ _5\"></span>dividend <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>US$<span><span id=\"__11\">0.03</span></span> <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>share <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>proposed <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>approval <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>shareholders <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>2025 Annual General Meetin<span class=\"_ _0\"></span>g. This would give a total dividend<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>for 2024 <span class=\"ls26\">of</span> US$0.0<span class=\"_ _0\"></span>7 per share. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "0.04",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "fact-447": {
   "value": "0.03",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "fact-395": {
   "value": "13. Property, pla<span class=\"_ _0\"></span>nt and equipme<span class=\"_ _0\"></span>nt  <table class=\"s w28d h109\" id=\"_54b88443-58ca-45b7-89ef-84cea9cfd939\"><tr><td></td><td></td><td class=\"c x1db y134d w28e h10a\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Right<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x1dc y134d w28f h10a\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Assets<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dd y134e w290 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _3c\"> </span></div></td><td class=\"c x1de y134e w20d hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Other<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x1df y134f w163 h79\"><div class=\"t m0 x5 h18 y100d ff9 fs7 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x1e0 y1350 w291 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Land and<span class=\"_ _3c\"> </span></div></td><td class=\"c x1db y1350 w292 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">of use<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e1 y1350 w293 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">Plant and<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dc y1350 w294 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">under<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dd y1351 w295 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">mining<span class=\"_ _3c\"> </span></div></td><td class=\"c x1de y1351 w296 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">assets<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e2 y134f wf9 h79\"><div class=\"t m0 xa hc y100d ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1e0 y1352 w297 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">buildings<span class=\"_ _3c\"> </span></div></td><td class=\"c x1db y1352 w296 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">assets<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e1 y1352 w298 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">equipment<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dc y1352 w299 hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">construction<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1db y1353 w29a hd8\"><div class=\"t m0 x14f h59 y11ec ff2 fs8 fc1 sc0 ls9d ws0\">(5)<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x1dc y1353 w29b hd8\"><div class=\"t m0 x14f h59 y11ec ff2 fs8 fc1 sc0 ls0 ws0\">(3)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1dd y1355 w29c hd5\"><div class=\"t m0 x14f hc y11e6 ff2 fs7 fc1 sc0 ls0 ws0\">costs</div><div class=\"t m0 x1e3 h59 y1354 ff2 fs8 fc1 sc0 ls0 ws0\">(2)<span class=\"_ _3c\"> </span></div></td><td class=\"c x1de y1356 w213 hd8\"><div class=\"t m0 x14f h59 y11ec ff2 fs8 fc1 sc0 ls0 ws0\">(1)<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x1df y1357 w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1358 w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">Cost  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1359 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">At 1 January 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1e4 y1359 w164 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">83,517 </div></td><td class=\"c x1e5 y1359 w165 h10\"><div class=\"t m0 x97 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y1359 w166 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">319,129 </div></td><td class=\"c x1e7 y1359 w167 h10\"><div class=\"t m0 x8 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y1359 w168 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">64,072 </div></td><td class=\"c x1e9 y1359 w103 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">951 </div></td><td class=\"c x1e2 y1359 wf9 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">545,346 </div></td></tr><tr><td class=\"c x1df y135a w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Adjustments </div></td><td class=\"c x1e4 y135a w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y135a w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y135a w166 h10\"><div class=\"t m0 x1d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x1e7 y135a w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y135a w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y135a w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y135a wf9 h10\"><div class=\"t m0 x1a hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x1df y135b w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Opening adjust<span class=\"_ _0\"></span>ed </div></td><td class=\"c x1e4 y135b w164 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">83,517 </div></td><td class=\"c x1e5 y135b w165 h10\"><div class=\"t m0 x97 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y135b w166 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">319,134 </div></td><td class=\"c x1e7 y135b w167 h10\"><div class=\"t m0 x8 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y135b w168 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">64,072 </div></td><td class=\"c x1e9 y135b w103 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">951 </div></td><td class=\"c x1e2 y135b wf9 h10\"><div class=\"t m0 x1c hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">545,351 </div></td></tr><tr><td class=\"c x1df y135c w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Additions </div><div class=\"t m0 x23 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\">(8)</div><div class=\"t m0 x84 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e4 y135c w164 h10\"><div class=\"t m0 x7 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">233 </div></td><td class=\"c x1e5 y135c w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y135c w166 h10\"><div class=\"t m0 x54 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">332 </div></td><td class=\"c x1e7 y135c w167 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">52,801 </div></td><td class=\"c x1e8 y135c w168 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">9,902 </div></td><td class=\"c x1e9 y135c w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y135c wf9 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">63,268 </div></td></tr><tr><td class=\"c x1ea y135d w29d h10b\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">Increase in reh<span class=\"_ _0\"></span>ab. Provision<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e4 y135e w164 h32\"><div class=\"t m0 x20 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">3,274 </div></td><td class=\"c x1e5 y135e w165 h32\"><div class=\"t m0 x1f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y135e w166 h32\"><div class=\"t m0 xb9 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y135e w167 h32\"><div class=\"t m0 x1e hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y135e w168 h32\"><div class=\"t m0 x29 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y135e w103 h32\"><div class=\"t m0 x1f hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y135e wf9 h32\"><div class=\"t m0 xb hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">3,<span class=\"ls8e\">274</span> </div></td></tr><tr><td class=\"c x1ea y135f w29e he7\"><div class=\"t m0 x14f h18 y123a ff1 fs7 fc1 sc0 ls0 ws0\">(Note 27)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1360 w163 h16\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Reclassification<span class=\"_ _0\"></span>s </div><div class=\"t m0 xc9 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\">(4)</div><div class=\"t m0 xd7 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e4 y1360 w164 h16\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1360 w165 h16\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1360 w166 h16\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">21,050 </div></td><td class=\"c x1e7 y1360 w167 h16\"><div class=\"t m0 x52 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(21,969) </div></td><td class=\"c x1e8 y1360 w168 h16\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1360 w103 h16\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls8e ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y1360 wf9 h16\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(890) </div></td></tr><tr><td class=\"c x1eb y1361 w169 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Other transf<span class=\"_ _0\"></span>er </div></td><td class=\"c x1e4 y1361 w164 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(572) </div></td><td class=\"c x1e5 y1361 w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1361 w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1361 w167 h10\"><div class=\"t m0 x20 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(2,586)</div><div class=\"t m0 x15 h59 y41f ff2 fs8 fc1 sc0 ls0 ws0\"> (8)</div><div class=\"t m0 x5c hc y30 ff2 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e8 y1361 w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1361 w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1361 wf9 h10\"><div class=\"t m0 x5d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(3,158) </div></td></tr><tr><td class=\"c x1df y1362 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Write-off </div></td><td class=\"c x1e4 y1362 w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1362 w165 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(148) </div></td><td class=\"c x1e6 y1362 w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1362 w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1362 w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1362 w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1362 wf9 h10\"><div class=\"t m0 x52 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(148) </div></td></tr><tr><td class=\"c x1df y1363 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Advances </div></td><td class=\"c x1e4 y1363 w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1363 w165 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1363 w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1363 w167 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">1,601<span class=\"_ _3c\"> </span></div><div class=\"t m0 x84 h59 y41f ff2 fs8 fc1 sc0 ls9d ws0\">(7)</div><div class=\"t m0 x5c hc y30 ff2 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e8 y1363 w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1363 w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1363 wf9 h10\"><div class=\"t m0 xc hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">1,601 </div></td></tr><tr><td class=\"c x1df y1364 w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1e4 y1364 w164 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">86,452 </div></td><td class=\"c x1e5 y1364 w165 h10\"><div class=\"t m0 x97 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">6,928 </div></td><td class=\"c x1e6 y1364 w166 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">340,516 </div></td><td class=\"c x1e7 y1364 w167 h10\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">100,448 </div></td><td class=\"c x1e8 y1364 w168 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">73,974 </div></td><td class=\"c x1e9 y1364 w103 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">980 </div></td><td class=\"c x1e2 y1364 wf9 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">609,298 </div></td></tr><tr><td class=\"c x1df y1365 w163 hb2\"><div class=\"t m0 x5 hc y1013 ff2 fs7 fc1 sc0 ls0 ws0\">Depreciation<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1366 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">At 1 January 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1e4 y1366 w164 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">24,702 </div></td><td class=\"c x1e5 y1366 w165 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">2,531 </div></td><td class=\"c x1e6 y1366 w166 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">113,547 </div></td><td class=\"c x1e7 y1366 w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1366 w168 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">19,063 </div></td><td class=\"c x1e9 y1366 w103 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">764 </div></td><td class=\"c x1e2 y1366 wf9 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">160,607 </div></td></tr><tr><td class=\"c x1df y1367 w163 h10\"><div class=\"t m0 x5 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">Adjustments </div></td><td class=\"c x1e4 y1367 w164 h10\"><div class=\"t m0 x22 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1367 w165 h10\"><div class=\"t m0 x1f hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1367 w166 h10\"><div class=\"t m0 xb9 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x1e7 y1367 w167 h10\"><div class=\"t m0 x1e hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1367 w168 h10\"><div class=\"t m0 x29 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1367 w103 h10\"><div class=\"t m0 x1f hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1367 wf9 h10\"><div class=\"t m0 x1b hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x1df y1368 w163 h10\"><div class=\"t m0 x5 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">Opening adjust<span class=\"_ _0\"></span>ed </div></td><td class=\"c x1e4 y1368 w164 h10\"><div class=\"t m0 x2 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">24,702 </div></td><td class=\"c x1e5 y1368 w165 h10\"><div class=\"t m0 x2 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">2,531 </div></td><td class=\"c x1e6 y1368 w166 h10\"><div class=\"t m0 xd hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">113,548 </div></td><td class=\"c x1e7 y1368 w167 h10\"><div class=\"t m0 x1e hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1368 w168 h10\"><div class=\"t m0 x2 hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">19,063 </div></td><td class=\"c x1e9 y1368 w103 h10\"><div class=\"t m0 x4d hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">764 </div></td><td class=\"c x1e2 y1368 wf9 h10\"><div class=\"t m0 x2b hc y424 ff2 fs7 fc1 sc0 ls0 ws0\">160,608 </div></td></tr><tr><td class=\"c x1df y1369 w163 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Charge for the<span class=\"_ _0\"></span> year<span class=\"_ _3c\"> </span></div><div class=\"t m0 x114 h17 y41f ff1 fs8 fc1 sc0 ls0 ws0\">(6)</div><div class=\"t m0 x2c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1e4 y1369 w164 h10\"><div class=\"t m0 xd hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">6,192 </div></td><td class=\"c x1e5 y1369 w165 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">497 </div></td><td class=\"c x1e6 y1369 w166 h10\"><div class=\"t m0 xb hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">27,328 </div></td><td class=\"c x1e7 y1369 w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1369 w168 h10\"><div class=\"t m0 x5d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">5,655 </div></td><td class=\"c x1e9 y1369 w103 h10\"><div class=\"t m0 xa hc y30 ff2 fs7 fc1 sc0 ls3d ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y1369 wf9 h10\"><div class=\"t m0 x20 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">39,715 </div></td></tr><tr><td class=\"c x1eb y136a w169 h10\"><div class=\"t m0 x5 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">   Write-off </div></td><td class=\"c x1e4 y136a w164 h10\"><div class=\"t m0 x22 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y136a w165 h10\"><div class=\"t m0 x5d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(57) </div></td><td class=\"c x1e6 y136a w166 h10\"><div class=\"t m0 xb9 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y136a w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y136a w168 h10\"><div class=\"t m0 x29 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y136a w103 h10\"><div class=\"t m0 x1f hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y136a wf9 h10\"><div class=\"t m0 x8 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">(57) </div></td></tr><tr><td class=\"c x1df y136b w163 h10\"><div class=\"t m0 x5 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1e4 y136b w164 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">30,894 </div></td><td class=\"c x1e5 y136b w165 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">2,971 </div></td><td class=\"c x1e6 y136b w166 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">140,876 </div></td><td class=\"c x1e7 y136b w167 h10\"><div class=\"t m0 x1e hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y136b w168 h10\"><div class=\"t m0 x2 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">24,718 </div></td><td class=\"c x1e9 y136b w103 h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">807 </div></td><td class=\"c x1e2 y136b wf9 h10\"><div class=\"t m0 x13 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">200,266 </div></td></tr><tr><td class=\"c x1ea y136c w29f h10c\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Net book value at <span class=\"_ _0\"></span>31<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e4 y136d w164 haa\"><div class=\"t m0 x1c hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">55,558 </div></td><td class=\"c x1e5 y136d w165 haa\"><div class=\"t m0 x13 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">3,957 </div></td><td class=\"c x1e6 y136d w166 haa\"><div class=\"t m0 x4d hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">199,640 </div></td><td class=\"c x1e7 y136d w167 haa\"><div class=\"t m0 xa hc y54c ff2 fs7 fc1 sc0 ls3f ws0\">10<span class=\"ls0\">0,<span class=\"ls3d\">448</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y136d w168 haa\"><div class=\"t m0 x2b hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">49,256 </div></td><td class=\"c x1e9 y136d w103 haa\"><div class=\"t m0 xd hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">173 </div></td><td class=\"c x1e2 y136d wf9 haa\"><div class=\"t m0 x13 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">4<span class=\"ls3c\">09</span>,03<span class=\"_ _0\"></span>2 </div></td></tr><tr><td class=\"c x1ea y136e w2a0 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">December<span class=\"ff1\"> </span>2<span class=\"_ _0\"></span>024<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y136f w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1370 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Cost  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1df y1371 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">1 Jan 2023 </div></td><td class=\"c x1e4 y1371 w164 h10\"><div class=\"t m0 x1c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">80,326 </div></td><td class=\"c x1e5 y1371 w165 h10\"><div class=\"t m0 x2b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y1371 w166 h10\"><div class=\"t m0 xd h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">291,335 </div></td><td class=\"c x1e7 y1371 w167 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">50,235 </div></td><td class=\"c x1e8 y1371 w168 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x1e9 y1371 w103 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">872 </div></td><td class=\"c x1e2 y1371 wf9 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">482,202 </div></td></tr><tr><td class=\"c x1df y1372 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x1e4 y1372 w164 h10\"><div class=\"t m0 x53 h18 y30 ff1 fs7 fc1 sc0 ls53 ws0\">36<span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1372 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1372 w166 h10\"><div class=\"t m0 x7a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">6,011 </div></td><td class=\"c x1e7 y1372 w167 h10\"><div class=\"t m0 x7a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">42,149 </div></td><td class=\"c x1e8 y1372 w168 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">11,714 </div></td><td class=\"c x1e9 y1372 w103 h10\"><div class=\"t m0 xa h18 y30 ff1 fs7 fc1 sc0 ls55 ws0\">79<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y1372 wf9 h10\"><div class=\"t m0 x5d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">59,782 </div></td></tr><tr><td class=\"c x1df y1373 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Increase in reh<span class=\"_ _0\"></span>ab. provision </div></td><td class=\"c x1e4 y1373 w164 h10\"><div class=\"t m0 xb h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">3,145 </div></td><td class=\"c x1e5 y1373 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1373 w166 h10\"><div class=\"t m0 xb9 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1373 w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1373 w168 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1373 w103 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1373 wf9 h10\"><div class=\"t m0 xc h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">3,145 </div></td></tr><tr><td class=\"c x1df y1374 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Reclassification<span class=\"_ _0\"></span>s </div></td><td class=\"c x1e4 y1374 w164 h10\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1374 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1374 w166 h10\"><div class=\"t m0 xc h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">21,783 </div></td><td class=\"c x1e7 y1374 w167 h10\"><div class=\"t m0 x7 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">(21,783) </div></td><td class=\"c x1e8 y1374 w168 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1374 w103 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1374 wf9 h10\"><div class=\"t m0 x1b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1df y1375 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Advances </div></td><td class=\"c x1e4 y1375 w164 h10\"><div class=\"t m0 x68 h18 y30 ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1375 w165 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1375 w166 h10\"><div class=\"t m0 xb9 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y1375 w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1375 w168 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1375 w103 h10\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1375 wf9 h10\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls4a ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1df y1376 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1e4 y1376 w164 h10\"><div class=\"t m0 x5d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">83,517 </div></td><td class=\"c x1e5 y1376 w165 h10\"><div class=\"t m0 x2b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">7,076 </div></td><td class=\"c x1e6 y1376 w166 h10\"><div class=\"t m0 xb h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">319,129 </div></td><td class=\"c x1e7 y1376 w167 h10\"><div class=\"t m0 x7a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y1376 w168 h10\"><div class=\"t m0 x2b h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">64,072 </div></td><td class=\"c x1e9 y1376 w103 h10\"><div class=\"t m0 xd h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">951 </div></td><td class=\"c x1e2 y1376 wf9 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">545,346 </div></td></tr><tr><td class=\"c x1df y1377 w163 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Depreciation<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1eb y1378 w169 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">   At 1 January 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x1e4 y1378 w164 h10\"><div class=\"t m0 x1c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">20,454 </div></td><td class=\"c x1e5 y1378 w165 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">1,998 </div></td><td class=\"c x1e6 y1378 w166 h10\"><div class=\"t m0 x52 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">89,182 </div></td><td class=\"c x1e7 y1378 w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1378 w168 h10\"><div class=\"t m0 x4d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">14,921 </div></td><td class=\"c x1e9 y1378 w103 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">739 </div></td><td class=\"c x1e2 y1378 wf9 h10\"><div class=\"t m0 x58 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">127,294 </div></td></tr><tr><td class=\"c x1eb y1379 w169 h16\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">   Adjustments<span class=\"_ _0\"></span> </div></td><td class=\"c x1e4 y1379 w164 h16\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e5 y1379 w165 h16\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y1379 w166 h16\"><div class=\"t m0 x1d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x1e7 y1379 w167 h16\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y1379 w168 h16\"><div class=\"t m0 x29 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y1379 w103 h16\"><div class=\"t m0 x1f h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e2 y1379 wf9 h16\"><div class=\"t m0 x1a h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x1eb y137a w169 h10\"><div class=\"t m0 x46 h18 y30 ff1 fs7 fc1 sc0 ls8d ws0\">  <span class=\"ls0\">Opening <span class=\"_ _0\"></span>adjusted </span></div></td><td class=\"c x1e4 y137a w164 h10\"><div class=\"t m0 x1c h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">20,454 </div></td><td class=\"c x1e5 y137a w165 h10\"><div class=\"t m0 x2 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">1,998 </div></td><td class=\"c x1e6 y137a w166 h10\"><div class=\"t m0 xa h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">89,188 </div></td><td class=\"c x1e7 y137a w167 h10\"><div class=\"t m0 x1e h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y137a w168 h10\"><div class=\"t m0 x4d h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">14,921 </div></td><td class=\"c x1e9 y137a w103 h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">739 </div></td><td class=\"c x1e2 y137a wf9 h10\"><div class=\"t m0 x58 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">127,300 </div></td></tr><tr><td class=\"c x1eb y137b w169 h10\"><div class=\"t m0 x46 h18 y424 ff1 fs7 fc1 sc0 ls8d ws0\">  <span class=\"ls0\">Charge for<span class=\"_ _0\"></span> the year </span></div></td><td class=\"c x1e4 y137b w164 h10\"><div class=\"t m0 x20 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">4,248 </div></td><td class=\"c x1e5 y137b w165 h10\"><div class=\"t m0 xd h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">533 </div></td><td class=\"c x1e6 y137b w166 h10\"><div class=\"t m0 xa h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">24,359 </div></td><td class=\"c x1e7 y137b w167 h10\"><div class=\"t m0 x1e h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y137b w168 h10\"><div class=\"t m0 x20 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">4,142 </div></td><td class=\"c x1e9 y137b w103 h10\"><div class=\"t m0 x52 h18 y424 ff1 fs7 fc1 sc0 ls90 ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x1e2 y137b wf9 h10\"><div class=\"t m0 x20 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">33,307 </div></td></tr><tr><td class=\"c x1eb y137c w169 h10\"><div class=\"t m0 x46 h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1e4 y137c w164 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">24,702 </div></td><td class=\"c x1e5 y137c w165 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">2,531 </div></td><td class=\"c x1e6 y137c w166 h10\"><div class=\"t m0 xb h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">113,547 </div></td><td class=\"c x1e7 y137c w167 h10\"><div class=\"t m0 x1e h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y137c w168 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">19,063 </div></td><td class=\"c x1e9 y137c w103 h10\"><div class=\"t m0 x5d h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">764 </div></td><td class=\"c x1e2 y137c wf9 h10\"><div class=\"t m0 x1c h18 y424 ff1 fs7 fc1 sc0 ls0 ws0\">160,607 </div></td></tr><tr><td class=\"c x150 y137d w2a1 h10b\"><div class=\"t m0 x14f h18 y11a4 ff1 fs7 fc1 sc0 ls0 ws0\">Net book valu<span class=\"_ _0\"></span>e at 31 Decembe<span class=\"_ _0\"></span>r<span class=\"_ _3c\"> </span></div></td><td class=\"c x1e4 y137e w164 h32\"><div class=\"t m0 x4d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">58,815 </div></td><td class=\"c x1e5 y137e w165 h32\"><div class=\"t m0 x13 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">4,545 </div></td><td class=\"c x1e6 y137e w166 h32\"><div class=\"t m0 x5d h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">205,582 </div></td><td class=\"c x1e7 y137e w167 h32\"><div class=\"t m0 x7a h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">70,601 </div></td><td class=\"c x1e8 y137e w168 h32\"><div class=\"t m0 x2b h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">45,009 </div></td><td class=\"c x1e9 y137e w103 h32\"><div class=\"t m0 xd h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">187 </div></td><td class=\"c x1e2 y137e wf9 h32\"><div class=\"t m0 x2 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">384,739 </div></td></tr><tr><td class=\"c x150 y12c0 w2a2 hd3\"><div class=\"t m0 x14f h18 y11a4 ff1 fs7 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"c w2 h0 gs1b\"><div class=\"t m0 x1 h4 y101d ff2 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h17 y447 ff1 fs8 fc1 sc0 ls0 ws0\">(1) </div><div class=\"t m0 xd0 h12 ydfd ff1 fs0 fc1 sc0 ls0 ws0\">Includes <span class=\"_ _5\"></span>mot<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>vehicles, <span class=\"_ _5\"></span>furniture, <span class=\"_ _5\"></span>fixtur<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>office <span class=\"_ _1\"></span>equipment <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>deprec<span class=\"_ _0\"></span>iated <span class=\"_ _5\"></span>over <span class=\"_ _5\"></span>5<span class=\"_ _1\"></span>-10 </div><div class=\"t m0 x1 h12 y71a ff1 fs0 fc1 sc0 ls0 ws0\">years. </div><div class=\"t m0 x1 h17 yeee ff1 fs8 fc1 sc0 ls49 ws0\">(2) </div><div class=\"t m0 x116 h12 ye5 ff1 fs0 fc1 sc0 ls0 ws0\">Stripping cost<span class=\"_ _0\"></span>s related to Cerro Colorado (note 2.9 (b))<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h17 y101e ff1 fs8 fc1 sc0 ls0 ws0\">(3)</div><div class=\"t m0 xd0 h12 y71c ff1 fs0 fc1 sc0 ls0 ws0\"> Assets <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>construction at <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 202<span class=\"_ _1\"></span>4 <span class=\"ff9\">amounted <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>\u20ac</span>100.4 <span class=\"_ _1\"></span>million <span class=\"_ _1\"></span>(2023<span class=\"ff9\">: \u20ac</span>70.6 <span class=\"_ _1\"></span>million)<span class=\"ls4f\">, </span></div><div class=\"t m0 xd0 h12 y71d ff1 fs0 fc1 sc0 ls0 ws0\">this <span class=\"_ _3\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _5\"></span><span class=\"ff9\">\u20ac</span><span class=\"ls16\">30.6</span> <span class=\"_ _3\"></span>million <span class=\"_ _5\"></span>related <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>San <span class=\"_ _3\"></span>Dionisio <span class=\"_ _5\"></span>where <span class=\"_ _3\"></span><span class=\"ff9\">\u20ac</span>4.7 <span class=\"_ _3\"></span>milli<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>are <span class=\"_ _5\"></span>road <span class=\"_ _3\"></span>deviation, </div><div class=\"t m0 xd0 h12 y101f ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac<span class=\"ff1\">4<span class=\"lsf\">1.</span>0 million Solar plant, </span>\u20ac<span class=\"ff1\">7.0 million sustaining capital<span class=\"lse\">, </span></span>\u20ac<span class=\"ff1 lsf\">13<span class=\"lse\">.0<span class=\"ls0\"> million E-LIX plant </span></span></span>and \u20ac<span class=\"ff1 ls36\">28<span class=\"ls0\">.2 <span class=\"_ _1\"></span>million<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 xd0 h12 y4c8 ff1 fs0 fc1 sc0 ls0 ws0\">tailing <span class=\"_ _c\"> </span>dams<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>capital <span class=\"_ _a\"> </span>expenditure. <span class=\"_ _c\"> </span>Additions <span class=\"_ _a\"> </span>include <span class=\"_ _c\"> </span>sustainin<span class=\"_ _0\"></span>g <span class=\"_ _c\"> </span>capital <span class=\"_ _a\"> </span>expenditures <span class=\"_ _c\"> </span>with <span class=\"_ _a\"> </span>an </div><div class=\"t m0 xd0 h12 y71e ff1 fs0 fc1 sc0 ls15 ws0\">in<span class=\"ls0\">vestment <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span><span class=\"ls2e\">4.<span class=\"ls14\">0 <span class=\"_ _f\"> </span></span></span>million <span class=\"_ _4\"> </span>(2023: <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span><span class=\"ls16\">3.4</span> <span class=\"_ _6\"> </span>million), <span class=\"_ _6\"> </span>tailings <span class=\"_ _6\"> </span>dams  pr<span class=\"_ _0\"></span>oject <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span>14.<span class=\"ls27\">8 <span class=\"_ _f\"> </span></span>million <span class=\"_ _4\"> </span>(2023: <span class=\"_ _6\"> </span><span class=\"ff9\">\u20ac</span>13.7 </span></div><div class=\"t m0 xd0 h12 yc1b ff1 fs0 fc1 sc0 ls0 ws0\">million)<span class=\"lse\">, <span class=\"_ _31\"></span><span class=\"ls0\">E<span class=\"_ _1\"></span>-LIX <span class=\"_ _e\"></span>plant <span class=\"_ _e\"></span><span class=\"ff9\">amounted <span class=\"_ _31\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>\u20ac<span class=\"ff1\">2.1 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>(<span class=\"ff9\">\u20ac</span>8.9 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>2023) <span class=\"_ _e\"></span>San <span class=\"_ _e\"></span>Dionisio <span class=\"_ _0\"></span>area <span class=\"_ _e\"></span>spending <span class=\"_ _e\"></span><span class=\"ff9\">\u20ac<span class=\"ff1\">25.7 </span></span></span></span></span></span></div><div class=\"t m0 xd0 h12 y1020 ff9 fs0 fc1 sc0 ls0 ws0\">million (2023, \u20ac<span class=\"ff1\">4.8 million) a<span class=\"_ _0\"></span>nd solar pla<span class=\"ls5b\">nt</span> <span class=\"ff9\">\u20ac</span><span class=\"ls27\">8.</span>4 <span class=\"ff9\">million (2023, \u20ac</span>12.9 million).  </span></div><div class=\"t m0 x1 h17 yfcb ff1 fs8 fc1 sc0 ls49 ws0\">(4)<span class=\"ls0\"> </span></div><div class=\"t m0 x2d h12 ydb6 ff9 fs0 fc1 sc0 ls0 ws0\">Reclassifications <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>\u20ac21.<span class=\"ff1\">1 <span class=\"_ _4\"> </span>million <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>plant <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>equipment <span class=\"_ _4\"> </span>are <span class=\"_ _4\"> </span>associated <span class=\"_ _4\"> </span>with <span class=\"_ _4\"> </span>sustaining <span class=\"_ _4\"> </span>capex. </span></div><div class=\"t m0 xd0 h12 y82e ff9 fs0 fc1 sc0 ls0 ws0\">Additionally, <span class=\"_ _3\"> </span>\u20ac0.9 <span class=\"_ _4\"> </span>million <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>low<span class=\"ff1\">-rotation <span class=\"_ _4\"> </span>stock <span class=\"_ _3\"></span>were <span class=\"_ _4\"> </span>reclassified <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>inventories <span class=\"_ _4\"> </span>(material </span></div><div class=\"t m0 xd0 h12 y1021 ff1 fs0 fc1 sc0 ls0 ws0\">supplies). </div><div class=\"t m0 x1 h17 y1022 ff1 fs8 fc1 sc0 ls49 ws0\">(5)</div><div class=\"t m0 xd0 h12 y530 ff1 fs0 fc1 sc0 ls0 ws0\"> See leases in N<span class=\"_ _0\"></span>ote 28. </div><div class=\"t m0 x1 h17 y1023 ff1 fs8 fc1 sc0 ls0 ws0\">(6)</div><div class=\"t m0 xd0 h12 y1024 ff1 fs0 fc1 sc0 ls0 ws0\"> Increase of depreciation d<span class=\"_ _0\"></span>ue to the update of its o<span class=\"_ _0\"></span>re reserves in May 2024 in the subsidiary ARM. </div><div class=\"t m0 x1 h17 yd3d ff1 fs8 fc1 sc0 ls0 ws0\">(7) </div><div class=\"t m0 x116 h12 yfe0 ff1 fs0 fc1 sc0 ls0 ws0\">Advances related t<span class=\"_ _0\"></span>o E-LIX plant. </div><div class=\"t m0 x1 h17 yd59 ff1 fs8 fc1 sc0 ls0 ws0\">(8)</div><div class=\"t m0 xd0 h12 y1025 ff1 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _5\"></span><span class=\"ff9\">During <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>year <span class=\"_ _5\"></span>ended <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Group <span class=\"_ _1\"></span>capitalis<span class=\"_ _1\"></span>ed <span class=\"_ _5\"></span>\u20ac1.0 <span class=\"_ _5\"></span>million <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>borrowing <span class=\"_ _5\"></span>costs<span class=\"_ _0\"></span> </span></div><div class=\"t m0 xd0 h12 yd29 ff1 fs0 fc1 sc0 ls0 ws0\">related <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>construction <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>so<span class=\"_ _1\"></span>lar <span class=\"_ _4\"> </span>plant <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _4\"> </span>with <span class=\"_ _6\"> </span>IAS <span class=\"_ _6\"> </span>23. <span class=\"_ _4\"> </span>The <span class=\"_ _6\"> </span>average <span class=\"_ _4\"> </span>effective </div><div class=\"t m0 xd0 h12 y3f3 ff1 fs0 fc1 sc0 ls0 ws0\">interest <span class=\"_ _3\"></span>rate <span class=\"_ _4\"> </span>applied <span class=\"_ _3\"> </span>was <span class=\"_ _4\"> </span>1.5%. <span class=\"_ _3\"></span>The <span class=\"_ _4\"> </span>tax <span class=\"_ _4\"> </span>deductibilit<span class=\"_ _0\"></span>y <span class=\"_ _4\"> </span>of <span class=\"_ _3\"> </span>these <span class=\"_ _4\"> </span>capitalised <span class=\"_ _3\"> </span>borrowing <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>sts <span class=\"_ _3\"> </span>will <span class=\"_ _4\"> </span>be </div><div class=\"t m0 xd0 h12 yd79 ff9 fs0 fc1 sc0 ls0 ws0\">realised o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>useful <span class=\"_ _1\"></span>life <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>depreciation deductio<span class=\"_ _1\"></span>ns, rather <span class=\"_ _1\"></span>than <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>immediate </div><div class=\"t m0 xd0 h12 ybd8 ff1 fs0 fc1 sc0 ls0 ws0\">tax relief. </div><div class=\"t m0 x1 h12 yc93 ff1 fs0 fc1 sc0 ls0 ws0\">The above fixed assets a<span class=\"_ _0\"></span>re mainly located in Spain. </div><div class=\"t m0 x1 h12 yff6 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y69a ff2 fs0 fc1 sc0 ls0 ws0\">E-LIX Project </div><div class=\"t m0 x1 h12 y5c4 ff1 fs0 fc1 sc0 ls0 ws0\">In  May <span class=\"_ _6\"> </span>2019,  after <span class=\"_ _f\"> </span>approx.. <span class=\"_ _6\"> </span>4  years <span class=\"_ _f\"> </span>of  labo<span class=\"_ _0\"></span>ratory  w<span class=\"_ _0\"></span>ork<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>Atalaya  ini<span class=\"_ _0\"></span>tiated <span class=\"_ _f\"> </span>a  partnership <span class=\"_ _f\"> </span>with <span class=\"_ _f\"> </span>Lain </div><div class=\"t m0 x1 h12 y4ab ff9 fs0 fc1 sc0 ls0 ws0\">Technologies <span class=\"_ _1\"></span>Ltd. <span class=\"_ _1\"></span>(hereinafter <span class=\"_ _5\"></span>\u201cLain\u201d) <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>devel<span class=\"_ _0\"></span>opment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>technology<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>known <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>E<span class=\"_ _5\"></span><span class=\"ff1\">-LIX. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>-LIX </span></div><div class=\"t m0 x1 h12 y6ee ff1 fs0 fc1 sc0 ls0 ws0\">Technology <span class=\"_ _6\"> </span>is <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>new-developed <span class=\"_ _6\"> </span>technology <span class=\"_ _6\"> </span>invented <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>owned <span class=\"_ _f\"> </span>by <span class=\"_ _6\"> </span>Lain <span class=\"_ _6\"> </span>which <span class=\"_ _f\"> </span>is <span class=\"_ _6\"> </span>protected <span class=\"_ _6\"> </span>by </div><div class=\"t m0 x1 h12 y1026 ff9 fs0 fc1 sc0 ls0 ws0\">industrial <span class=\"_ _0\"></span>secret. <span class=\"_ _0\"></span>Atalaya\u2019s <span class=\"_ _e\"></span>rights on <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>E<span class=\"_ _1\"></span><span class=\"ff1\">-LIX <span class=\"_ _e\"></span>technology i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>limited <span class=\"_ _0\"></span>to it<span class=\"_ _0\"></span>s us<span class=\"_ _0\"></span>e on <span class=\"_ _e\"></span>favourable <span class=\"_ _e\"></span>terms a<span class=\"_ _0\"></span>nd </span></div><div class=\"t m0 x1 h12 y1a7 ff1 fs0 fc1 sc0 ls0 ws0\">other benefits but excludin<span class=\"_ _0\"></span>g the ownership. </div><div class=\"t m0 x1 h12 y1027 ff1 fs0 fc1 sc0 ls0 ws0\">E-LIX is <span class=\"_ _e\"></span>an innovative <span class=\"_ _e\"></span>electrochemical extraction <span class=\"_ _e\"></span>process developed <span class=\"_ _e\"></span>by<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Lain t<span class=\"_ _0\"></span>o assess <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>production </div><div class=\"t m0 x1 h12 y1028 ff1 fs0 fc1 sc0 ls0 ws0\">of <span class=\"_ _0\"></span>zinc <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>copper <span class=\"_ _e\"></span>cat<span class=\"_ _1\"></span>hodes, <span class=\"_ _e\"></span>as well <span class=\"_ _e\"></span>as <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>derivatives <span class=\"_ _e\"></span>of these <span class=\"_ _e\"></span>metals, <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>complex <span class=\"_ _e\"></span>sulphide <span class=\"_ _0\"></span>ores<span class=\"_ _1\"></span><span class=\"ls18\">. </span> </div><div class=\"t m0 x1 h12 y1029 ff1 fs0 fc1 sc0 ls0 ws0\">Lain <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>Atalaya <span class=\"_ _5\"></span>have <span class=\"_ _1\"></span>worked <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>partnership <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>develop <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>E-LIX <span class=\"_ _5\"></span>technolog<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>from <span class=\"_ _1\"></span>2019 <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>date.<span class=\"_ _e\"></span> </div><div class=\"t m0 x1 h12 y102a ff1 fs0 fc1 sc0 ls0 ws0\">During  the<span class=\"_ _0\"></span>se  years, <span class=\"_ _f\"> </span>the  col<span class=\"_ _0\"></span>laboration  has  progre<span class=\"_ _0\"></span>ssed  through  di<span class=\"_ _0\"></span>fferent  phase<span class=\"_ _0\"></span>s,  summ<span class=\"_ _0\"></span>arised  as<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y102b ff1 fs0 fc1 sc0 ls0 ws0\">follows: </div><div class=\"t m0 xf h15 y391 ff6 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 0:<span class=\"ff1\"> Preliminary w<span class=\"_ _0\"></span>ork and research. </span></span></span></div><div class=\"t m0 xf h15 ya08 ff6 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 1:<span class=\"ff1\"> Construction<span class=\"_ _0\"></span> and commissioning of the Pil<span class=\"_ _0\"></span>ot Plant. </span></span></span></div><div class=\"t m0 xf h15 ye2d ff6 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 2:<span class=\"ff1\"> Operati<span class=\"_ _0\"></span>on of the Pilot Plant and feasibili<span class=\"_ _0\"></span>ty studies of the project. </span></span></span></div><div class=\"t m0 xf h15 y102c ff6 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff7\"> <span class=\"_ _8\"> </span><span class=\"ff2 fs0\">Phase 3:<span class=\"ff1\"> Construction<span class=\"_ _0\"></span> and commissioning of an Indus<span class=\"_ _0\"></span>trial Plant. </span></span></span></div><div class=\"t m0 x1 h12 y102d ff1 fs0 fc1 sc0 ls0 ws0\">As <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>result <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>successful <span class=\"_ _5\"></span>laborator<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>tests <span class=\"_ _5\"></span>carried<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>out <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>Atalaya <span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>E-LIX <span class=\"_ _5\"></span>technology <span class=\"_ _1\"></span>during </div><div class=\"t m0 x1 h12 y100b ff1 fs0 fc1 sc0 ls0 ws0\">Phase <span class=\"_ _0\"></span>0, in <span class=\"_ _e\"></span>July <span class=\"_ _0\"></span>2020, <span class=\"_ _0\"></span>Atalaya <span class=\"_ _e\"></span>and Lain <span class=\"_ _e\"></span><span class=\"ff9\">executed a <span class=\"_ _e\"></span>memorandum <span class=\"_ _e\"></span>of unders<span class=\"_ _0\"></span>tanding (<span class=\"_ _0\"></span>\u201cMOU\u201d)<span class=\"ff1\">, w<span class=\"_ _0\"></span>ith the<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x1 h12 y8b9 ff9 fs0 fc1 sc0 ls0 ws0\">first step being the const<span class=\"_ _0\"></span>ruction of a pilot plant (the<span class=\"_ _0\"></span> \u201cPilot Plant\u201d)<span class=\"ff1\"> <span class=\"_ _1\"></span>fully funded by<span class=\"_ _0\"></span> Atalaya via loans. </span></div><div class=\"t m0 x1 h12 y102e ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _5\"></span>Pilot <span class=\"_ _5\"></span>Plant <span class=\"_ _1\"></span>was <span class=\"_ _5\"></span>built <span class=\"_ _5\"></span>during <span class=\"_ _5\"></span>2021<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>confirmed <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>feasibility <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>E-LIX, <span class=\"_ _5\"></span>proving <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>capaci<span class=\"_ _0\"></span>ty <span class=\"_ _5\"></span>of </div><div class=\"t m0 x1 h12 y102f ff1 fs0 fc1 sc0 ls0 ws0\">leaching <span class=\"_ _1\"></span>selective <span class=\"_ _5\"></span>metals<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>from<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>concentrates <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>achievi<span class=\"_ _0\"></span>ng <span class=\"_ _5\"></span>high r<span class=\"_ _1\"></span>ecovery <span class=\"_ _1\"></span>rates <span class=\"_ _1\"></span>for <span class=\"_ _5\"></span>copper <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>zinc </div><div class=\"t m0 x1 h12 y1001 ff1 fs0 fc1 sc0 ls0 ws0\">through a more efficient an<span class=\"_ _0\"></span>d sustainable process comp<span class=\"_ _0\"></span>ared to traditional methods.<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1 h13 y1030 ff8 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span><span class=\"ff1\"> </span></div></div>I<span class=\"ff9\">n <span class=\"_ _1\"></span>December <span class=\"_ _5\"></span>2021, the <span class=\"_ _5\"></span>C<span class=\"_ _0\"></span>ompany\u2019s <span class=\"_ _1\"></span>Board <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>Directo<span class=\"_ _0\"></span>rs <span class=\"_ _5\"></span>appro<span class=\"_ _0\"></span>ved <span class=\"_ _5\"></span>the construction <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>financing <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>a </span>Phase <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>larger-scale <span class=\"_ _5\"></span>plant <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>significantl<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>greater<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>processing <span class=\"_ _5\"></span>capacity <span class=\"_ _5\"></span>than <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Pilot <span class=\"_ _5\"></span>Plant (the \u201cIndustrial Plant\u201d).<span class=\"ff1\">  </span>As of 31 December<span class=\"_ _0\"></span> 2024, the construction<span class=\"_ _0\"></span> of the Industria<span class=\"_ _0\"></span>l Plant was close t<span class=\"_ _0\"></span>o be completed and Lain was <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>process <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>bringing <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Industrial <span class=\"_ _1\"></span>Plant <span class=\"_ _5\"></span>into <span class=\"_ _1\"></span>operation <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>mmercial <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>duction <span class=\"_ _1\"></span>rate<span class=\"_ _1\"></span>. Once <span class=\"_ _3\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>plant <span class=\"_ _5\"></span>is <span class=\"_ _5\"></span>fully <span class=\"_ _3\"></span>ramp<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>up <span class=\"_ _5\"></span>it <span class=\"_ _3\"></span>is <span class=\"_ _5\"></span>intended <span class=\"_ _5\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>plant <span class=\"_ _3\"></span>will <span class=\"_ _5\"></span>operate <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>norm<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>comme<span class=\"_ _0\"></span>rcial levels.. Throughout the partnership from 2019 and aligned with the MOU signed between Atalaya and Lain, several agreements have<span class=\"_ _0\"></span> been signed, including: \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Construction of the fixed a<span class=\"_ _0\"></span>ssets required for the use <span class=\"_ _0\"></span>of the E<span class=\"_ _1\"></span>-LIX technology;  </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Exclusivity agreements </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Funding agreements f<span class=\"_ _0\"></span>or the construction and the comm<span class=\"_ _0\"></span>issioning of the Pilot Plant </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Funding agreements f<span class=\"_ _0\"></span>or the construction and commissi<span class=\"_ _0\"></span>oning of the Industrial Plan<span class=\"_ _0\"></span>t; and </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff1\">Operational agreements<span class=\"_ _0\"></span> for the construction of the Industrial Plant. </span></span>As <span class=\"_ _6\"> </span>of  3<span class=\"_ _0\"></span>1 <span class=\"_ _6\"> </span>December <span class=\"_ _6\"> </span>2024,  A<span class=\"_ _0\"></span>talaya <span class=\"_ _f\"> </span>has <span class=\"_ _6\"> </span>the <span class=\"_ _f\"> </span>following <span class=\"_ _6\"> </span>balances <span class=\"_ _6\"> </span>relating <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>pilot <span class=\"_ _6\"> </span>plant <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>the industrial plant arising from <span class=\"_ _0\"></span>the agreements with Lain: <table class=\"s w2a3 h10d\" id=\"_7486d7b8-315a-4ccb-bd04-0963770a0993\"><tr><td class=\"c x1b1 y137f w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc3 sc0 ls0 ws0\">Description </div></td><td class=\"c x1ec y137f w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">Caption </div></td><td class=\"c x1ed y137f w36 h10\"><div class=\"t m0 x68 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">Note </div></td><td class=\"c x1ee y137f w65 h10\"><div class=\"t m0 x90 h2 y31 ff5 fs0 fc4 sc0 ls0 ws0\">Amount (\u20ack)<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x1b1 y1380 w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Pilot plant </div></td><td class=\"c x1ec y1380 w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current loan </div></td><td class=\"c x1ed y1380 w36 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1380 w65 h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2,627 </div></td></tr><tr><td class=\"c x1b1 y1381 w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Industrial Plant </div></td><td class=\"c x1ec y1381 w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current Receivables (pr<span class=\"_ _0\"></span>epayment) </div></td><td class=\"c x1ed y1381 w36 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1381 w65 h10\"><div class=\"t m0 x29 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">29,662 </div></td></tr><tr><td class=\"c x1b1 y1382 w16a h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Industrial Plant </div></td><td class=\"c x1ec y1382 w16b h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls9e ws0\">PPE<span class=\"ls0\"> </span></div></td><td class=\"c x1ed y1382 w36 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">13<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1382 w65 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">12,978 </div></td></tr><tr><td class=\"c x1b1 y1383 w16a h73\"><div class=\"t m0 x11 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">Convertible Loan </div></td><td class=\"c x1ec y1383 w16b h73\"><div class=\"t m0 x11 h12 y5d ff1 fs0 fc1 sc0 ls0 ws0\">Current loan </div></td><td class=\"c x1ed y1383 w36 h73\"><div class=\"t m0 x4c h12 y5d ff1 fs0 fc1 sc0 lsf ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y1383 w65 h73\"><div class=\"t m0 x1b h2 y5d ff2 fs0 fc1 sc0 ls89 ws0\">5,<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1ee y1384 w65 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls89 ws0\">50,<span class=\"ls0\">619</span><span class=\"ls0\"> </span></div></td></tr></table>Recoverability of Assets The <span class=\"_ _1\"></span>E-LIX <span class=\"_ _5\"></span>technolo<span class=\"_ _0\"></span>gy <span class=\"_ _5\"></span>has demonstrated <span class=\"_ _1\"></span>positive <span class=\"_ _1\"></span>results <span class=\"_ _5\"></span>in the <span class=\"_ _5\"></span>recovery of <span class=\"_ _5\"></span>pure <span class=\"_ _1\"></span>zinc <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>copper, <span class=\"_ _1\"></span>as well as <span class=\"_ _0\"></span>their de<span class=\"_ _0\"></span>rivatives, in <span class=\"_ _e\"></span>a technologically efficient<span class=\"_ _0\"></span> manner. The<span class=\"_ _0\"></span> E-LIX <span class=\"_ _0\"></span>technology h<span class=\"_ _0\"></span>as the<span class=\"_ _0\"></span> potential<span class=\"_ _0\"></span> to<span class=\"ls0\"> unlock <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>production of metals from <span class=\"_ _1\"></span>complex ore <span class=\"_ _1\"></span>in a <span class=\"_ _1\"></span>financially <span class=\"_ _1\"></span>and sustainable viable <span class=\"_ _1\"></span>manner </span>and <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>use <span class=\"_ _e\"></span>at <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>industrial <span class=\"_ _e\"></span>scale <span class=\"_ _e\"></span>could <span class=\"_ _e\"></span>potentially <span class=\"_ _e\"></span>increase <span class=\"_ _31\"></span>significantly <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>life <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>mine <span class=\"_ _31\"></span>at <span class=\"_ _0\"></span>Proyecto Riotinto. As of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting da<span class=\"_ _0\"></span>te, Atalaya ha<span class=\"_ _0\"></span>s a <span class=\"_ _0\"></span>reasonable exp<span class=\"_ _0\"></span>ectation that <span class=\"_ _e\"></span>the E-LIX t<span class=\"_ _0\"></span>echnology can <span class=\"_ _e\"></span>operate a <span class=\"_ _a\"> </span>co<span class=\"_ _1\"></span>mmercial <span class=\"_ _a\"> </span>scale. <span class=\"_ _a\"> </span>During <span class=\"_ _c\"> </span>2024, <span class=\"_ _7\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>construction <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>Industrial <span class=\"_ _a\"> </span>Plant <span class=\"_ _c\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>ramp <span class=\"_ _a\"> </span>up experienced certain delays<span class=\"_ _0\"></span> but unrelated to the E-LIX technology. Atalaya <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>considered <span class=\"_ _5\"></span>both <span class=\"_ _3\"></span>external <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>internal <span class=\"_ _5\"></span>factors <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>support<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>strength <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>project and  ha<span class=\"_ _0\"></span>s  assessed<span class=\"_ _0\"></span>  the <span class=\"_ _6\"> </span>recoverability <span class=\"_ _f\"> </span>of  the <span class=\"_ _6\"> </span>assets  ass<span class=\"_ _0\"></span>ociated  with<span class=\"_ _0\"></span>  E-LIX  techn<span class=\"_ _0\"></span>ology  ba<span class=\"_ _0\"></span>sed  on<span class=\"_ _0\"></span>  a financial model that dem<span class=\"_ _0\"></span>onstrates its long-term sustainability.  The <span class=\"_ _5\"></span>main <span class=\"_ _1\"></span>production <span class=\"_ _5\"></span>assumptions <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>case <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>model <span class=\"_ _5\"></span>zinc<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>model <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>follows for the balances relating to t<span class=\"_ _0\"></span>he pilot and industrial<span class=\"_ _0\"></span> plant: <table class=\"s w2a4 h10e\" id=\"_377ed3cb-3ea4-4345-a040-b197e69508db\"><tr><td class=\"c x18b y1385 w16c h10\"><div class=\"t m0 x11 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Main assumptions for th<span class=\"_ _0\"></span>e E-LIX model </div></td><td></td><td></td></tr><tr><td class=\"c x18b y1386 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Total investment <span class=\"ls32\">(*)</span> </div></td><td class=\"c x1ef y1386 w16e h10\"><div class=\"t m0 x32 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20acmillion<span class=\"ff1\"> </span></div></td><td class=\"c x1f0 y1386 w9c h10\"><div class=\"t m0 xb h12 y7a7 ff1 fs0 fc1 sc0 ls2e ws0\">45<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y1387 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Processing capacity </div></td><td class=\"c x1ef y1387 w16e h10\"><div class=\"t m0 x4b h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">T<span class=\"ls71\">pa</span> cons </div></td><td class=\"c x1f0 y1387 w9c h10\"><div class=\"t m0 x46 h12 y7a7 ff1 fs0 fc1 sc0 ls5e ws0\">74<span class=\"ls0\">,500</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y1388 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Zinc metal produced </div></td><td class=\"c x1ef y1388 w16e h10\"><div class=\"t m0 x3f h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">tpa Zn </div></td><td class=\"c x1f0 y1388 w9c h10\"><div class=\"t m0 x3d h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">6,700 </div></td></tr><tr><td class=\"c x18b y1389 w16d h10\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Zinc recovery rate </div></td><td class=\"c x1ef y1389 w16e h10\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y1389 w9c h10\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc1 sc0 ls29 ws0\">90<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18b y138a w16d h16\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Zinc grade in concentrate </div></td><td class=\"c x1ef y138a w16e h16\"><div class=\"t m0 xd h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y138a w9c h16\"><div class=\"t m0 xa h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f1 y138b w2 h0\"><div class=\"t m0 x1 h12 yc87 ff1 fs0 fc1 sc0 ls0 ws0\">(*) excluding convertible l<span class=\"_ _0\"></span>oan which is guaranteed with<span class=\"_ _0\"></span> equity of Lain. </div><div class=\"t m0 x1 h12 y3b9 ff1 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _e\"></span>assessment <span class=\"_ _0\"></span>carried <span class=\"_ _e\"></span>out <span class=\"_ _e\"></span>by <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _e\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>zinc <span class=\"_ _e\"></span>base <span class=\"_ _0\"></span>case <span class=\"_ _e\"></span>financial <span class=\"_ _e\"></span>model <span class=\"_ _0\"></span>results <span class=\"_ _31\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>an <span class=\"_ _0\"></span>after-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x1 h12 y4ea ff1 fs0 fc1 sc0 ls0 ws0\">tax <span class=\"_ _1\"></span>NPV <span class=\"_ _5\"></span><span class=\"ff9\">(8%) <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>\u20ac18.8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>millio<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>14% <span class=\"_ _5\"></span>IRR <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>payback period <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>years <span class=\"_ _5\"></span>estimated using <span class=\"_ _5\"></span>long<span class=\"ff1\">-term </span></span></div><div class=\"t m0 x1 h12 y103d ff1 fs0 fc1 sc0 ls0 ws0\">prices of 3,000 US$/tonne.  </div><div class=\"t m0 x1 h13 y103e ff8 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span><span class=\"ff1\"> </span></div></td><td></td><td></td></tr></table>Whilst the ramp-up <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f the In<span class=\"_ _0\"></span>dustrial Plant is <span class=\"_ _0\"></span>not completed and <span class=\"_ _0\"></span>the production <span class=\"_ _0\"></span>assumptions are <span class=\"_ _0\"></span>yet to be <span class=\"_ _1\"></span>proven, the <span class=\"_ _1\"></span>Company has enough information to consider the <span class=\"_ _1\"></span>above production assumptions as <span class=\"_ _4\"> </span>reasonable. <span class=\"_ _4\"> </span>In <span class=\"_ _6\"> </span>addition, <span class=\"_ _4\"> </span>various <span class=\"_ _4\"> </span>adverse <span class=\"_ _4\"> </span>scenarios <span class=\"_ _6\"> </span>were <span class=\"_ _4\"> </span>tested <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>determine <span class=\"_ _4\"> </span>whether, <span class=\"_ _4\"> </span>as <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>31 December <span class=\"_ _6\"> </span>2024, <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>asset <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elated <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>E<span class=\"_ _1\"></span>-LIX <span class=\"_ _6\"> </span>te<span class=\"_ _1\"></span>chnolog<span class=\"_ _0\"></span>y  sh<span class=\"_ _0\"></span>ould <span class=\"_ _f\"> </span>be <span class=\"_ _6\"> </span>impaired, <span class=\"_ _f\"> </span>including <span class=\"_ _6\"> </span>lower recovery rates, <span class=\"_ _0\"></span>higher sus<span class=\"_ _0\"></span>taining capex and <span class=\"_ _0\"></span>sensitivity o<span class=\"_ _0\"></span>n zinc prices <span class=\"_ _0\"></span>ranging +/- 15%<span class=\"_ _0\"></span> of the<span class=\"_ _0\"></span> base case price and additional delays <span class=\"_ _0\"></span>of the ramp-<span class=\"ff9\">up with a \u20ac10 mil<span class=\"_ _0\"></span>lion extra investment.<span class=\"ff1\"> </span></span>Based on <span class=\"_ _e\"></span>th<span class=\"_ _1\"></span>e b<span class=\"_ _0\"></span>ase case <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>model analysis, <span class=\"_ _e\"></span>and while <span class=\"_ _0\"></span>acknowledging th<span class=\"_ _0\"></span>at unf<span class=\"_ _0\"></span>oreseen delays <span class=\"_ _0\"></span>in the  ramp <span class=\"_ _f\"> </span>up  or  unfa<span class=\"_ _0\"></span>vourable  market  c<span class=\"_ _0\"></span>onditions  coul<span class=\"_ _0\"></span>d  influence  this<span class=\"_ _0\"></span>  outlook,  th<span class=\"_ _0\"></span>e  Board  has<span class=\"_ _0\"></span>  a reasonable  expectation <span class=\"_ _7\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _7\"> </span>Atalaya  will <span class=\"_ _7\"> </span>be  able <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>recover  the <span class=\"_ _7\"> </span>balances <span class=\"_ _7\"> </span>relating  to <span class=\"_ _7\"> </span>Lain  and therefore, no impairment in<span class=\"_ _0\"></span>dicators have been identified.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "14. Intangible as<span class=\"_ _0\"></span>sets <table class=\"s w2a5 h10f\" id=\"_ec580703-1c62-46c7-a9c8-1760061e23b0\"><tr><td></td><td></td><td class=\"c x1f2 y138c w2a6 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Licences,<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f3 y138d w2a7 h110\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f4 y138e w7f hb6\"><div class=\"t m0 x5 h2 y103f ff2 fs0 fc1 sc0 ls0 ws0\">Permits </div><div class=\"t m0 x1a h59 y1040 ff2 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x6f h2 y103f ff2 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1f2 y138f w2a8 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">R&amp;D and<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f5 y1390 w2a9 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">intangible<span class=\"_ _3c\"> </span></div></td><td class=\"c x1c6 y138e w172 hb6\"><div class=\"t m0 x15 h2 y103f ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y138e w16f hb6\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x1f2 y1391 w257 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Software<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f6 y1392 w2aa hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y1393 w16f h34\"><div class=\"t m0 x5 h2 yd ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1394 w16f h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">Cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1395 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x1f4 y1395 w7f h35\"><div class=\"t m0 x29 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">81,199 </div></td><td class=\"c x1f7 y1395 w170 h35\"><div class=\"t m0 x68 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">8,758 </div></td><td class=\"c x1f8 y1395 w171 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1395 w172 h35\"><div class=\"t m0 x1b h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">89,957 </div></td></tr><tr><td class=\"c x16d y1396 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x1f4 y1396 w7f h35\"><div class=\"t m0 x10a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f7 y1396 w170 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f8 y1396 w171 h35\"><div class=\"t m0 x9 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">17,771<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5a h59 yd52 ff2 fs8 fc1 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x10a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1c6 y1396 w172 h35\"><div class=\"t m0 xb9 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">17,771 </div></td></tr><tr><td class=\"c x16d y1397 w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Reclassification </div></td><td class=\"c x1f4 y1397 w7f h34\"><div class=\"t m0 x68 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">(3,128) </div></td><td class=\"c x1f7 y1397 w170 h34\"><div class=\"t m0 x9 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1f8 y1397 w171 h34\"><div class=\"t m0 x1f h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">10,076 </div></td><td class=\"c x1c6 y1397 w172 h34\"><div class=\"t m0 x7e h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y1398 w16f h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1f4 y1398 w7f h35\"><div class=\"t m0 x68 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">78,071 </div></td><td class=\"c x1f7 y1398 w170 h35\"><div class=\"t m0 x67 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">1,810 </div></td><td class=\"c x1f8 y1398 w171 h35\"><div class=\"t m0 xe0 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">27,847 </div></td><td class=\"c x1c6 y1398 w172 h35\"><div class=\"t m0 x67 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">107,728 </div></td></tr><tr><td class=\"c x16d y1399 w16f h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">Amortisation </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y139a w16f h83\"><div class=\"t m0 x5 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x1f4 y139a w7f h83\"><div class=\"t m0 x53 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">32,080 </div></td><td class=\"c x1f7 y139a w170 h83\"><div class=\"t m0 x53 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">8,480 </div></td><td class=\"c x1f8 y139a w171 h83\"><div class=\"t m0 x4 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139a w172 h83\"><div class=\"t m0 x1a h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">40,560 </div></td></tr><tr><td class=\"c x16d y139b w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Charge for the year </div></td><td class=\"c x1f4 y139b w7f h35\"><div class=\"t m0 x67 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">3,878 </div></td><td class=\"c x1f7 y139b w170 h35\"><div class=\"t m0 x4c h2 yf53 ff2 fs0 fc1 sc0 ls3 ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y139b w171 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139b w172 h35\"><div class=\"t m0 x4c h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td></tr><tr><td class=\"c x16d y139c w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses </div></td><td class=\"c x1f4 y139c w7f h35\"><div class=\"t m0 x10a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f7 y139c w170 h35\"><div class=\"t m0 x9 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1f8 y139c w171 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139c w172 h35\"><div class=\"t m0 x1a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td></tr><tr><td class=\"c x16d y139d w16f h34\"><div class=\"t m0 x5 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1f4 y139d w7f h34\"><div class=\"t m0 x53 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">35,958 </div></td><td class=\"c x1f7 y139d w170 h34\"><div class=\"t m0 x67 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">1,561 </div></td><td class=\"c x1f8 y139d w171 h34\"><div class=\"t m0 x4 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139d w172 h34\"><div class=\"t m0 x1d h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">37,519 </div></td></tr><tr><td class=\"c x150 y139e w2ab h111\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Net book value at 31 Dece<span class=\"_ _0\"></span>mber<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f4 y139f w7f h51\"><div class=\"t m0 x29 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">42,113 </div></td><td class=\"c x1f7 y139f w170 h51\"><div class=\"t m0 x1b h2 y4b8 ff2 fs0 fc1 sc0 ls3 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y139f w171 h51\"><div class=\"t m0 xe0 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">27,847 </div></td><td class=\"c x1c6 y139f w172 h51\"><div class=\"t m0 x1b h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">70,209 </div></td></tr><tr><td class=\"c x150 y13a0 w250 h112\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1c6 y13a1 w172 hb7\"><div class=\"t m0 x7e h12 yd ff1 fs0 fce sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13a2 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y13a3 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y13a4 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">1 Jan 2023 </div></td><td class=\"c x1f4 y13a4 w7f h35\"><div class=\"t m0 x29 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">81,255 </div></td><td class=\"c x1f7 y13a4 w170 h35\"><div class=\"t m0 x54 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">8,642 </div></td><td class=\"c x1f8 y13a4 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a4 w172 h35\"><div class=\"t m0 x23 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">89,897 </div></td></tr><tr><td class=\"c x16d y13a5 w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x1f4 y13a5 w7f h34\"><div class=\"t m0 x4c h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">144 </div></td><td class=\"c x1f7 y13a5 w170 h34\"><div class=\"t m0 xb9 h12 yd ff1 fs0 fc1 sc0 lsf ws0\">116<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y13a5 w171 h34\"><div class=\"t m0 x4 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a5 w172 h34\"><div class=\"t m0 x21 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">260 </div></td></tr><tr><td class=\"c x16d y13a6 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Disposals </div></td><td class=\"c x1f4 y13a6 w7f h35\"><div class=\"t m0 x1a h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(200) </div></td><td class=\"c x1f7 y13a6 w170 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f8 y13a6 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a6 w172 h35\"><div class=\"t m0 x18 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(200) </div></td></tr><tr><td class=\"c x16d y13a7 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1f4 y13a7 w7f h35\"><div class=\"t m0 x67 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">81,199 </div></td><td class=\"c x1f7 y13a7 w170 h35\"><div class=\"t m0 x54 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">8,758 </div></td><td class=\"c x1f8 y13a7 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a7 w172 h35\"><div class=\"t m0 x23 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">89,957 </div></td></tr><tr><td class=\"c x16d y13a8 w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y13a9 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">1 Jan 2023 </div></td><td class=\"c x1f4 y13a9 w7f h35\"><div class=\"t m0 x54 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">27,627 </div></td><td class=\"c x1f7 y13a9 w170 h35\"><div class=\"t m0 x68 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">8,440 </div></td><td class=\"c x1f8 y13a9 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a9 w172 h35\"><div class=\"t m0 x23 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">36,067 </div></td></tr><tr><td class=\"c x16d y13aa w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Charge for the year </div></td><td class=\"c x1f4 y13aa w7f h35\"><div class=\"t m0 x22 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">4,453 </div></td><td class=\"c x1f7 y13aa w170 h35\"><div class=\"t m0 xb9 h12 yf53 ff1 fs0 fc1 sc0 ls2e ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y13aa w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13aa w172 h35\"><div class=\"t m0 x4c h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y13ab w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1f4 y13ab w7f h34\"><div class=\"t m0 x68 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">32,080 </div></td><td class=\"c x1f7 y13ab w170 h34\"><div class=\"t m0 x68 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">8,480 </div></td><td class=\"c x1f8 y13ab w171 h34\"><div class=\"t m0 x4 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13ab w172 h34\"><div class=\"t m0 x1b h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">40,560 </div></td></tr><tr><td class=\"c x150 y13ac w2ac h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Net book value at 31 Decem<span class=\"_ _e\"></span>ber<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f4 y13ad w7f h51\"><div class=\"t m0 x67 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">49,119 </div></td><td class=\"c x1f7 y13ad w170 h51\"><div class=\"t m0 x23 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">278 </div></td><td class=\"c x1f8 y13ad w171 h51\"><div class=\"t m0 x4 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13ad w172 h51\"><div class=\"t m0 x23 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">49,397 </div></td></tr><tr><td class=\"c x150 y12c0 w251 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>(1) <span class=\"_ _35\"> </span><span class=\"ff1\">Per<span class=\"_ _1\"></span>mits <span class=\"_ _1\"></span>include <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>mining r<span class=\"_ _1\"></span>ights o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Proyecto <span class=\"_ _5\"></span>Rio<span class=\"_ _0\"></span>tinto, <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Touro, <span class=\"_ _1\"></span>Masa <span class=\"_ _1\"></span>Valverde <span class=\"_ _1\"></span>and </span>Ossa Morena (2) <span class=\"_ _1b\"> </span><span class=\"ff1\">Additions <span class=\"ff9\">include \u20ac</span><span class=\"lsf\">16</span>.7 million <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value related <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>interest to <span class=\"_ _1\"></span>acqui<span class=\"ls1a\">re</span> the <span class=\"_ _1\"></span>80% of <span class=\"_ _1\"></span>the </span>shares <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Cobre <span class=\"_ _1\"></span>San <span class=\"_ _1\"></span>Rafael, <span class=\"_ _1\"></span>SL, <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span>the Shareholders\u2019 Agr<span class=\"_ _1\"></span>eement<span class=\"ff1\">, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span></span>\u20ac16.5<span class=\"ff1\"> <span class=\"_ _1\"></span>million </span>(note 26) <span class=\"ff9\">and <span class=\"_ _e\"></span>\u20ac0.2<span class=\"ff1\"> million related t<span class=\"_ _0\"></span>o capitalisation<span class=\"_ _0\"></span> expenses acco<span class=\"_ _0\"></span>rding with the<span class=\"_ _0\"></span> policy <span class=\"_ _0\"></span>of the </span></span>Group once the Touro Pr<span class=\"_ _0\"></span>oject was granted as Strategic In<span class=\"_ _0\"></span>dustrial Project (PIE). The <span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>ltimate <span class=\"_ _5\"></span>recovery <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>bal<span class=\"_ _0\"></span>ances <span class=\"_ _3\"></span>car<span class=\"_ _0\"></span>ried <span class=\"_ _3\"></span>forwa<span class=\"_ _0\"></span>rd <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>relation <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>ar<span class=\"_ _1\"></span>eas <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>all <span class=\"_ _3\"></span>such <span class=\"_ _5\"></span>assets including <span class=\"_ _6\"> </span>intangibles <span class=\"_ _6\"> </span>is <span class=\"_ _f\"> </span>dependent <span class=\"_ _6\"> </span>on <span class=\"_ _6\"> </span>successful <span class=\"_ _f\"> </span>development,<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>commercial <span class=\"_ _6\"> </span>exploitation, <span class=\"_ _6\"> </span>or alternatively the sale of<span class=\"_ _0\"></span> the respective areas.<span class=\"_ _3c\"> </span> The <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>conducts im<span class=\"_ _0\"></span>pairment <span class=\"_ _e\"></span>testing <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>case <span class=\"_ _e\"></span>there i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>indicator <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>impairment. <span class=\"_ _e\"></span>At<span class=\"_ _1\"></span>alaya <span class=\"_ _0\"></span>assessed<span class=\"_ _0\"></span> its <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>concluding <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>there <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>no <span class=\"_ _1\"></span>indicators <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>impairment <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>either <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Riotinto <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>an<span class=\"_ _e\"></span>y other as of 31 Decembe<span class=\"_ _0\"></span>r 2024 and 2023. (4) Reversal of Impai<span class=\"_ _0\"></span>rment on Intangible Assets On 29 Januar<span class=\"_ _0\"></span>y 2020, the C<span class=\"_ _0\"></span>ompany released <span class=\"_ _0\"></span>an update on <span class=\"_ _0\"></span>Pr<span class=\"_ _1\"></span>oyecto Tou<span class=\"_ _0\"></span>ro. The Comp<span class=\"_ _0\"></span>any announced a <span class=\"_ _5\"></span><span class=\"ls0\">recent <span class=\"_ _1\"></span>press <span class=\"_ _1\"></span>released <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>regional <span class=\"_ _1\"></span>government <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Galicia <span class=\"_ _3\"></span><span class=\"ff9\">(\u201cXunta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Galicia\u201d) <span class=\"_ _5\"></span></span>in <span class=\"_ _1\"></span>relation <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the </span>permitting <span class=\"_ _5\"></span>process, <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>General <span class=\"_ _5\"></span>Directorate <span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Mines, <span class=\"_ _1\"></span>Energy <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>Industry <span class=\"_ _5\"></span>Department announced a negative <span class=\"_ _0\"></span>Environmental Impact Statemen<span class=\"_ _0\"></span>t for Proyecto Touro. As <span class=\"_ _f\"> </span>a <span class=\"_ _6\"> </span>result <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the  ann<span class=\"_ _0\"></span>ouncement <span class=\"_ _6\"> </span>made  b<span class=\"_ _0\"></span>y <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>Xunta <span class=\"_ _6\"> </span>de  Galicia, <span class=\"_ _4\"> </span>the  C<span class=\"_ _0\"></span>ompany <span class=\"_ _6\"> </span>re<span class=\"_ _1\"></span>-assessed <span class=\"_ _6\"> </span>the uncertainty <span class=\"_ _e\"></span>about th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>feasibility <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>obtaining <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>necessary <span class=\"_ _e\"></span>permits for <span class=\"_ _e\"></span>Touro, <span class=\"_ _e\"></span>impacting th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>project's development prospects.<span class=\"_ _0\"></span> As <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>result <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>re-assessment, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _5\"></span>booked <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2019 <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>impairment <span class=\"_ _5\"></span>of \u20ac6.9 <span class=\"_ _3\"></span>million<span class=\"ff1\"> <span class=\"_ _3\"></span>related <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>capitalised <span class=\"_ _4\"> </span>cost <span class=\"_ _3\"></span>incurred <span class=\"_ _5\"></span>by <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Company <span class=\"_ _5\"></span>to <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>date <span class=\"_ _5\"></span>according <span class=\"_ _4\"> </span>to <span class=\"_ _3\"></span>it<span class=\"_ _0\"></span>s </span>accounting policy. <span class=\"ff9\">However, the Company retained the value of the mining rights at \u20ac5.0 <span class=\"_ _1\"></span>million, as </span>these rights remained in f<span class=\"_ _0\"></span>orce. Since <span class=\"_ _1\"></span>2019, <span class=\"_ _1\"></span>the Co<span class=\"_ _1\"></span>mpany had <span class=\"_ _1\"></span>actively <span class=\"_ _1\"></span>worked with <span class=\"_ _1\"></span>stakeholders <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>advance <span class=\"_ _1\"></span>the permitting <span class=\"_ _1\"></span>process and <span class=\"_ _5\"></span>impr<span class=\"_ _0\"></span>ove <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>regulatory<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>framework <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Touro. <span class=\"_ _1\"></span>In <span class=\"_ _5\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>permitting <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>operational<span class=\"_ _e\"></span> environment <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>project <span class=\"_ _5\"></span>had <span class=\"_ _3\"></span>improved <span class=\"_ _5\"></span>significantly, <span class=\"_ _5\"></span>leading<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>reassessment <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>technical and financial feasibility. A <span class=\"_ _3\"></span>key<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>development <span class=\"_ _3\"></span>had <span class=\"_ _3\"></span>been <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>designation <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>Proyecto <span class=\"_ _3\"></span>Touro <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>Strategic <span class=\"_ _3\"></span>Industrial <span class=\"_ _4\"> </span>Project<span class=\"_ _0\"></span> (\"PIE\") <span class=\"_ _d\"> </span>by <span class=\"_ _d\"> </span>the <span class=\"_ _d\"> </span>Xunta <span class=\"_ _1c\"> </span>de <span class=\"_ _b\"> </span>Galicia. <span class=\"_ _1c\"> </span>This <span class=\"_ _d\"> </span>designation <span class=\"_ _b\"> </span>had <span class=\"_ _1c\"> </span>granted <span class=\"_ _d\"> </span>priority <span class=\"_ _d\"> </span>status, <span class=\"_ _d\"> </span>accelerated administrative <span class=\"_ _5\"></span>procedures, <span class=\"_ _1\"></span>and <span class=\"_ _3\"></span>reduced <span class=\"_ _1\"></span>regulatory <span class=\"_ _5\"></span>uncertainties, <span class=\"_ _5\"></span>remov<span class=\"_ _1\"></span>ing <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>primary <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>factor<span class=\"_ _0\"></span> that had led to the initial im<span class=\"_ _0\"></span>pairment. In compliance with IAS 36 <span class=\"ff9\">\u2013</span> Impairment of Assets, the Co<span class=\"_ _0\"></span>mpany had conducted an impairment test as <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _1\"></span>2024, <span class=\"_ _5\"></span>concludin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>conditions <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>had <span class=\"_ _5\"></span>led <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>2019 <span class=\"_ _5\"></span>no<span class=\"_ _0\"></span> longer existed. The impairment test had been car<span class=\"_ _0\"></span>ried out by eval<span class=\"_ _1\"></span>uating both technical and financial<span class=\"_ _0\"></span> feasibility, <span class=\"_ _5\"></span>confirming<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>project <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>position <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>generate <span class=\"_ _1\"></span>economic <span class=\"_ _5\"></span>benefits <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>line <span class=\"_ _5\"></span>with initial expectations. The impairment assessmen<span class=\"_ _0\"></span>t had considered: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Technical <span class=\"_ _1\"></span>viability, <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>updated <span class=\"_ _1\"></span>resource <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>reserve <span class=\"_ _5\"></span>estimates, <span class=\"_ _1\"></span>engineering <span class=\"_ _1\"></span>reports, and environmental complia<span class=\"_ _0\"></span>nce advancements. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Financial <span class=\"_ _1\"></span>feasibility, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>updated <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flow <span class=\"_ _5\"></span>project<span class=\"_ _0\"></span>ions, <span class=\"_ _5\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _1\"></span>expenditure <span class=\"_ _1\"></span>forecasts, and <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>revised <span class=\"_ _7\"> </span>financing <span class=\"_ _7\"> </span>strategy <span class=\"_ _7\"> </span>that <span class=\"_ _7\"> </span>had <span class=\"_ _7\"> </span>demonstrated <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>project\u2019s <span class=\"_ _7\"> </span>ability <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>meet investment requirements.<span class=\"_ _0\"></span> -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Projected  lon<span class=\"_ _0\"></span>g-term  coppe<span class=\"_ _0\"></span>r  prices, <span class=\"_ _f\"> </span>in  line <span class=\"_ _f\"> </span>with  ind<span class=\"_ _0\"></span>ustry  benchm<span class=\"_ _0\"></span>arks  and <span class=\"_ _f\"> </span>independent<span class=\"_ _0\"></span> market forecasts. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Capital and operating cos<span class=\"_ _0\"></span>t projections, supported b<span class=\"_ _0\"></span>y recent feasibility studies To <span class=\"_ _5\"></span>further <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alidate <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>asse<span class=\"_ _0\"></span>ssment, <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>independent <span class=\"_ _1\"></span>third-party <span class=\"_ _5\"></span>valuation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>min<span class=\"_ _0\"></span>ing <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>had been c<span class=\"_ _0\"></span>onducted. Th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valuation had<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>onfirmed that<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> estimated<span class=\"_ _0\"></span> fair <span class=\"_ _e\"></span>value of <span class=\"_ _e\"></span>the proj<span class=\"_ _0\"></span>ect was <span class=\"_ _e\"></span>higher than <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>total <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sociated <span class=\"_ _5\"></span>with Proyecto <span class=\"_ _1\"></span>Touro, <span class=\"_ _5\"></span>reinfor<span class=\"_ _0\"></span>cing the recoverability of the a<span class=\"_ _0\"></span>sset. As <span class=\"_ _3\"></span>a <span class=\"_ _4\"> </span>result, <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>impairment <span class=\"_ _3\"></span>loss <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>\u20ac6.9 <span class=\"_ _3\"></span>million <span class=\"_ _3\"> </span>had <span class=\"_ _4\"> </span>been <span class=\"_ _3\"> </span>fully <span class=\"_ _4\"> </span>reversed <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _3\"> </span>2024, reflecting the <span class=\"_ _0\"></span>improved <span class=\"_ _0\"></span>expectations fo<span class=\"_ _0\"></span>r the p<span class=\"_ _0\"></span>roject and <span class=\"_ _0\"></span>supporting the <span class=\"_ _e\"></span>recoverability of the <span class=\"_ _e\"></span>ass<span class=\"_ _1\"></span>et in<span class=\"_ _e\"></span> accordance with IAS 36 <span class=\"ff9\">\u2013</span> Im<span class=\"_ _0\"></span>pairment of Assets. This <span class=\"_ _4\"> </span>assessment <span class=\"_ _4\"> </span>had <span class=\"_ _4\"> </span>demonstrated <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>there <span class=\"_ _4\"> </span>had <span class=\"_ _4\"> </span>been <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>doubts <span class=\"_ _4\"> </span>regarding <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>technical <span class=\"_ _3\"> </span>and financial <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>iability <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>Proyecto <span class=\"_ _6\"> </span>Touro <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>reporting <span class=\"_ _4\"> </span>date, <span class=\"_ _6\"> </span>further <span class=\"_ _6\"> </span>supporting <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>impairment reversal.<span class=\"ff8\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "14. Intangible as<span class=\"_ _0\"></span>sets <table class=\"s w2a5 h10f\" id=\"_ec580703-1c62-46c7-a9c8-1760061e23b0\"><tr><td></td><td></td><td class=\"c x1f2 y138c w2a6 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Licences,<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f3 y138d w2a7 h110\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f4 y138e w7f hb6\"><div class=\"t m0 x5 h2 y103f ff2 fs0 fc1 sc0 ls0 ws0\">Permits </div><div class=\"t m0 x1a h59 y1040 ff2 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x6f h2 y103f ff2 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1f2 y138f w2a8 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">R&amp;D and<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f5 y1390 w2a9 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">intangible<span class=\"_ _3c\"> </span></div></td><td class=\"c x1c6 y138e w172 hb6\"><div class=\"t m0 x15 h2 y103f ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y138e w16f hb6\"><div class=\"t m0 x5 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x1f2 y1391 w257 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Software<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f6 y1392 w2aa hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y1393 w16f h34\"><div class=\"t m0 x5 h2 yd ff2 fs0 fc3 sc0 ls0 ws0\">2024 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1394 w16f h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">Cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1395 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x1f4 y1395 w7f h35\"><div class=\"t m0 x29 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">81,199 </div></td><td class=\"c x1f7 y1395 w170 h35\"><div class=\"t m0 x68 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">8,758 </div></td><td class=\"c x1f8 y1395 w171 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1395 w172 h35\"><div class=\"t m0 x1b h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">89,957 </div></td></tr><tr><td class=\"c x16d y1396 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x1f4 y1396 w7f h35\"><div class=\"t m0 x10a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f7 y1396 w170 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f8 y1396 w171 h35\"><div class=\"t m0 x9 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">17,771<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5a h59 yd52 ff2 fs8 fc1 sc0 ls0 ws0\">(2)</div><div class=\"t m0 x10a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1c6 y1396 w172 h35\"><div class=\"t m0 xb9 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">17,771 </div></td></tr><tr><td class=\"c x16d y1397 w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Reclassification </div></td><td class=\"c x1f4 y1397 w7f h34\"><div class=\"t m0 x68 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">(3,128) </div></td><td class=\"c x1f7 y1397 w170 h34\"><div class=\"t m0 x9 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1f8 y1397 w171 h34\"><div class=\"t m0 x1f h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">10,076 </div></td><td class=\"c x1c6 y1397 w172 h34\"><div class=\"t m0 x7e h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y1398 w16f h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1f4 y1398 w7f h35\"><div class=\"t m0 x68 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">78,071 </div></td><td class=\"c x1f7 y1398 w170 h35\"><div class=\"t m0 x67 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">1,810 </div></td><td class=\"c x1f8 y1398 w171 h35\"><div class=\"t m0 xe0 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">27,847 </div></td><td class=\"c x1c6 y1398 w172 h35\"><div class=\"t m0 x67 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">107,728 </div></td></tr><tr><td class=\"c x16d y1399 w16f h35\"><div class=\"t m0 x5 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">Amortisation </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y139a w16f h83\"><div class=\"t m0 x5 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x1f4 y139a w7f h83\"><div class=\"t m0 x53 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">32,080 </div></td><td class=\"c x1f7 y139a w170 h83\"><div class=\"t m0 x53 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">8,480 </div></td><td class=\"c x1f8 y139a w171 h83\"><div class=\"t m0 x4 h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139a w172 h83\"><div class=\"t m0 x1a h2 yd5d ff2 fs0 fc1 sc0 ls0 ws0\">40,560 </div></td></tr><tr><td class=\"c x16d y139b w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Charge for the year </div></td><td class=\"c x1f4 y139b w7f h35\"><div class=\"t m0 x67 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">3,878 </div></td><td class=\"c x1f7 y139b w170 h35\"><div class=\"t m0 x4c h2 yf53 ff2 fs0 fc1 sc0 ls3 ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y139b w171 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139b w172 h35\"><div class=\"t m0 x4c h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">3,907 </div></td></tr><tr><td class=\"c x16d y139c w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Reversal of impairment lo<span class=\"_ _0\"></span>sses </div></td><td class=\"c x1f4 y139c w7f h35\"><div class=\"t m0 x10a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f7 y139c w170 h35\"><div class=\"t m0 x9 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td><td class=\"c x1f8 y139c w171 h35\"><div class=\"t m0 x4 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139c w172 h35\"><div class=\"t m0 x1a h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(6,948) </div></td></tr><tr><td class=\"c x16d y139d w16f h34\"><div class=\"t m0 x5 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1f4 y139d w7f h34\"><div class=\"t m0 x53 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">35,958 </div></td><td class=\"c x1f7 y139d w170 h34\"><div class=\"t m0 x67 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">1,561 </div></td><td class=\"c x1f8 y139d w171 h34\"><div class=\"t m0 x4 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y139d w172 h34\"><div class=\"t m0 x1d h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">37,519 </div></td></tr><tr><td class=\"c x150 y139e w2ab h111\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Net book value at 31 Dece<span class=\"_ _0\"></span>mber<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f4 y139f w7f h51\"><div class=\"t m0 x29 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">42,113 </div></td><td class=\"c x1f7 y139f w170 h51\"><div class=\"t m0 x1b h2 y4b8 ff2 fs0 fc1 sc0 ls3 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y139f w171 h51\"><div class=\"t m0 xe0 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">27,847 </div></td><td class=\"c x1c6 y139f w172 h51\"><div class=\"t m0 x1b h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">70,209 </div></td></tr><tr><td class=\"c x150 y13a0 w250 h112\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1c6 y13a1 w172 hb7\"><div class=\"t m0 x7e h12 yd ff1 fs0 fce sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13a2 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc3 sc0 ls0 ws0\">2023 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y13a3 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y13a4 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">1 Jan 2023 </div></td><td class=\"c x1f4 y13a4 w7f h35\"><div class=\"t m0 x29 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">81,255 </div></td><td class=\"c x1f7 y13a4 w170 h35\"><div class=\"t m0 x54 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">8,642 </div></td><td class=\"c x1f8 y13a4 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a4 w172 h35\"><div class=\"t m0 x23 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">89,897 </div></td></tr><tr><td class=\"c x16d y13a5 w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x1f4 y13a5 w7f h34\"><div class=\"t m0 x4c h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">144 </div></td><td class=\"c x1f7 y13a5 w170 h34\"><div class=\"t m0 xb9 h12 yd ff1 fs0 fc1 sc0 lsf ws0\">116<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y13a5 w171 h34\"><div class=\"t m0 x4 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a5 w172 h34\"><div class=\"t m0 x21 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">260 </div></td></tr><tr><td class=\"c x16d y13a6 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Disposals </div></td><td class=\"c x1f4 y13a6 w7f h35\"><div class=\"t m0 x1a h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(200) </div></td><td class=\"c x1f7 y13a6 w170 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1f8 y13a6 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a6 w172 h35\"><div class=\"t m0 x18 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(200) </div></td></tr><tr><td class=\"c x16d y13a7 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1f4 y13a7 w7f h35\"><div class=\"t m0 x67 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">81,199 </div></td><td class=\"c x1f7 y13a7 w170 h35\"><div class=\"t m0 x54 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">8,758 </div></td><td class=\"c x1f8 y13a7 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a7 w172 h35\"><div class=\"t m0 x23 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">89,957 </div></td></tr><tr><td class=\"c x16d y13a8 w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Amortisation </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y13a9 w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">1 Jan 2023 </div></td><td class=\"c x1f4 y13a9 w7f h35\"><div class=\"t m0 x54 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">27,627 </div></td><td class=\"c x1f7 y13a9 w170 h35\"><div class=\"t m0 x68 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">8,440 </div></td><td class=\"c x1f8 y13a9 w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13a9 w172 h35\"><div class=\"t m0 x23 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">36,067 </div></td></tr><tr><td class=\"c x16d y13aa w16f h35\"><div class=\"t m0 x5 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">Charge for the year </div></td><td class=\"c x1f4 y13aa w7f h35\"><div class=\"t m0 x22 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">4,453 </div></td><td class=\"c x1f7 y13aa w170 h35\"><div class=\"t m0 xb9 h12 yf53 ff1 fs0 fc1 sc0 ls2e ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x1f8 y13aa w171 h35\"><div class=\"t m0 x4 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13aa w172 h35\"><div class=\"t m0 x4c h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">4,493 </div></td></tr><tr><td class=\"c x16d y13ab w16f h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td><td class=\"c x1f4 y13ab w7f h34\"><div class=\"t m0 x68 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">32,080 </div></td><td class=\"c x1f7 y13ab w170 h34\"><div class=\"t m0 x68 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">8,480 </div></td><td class=\"c x1f8 y13ab w171 h34\"><div class=\"t m0 x4 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13ab w172 h34\"><div class=\"t m0 x1b h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">40,560 </div></td></tr><tr><td class=\"c x150 y13ac w2ac h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Net book value at 31 Decem<span class=\"_ _e\"></span>ber<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f4 y13ad w7f h51\"><div class=\"t m0 x67 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">49,119 </div></td><td class=\"c x1f7 y13ad w170 h51\"><div class=\"t m0 x23 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">278 </div></td><td class=\"c x1f8 y13ad w171 h51\"><div class=\"t m0 x4 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y13ad w172 h51\"><div class=\"t m0 x23 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">49,397 </div></td></tr><tr><td class=\"c x150 y12c0 w251 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>(1) <span class=\"_ _35\"> </span><span class=\"ff1\">Per<span class=\"_ _1\"></span>mits <span class=\"_ _1\"></span>include <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>mining r<span class=\"_ _1\"></span>ights o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Proyecto <span class=\"_ _5\"></span>Rio<span class=\"_ _0\"></span>tinto, <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Touro, <span class=\"_ _1\"></span>Masa <span class=\"_ _1\"></span>Valverde <span class=\"_ _1\"></span>and </span>Ossa Morena (2) <span class=\"_ _1b\"> </span><span class=\"ff1\">Additions <span class=\"ff9\">include \u20ac</span><span class=\"lsf\">16</span>.7 million <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value related <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>interest to <span class=\"_ _1\"></span>acqui<span class=\"ls1a\">re</span> the <span class=\"_ _1\"></span>80% of <span class=\"_ _1\"></span>the </span>shares <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Cobre <span class=\"_ _1\"></span>San <span class=\"_ _1\"></span>Rafael, <span class=\"_ _1\"></span>SL, <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span>the Shareholders\u2019 Agr<span class=\"_ _1\"></span>eement<span class=\"ff1\">, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span></span>\u20ac16.5<span class=\"ff1\"> <span class=\"_ _1\"></span>million </span>(note 26) <span class=\"ff9\">and <span class=\"_ _e\"></span>\u20ac0.2<span class=\"ff1\"> million related t<span class=\"_ _0\"></span>o capitalisation<span class=\"_ _0\"></span> expenses acco<span class=\"_ _0\"></span>rding with the<span class=\"_ _0\"></span> policy <span class=\"_ _0\"></span>of the </span></span>Group once the Touro Pr<span class=\"_ _0\"></span>oject was granted as Strategic In<span class=\"_ _0\"></span>dustrial Project (PIE). The <span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>ltimate <span class=\"_ _5\"></span>recovery <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>bal<span class=\"_ _0\"></span>ances <span class=\"_ _3\"></span>car<span class=\"_ _0\"></span>ried <span class=\"_ _3\"></span>forwa<span class=\"_ _0\"></span>rd <span class=\"_ _3\"></span>in <span class=\"_ _5\"></span>relation <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>ar<span class=\"_ _1\"></span>eas <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>interest <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>all <span class=\"_ _3\"></span>such <span class=\"_ _5\"></span>assets including <span class=\"_ _6\"> </span>intangibles <span class=\"_ _6\"> </span>is <span class=\"_ _f\"> </span>dependent <span class=\"_ _6\"> </span>on <span class=\"_ _6\"> </span>successful <span class=\"_ _f\"> </span>development,<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>and <span class=\"_ _f\"> </span>commercial <span class=\"_ _6\"> </span>exploitation, <span class=\"_ _6\"> </span>or alternatively the sale of<span class=\"_ _0\"></span> the respective areas.<span class=\"_ _3c\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _e\"></span>conducts im<span class=\"_ _0\"></span>pairment <span class=\"_ _e\"></span>testing <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>case <span class=\"_ _e\"></span>there i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>indicator <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>impairment. <span class=\"_ _e\"></span>At<span class=\"_ _1\"></span>alaya <span class=\"_ _0\"></span>assessed<span class=\"_ _0\"></span> its <span class=\"_ _5\"></span>assets <span class=\"_ _1\"></span>concluding <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>there <span class=\"_ _1\"></span>are <span class=\"_ _5\"></span>no <span class=\"_ _1\"></span>indicators <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>impairment <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>either <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Riotinto <span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>an<span class=\"_ _e\"></span>y other as of 31 Decembe<span class=\"_ _0\"></span>r 2024 and 2023. (4) Reversal of Impai<span class=\"_ _0\"></span>rment on Intangible Assets On 29 Januar<span class=\"_ _0\"></span>y 2020, the C<span class=\"_ _0\"></span>ompany released <span class=\"_ _0\"></span>an update on <span class=\"_ _0\"></span>Pr<span class=\"_ _1\"></span>oyecto Tou<span class=\"_ _0\"></span>ro. The Comp<span class=\"_ _0\"></span>any announced a <span class=\"_ _5\"></span><span class=\"ls0\">recent <span class=\"_ _1\"></span>press <span class=\"_ _1\"></span>released <span class=\"_ _5\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>regional <span class=\"_ _1\"></span>government <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Galicia <span class=\"_ _3\"></span><span class=\"ff9\">(\u201cXunta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Galicia\u201d) <span class=\"_ _5\"></span></span>in <span class=\"_ _1\"></span>relation <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>the </span>permitting <span class=\"_ _5\"></span>process, <span class=\"_ _5\"></span>where <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>General <span class=\"_ _5\"></span>Directorate <span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Mines, <span class=\"_ _1\"></span>Energy <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>Industry <span class=\"_ _5\"></span>Department announced a negative <span class=\"_ _0\"></span>Environmental Impact Statemen<span class=\"_ _0\"></span>t for Proyecto Touro. As <span class=\"_ _f\"> </span>a <span class=\"_ _6\"> </span>result <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"> </span>the  ann<span class=\"_ _0\"></span>ouncement <span class=\"_ _6\"> </span>made  b<span class=\"_ _0\"></span>y <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>Xunta <span class=\"_ _6\"> </span>de  Galicia, <span class=\"_ _4\"> </span>the  C<span class=\"_ _0\"></span>ompany <span class=\"_ _6\"> </span>re<span class=\"_ _1\"></span>-assessed <span class=\"_ _6\"> </span>the uncertainty <span class=\"_ _e\"></span>about th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>feasibility <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>obtaining <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>necessary <span class=\"_ _e\"></span>permits for <span class=\"_ _e\"></span>Touro, <span class=\"_ _e\"></span>impacting th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>project's development prospects.<span class=\"_ _0\"></span> As <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>result <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>re-assessment, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _5\"></span>booked <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>at <span class=\"_ _3\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2019 <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>impairment <span class=\"_ _5\"></span>of \u20ac6.9 <span class=\"_ _3\"></span>million<span class=\"ff1\"> <span class=\"_ _3\"></span>related <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>capitalised <span class=\"_ _4\"> </span>cost <span class=\"_ _3\"></span>incurred <span class=\"_ _5\"></span>by <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Company <span class=\"_ _5\"></span>to <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>date <span class=\"_ _5\"></span>according <span class=\"_ _4\"> </span>to <span class=\"_ _3\"></span>it<span class=\"_ _0\"></span>s </span>accounting policy. <span class=\"ff9\">However, the Company retained the value of the mining rights at \u20ac5.0 <span class=\"_ _1\"></span>million, as </span>these rights remained in f<span class=\"_ _0\"></span>orce. Since <span class=\"_ _1\"></span>2019, <span class=\"_ _1\"></span>the Co<span class=\"_ _1\"></span>mpany had <span class=\"_ _1\"></span>actively <span class=\"_ _1\"></span>worked with <span class=\"_ _1\"></span>stakeholders <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>advance <span class=\"_ _1\"></span>the permitting <span class=\"_ _1\"></span>process and <span class=\"_ _5\"></span>impr<span class=\"_ _0\"></span>ove <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>regulatory<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>framework <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>Proyecto <span class=\"_ _1\"></span>Touro. <span class=\"_ _1\"></span>In <span class=\"_ _5\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>permitting <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>operational<span class=\"_ _e\"></span> environment <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>project <span class=\"_ _5\"></span>had <span class=\"_ _3\"></span>improved <span class=\"_ _5\"></span>significantly, <span class=\"_ _5\"></span>leading<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>reassessment <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _5\"></span>technical and financial feasibility. A <span class=\"_ _3\"></span>key<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>development <span class=\"_ _3\"></span>had <span class=\"_ _3\"></span>been <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>designation <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>Proyecto <span class=\"_ _3\"></span>Touro <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>Strategic <span class=\"_ _3\"></span>Industrial <span class=\"_ _4\"> </span>Project<span class=\"_ _0\"></span> (\"PIE\") <span class=\"_ _d\"> </span>by <span class=\"_ _d\"> </span>the <span class=\"_ _d\"> </span>Xunta <span class=\"_ _1c\"> </span>de <span class=\"_ _b\"> </span>Galicia. <span class=\"_ _1c\"> </span>This <span class=\"_ _d\"> </span>designation <span class=\"_ _b\"> </span>had <span class=\"_ _1c\"> </span>granted <span class=\"_ _d\"> </span>priority <span class=\"_ _d\"> </span>status, <span class=\"_ _d\"> </span>accelerated administrative <span class=\"_ _5\"></span>procedures, <span class=\"_ _1\"></span>and <span class=\"_ _3\"></span>reduced <span class=\"_ _1\"></span>regulatory <span class=\"_ _5\"></span>uncertainties, <span class=\"_ _5\"></span>remov<span class=\"_ _1\"></span>ing <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>primary <span class=\"_ _5\"></span>risk <span class=\"_ _5\"></span>factor<span class=\"_ _0\"></span> that had led to the initial im<span class=\"_ _0\"></span>pairment. In compliance with IAS 36 <span class=\"ff9\">\u2013</span> Impairment of Assets, the Co<span class=\"_ _0\"></span>mpany had conducted an impairment test as <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _1\"></span>2024, <span class=\"_ _5\"></span>concludin<span class=\"_ _0\"></span>g <span class=\"_ _5\"></span>that <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>conditions <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>had <span class=\"_ _5\"></span>led <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>2019 <span class=\"_ _5\"></span>no<span class=\"_ _0\"></span> longer existed. The impairment test had been car<span class=\"_ _0\"></span>ried out by eval<span class=\"_ _1\"></span>uating both technical and financial<span class=\"_ _0\"></span> feasibility, <span class=\"_ _5\"></span>confirming<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>project <span class=\"_ _5\"></span>was <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>position <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>generate <span class=\"_ _1\"></span>economic <span class=\"_ _5\"></span>benefits <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>line <span class=\"_ _5\"></span>with initial expectations. The impairment assessmen<span class=\"_ _0\"></span>t had considered: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Technical <span class=\"_ _1\"></span>viability, <span class=\"_ _5\"></span>based <span class=\"_ _1\"></span>on <span class=\"_ _5\"></span>updated <span class=\"_ _1\"></span>resource <span class=\"_ _5\"></span>and <span class=\"_ _1\"></span>reserve <span class=\"_ _5\"></span>estimates, <span class=\"_ _1\"></span>engineering <span class=\"_ _1\"></span>reports, and environmental complia<span class=\"_ _0\"></span>nce advancements. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Financial <span class=\"_ _1\"></span>feasibility, <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>updated <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flow <span class=\"_ _5\"></span>project<span class=\"_ _0\"></span>ions, <span class=\"_ _5\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _1\"></span>expenditure <span class=\"_ _1\"></span>forecasts, and <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>revised <span class=\"_ _7\"> </span>financing <span class=\"_ _7\"> </span>strategy <span class=\"_ _7\"> </span>that <span class=\"_ _7\"> </span>had <span class=\"_ _7\"> </span>demonstrated <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>project\u2019s <span class=\"_ _7\"> </span>ability <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>meet investment requirements.<span class=\"_ _0\"></span> -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Projected  lon<span class=\"_ _0\"></span>g-term  coppe<span class=\"_ _0\"></span>r  prices, <span class=\"_ _f\"> </span>in  line <span class=\"_ _f\"> </span>with  ind<span class=\"_ _0\"></span>ustry  benchm<span class=\"_ _0\"></span>arks  and <span class=\"_ _f\"> </span>independent<span class=\"_ _0\"></span> market forecasts. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Capital and operating cos<span class=\"_ _0\"></span>t projections, supported b<span class=\"_ _0\"></span>y recent feasibility studies To <span class=\"_ _5\"></span>further <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alidate <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>asse<span class=\"_ _0\"></span>ssment, <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>independent <span class=\"_ _1\"></span>third-party <span class=\"_ _5\"></span>valuation <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>min<span class=\"_ _0\"></span>ing <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>had been c<span class=\"_ _0\"></span>onducted. Th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valuation had<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>onfirmed that<span class=\"_ _0\"></span> the<span class=\"_ _0\"></span> estimated<span class=\"_ _0\"></span> fair <span class=\"_ _e\"></span>value of <span class=\"_ _e\"></span>the proj<span class=\"_ _0\"></span>ect was <span class=\"_ _e\"></span>higher than <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>total <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sociated <span class=\"_ _5\"></span>with Proyecto <span class=\"_ _1\"></span>Touro, <span class=\"_ _5\"></span>reinfor<span class=\"_ _0\"></span>cing the recoverability of the a<span class=\"_ _0\"></span>sset. As <span class=\"_ _3\"></span>a <span class=\"_ _4\"> </span>result, <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>impairment <span class=\"_ _3\"></span>loss <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>\u20ac6.9 <span class=\"_ _3\"></span>million <span class=\"_ _3\"> </span>had <span class=\"_ _4\"> </span>been <span class=\"_ _3\"> </span>fully <span class=\"_ _4\"> </span>reversed <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>at <span class=\"_ _3\"></span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _3\"> </span>2024, reflecting the <span class=\"_ _0\"></span>improved <span class=\"_ _0\"></span>expectations fo<span class=\"_ _0\"></span>r the p<span class=\"_ _0\"></span>roject and <span class=\"_ _0\"></span>supporting the <span class=\"_ _e\"></span>recoverability of the <span class=\"_ _e\"></span>ass<span class=\"_ _1\"></span>et in<span class=\"_ _e\"></span> accordance with IAS 36 <span class=\"ff9\">\u2013</span> Im<span class=\"_ _0\"></span>pairment of Assets. This <span class=\"_ _4\"> </span>assessment <span class=\"_ _4\"> </span>had <span class=\"_ _4\"> </span>demonstrated <span class=\"_ _3\"></span>that <span class=\"_ _4\"> </span>there <span class=\"_ _4\"> </span>had <span class=\"_ _4\"> </span>been <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>doubts <span class=\"_ _4\"> </span>regarding <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>technical <span class=\"_ _3\"> </span>and financial <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>iability <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>Proyecto <span class=\"_ _6\"> </span>Touro <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>reporting <span class=\"_ _4\"> </span>date, <span class=\"_ _6\"> </span>further <span class=\"_ _6\"> </span>supporting <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>impairment reversal.<span class=\"ff8\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "15<span class=\"ls9f\">. <span class=\"ls0\">Non-cur<span class=\"_ _0\"></span>rent assets </span></span>During <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year, the<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>roup entered<span class=\"_ _0\"></span> into <span class=\"_ _e\"></span>agreements with<span class=\"_ _0\"></span> Mine<span class=\"_ _0\"></span>ral Prospe<span class=\"_ _0\"></span>ktering i<span class=\"_ _e\"></span> Sverige A<span class=\"_ _0\"></span>B (<span class=\"_ _0\"></span>\"MPS\") in  relation  to  the  Skellef<span class=\"_ _0\"></span>te  Belt  Project  and <span class=\"_ _f\"> </span>the  Rockliden  Pr<span class=\"_ _0\"></span>oject,  both  located  in <span class=\"_ _f\"> </span>established volcanogenic massi<span class=\"_ _0\"></span>ve sulphide (\"VMS\") districts <span class=\"_ _0\"></span>known for their potential mine<span class=\"_ _0\"></span>ral resources. The Group entered into <span class=\"_ _0\"></span>earn-in agreements with MPS to acquire an<span class=\"_ _0\"></span> initial 75% interest in these<span class=\"_ _0\"></span> projects, structured as<span class=\"_ _0\"></span> follows: -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>An <span class=\"_ _1\"></span>initial <span class=\"_ _1\"></span>funding commitment of <span class=\"_ _1\"></span>US$3 <span class=\"_ _1\"></span>million per <span class=\"_ _1\"></span>project, <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>invested <span class=\"_ _1\"></span>over a <span class=\"_ _1\"></span>24<span class=\"_ _1\"></span>-month period. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Stage <span class=\"_ _4\"> </span>1 <span class=\"_ _4\"> </span>option <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>provide <span class=\"_ _4\"> </span>additional <span class=\"_ _4\"> </span>funding <span class=\"_ _3\"></span>of <span class=\"_ _6\"> </span>US$3 <span class=\"_ _3\"> </span>million <span class=\"_ _6\"> </span>per <span class=\"_ _4\"> </span>project <span class=\"_ _3\"> </span>to <span class=\"_ _6\"> </span>secure <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span><span class=\"ls59\">51<span class=\"ls35\">% </span></span>ownership interest. -<span class=\"ff7\"> <span class=\"_ _2f\"> </span></span>Stage <span class=\"_ _6\"> </span>2 <span class=\"_ _6\"> </span>option <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>provide <span class=\"_ _6\"> </span>additional <span class=\"_ _4\"> </span>funding <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>US$6 <span class=\"_ _4\"> </span>million <span class=\"_ _f\"> </span>per <span class=\"_ _4\"> </span>project, <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>complete scoping studies, to secu<span class=\"_ _0\"></span>re a 75% ownership interest. During 202<span class=\"_ _0\"></span>4, a <span class=\"_ _e\"></span>to<span class=\"_ _1\"></span>tal of<span class=\"_ _0\"></span> <span class=\"ff9\">\u20ac1.</span>2 <span class=\"_ _e\"></span>million in <span class=\"_ _0\"></span>funding w<span class=\"_ _0\"></span>as provi<span class=\"_ _0\"></span>ded to <span class=\"_ _e\"></span>MPS <span class=\"ls15\">in </span>relation <span class=\"_ _e\"></span>to preparat<span class=\"_ _0\"></span>ory work <span class=\"_ _e\"></span>for the planned winter drilling<span class=\"_ _0\"></span> campaigns and to compen<span class=\"_ _0\"></span>sate for certain past<span class=\"_ _0\"></span> expenditures incurred b<span class=\"_ _0\"></span>y MPS. The following tabl<span class=\"_ _0\"></span>e summari<span class=\"_ _0\"></span>ses the movement in<span class=\"_ _0\"></span> exploration and<span class=\"_ _0\"></span> evaluation a<span class=\"_ _0\"></span>ssets during <span class=\"_ _0\"></span>the year: <table class=\"s w2ad h114\" id=\"_59026a3c-b066-48ad-ac2f-338b82ab72a7\"><tr><td class=\"c x16d y13ae w173 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1f9 y13ae w174 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1fa y13ae w175 h10\"><div class=\"t m0 x53 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y13af w173 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Opening balance as of 1 Jan<span class=\"_ _0\"></span>uary  </div></td><td class=\"c x1f9 y13af w174 h10\"><div class=\"t m0 x18 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1fa y13af w175 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13b0 w173 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Additions during the year </div></td><td class=\"c x1f9 y13b0 w174 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">205</span><span class=\"ls0\"> </span></div></td><td class=\"c x1fa y13b0 w175 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13b1 w173 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Impairment losses </div></td><td class=\"c x1f9 y13b1 w174 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">(1,205) </div></td><td class=\"c x1fa y13b1 w175 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13b2 w173 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Closing balance as of 31 D<span class=\"_ _0\"></span>ecember  </div></td><td class=\"c x1f9 y13b2 w174 h10\"><div class=\"t m0 x18 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1fa y13b2 w175 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr></table>As of <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 2024, the <span class=\"_ _1\"></span>carrying amount of <span class=\"_ _1\"></span>exploration and <span class=\"_ _1\"></span>evaluation <span class=\"_ _1\"></span>assets was <span class=\"_ _1\"></span>reviewed for impairment. <span class=\"_ _3\"></span>Following <span class=\"_ _5\"></span>management's <span class=\"_ _3\"></span>assessment,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _3\"></span>recognised <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>full <span class=\"_ _3\"></span>impairment <span class=\"_ _5\"></span>of \u20ac1.<span class=\"ff1\">2 <span class=\"_ _5\"></span>million, <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>these <span class=\"_ _5\"></span>projects <span class=\"_ _5\"></span>remain <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>early <span class=\"_ _5\"></span>exploration <span class=\"_ _5\"></span>stage <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>are <span class=\"_ _5\"></span>still <span class=\"_ _5\"></span>far <span class=\"_ _5\"></span>from <span class=\"_ _5\"></span>obtainin<span class=\"_ _0\"></span>g </span>operating mining permits. 20<span class=\"ls0\">. Trade and <span class=\"_ _0\"></span>other receivables<span class=\"_ _0\"></span> </span><table class=\"s w2c1 h11a\" id=\"_6b180967-a35a-4f55-9fef-15c2b5923655\"><tr><td class=\"c x212 y13d9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(Euro <span class=\"ff9\">000\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x213 y13d9 w185 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x214 y13d9 w186 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x212 y13da w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er receivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13db w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13db w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">611 </div></td><td class=\"c x214 y13db w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13dc w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Loans </div></td><td class=\"c x213 y13dc w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">141 </div></td><td class=\"c x214 y13dc w186 h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">233 </div></td></tr><tr><td class=\"c x212 y13dd w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments for servic<span class=\"_ _0\"></span>e contract </div><div class=\"t m0 x11f h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x120 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13dd w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">29<span class=\"ls0\">,<span class=\"lsc\">662</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13dd w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">23,476 </div></td></tr><tr><td class=\"c x212 y13de w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x213 y13de w185 h10\"><div class=\"t m0 x29 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2,838 </div></td><td class=\"c x214 y13de w186 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,686 </div></td></tr><tr><td></td><td class=\"c x213 y13df w185 h10\"><div class=\"t m0 x53 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">33<span class=\"ls0\">,<span class=\"ls3\">25</span>2</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13df w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">26,702 </div></td></tr><tr><td class=\"c x212 y13e0 w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other r<span class=\"_ _0\"></span>eceivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e1 w184 haf\"><div class=\"t m0 x11 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables at fair<span class=\"_ _0\"></span> value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to provisional pri<span class=\"_ _0\"></span>cing</span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x213 y13e1 w185 haf\"><div class=\"t m0 x29 h2 y54c ff2 fs0 fc1 sc0 ls0 ws0\">9,727 </div></td><td class=\"c x214 y13e1 w186 haf\"><div class=\"t m0 x54 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">10,110 </div></td></tr><tr><td class=\"c x150 y13e2 w2c2 hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables from sh<span class=\"_ _0\"></span>areholders at fair value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to p<span class=\"_ _0\"></span>rovisional<span class=\"_ _3c\"> </span></span></div></td><td class=\"c x213 y13e3 w185 h2a\"><div class=\"t m0 x67 h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x214 y13e3 w186 h2a\"><div class=\"t m0 x54 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x150 y13e4 w2c3 hee\"><div class=\"t m0 x14f h12 y129a ffa fs0 fc1 sc0 ls0 ws0\">pricing<span class=\"ff1\"> (Note 31.5)<span class=\"_ _3c\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e5 w184 h16\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other receivables from rela<span class=\"_ _0\"></span>ted parties at amortised<span class=\"_ _0\"></span> cost (Note 31.4) </div></td><td class=\"c x213 y13e5 w185 h16\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13e5 w186 h16\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls59 ws0\">56<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e6 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13e6 w185 h10\"><div class=\"t m0 x84 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e6 w186 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">37<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e7 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">VAT receivable </div></td><td class=\"c x213 y13e7 w185 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">20,898 </div></td><td class=\"c x214 y13e7 w186 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">21,003 </div></td></tr><tr><td class=\"c x212 y13e8 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments  </div></td><td class=\"c x213 y13e8 w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">4,<span class=\"ls89\">507</span> </div></td><td class=\"c x214 y13e8 w186 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,855 </div></td></tr><tr><td class=\"c x212 y13e9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current assets</div><div class=\"t m0 x87 h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13e9 w185 h10\"><div class=\"t m0 x1d h2 y31 ff2 fs0 fc1 sc0 lsc ws0\">65<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e9 w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">782 </div></td></tr><tr><td></td><td class=\"c x213 y13ea w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">36<span class=\"ls0\">,863</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13ea w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">42,897 </div></td></tr><tr><td class=\"c x212 y13eb w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Allowance for expected<span class=\"_ _0\"></span> credit losses </div></td><td class=\"c x213 y13eb w185 h10\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13eb w186 h10\"><div class=\"t m0 x4 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x212 y131e w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total trade and other recei<span class=\"_ _0\"></span>vables </div></td><td class=\"c x213 y131e w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">70,115 </div></td><td class=\"c x214 y131e w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">69,599 </div></td></tr></table>(1<span class=\"ls49\">) </span>On <span class=\"ls36\">28</span> <span class=\"_ _1\"></span>January 2022 the <span class=\"_ _1\"></span>Company signed a loan <span class=\"_ _1\"></span><span class=\"ff9\">for \u20ac15</span> million and o<span class=\"_ _1\"></span>n 8 May 2023 <span class=\"_ _1\"></span>an amendment up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>\u20ac20<span class=\"ff1\"> <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>construction <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>first <span class=\"_ _5\"></span>phase <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>industrial-scale <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(\"Phase <span class=\"_ _5\"></span>I\") <span class=\"_ _5\"></span>that<span class=\"_ _e\"></span> </span>utilises  the <span class=\"_ _f\"> </span>E-LIX  S<span class=\"_ _0\"></span>ystem<span class=\"lse\">.  </span>This <span class=\"_ _f\"> </span>loan  was <span class=\"_ _f\"> </span>granted  f<span class=\"_ _0\"></span>or  a  fixed <span class=\"_ _6\"> </span>ter<span class=\"_ _1\"></span>m  of <span class=\"_ _f\"> </span>10  years <span class=\"_ _f\"> </span>since  the  st<span class=\"_ _0\"></span>art  of<span class=\"_ _0\"></span> commercial <span class=\"_ _6\"> </span>production<span class=\"lse\">. <span class=\"_ _6\"> </span></span>This <span class=\"_ _6\"> </span>balance <span class=\"_ _6\"> </span>includes <span class=\"_ _6\"> </span>capitalised <span class=\"_ _6\"> </span>interest, <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>repayment <span class=\"_ _6\"> </span>will <span class=\"_ _6\"> </span>be <span class=\"_ _6\"> </span>made through the use of the <span class=\"_ _0\"></span>E-LIX technology. (1) This <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>also <span class=\"_ _5\"></span><span class=\"ff9\">includes <span class=\"_ _5\"></span>\u20ac</span>7.6 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>efer <span class=\"_ _5\"></span>additional <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>classified <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>prepa<span class=\"_ _0\"></span>yments <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to Industrial Plant of Proyect<span class=\"_ _0\"></span>o E-LIX (see note 13). Trade receivables a<span class=\"_ _0\"></span>re shown net of any inte<span class=\"_ _0\"></span>rest applied to prepaymen<span class=\"_ _0\"></span>ts. Payment terms a<span class=\"_ _0\"></span>re aligned with <span class=\"_ _1\"></span>offtake <span class=\"_ _1\"></span>agreements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _5\"></span>standard<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>enerally <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>7 <span class=\"_ _5\"></span>days<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>90% <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>invoice <span class=\"_ _1\"></span>and the <span class=\"_ _5\"></span>remaining <span class=\"_ _5\"></span>10% <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>settlement <span class=\"_ _5\"></span>date <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>can <span class=\"_ _5\"></span>vary <span class=\"_ _5\"></span>between <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>months. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of trade and other receivables <span class=\"_ _0\"></span>approximate their book valu<span class=\"_ _0\"></span>es. Non-<span class=\"ff9\">current <span class=\"_ _c\"> </span>deposit<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>included <span class=\"_ _c\"> </span>\u20ac250k <span class=\"_ _c\"> </span>(\u20ac250k<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>at <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>December <span class=\"_ _c\"> </span>202<span class=\"ff1\">3) <span class=\"_ _a\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>collateral <span class=\"_ _c\"> </span>for <span class=\"_ _c\"> </span>ban<span class=\"_ _0\"></span>k </span></span>guarantees, <span class=\"_ _6\"> </span>which  w<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecorded <span class=\"_ _6\"> </span>as  re<span class=\"_ _0\"></span>stricted <span class=\"_ _f\"> </span>cash <span class=\"_ _6\"> </span>(or  deposi<span class=\"_ _0\"></span>t)<span class=\"_ _1\"></span>  in<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Proyecto <span class=\"_ _6\"> </span>Riotinto <span class=\"_ _f\"> </span>and  <span class=\"ff9\">\u20ac334<span class=\"_ _e\"></span>k </span>related to Proyecto Ma<span class=\"_ _0\"></span>sa Valverde<span class=\"lse\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "16. Investment i<span class=\"_ _0\"></span>n joint ventur<span class=\"_ _0\"></span>e <table class=\"s w2ae h115\" id=\"_6e2d4226-54ee-436e-8ce1-4423f598ab7d\"><tr><td></td><td></td><td class=\"c x1fb y13b3 w2af hfd\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Country of</div></td><td class=\"c x1fc y13b3 w2b0 hfd\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Effective proportion <span class=\"_ _0\"></span>of shares</div></td></tr><tr><td class=\"c x16d y13b4 w176 h2a\"><div class=\"t m0 x50 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x46 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Company name </div></td><td class=\"c x1fd y13b4 w177 h2a\"><div class=\"t m0 x84 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x97 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Principal activities </div></td><td class=\"c x1fe y13b5 w2b1 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">incorporation</div></td><td class=\"c x1ff y13b5 w2b2 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">held at 31 December 2015<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x150 y13b6 w2b3 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Recursos Cuenca Minera</div></td><td class=\"c x200 y13b6 w2b4 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Exploitation of tailing<span class=\"_ _3c\"> </span></div></td><td class=\"c x201 y13b7 w178 hb8\"><div class=\"t m0 x20 h12 y148 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x202 y13b7 w179 hb8\"><div class=\"t m0 x1e h12 y148 ff1 fs0 fc1 sc0 ls0 ws0\">50% </div></td></tr><tr><td class=\"c x150 y13b8 w2b5 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.<span class=\"_ _3c\"> </span></div></td><td class=\"c x200 y13b8 w2b6 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">dams and waste areas<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x200 y12c0 w2b7 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">resources<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr></table>In 2012, ARM initiated a 50/50 joint venture with Rumbo to assess and leverage the potential of class B <span class=\"_ _4\"> </span>resources <span class=\"_ _6\"> </span>within <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>tailings <span class=\"_ _6\"> </span>dam <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>waste <span class=\"_ _4\"> </span>areas <span class=\"_ _4\"> </span>at <span class=\"_ _6\"> </span>Proyecto <span class=\"_ _6\"> </span>Riotinto. <span class=\"_ _6\"> </span>Pursuant <span class=\"_ _4\"> </span>to <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>joint venture agreement, ARM <span class=\"_ _1\"></span>served <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>the o<span class=\"_ _1\"></span>perator and <span class=\"_ _1\"></span>reimbursed <span class=\"_ _1\"></span>Rumbo for <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>expenses linked <span class=\"_ _1\"></span>to the  classification  application  for  the  Class<span class=\"_ _0\"></span>  B  resources.  ARM  covered  the  initial  expenses  for  <span class=\"ls63\">a </span>feasibility <span class=\"_ _0\"></span>study, with <span class=\"_ _0\"></span>a maxi<span class=\"_ _0\"></span>mum funding <span class=\"_ _0\"></span>limit <span class=\"ff9\">of <span class=\"_ _e\"></span>\u20ac2.0 <span class=\"_ _0\"></span>million. <span class=\"ff1\">Subsequent <span class=\"_ _e\"></span>costs were <span class=\"_ _0\"></span>shared by <span class=\"_ _0\"></span>the </span></span>joint venture partners in<span class=\"_ _0\"></span> accordance with their respectiv<span class=\"_ _0\"></span>e ownership interests. The Group\u2019s significant a<span class=\"_ _0\"></span>ggregate amounts in resp<span class=\"_ _0\"></span>ect of the joint venture are as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w2b8 h116\" id=\"_4b1b36c5-032f-4e2c-b2cc-fdd75096c3c5\"><tr><td class=\"c x16d y13b9 w17a h16\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x203 y13b9 w17b h16\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1af y13b9 w17c h16\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y13ba w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Intangible assets </div></td><td class=\"c x203 y13ba w17b h10\"><div class=\"t m0 x103 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">94<span class=\"ls0\"> </span></div></td><td class=\"c x1af y13ba w17c h10\"><div class=\"t m0 x103 h12 y31 ff1 fs0 fc1 sc0 ls29 ws0\">94<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y13bb w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Trade and other receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x203 y13bb w17b h10\"><div class=\"t m0 xc9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x1af y13bb w17c h10\"><div class=\"t m0 xd6 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x16d y13bc w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x203 y13bc w17b h10\"><div class=\"t m0 x102 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">15 </div></td><td class=\"c x1af y13bc w17c h10\"><div class=\"t m0 x102 h12 y31 ff1 fs0 fc1 sc0 lsf ws0\">19<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y13bd w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Trade and other payables </div></td><td class=\"c x203 y13bd w17b h10\"><div class=\"t m0 x71 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(115) </div></td><td class=\"c x1af y13bd w17c h10\"><div class=\"t m0 x71 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(115) </div></td></tr><tr><td class=\"c x16d y13be w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Net assets </div></td><td class=\"c x203 y13be w17b h10\"><div class=\"t m0 xd6 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x1af y13be w17c h10\"><div class=\"t m0 xca h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x16d y13bf w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Revenue </div></td><td class=\"c x203 y13bf w17b h10\"><div class=\"t m0 xca h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y13bf w17c h10\"><div class=\"t m0 xca h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13c0 w17a h84\"><div class=\"t m0 x5 h12 yd52 ff1 fs0 fc1 sc0 ls0 ws0\">Expenses </div></td><td class=\"c x203 y13c0 w17b h84\"><div class=\"t m0 xca h12 yd52 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y13c0 w17c h84\"><div class=\"t m0 xca h12 yd52 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13c1 w17a h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Net profit/(loss) after tax </div></td><td class=\"c x203 y13c1 w17b h10\"><div class=\"t m0 xca h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y13c1 w17c h10\"><div class=\"t m0 xca h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"c w2 h0 gs1d\"><div class=\"t m0 x1 h12 ye17 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 ha y27b ff2 fs6 fc1 sc0 ls0 ws0\">17. Deferred tax </div></div><div class=\"gs1e\"><table class=\"s w2b9 h117\" id=\"_fd62b6de-b194-4a17-8917-fee1620a07d1\"><tr><td></td><td class=\"c x205 y13c2 w2ba hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">Consolidat<span class=\"_ _0\"></span>ed<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x206 y13c2 w2bb hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">Consolidat<span class=\"_ _0\"></span>ed income<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x207 y13c3 w2bc hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">statement of<span class=\"_ _3c\"> </span></div></td><td class=\"c x208 y13c4 w2bd hed\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">financial position<span class=\"_ _3c\"> </span></div></td><td class=\"c x209 y13c3 w2be hed\" colspan=\"2\"><div class=\"t m0 x14f h2 y1298 ff5 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x20a y13c5 w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019<span class=\"_ _e\"></span>s)<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c5 w157 h20\"><div class=\"t m0 x8 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"ff2\"> </span></div></td><td class=\"c x20c y13c5 w17f h20\"><div class=\"t m0 xb h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c5 wd h20\"><div class=\"t m0 xd h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c5 w180 h20\"><div class=\"t m0 x9 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13c6 w17d h20\"><div class=\"t m0 x46 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">Deferred tax as<span class=\"_ _0\"></span>set<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x20a y13c7 w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">At 1 January<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c7 w157 h20\"><div class=\"t m0 x9 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">11,282 </div></td><td class=\"c x20c y13c7 w17f h20\"><div class=\"t m0 xd h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">7<span class=\"_ _e\"></span>,<span class=\"_ _1\"></span>293<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c7 wd h20\"><div class=\"t m0 x67 h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c7 w180 h20\"><div class=\"t m0 x6f h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13c8 w17d h1c\"><div class=\"t m0 x46 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax income rela<span class=\"_ _0\"></span>ting to the or<span class=\"_ _0\"></span>igination of </div><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">tempor<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>y differ<span class=\"_ _0\"></span>ences (Not<span class=\"_ _0\"></span>e 10)<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c8 w157 h1c\"><div class=\"t m0 x72 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">6,297 </div></td><td class=\"c x20c y13c8 w17f h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">6,852 <span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c8 wd h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(6,852)<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c8 w180 h1c\"><div class=\"t m0 x15 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">(<span class=\"lsa0\"></span><span class=\"lsa0\">6,</span>297)<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13c9 w17d h1c\"><div class=\"t m0 x46 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax asset due t<span class=\"_ _0\"></span>o losses available<span class=\"_ _0\"></span> against </div><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">future tax<span class=\"_ _0\"></span>able income o<span class=\"_ _0\"></span>verpro<span class=\"_ _e\"></span>vision <span class=\"_ _1\"></span>pre<span class=\"_ _0\"></span>vious ye<span class=\"_ _0\"></span>ars <span class=\"ff1\"> </span></div></td><td class=\"c x20b y13c9 w157 h1c\"><div class=\"t m0 x72 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1a h2 y140 ff2 fs0 fc1 sc0 ls4 ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x20c y13c9 w17f h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13c9 wd h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13c9 w180 h1c\"><div class=\"t m0 x15 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6f h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13ca w17d h1c\"><div class=\"t m0 x46 h12 y149 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax expense r<span class=\"_ _0\"></span>elating t<span class=\"_ _0\"></span>o rev<span class=\"_ _0\"></span>ersal of </div><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">tempor<span class=\"_ _0\"></span>ar<span class=\"_ _1\"></span>y differ<span class=\"_ _0\"></span>ences (Not<span class=\"_ _0\"></span>e 10)<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13ca w157 h1c\"><div class=\"t m0 x72 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xb h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(2,528) </div></td><td class=\"c x20c y13ca w17f h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(2,863)<span class=\"ff1\"> </span></div></td><td class=\"c x20d y13ca wd h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">2,863<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13ca w180 h1c\"><div class=\"t m0 x15 h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xc h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">2,528<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x20a y13cb w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">At 31 December<span class=\"ff1\"> </span></div></td><td class=\"c x20b y13cb w157 h20\"><div class=\"t m0 xa h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">15,085 </div></td><td class=\"c x20c y13cb w17f h20\"><div class=\"t m0 x5d h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">11,282<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x20a y13cc w17d h20\"><div class=\"t m0 x46 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">Deferred<span class=\"_ _0\"></span> tax income/(exp<span class=\"_ _0\"></span>ense) (Note<span class=\"_ _0\"></span> 10)<span class=\"ff1\"> </span></div></td><td></td><td></td><td class=\"c x20d y13cc wd h20\"><div class=\"t m0 x2b h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(3,989)<span class=\"ff1\"> </span></div></td><td class=\"c x20e y13cc w180 h20\"><div class=\"t m0 x5d h2 y140 ff5 fs0 fc1 sc0 ls0 ws0\">(3,7<span class=\"_ _0\"></span>69)<span class=\"ff2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "<div class=\"c w2 h0 gs20\"><div class=\"t m0 x1 h12 yf81 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 ha y106a ff2 fs6 fc1 sc0 ls0 ws0\">18. Inventories<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 y106b ff1 fs0 fc1 sc0 ls0 ws0\">Deferred tax assets are reco<span class=\"_ _0\"></span>gnised for the carry<span class=\"_ _1\"></span>-forward of unused t<span class=\"_ _0\"></span>ax losses and unused tax credits </div><div class=\"t m0 x1 h12 y106c ff1 fs0 fc1 sc0 ls0 ws0\">to <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>extent that <span class=\"_ _1\"></span>it <span class=\"_ _5\"></span>is <span class=\"_ _1\"></span>probabl<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>taxable profits <span class=\"_ _1\"></span>will <span class=\"_ _5\"></span>be <span class=\"_ _1\"></span>available <span class=\"_ _5\"></span>in the <span class=\"_ _5\"></span>futu<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>agai<span class=\"_ _0\"></span>nst <span class=\"_ _1\"></span>which <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yeac ff9 fs0 fc1 sc0 ls0 ws0\">unused <span class=\"_ _e\"></span>ta<span class=\"_ _1\"></span>x <span class=\"_ _e\"></span>losses/credits <span class=\"_ _0\"></span>can <span class=\"_ _e\"></span>be utilised.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>The <span class=\"_ _e\"></span>Group held<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>tax losses <span class=\"_ _e\"></span>amounted <span class=\"_ _e\"></span>to \u20ac<span class=\"ff1\">9.7 <span class=\"_ _e\"></span>million <span class=\"_ _0\"></span>in <span class=\"_ _e\"></span>Spain </span></div><div class=\"t m0 x1 h12 y636 ff1 fs0 fc1 sc0 ls0 ws0\">(2023<span class=\"lse\">: </span><span class=\"ff9\">\u20ac</span>6.0 million). </div><div class=\"t m0 x1 h12 y106d ff1 fs0 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs21\"><table class=\"s w2bf h118\" id=\"_70e9c9c4-56b6-43b6-af9a-b70445ac8043\"><tr><td class=\"c x16d y13cd w30 h10\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x20f y13cd w181 h10\"><div class=\"t m0 x32 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x202 y13cd w182 h10\"><div class=\"t m0 x2a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y13ce w30 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Finished products </div></td><td class=\"c x20f y13ce w181 h10\"><div class=\"t m0 x7a h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">19,732 </div></td><td class=\"c x202 y13ce w182 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">8,416 </div></td></tr><tr><td class=\"c x16d y13cf w30 h16\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Materials and supplies </div></td><td class=\"c x20f y13cf w181 h16\"><div class=\"t m0 xe0 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">25,540 </div></td><td class=\"c x202 y13cf w182 h16\"><div class=\"t m0 x53 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">21,852 </div></td></tr><tr><td class=\"c x16d y13d0 w30 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Work in progress </div></td><td class=\"c x20f y13d0 w181 h10\"><div class=\"t m0 x68 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">3,890 </div></td><td class=\"c x202 y13d0 w182 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">3,046 </div></td></tr><tr><td></td><td class=\"c x20f y13d1 w181 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">49,162 </div></td><td class=\"c x202 y13d1 w182 h10\"><div class=\"t m0 x53 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">33,314 </div></td></tr></table></div>As <span class=\"_ _4\"> </span>at <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>D<span class=\"_ _1\"></span>ecember <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"> </span>copper <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>ncentrate <span class=\"_ _3\"></span>produced <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>not <span class=\"_ _4\"> </span>sold <span class=\"_ _4\"> </span>amounted <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>21,815 <span class=\"_ _4\"> </span>tonnes (FY2023: <span class=\"_ _12\"> </span>6,722 <span class=\"_ _2a\"> </span>tonnes), <span class=\"_ _2a\"> </span>due <span class=\"_ _2a\"> </span>to <span class=\"_ _12\"> </span>timing <span class=\"_ _2a\"> </span>on <span class=\"_ _2a\"> </span>shipments. <span class=\"_ _2a\"> </span>Accordingly, <span class=\"_ _12\"> </span>the <span class=\"_ _2a\"> </span>inventory <span class=\"_ _12\"> </span>for <span class=\"_ _2a\"> </span>copper concentrate <span class=\"ff9\">was <span class=\"_ _5\"></span>\u20ac19.7 million</span> <span class=\"_ _1\"></span><span class=\"ff9\">(FY2023: \u20ac8.4 <span class=\"_ _5\"></span>milli<span class=\"_ _0\"></span>on<span class=\"ff1\">). <span class=\"_ _1\"></span>During <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>recorded <span class=\"_ _1\"></span>cost </span></span>of sales amounting to \u20ac<span class=\"ff1\">242.<span class=\"_ _0\"></span>2 <span class=\"ff9\">million (FY2023: \u20ac247.3 million).</span> </span>Materials <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>supplies <span class=\"_ _6\"> </span>relate <span class=\"_ _f\"> </span>mainly <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>machinery <span class=\"_ _6\"> </span>spare <span class=\"_ _6\"> </span>parts. <span class=\"_ _f\"> </span>Work <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>progress <span class=\"_ _6\"> </span>represents <span class=\"_ _6\"> </span>ore stockpiles, which is ore<span class=\"_ _0\"></span> that has been extracted and is<span class=\"_ _0\"></span> available for further pr<span class=\"_ _0\"></span>ocessing. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "19. Loans <table class=\"s w2c0 h119\" id=\"_fe844ea8-26c9-4488-8309-d591263e3d74\"><tr><td class=\"c x16d y13d2 w183 h10\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1ac y13d2 w175 h10\"><div class=\"t m0 x1f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x210 y13d2 w174 h10\"><div class=\"t m0 x53 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y13d3 w183 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current loans </div></td><td></td><td></td></tr><tr><td class=\"c x16d y13d4 w183 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Loans  </div></td><td class=\"c x1ac y13d4 w175 h10\"><div class=\"t m0 x8 h2 y43 ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">627</span><span class=\"ls0\"> </span></div></td><td class=\"c x210 y13d4 w174 h10\"><div class=\"t m0 x18 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1ac y13d5 w175 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">627</span><span class=\"ls0\"> </span></div></td><td class=\"c x210 y13d5 w174 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y13d6 w183 h16\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Current loans </div></td><td></td><td></td></tr><tr><td class=\"c x16d y13d7 w183 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Loans  </div></td><td class=\"c x1ac y13d7 w175 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">5,352 </div></td><td class=\"c x210 y13d7 w174 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1ac y13d8 w175 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">5,352 </div></td><td class=\"c x210 y13d8 w174 h10\"><div class=\"t m0 x18 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr></table>During 2024, the <span class=\"_ _1\"></span>Company reassessed the classification of <span class=\"_ _1\"></span>a loan related <span class=\"_ _1\"></span>to the funding o<span class=\"_ _1\"></span>f the E<span class=\"_ _5\"></span>-LIX<span class=\"_ _0\"></span> pilot pl<span class=\"_ _0\"></span>ant. <span class=\"_ _0\"></span>This l<span class=\"_ _0\"></span>oan, o<span class=\"_ _0\"></span>riginally cl<span class=\"_ _0\"></span>assified a<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>repayments for <span class=\"_ _e\"></span>service con<span class=\"_ _0\"></span>tract unde<span class=\"_ _0\"></span>r tra<span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>receivables, has <span class=\"_ _a\"> </span>been <span class=\"_ _7\"> </span>reclassified <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>a <span class=\"_ _a\"> </span>non-current <span class=\"_ _7\"> </span>loan, <span class=\"_ _7\"> </span>as <span class=\"_ _a\"> </span>it <span class=\"_ _a\"> </span>is <span class=\"_ _7\"> </span>now <span class=\"_ _a\"> </span>considered<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>more <span class=\"_ _7\"> </span>probable <span class=\"_ _7\"> </span>tha<span class=\"_ _1\"></span>t <span class=\"_ _7\"> </span>the recoverability will be in c<span class=\"_ _0\"></span>ash rather than through the use <span class=\"_ _0\"></span>of the E<span class=\"_ _1\"></span>-LIX technology. The <span class=\"_ _1\"></span>original <span class=\"_ _1\"></span>agreement with <span class=\"_ _1\"></span>Lain <span class=\"_ _1\"></span>Technologies <span class=\"_ _1\"></span>Ltd. co<span class=\"_ _1\"></span>ntemplated both <span class=\"_ _1\"></span>possibilities<span class=\"ff9\">\u2014</span>r<span class=\"_ _1\"></span>epayment in cash or recove<span class=\"_ _0\"></span>ry through th<span class=\"_ _0\"></span>e use of the <span class=\"_ _0\"></span>E-LIX technology. Initially, the C<span class=\"_ _0\"></span>ompany exp<span class=\"_ _0\"></span>ected to recover<span class=\"_ _0\"></span> the amount through the use of the <span class=\"_ _1\"></span>technology; however,<span class=\"_ _0\"></span> foll<span class=\"_ _1\"></span>owing a r<span class=\"_ _1\"></span>eassessment,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>it has now been concluded that repayment i<span class=\"_ _0\"></span>n cash is the more probable <span class=\"_ _0\"></span>outcome. This <span class=\"_ _4\"> </span>change <span class=\"_ _4\"> </span>in <span class=\"_ _3\"> </span>classification <span class=\"_ _4\"> </span>is <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>reclassification <span class=\"_ _3\"> </span>and <span class=\"_ _4\"> </span>not <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>correction <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>an <span class=\"_ _4\"> </span>error, <span class=\"_ _3\"></span>as <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>previous classification w<span class=\"_ _0\"></span>as based o<span class=\"_ _0\"></span>n the C<span class=\"_ _0\"></span>ompany\u2019s best<span class=\"_ _0\"></span> estimate <span class=\"_ _0\"></span>at the tim<span class=\"_ _0\"></span>e. Given <span class=\"_ _0\"></span>the updat<span class=\"_ _0\"></span>ed assessment<span class=\"_ _0\"></span> of the expected recovery m<span class=\"_ _0\"></span>ethod, the loan has been p<span class=\"_ _0\"></span>resented accordingly in 2024. N<span class=\"ls26\">on</span>-current l<span class=\"_ _0\"></span>oans are refer<span class=\"_ _0\"></span>red to the l<span class=\"_ _0\"></span>oan with Lain <span class=\"_ _0\"></span>Technologies <span class=\"_ _0\"></span>regarding the <span class=\"_ _0\"></span>Pilot Plant. <span class=\"_ _0\"></span>Includes principal <span class=\"_ _5\"></span>for <span class=\"_ _1\"></span>\u20ac2.3 <span class=\"_ _5\"></span>million<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>plus <span class=\"_ _1\"></span>\u20ac0.3 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>interest <span class=\"_ _1\"></span>accumulated <span class=\"_ _5\"></span>(se<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>note <span class=\"_ _1\"></span>13). <span class=\"_ _5\"></span>This <span class=\"_ _1\"></span>balance <span class=\"_ _5\"></span>bears<span class=\"_ _0\"></span> interest <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>EURIBOR <span class=\"_ _5\"></span>12M <span class=\"_ _1\"></span>+ <span class=\"_ _5\"></span>2%. <span class=\"_ _5\"></span>This<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>amount <span class=\"_ _5\"></span>has <span class=\"_ _1\"></span>been <span class=\"_ _5\"></span>reclassified <span class=\"_ _1\"></span>from <span class=\"_ _5\"></span>prepayments <span class=\"_ _1\"></span>regarding <span class=\"_ _5\"></span>th<span class=\"_ _0\"></span>e previous year. On <span class=\"_ _5\"></span>30 <span class=\"_ _1\"></span>September <span class=\"_ _1\"></span>2024 <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _5\"></span>signed <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>convertible <span class=\"_ _1\"></span>loan, <span class=\"_ _5\"></span>granting <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>credit <span class=\"_ _1\"></span>facility <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>up <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>a maximum amount <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>\u20ac10 <span class=\"_ _1\"></span>million. This <span class=\"_ _1\"></span>facility <span class=\"_ _1\"></span>was granted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fixed <span class=\"_ _1\"></span>term up <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025.<span class=\"_ _0\"></span> This <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>bears <span class=\"_ _1\"></span>interest <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>EURIBOR <span class=\"_ _1\"></span>3M <span class=\"_ _5\"></span>+ <span class=\"_ _5\"></span>2%. <span class=\"_ _5\"></span>This <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span><span class=\"ff9\">includes <span class=\"_ _5\"></span>\u20ac5.3 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>referred <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the </span>convertible loan with Lain <span class=\"_ _0\"></span>Technologies Ltd plus \u20ac0.1.<span class=\"_ _0\"></span> of interest accumulated (s<span class=\"_ _0\"></span>ee note 13).<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "20<span class=\"ls0\">. Trade and <span class=\"_ _0\"></span>other receivables<span class=\"_ _0\"></span> </span><table class=\"s w2c1 h11a\" id=\"_6b180967-a35a-4f55-9fef-15c2b5923655\"><tr><td class=\"c x212 y13d9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(Euro <span class=\"ff9\">000\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x213 y13d9 w185 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x214 y13d9 w186 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x212 y13da w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er receivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13db w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13db w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">611 </div></td><td class=\"c x214 y13db w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13dc w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Loans </div></td><td class=\"c x213 y13dc w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">141 </div></td><td class=\"c x214 y13dc w186 h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">233 </div></td></tr><tr><td class=\"c x212 y13dd w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments for servic<span class=\"_ _0\"></span>e contract </div><div class=\"t m0 x11f h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x120 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13dd w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">29<span class=\"ls0\">,<span class=\"lsc\">662</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13dd w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">23,476 </div></td></tr><tr><td class=\"c x212 y13de w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x213 y13de w185 h10\"><div class=\"t m0 x29 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2,838 </div></td><td class=\"c x214 y13de w186 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,686 </div></td></tr><tr><td></td><td class=\"c x213 y13df w185 h10\"><div class=\"t m0 x53 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">33<span class=\"ls0\">,<span class=\"ls3\">25</span>2</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13df w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">26,702 </div></td></tr><tr><td class=\"c x212 y13e0 w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other r<span class=\"_ _0\"></span>eceivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e1 w184 haf\"><div class=\"t m0 x11 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables at fair<span class=\"_ _0\"></span> value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to provisional pri<span class=\"_ _0\"></span>cing</span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x213 y13e1 w185 haf\"><div class=\"t m0 x29 h2 y54c ff2 fs0 fc1 sc0 ls0 ws0\">9,727 </div></td><td class=\"c x214 y13e1 w186 haf\"><div class=\"t m0 x54 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">10,110 </div></td></tr><tr><td class=\"c x150 y13e2 w2c2 hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables from sh<span class=\"_ _0\"></span>areholders at fair value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to p<span class=\"_ _0\"></span>rovisional<span class=\"_ _3c\"> </span></span></div></td><td class=\"c x213 y13e3 w185 h2a\"><div class=\"t m0 x67 h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x214 y13e3 w186 h2a\"><div class=\"t m0 x54 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x150 y13e4 w2c3 hee\"><div class=\"t m0 x14f h12 y129a ffa fs0 fc1 sc0 ls0 ws0\">pricing<span class=\"ff1\"> (Note 31.5)<span class=\"_ _3c\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e5 w184 h16\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other receivables from rela<span class=\"_ _0\"></span>ted parties at amortised<span class=\"_ _0\"></span> cost (Note 31.4) </div></td><td class=\"c x213 y13e5 w185 h16\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13e5 w186 h16\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls59 ws0\">56<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e6 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13e6 w185 h10\"><div class=\"t m0 x84 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e6 w186 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">37<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e7 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">VAT receivable </div></td><td class=\"c x213 y13e7 w185 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">20,898 </div></td><td class=\"c x214 y13e7 w186 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">21,003 </div></td></tr><tr><td class=\"c x212 y13e8 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments  </div></td><td class=\"c x213 y13e8 w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">4,<span class=\"ls89\">507</span> </div></td><td class=\"c x214 y13e8 w186 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,855 </div></td></tr><tr><td class=\"c x212 y13e9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current assets</div><div class=\"t m0 x87 h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13e9 w185 h10\"><div class=\"t m0 x1d h2 y31 ff2 fs0 fc1 sc0 lsc ws0\">65<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e9 w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">782 </div></td></tr><tr><td></td><td class=\"c x213 y13ea w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">36<span class=\"ls0\">,863</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13ea w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">42,897 </div></td></tr><tr><td class=\"c x212 y13eb w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Allowance for expected<span class=\"_ _0\"></span> credit losses </div></td><td class=\"c x213 y13eb w185 h10\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13eb w186 h10\"><div class=\"t m0 x4 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x212 y131e w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total trade and other recei<span class=\"_ _0\"></span>vables </div></td><td class=\"c x213 y131e w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">70,115 </div></td><td class=\"c x214 y131e w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">69,599 </div></td></tr></table>(1<span class=\"ls49\">) </span>On <span class=\"ls36\">28</span> <span class=\"_ _1\"></span>January 2022 the <span class=\"_ _1\"></span>Company signed a loan <span class=\"_ _1\"></span><span class=\"ff9\">for \u20ac15</span> million and o<span class=\"_ _1\"></span>n 8 May 2023 <span class=\"_ _1\"></span>an amendment up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>\u20ac20<span class=\"ff1\"> <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>construction <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>first <span class=\"_ _5\"></span>phase <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>industrial-scale <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(\"Phase <span class=\"_ _5\"></span>I\") <span class=\"_ _5\"></span>that<span class=\"_ _e\"></span> </span>utilises  the <span class=\"_ _f\"> </span>E-LIX  S<span class=\"_ _0\"></span>ystem<span class=\"lse\">.  </span>This <span class=\"_ _f\"> </span>loan  was <span class=\"_ _f\"> </span>granted  f<span class=\"_ _0\"></span>or  a  fixed <span class=\"_ _6\"> </span>ter<span class=\"_ _1\"></span>m  of <span class=\"_ _f\"> </span>10  years <span class=\"_ _f\"> </span>since  the  st<span class=\"_ _0\"></span>art  of<span class=\"_ _0\"></span> commercial <span class=\"_ _6\"> </span>production<span class=\"lse\">. <span class=\"_ _6\"> </span></span>This <span class=\"_ _6\"> </span>balance <span class=\"_ _6\"> </span>includes <span class=\"_ _6\"> </span>capitalised <span class=\"_ _6\"> </span>interest, <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>repayment <span class=\"_ _6\"> </span>will <span class=\"_ _6\"> </span>be <span class=\"_ _6\"> </span>made through the use of the <span class=\"_ _0\"></span>E-LIX technology. (1) This <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>also <span class=\"_ _5\"></span><span class=\"ff9\">includes <span class=\"_ _5\"></span>\u20ac</span>7.6 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>efer <span class=\"_ _5\"></span>additional <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>classified <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>prepa<span class=\"_ _0\"></span>yments <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to Industrial Plant of Proyect<span class=\"_ _0\"></span>o E-LIX (see note 13). Trade receivables a<span class=\"_ _0\"></span>re shown net of any inte<span class=\"_ _0\"></span>rest applied to prepaymen<span class=\"_ _0\"></span>ts. Payment terms a<span class=\"_ _0\"></span>re aligned with <span class=\"_ _1\"></span>offtake <span class=\"_ _1\"></span>agreements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _5\"></span>standard<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>enerally <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>7 <span class=\"_ _5\"></span>days<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>90% <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>invoice <span class=\"_ _1\"></span>and the <span class=\"_ _5\"></span>remaining <span class=\"_ _5\"></span>10% <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>settlement <span class=\"_ _5\"></span>date <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>can <span class=\"_ _5\"></span>vary <span class=\"_ _5\"></span>between <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>months. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of trade and other receivables <span class=\"_ _0\"></span>approximate their book valu<span class=\"_ _0\"></span>es. Non-<span class=\"ff9\">current <span class=\"_ _c\"> </span>deposit<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>included <span class=\"_ _c\"> </span>\u20ac250k <span class=\"_ _c\"> </span>(\u20ac250k<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>at <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>December <span class=\"_ _c\"> </span>202<span class=\"ff1\">3) <span class=\"_ _a\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>collateral <span class=\"_ _c\"> </span>for <span class=\"_ _c\"> </span>ban<span class=\"_ _0\"></span>k </span></span>guarantees, <span class=\"_ _6\"> </span>which  w<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecorded <span class=\"_ _6\"> </span>as  re<span class=\"_ _0\"></span>stricted <span class=\"_ _f\"> </span>cash <span class=\"_ _6\"> </span>(or  deposi<span class=\"_ _0\"></span>t)<span class=\"_ _1\"></span>  in<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Proyecto <span class=\"_ _6\"> </span>Riotinto <span class=\"_ _f\"> </span>and  <span class=\"ff9\">\u20ac334<span class=\"_ _e\"></span>k </span>related to Proyecto Ma<span class=\"_ _0\"></span>sa Valverde<span class=\"lse\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "20<span class=\"ls0\">. Trade and <span class=\"_ _0\"></span>other receivables<span class=\"_ _0\"></span> </span><table class=\"s w2c1 h11a\" id=\"_6b180967-a35a-4f55-9fef-15c2b5923655\"><tr><td class=\"c x212 y13d9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(Euro <span class=\"ff9\">000\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x213 y13d9 w185 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x214 y13d9 w186 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x212 y13da w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er receivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13db w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13db w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">611 </div></td><td class=\"c x214 y13db w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13dc w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Loans </div></td><td class=\"c x213 y13dc w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">141 </div></td><td class=\"c x214 y13dc w186 h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">233 </div></td></tr><tr><td class=\"c x212 y13dd w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments for servic<span class=\"_ _0\"></span>e contract </div><div class=\"t m0 x11f h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x120 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13dd w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">29<span class=\"ls0\">,<span class=\"lsc\">662</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13dd w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">23,476 </div></td></tr><tr><td class=\"c x212 y13de w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x213 y13de w185 h10\"><div class=\"t m0 x29 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2,838 </div></td><td class=\"c x214 y13de w186 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,686 </div></td></tr><tr><td></td><td class=\"c x213 y13df w185 h10\"><div class=\"t m0 x53 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">33<span class=\"ls0\">,<span class=\"ls3\">25</span>2</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13df w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">26,702 </div></td></tr><tr><td class=\"c x212 y13e0 w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other r<span class=\"_ _0\"></span>eceivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e1 w184 haf\"><div class=\"t m0 x11 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables at fair<span class=\"_ _0\"></span> value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to provisional pri<span class=\"_ _0\"></span>cing</span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x213 y13e1 w185 haf\"><div class=\"t m0 x29 h2 y54c ff2 fs0 fc1 sc0 ls0 ws0\">9,727 </div></td><td class=\"c x214 y13e1 w186 haf\"><div class=\"t m0 x54 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">10,110 </div></td></tr><tr><td class=\"c x150 y13e2 w2c2 hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables from sh<span class=\"_ _0\"></span>areholders at fair value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to p<span class=\"_ _0\"></span>rovisional<span class=\"_ _3c\"> </span></span></div></td><td class=\"c x213 y13e3 w185 h2a\"><div class=\"t m0 x67 h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x214 y13e3 w186 h2a\"><div class=\"t m0 x54 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x150 y13e4 w2c3 hee\"><div class=\"t m0 x14f h12 y129a ffa fs0 fc1 sc0 ls0 ws0\">pricing<span class=\"ff1\"> (Note 31.5)<span class=\"_ _3c\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e5 w184 h16\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other receivables from rela<span class=\"_ _0\"></span>ted parties at amortised<span class=\"_ _0\"></span> cost (Note 31.4) </div></td><td class=\"c x213 y13e5 w185 h16\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13e5 w186 h16\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls59 ws0\">56<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e6 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13e6 w185 h10\"><div class=\"t m0 x84 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e6 w186 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">37<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e7 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">VAT receivable </div></td><td class=\"c x213 y13e7 w185 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">20,898 </div></td><td class=\"c x214 y13e7 w186 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">21,003 </div></td></tr><tr><td class=\"c x212 y13e8 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments  </div></td><td class=\"c x213 y13e8 w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">4,<span class=\"ls89\">507</span> </div></td><td class=\"c x214 y13e8 w186 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,855 </div></td></tr><tr><td class=\"c x212 y13e9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current assets</div><div class=\"t m0 x87 h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13e9 w185 h10\"><div class=\"t m0 x1d h2 y31 ff2 fs0 fc1 sc0 lsc ws0\">65<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e9 w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">782 </div></td></tr><tr><td></td><td class=\"c x213 y13ea w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">36<span class=\"ls0\">,863</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13ea w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">42,897 </div></td></tr><tr><td class=\"c x212 y13eb w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Allowance for expected<span class=\"_ _0\"></span> credit losses </div></td><td class=\"c x213 y13eb w185 h10\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13eb w186 h10\"><div class=\"t m0 x4 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x212 y131e w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total trade and other recei<span class=\"_ _0\"></span>vables </div></td><td class=\"c x213 y131e w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">70,115 </div></td><td class=\"c x214 y131e w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">69,599 </div></td></tr></table>(1<span class=\"ls49\">) </span>On <span class=\"ls36\">28</span> <span class=\"_ _1\"></span>January 2022 the <span class=\"_ _1\"></span>Company signed a loan <span class=\"_ _1\"></span><span class=\"ff9\">for \u20ac15</span> million and o<span class=\"_ _1\"></span>n 8 May 2023 <span class=\"_ _1\"></span>an amendment up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>\u20ac20<span class=\"ff1\"> <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>construction <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>first <span class=\"_ _5\"></span>phase <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>industrial-scale <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(\"Phase <span class=\"_ _5\"></span>I\") <span class=\"_ _5\"></span>that<span class=\"_ _e\"></span> </span>utilises  the <span class=\"_ _f\"> </span>E-LIX  S<span class=\"_ _0\"></span>ystem<span class=\"lse\">.  </span>This <span class=\"_ _f\"> </span>loan  was <span class=\"_ _f\"> </span>granted  f<span class=\"_ _0\"></span>or  a  fixed <span class=\"_ _6\"> </span>ter<span class=\"_ _1\"></span>m  of <span class=\"_ _f\"> </span>10  years <span class=\"_ _f\"> </span>since  the  st<span class=\"_ _0\"></span>art  of<span class=\"_ _0\"></span> commercial <span class=\"_ _6\"> </span>production<span class=\"lse\">. <span class=\"_ _6\"> </span></span>This <span class=\"_ _6\"> </span>balance <span class=\"_ _6\"> </span>includes <span class=\"_ _6\"> </span>capitalised <span class=\"_ _6\"> </span>interest, <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>repayment <span class=\"_ _6\"> </span>will <span class=\"_ _6\"> </span>be <span class=\"_ _6\"> </span>made through the use of the <span class=\"_ _0\"></span>E-LIX technology. (1) This <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>also <span class=\"_ _5\"></span><span class=\"ff9\">includes <span class=\"_ _5\"></span>\u20ac</span>7.6 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>efer <span class=\"_ _5\"></span>additional <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>classified <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>prepa<span class=\"_ _0\"></span>yments <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to Industrial Plant of Proyect<span class=\"_ _0\"></span>o E-LIX (see note 13). Trade receivables a<span class=\"_ _0\"></span>re shown net of any inte<span class=\"_ _0\"></span>rest applied to prepaymen<span class=\"_ _0\"></span>ts. Payment terms a<span class=\"_ _0\"></span>re aligned with <span class=\"_ _1\"></span>offtake <span class=\"_ _1\"></span>agreements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _5\"></span>standard<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>enerally <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>7 <span class=\"_ _5\"></span>days<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>90% <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>invoice <span class=\"_ _1\"></span>and the <span class=\"_ _5\"></span>remaining <span class=\"_ _5\"></span>10% <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>settlement <span class=\"_ _5\"></span>date <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>can <span class=\"_ _5\"></span>vary <span class=\"_ _5\"></span>between <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>months. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of trade and other receivables <span class=\"_ _0\"></span>approximate their book valu<span class=\"_ _0\"></span>es. Non-<span class=\"ff9\">current <span class=\"_ _c\"> </span>deposit<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>included <span class=\"_ _c\"> </span>\u20ac250k <span class=\"_ _c\"> </span>(\u20ac250k<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>at <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>December <span class=\"_ _c\"> </span>202<span class=\"ff1\">3) <span class=\"_ _a\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>collateral <span class=\"_ _c\"> </span>for <span class=\"_ _c\"> </span>ban<span class=\"_ _0\"></span>k </span></span>guarantees, <span class=\"_ _6\"> </span>which  w<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecorded <span class=\"_ _6\"> </span>as  re<span class=\"_ _0\"></span>stricted <span class=\"_ _f\"> </span>cash <span class=\"_ _6\"> </span>(or  deposi<span class=\"_ _0\"></span>t)<span class=\"_ _1\"></span>  in<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Proyecto <span class=\"_ _6\"> </span>Riotinto <span class=\"_ _f\"> </span>and  <span class=\"ff9\">\u20ac334<span class=\"_ _e\"></span>k </span>related to Proyecto Ma<span class=\"_ _0\"></span>sa Valverde<span class=\"lse\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "20<span class=\"ls0\">. Trade and <span class=\"_ _0\"></span>other receivables<span class=\"_ _0\"></span> </span><table class=\"s w2c1 h11a\" id=\"_6b180967-a35a-4f55-9fef-15c2b5923655\"><tr><td class=\"c x212 y13d9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(Euro <span class=\"ff9\">000\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x213 y13d9 w185 h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x214 y13d9 w186 h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x212 y13da w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er receivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13db w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13db w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">611 </div></td><td class=\"c x214 y13db w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">307<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13dc w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Loans </div></td><td class=\"c x213 y13dc w185 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">141 </div></td><td class=\"c x214 y13dc w186 h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">233 </div></td></tr><tr><td class=\"c x212 y13dd w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments for servic<span class=\"_ _0\"></span>e contract </div><div class=\"t m0 x11f h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x120 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13dd w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">29<span class=\"ls0\">,<span class=\"lsc\">662</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13dd w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">23,476 </div></td></tr><tr><td class=\"c x212 y13de w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current receivabl<span class=\"_ _0\"></span>es </div></td><td class=\"c x213 y13de w185 h10\"><div class=\"t m0 x29 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2,838 </div></td><td class=\"c x214 y13de w186 h10\"><div class=\"t m0 x54 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,686 </div></td></tr><tr><td></td><td class=\"c x213 y13df w185 h10\"><div class=\"t m0 x53 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">33<span class=\"ls0\">,<span class=\"ls3\">25</span>2</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13df w186 h10\"><div class=\"t m0 x1f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">26,702 </div></td></tr><tr><td class=\"c x212 y13e0 w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other r<span class=\"_ _0\"></span>eceivables </div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e1 w184 haf\"><div class=\"t m0 x11 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables at fair<span class=\"_ _0\"></span> value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to provisional pri<span class=\"_ _0\"></span>cing</span><span class=\"ffa\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x213 y13e1 w185 haf\"><div class=\"t m0 x29 h2 y54c ff2 fs0 fc1 sc0 ls0 ws0\">9,727 </div></td><td class=\"c x214 y13e1 w186 haf\"><div class=\"t m0 x54 h12 y54c ff1 fs0 fc1 sc0 ls0 ws0\">10,110 </div></td></tr><tr><td class=\"c x150 y13e2 w2c2 hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Trade receivables from sh<span class=\"_ _0\"></span>areholders at fair value <span class=\"ff9\">\u2013</span> <span class=\"ffa\">subject to p<span class=\"_ _0\"></span>rovisional<span class=\"_ _3c\"> </span></span></div></td><td class=\"c x213 y13e3 w185 h2a\"><div class=\"t m0 x67 h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x214 y13e3 w186 h2a\"><div class=\"t m0 x54 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x150 y13e4 w2c3 hee\"><div class=\"t m0 x14f h12 y129a ffa fs0 fc1 sc0 ls0 ws0\">pricing<span class=\"ff1\"> (Note 31.5)<span class=\"_ _3c\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x212 y13e5 w184 h16\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other receivables from rela<span class=\"_ _0\"></span>ted parties at amortised<span class=\"_ _0\"></span> cost (Note 31.4) </div></td><td class=\"c x213 y13e5 w185 h16\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13e5 w186 h16\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls59 ws0\">56<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e6 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Deposits </div></td><td class=\"c x213 y13e6 w185 h10\"><div class=\"t m0 x84 h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e6 w186 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">37<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x212 y13e7 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">VAT receivable </div></td><td class=\"c x213 y13e7 w185 h10\"><div class=\"t m0 x8 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">20,898 </div></td><td class=\"c x214 y13e7 w186 h10\"><div class=\"t m0 x7a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">21,003 </div></td></tr><tr><td class=\"c x212 y13e8 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Prepayments  </div></td><td class=\"c x213 y13e8 w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">4,<span class=\"ls89\">507</span> </div></td><td class=\"c x214 y13e8 w186 h10\"><div class=\"t m0 x29 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">5,855 </div></td></tr><tr><td class=\"c x212 y13e9 w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other current assets</div><div class=\"t m0 x87 h17 y507 ff1 fs8 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd0 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x213 y13e9 w185 h10\"><div class=\"t m0 x1d h2 y31 ff2 fs0 fc1 sc0 lsc ws0\">65<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13e9 w186 h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">782 </div></td></tr><tr><td></td><td class=\"c x213 y13ea w185 h10\"><div class=\"t m0 x1f h2 y31 ff2 fs0 fc1 sc0 ls4 ws0\">36<span class=\"ls0\">,863</span><span class=\"ls0\"> </span></div></td><td class=\"c x214 y13ea w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">42,897 </div></td></tr><tr><td class=\"c x212 y13eb w184 h10\"><div class=\"t m0 x11 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Allowance for expected<span class=\"_ _0\"></span> credit losses </div></td><td class=\"c x213 y13eb w185 h10\"><div class=\"t m0 x5c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x214 y13eb w186 h10\"><div class=\"t m0 x4 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x212 y131e w184 h10\"><div class=\"t m0 x11 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total trade and other recei<span class=\"_ _0\"></span>vables </div></td><td class=\"c x213 y131e w185 h10\"><div class=\"t m0 x54 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">70,115 </div></td><td class=\"c x214 y131e w186 h10\"><div class=\"t m0 x8 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">69,599 </div></td></tr></table>(1<span class=\"ls49\">) </span>On <span class=\"ls36\">28</span> <span class=\"_ _1\"></span>January 2022 the <span class=\"_ _1\"></span>Company signed a loan <span class=\"_ _1\"></span><span class=\"ff9\">for \u20ac15</span> million and o<span class=\"_ _1\"></span>n 8 May 2023 <span class=\"_ _1\"></span>an amendment up <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>\u20ac20<span class=\"ff1\"> <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>construction <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>first <span class=\"_ _5\"></span>phase <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>industrial-scale <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(\"Phase <span class=\"_ _5\"></span>I\") <span class=\"_ _5\"></span>that<span class=\"_ _e\"></span> </span>utilises  the <span class=\"_ _f\"> </span>E-LIX  S<span class=\"_ _0\"></span>ystem<span class=\"lse\">.  </span>This <span class=\"_ _f\"> </span>loan  was <span class=\"_ _f\"> </span>granted  f<span class=\"_ _0\"></span>or  a  fixed <span class=\"_ _6\"> </span>ter<span class=\"_ _1\"></span>m  of <span class=\"_ _f\"> </span>10  years <span class=\"_ _f\"> </span>since  the  st<span class=\"_ _0\"></span>art  of<span class=\"_ _0\"></span> commercial <span class=\"_ _6\"> </span>production<span class=\"lse\">. <span class=\"_ _6\"> </span></span>This <span class=\"_ _6\"> </span>balance <span class=\"_ _6\"> </span>includes <span class=\"_ _6\"> </span>capitalised <span class=\"_ _6\"> </span>interest, <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>repayment <span class=\"_ _6\"> </span>will <span class=\"_ _6\"> </span>be <span class=\"_ _6\"> </span>made through the use of the <span class=\"_ _0\"></span>E-LIX technology. (1) This <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>also <span class=\"_ _5\"></span><span class=\"ff9\">includes <span class=\"_ _5\"></span>\u20ac</span>7.6 <span class=\"_ _5\"></span>million <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>efer <span class=\"_ _5\"></span>additional <span class=\"_ _5\"></span>costs <span class=\"_ _5\"></span>classified <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>prepa<span class=\"_ _0\"></span>yments <span class=\"_ _5\"></span>related <span class=\"_ _5\"></span>to Industrial Plant of Proyect<span class=\"_ _0\"></span>o E-LIX (see note 13). Trade receivables a<span class=\"_ _0\"></span>re shown net of any inte<span class=\"_ _0\"></span>rest applied to prepaymen<span class=\"_ _0\"></span>ts. Payment terms a<span class=\"_ _0\"></span>re aligned with <span class=\"_ _1\"></span>offtake <span class=\"_ _1\"></span>agreements <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _5\"></span>standard<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>enerally <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>7 <span class=\"_ _5\"></span>days<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>90% <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>invoice <span class=\"_ _1\"></span>and the <span class=\"_ _5\"></span>remaining <span class=\"_ _5\"></span>10% <span class=\"_ _5\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>settlement <span class=\"_ _5\"></span>date <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>can <span class=\"_ _5\"></span>vary <span class=\"_ _5\"></span>between <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>months. <span class=\"_ _1\"></span>The <span class=\"_ _5\"></span>fair <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>of trade and other receivables <span class=\"_ _0\"></span>approximate their book valu<span class=\"_ _0\"></span>es. Non-<span class=\"ff9\">current <span class=\"_ _c\"> </span>deposit<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>included <span class=\"_ _c\"> </span>\u20ac250k <span class=\"_ _c\"> </span>(\u20ac250k<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>at <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>December <span class=\"_ _c\"> </span>202<span class=\"ff1\">3) <span class=\"_ _a\"> </span>as <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>collateral <span class=\"_ _c\"> </span>for <span class=\"_ _c\"> </span>ban<span class=\"_ _0\"></span>k </span></span>guarantees, <span class=\"_ _6\"> </span>which  w<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>ecorded <span class=\"_ _6\"> </span>as  re<span class=\"_ _0\"></span>stricted <span class=\"_ _f\"> </span>cash <span class=\"_ _6\"> </span>(or  deposi<span class=\"_ _0\"></span>t)<span class=\"_ _1\"></span>  in<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Proyecto <span class=\"_ _6\"> </span>Riotinto <span class=\"_ _f\"> </span>and  <span class=\"ff9\">\u20ac334<span class=\"_ _e\"></span>k </span>related to Proyecto Ma<span class=\"_ _0\"></span>sa Valverde<span class=\"lse\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "21. Other Financi<span class=\"_ _0\"></span>al assets <table class=\"s w2c4 h11b\" id=\"_89759d7b-9728-48cd-adb0-0349dc385409\"><tr><td class=\"c x16d y13ec w187 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d9 y13ec w188 h10\"><div class=\"t m0 x3f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x215 y13ec w51 h10\"><div class=\"t m0 x2b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y13ed w187 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial asset at fair value<span class=\"_ _0\"></span> through OCI (see (a) below) </div></td><td class=\"c x1d9 y13ed w188 h10\"><div class=\"t m0 x23 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,124 </div></td><td class=\"c x215 y13ed w51 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td></tr><tr><td class=\"c x16d y13ee w187 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total current </div></td><td class=\"c x1d9 y13ee w188 h10\"><div class=\"t m0 x5a h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x215 y13ee w51 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">30<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y13ef w187 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Total non-current </div></td><td class=\"c x1d9 y13ef w188 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x215 y13ef w51 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td></tr></table> <span class=\"fc1\">a) Financial assets at fair v<span class=\"_ _0\"></span>alue through OCI  </span><table class=\"s w2c5 h11c\" id=\"_75bee222-50c8-41da-9cda-961649cb7637\"><tr><td class=\"c x16d y13f0 w161 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d9 y13f0 w50 h10\"><div class=\"t m0 x3f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1af y13f0 w65 h10\"><div class=\"t m0 x2b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y13f1 w161 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1d9 y13f1 w50 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x1af y13f1 w65 h10\"><div class=\"t m0 x1d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,134 </div></td></tr><tr><td class=\"c x16d y13f2 w161 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value change reco<span class=\"_ _0\"></span>rded in equity (Note 24) </div></td><td class=\"c x1d9 y13f2 w50 h10\"><div class=\"t m0 x72 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x1af y13f2 w65 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(3) </div></td></tr><tr><td class=\"c x16d y13f3 w161 h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1d9 y13f3 w50 h16\"><div class=\"t m0 x23 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,1<span class=\"ls3\">24</span> </div></td><td class=\"c x1af y13f3 w65 h16\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td></tr></table><table class=\"s w2c6 h11d\" id=\"_76c5d4ae-c1bf-4344-96e8-4110cc3259f5\"><tr><td></td><td></td><td class=\"c x217 y13f4 w2af h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Country of<span class=\"_ _3c\"> </span></div></td><td class=\"c x218 y13f4 w2c7 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Effective proportion <span class=\"_ _0\"></span>of</div></td></tr><tr><td class=\"c x219 y13f5 w189 h4d\"><div class=\"t m0 x50 h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x46 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Company name </div></td><td class=\"c x21a y13f5 w18a h4d\"><div class=\"t m0 x5e h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xa h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Principal activities </div></td><td class=\"c x21b y13f6 w2b1 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">incorporation<span class=\"_ _3c\"> </span></div></td><td class=\"c x21c y13f6 w2c8 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">shares<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x21d y13f7 w2c9 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">held at 31 December 2024<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x150 y13f8 w2ca hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Explotaciones Gallegas<span class=\"_ _3c\"> </span></div></td><td class=\"c x21a y13f9 w18a hb9\"><div class=\"t m0 x5 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration company </div></td><td class=\"c x21e y13f9 w18b hb9\"><div class=\"t m0 x20 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x21f y13f9 w18c hb9\"><div class=\"t m0 x6f h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">12.5% </div></td></tr><tr><td class=\"c x150 y13fa w2cb hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">del Cobre SL<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y13fb w189 hb8\"><div class=\"t m0 x5 h12 y148 ff1 fs0 fc1 sc0 ls0 ws0\">KEFI Minerals Plc </div></td><td class=\"c x220 y13fc w2cc hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Exploration and<span class=\"_ _3c\"> </span></div></td><td class=\"c x21e y13fb w18b hb8\"><div class=\"t m0 x52 h12 y148 ff1 fs0 fc1 sc0 ls8b ws0\">UK<span class=\"ls0\"> </span></div></td><td class=\"c x21f y13fb w18c hb8\"><div class=\"t m0 x1d h12 y148 ff1 fs0 fc1 sc0 ls0 ws0\">0.19% </div></td></tr><tr><td></td><td class=\"c x220 y13fd w2cd hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">development mining<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x220 y13fe w2ce hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">company listed on AIM<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x219 y13ff w189 h30\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Prospech Limited </div></td><td class=\"c x21a y13ff w18a h30\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration company </div></td><td class=\"c x21e y13ff w18b h30\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Australia </div></td><td class=\"c x21f y13ff w18c h30\"><div class=\"t m0 x1d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">0.53% </div></td></tr></table>The <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>decided <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ecognise <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>through <span class=\"_ _3\"></span>Other <span class=\"_ _5\"></span>Comprehensive <span class=\"_ _3\"></span>Income<span class=\"_ _0\"></span> (\u2018OCI\u2019), as explained in N<span class=\"_ _0\"></span>ote 2.12.<span class=\"ff1\"> </span>As <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>Note <span class=\"_ _4\"> </span>2.<span class=\"ls36\">29</span><span class=\"ff9\">, <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _4\"> </span>investment <span class=\"_ _4\"> </span>in <span class=\"_ _3\"></span>Explotaciones <span class=\"_ _4\"> </span>Gallegas <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>Cobre <span class=\"_ _4\"> </span>S.L., <span class=\"_ _4\"> </span>amounting <span class=\"_ _3\"> </span>to </span>\u20ac1,101k, is classified <span class=\"_ _e\"></span>as<span class=\"_ _1\"></span> a Level<span class=\"_ _0\"></span> 3 financial inst<span class=\"_ _0\"></span>rument, as its fair <span class=\"_ _0\"></span>value is based <span class=\"_ _0\"></span>on unobservable inp<span class=\"_ _0\"></span>uts.<span class=\"ff1\"> </span>The  fai<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>  v<span class=\"_ _0\"></span>alue  i<span class=\"_ _0\"></span>s  det<span class=\"_ _0\"></span>ermined <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>valuation <span class=\"_ _6\"> </span>techniques <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>reflect <span class=\"_ _6\"> </span>the  asset\u2019s <span class=\"_ _6\"> </span>nature  and <span class=\"_ _6\"> </span>the absence <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>active <span class=\"_ _a\"> </span>market. <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>primary <span class=\"_ _7\"> </span>methodology <span class=\"_ _7\"> </span>applied <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>a <span class=\"_ _a\"> </span>market-based <span class=\"_ _7\"> </span>approach, considering <span class=\"_ _f\"> </span>comparable <span class=\"_ _f\"> </span>transactions <span class=\"_ _f\"> </span>within <span class=\"_ _f\"> </span>the  minin<span class=\"_ _0\"></span>g  exploration<span class=\"_ _0\"></span>  sector.  Where <span class=\"_ _f\"> </span>such <span class=\"_ _f\"> </span>data  is<span class=\"_ _e\"></span> unavailable, <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>adjusted <span class=\"_ _5\"></span>cost <span class=\"_ _3\"></span>approach, <span class=\"_ _5\"></span>incorporating <span class=\"_ _5\"></span>estimates <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esource<span class=\"_ _0\"></span> potential and exploration p<span class=\"_ _0\"></span>rogress. The valuation is <span class=\"_ _0\"></span>reviewed periodicall<span class=\"_ _0\"></span>y, considering changes in<span class=\"_ _0\"></span> market conditions,<span class=\"_ _0\"></span> commodity prices,<span class=\"_ _0\"></span> and exploration result<span class=\"_ _0\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "21. Other Financi<span class=\"_ _0\"></span>al assets <table class=\"s w2c4 h11b\" id=\"_89759d7b-9728-48cd-adb0-0349dc385409\"><tr><td class=\"c x16d y13ec w187 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d9 y13ec w188 h10\"><div class=\"t m0 x3f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x215 y13ec w51 h10\"><div class=\"t m0 x2b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y13ed w187 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Financial asset at fair value<span class=\"_ _0\"></span> through OCI (see (a) below) </div></td><td class=\"c x1d9 y13ed w188 h10\"><div class=\"t m0 x23 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,124 </div></td><td class=\"c x215 y13ed w51 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td></tr><tr><td class=\"c x16d y13ee w187 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Total current </div></td><td class=\"c x1d9 y13ee w188 h10\"><div class=\"t m0 x5a h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x215 y13ee w51 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls16 ws0\">30<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y13ef w187 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Total non-current </div></td><td class=\"c x1d9 y13ef w188 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td><td class=\"c x215 y13ef w51 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,101 </div></td></tr></table> <span class=\"fc1\">a) Financial assets at fair v<span class=\"_ _0\"></span>alue through OCI  </span><table class=\"s w2c5 h11c\" id=\"_75bee222-50c8-41da-9cda-961649cb7637\"><tr><td class=\"c x16d y13f0 w161 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1d9 y13f0 w50 h10\"><div class=\"t m0 x3f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1af y13f0 w65 h10\"><div class=\"t m0 x2b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y13f1 w161 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1d9 y13f1 w50 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x1af y13f1 w65 h10\"><div class=\"t m0 x1d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,134 </div></td></tr><tr><td class=\"c x16d y13f2 w161 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value change reco<span class=\"_ _0\"></span>rded in equity (Note 24) </div></td><td class=\"c x1d9 y13f2 w50 h10\"><div class=\"t m0 x72 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x1af y13f2 w65 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">(3) </div></td></tr><tr><td class=\"c x16d y13f3 w161 h16\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1d9 y13f3 w50 h16\"><div class=\"t m0 x23 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,1<span class=\"ls3\">24</span> </div></td><td class=\"c x1af y13f3 w65 h16\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,131 </div></td></tr></table><table class=\"s w2c6 h11d\" id=\"_76c5d4ae-c1bf-4344-96e8-4110cc3259f5\"><tr><td></td><td></td><td class=\"c x217 y13f4 w2af h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Country of<span class=\"_ _3c\"> </span></div></td><td class=\"c x218 y13f4 w2c7 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Effective proportion <span class=\"_ _0\"></span>of</div></td></tr><tr><td class=\"c x219 y13f5 w189 h4d\"><div class=\"t m0 x50 h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x46 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Company name </div></td><td class=\"c x21a y13f5 w18a h4d\"><div class=\"t m0 x5e h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xa h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Principal activities </div></td><td class=\"c x21b y13f6 w2b1 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">incorporation<span class=\"_ _3c\"> </span></div></td><td class=\"c x21c y13f6 w2c8 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">shares<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x21d y13f7 w2c9 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">held at 31 December 2024<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x150 y13f8 w2ca hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Explotaciones Gallegas<span class=\"_ _3c\"> </span></div></td><td class=\"c x21a y13f9 w18a hb9\"><div class=\"t m0 x5 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration company </div></td><td class=\"c x21e y13f9 w18b hb9\"><div class=\"t m0 x20 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x21f y13f9 w18c hb9\"><div class=\"t m0 x6f h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">12.5% </div></td></tr><tr><td class=\"c x150 y13fa w2cb hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">del Cobre SL<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y13fb w189 hb8\"><div class=\"t m0 x5 h12 y148 ff1 fs0 fc1 sc0 ls0 ws0\">KEFI Minerals Plc </div></td><td class=\"c x220 y13fc w2cc hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Exploration and<span class=\"_ _3c\"> </span></div></td><td class=\"c x21e y13fb w18b hb8\"><div class=\"t m0 x52 h12 y148 ff1 fs0 fc1 sc0 ls8b ws0\">UK<span class=\"ls0\"> </span></div></td><td class=\"c x21f y13fb w18c hb8\"><div class=\"t m0 x1d h12 y148 ff1 fs0 fc1 sc0 ls0 ws0\">0.19% </div></td></tr><tr><td></td><td class=\"c x220 y13fd w2cd hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">development mining<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x220 y13fe w2ce hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">company listed on AIM<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x219 y13ff w189 h30\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Prospech Limited </div></td><td class=\"c x21a y13ff w18a h30\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration company </div></td><td class=\"c x21e y13ff w18b h30\"><div class=\"t m0 x2b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Australia </div></td><td class=\"c x21f y13ff w18c h30\"><div class=\"t m0 x1d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">0.53% </div></td></tr></table>The <span class=\"_ _3\"></span>Group <span class=\"_ _5\"></span>decided <span class=\"_ _3\"></span>to <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ecognise <span class=\"_ _5\"></span>changes <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>through <span class=\"_ _3\"></span>Other <span class=\"_ _5\"></span>Comprehensive <span class=\"_ _3\"></span>Income<span class=\"_ _0\"></span> (\u2018OCI\u2019), as explained in N<span class=\"_ _0\"></span>ote 2.12.<span class=\"ff1\"> </span>As <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>Note <span class=\"_ _4\"> </span>2.<span class=\"ls36\">29</span><span class=\"ff9\">, <span class=\"_ _4\"> </span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _4\"> </span>investment <span class=\"_ _4\"> </span>in <span class=\"_ _3\"></span>Explotaciones <span class=\"_ _4\"> </span>Gallegas <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>Cobre <span class=\"_ _4\"> </span>S.L., <span class=\"_ _4\"> </span>amounting <span class=\"_ _3\"> </span>to </span>\u20ac1,101k, is classified <span class=\"_ _e\"></span>as<span class=\"_ _1\"></span> a Level<span class=\"_ _0\"></span> 3 financial inst<span class=\"_ _0\"></span>rument, as its fair <span class=\"_ _0\"></span>value is based <span class=\"_ _0\"></span>on unobservable inp<span class=\"_ _0\"></span>uts.<span class=\"ff1\"> </span>The  fai<span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>  v<span class=\"_ _0\"></span>alue  i<span class=\"_ _0\"></span>s  det<span class=\"_ _0\"></span>ermined <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>valuation <span class=\"_ _6\"> </span>techniques <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>reflect <span class=\"_ _6\"> </span>the  asset\u2019s <span class=\"_ _6\"> </span>nature  and <span class=\"_ _6\"> </span>the absence <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>an <span class=\"_ _7\"> </span>active <span class=\"_ _a\"> </span>market. <span class=\"_ _7\"> </span>The <span class=\"_ _7\"> </span>primary <span class=\"_ _7\"> </span>methodology <span class=\"_ _7\"> </span>applied <span class=\"_ _7\"> </span>is <span class=\"_ _7\"> </span>a <span class=\"_ _a\"> </span>market-based <span class=\"_ _7\"> </span>approach, considering <span class=\"_ _f\"> </span>comparable <span class=\"_ _f\"> </span>transactions <span class=\"_ _f\"> </span>within <span class=\"_ _f\"> </span>the  minin<span class=\"_ _0\"></span>g  exploration<span class=\"_ _0\"></span>  sector.  Where <span class=\"_ _f\"> </span>such <span class=\"_ _f\"> </span>data  is<span class=\"_ _e\"></span> unavailable, <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>applies <span class=\"_ _3\"></span>an <span class=\"_ _5\"></span>adjusted <span class=\"_ _5\"></span>cost <span class=\"_ _3\"></span>approach, <span class=\"_ _5\"></span>incorporating <span class=\"_ _5\"></span>estimates <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esource<span class=\"_ _0\"></span> potential and exploration p<span class=\"_ _0\"></span>rogress. The valuation is <span class=\"_ _0\"></span>reviewed periodicall<span class=\"_ _0\"></span>y, considering changes in<span class=\"_ _0\"></span> market conditions,<span class=\"_ _0\"></span> commodity prices,<span class=\"_ _0\"></span> and exploration result<span class=\"_ _0\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "22. Cash and cas<span class=\"_ _0\"></span>h equivalents <table class=\"s w2cf h11f\" id=\"_623abfa3-ae4f-40e7-a6b6-0ab3c7a7b118\"><tr><td class=\"c x1b1 y1400 w18d h10\"><div class=\"t m0 x11 h18 y30 ff9 fs7 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x221 y1400 w18e h10\"><div class=\"t m0 x4d hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x222 y1400 wde h10\"><div class=\"t m0 x20 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x1b1 y1401 w18d h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Unrestricted <span class=\"_ _0\"></span>cash and cash <span class=\"_ _0\"></span>equivalents at Group<span class=\"_ _0\"></span> level </div></td><td class=\"c x221 y1401 w18e h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">43,184<span class=\"fs7\"> </span></div></td><td class=\"c x222 y1401 wde h10\"><div class=\"t m0 x22 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">94,868 </div></td></tr><tr><td class=\"c x1b1 y1402 w18d h10\"><div class=\"t m0 x11 h18 y30 ff1 fs7 fc1 sc0 ls0 ws0\">Unrestricted <span class=\"_ _0\"></span>cash and cash <span class=\"_ _0\"></span>equivalents at Operation<span class=\"_ _e\"></span> <span class=\"_ _1\"></span>level </div></td><td class=\"c x221 y1402 w18e h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">9,694<span class=\"fs7\"> </span></div></td><td class=\"c x222 y1402 wde h10\"><div class=\"t m0 x1b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">26,139<span class=\"fs7\"> </span></div></td></tr><tr><td class=\"c x1b1 y1403 w18d h10\"><div class=\"t m0 x11 hc y30 ff2 fs7 fc1 sc0 ls0 ws0\">Consolidated ca<span class=\"_ _0\"></span>sh and cash <span class=\"_ _0\"></span>equivalents </div></td><td class=\"c x221 y1403 w18e h10\"><div class=\"t m0 x67 h2 y31 ff2 fs0 fc1 sc0 ls89 ws0\">52<span class=\"ls0\">,878</span><span class=\"ls0\"><span class=\"fs7\"> </span></span></div></td><td class=\"c x222 y1403 wde h10\"><div class=\"t m0 x67 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">121,007<span class=\"fs7\"> </span></div></td></tr></table>Cash and cash equivalents <span class=\"_ _0\"></span>denominated in the followi<span class=\"_ _0\"></span>ng currencies: <table class=\"s w2d0 h120\" id=\"_aa664d36-09a4-45ac-93c5-e144fccf12db\"><tr><td class=\"c x16d y1404 w18f h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x223 y1404 w188 h10\"><div class=\"t m0 x3f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x224 y1404 w51 h10\"><div class=\"t m0 x2b h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y1405 w18f h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Euro <span class=\"ff9\">\u2013</span> functional and presen<span class=\"_ _e\"></span>ta<span class=\"_ _1\"></span>tion currency </div></td><td class=\"c x223 y1405 w188 h10\"><div class=\"t m0 x68 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">37,299 </div></td><td class=\"c x224 y1405 w51 h10\"><div class=\"t m0 x68 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">50,470 </div></td></tr><tr><td class=\"c x16d y1406 w18f h10\"><div class=\"t m0 x97 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Great Britain Pound </div></td><td class=\"c x223 y1406 w188 h10\"><div class=\"t m0 x5a h2 y43 ff2 fs0 fc1 sc0 lsb ws0\">70<span class=\"ls0\"> </span></div></td><td class=\"c x224 y1406 w51 h10\"><div class=\"t m0 x1e h12 y43 ff1 fs0 fc1 sc0 ls59 ws0\">52<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1407 w18f h10\"><div class=\"t m0 x97 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">United States Dollar </div></td><td class=\"c x223 y1407 w188 h10\"><div class=\"t m0 x29 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">15,509 </div></td><td class=\"c x224 y1407 w51 h10\"><div class=\"t m0 x68 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">70,485 </div></td></tr><tr><td></td><td class=\"c x223 y1408 w188 h10\"><div class=\"t m0 x68 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x224 y1408 w51 h10\"><div class=\"t m0 x68 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">121,007 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "23. Share capital<span class=\"_ _0\"></span> <table class=\"s w2d1 h121\" id=\"_1659e8ca-4548-417a-b907-757aece72f8a\"><tr><td></td><td class=\"c x226 y1409 w2d2 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Shares<span class=\"_ _3c\"> </span></div></td><td class=\"c x227 y1409 w2d3 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Share Capital<span class=\"_ _3c\"> </span></div></td><td class=\"c x228 y1409 w2d4 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Share premium<span class=\"_ _3c\"> </span></div></td><td class=\"c x229 y1409 w20f hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Total<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x22a y140a w2d5 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">000\u2019s<span class=\"_ _3c\"> </span></div></td><td class=\"c x22b y140a w2d6 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _3c\"> </span></div></td><td class=\"c x22c y140a w2d6 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _3c\"> </span></div></td><td class=\"c x22d y140a w2d6 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x22e y140b w190 h9a\"><div class=\"t m0 x46 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Authorised<span class=\"fc3\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22e y140c w190 hbb\"><div class=\"t m0 x46 h12 y1094 ff1 fs7 fc1 sc0 ls0 ws0\">Ordinary share<span class=\"_ _0\"></span>s of <span class=\"ff9 fs0\">\u20ac0.09</span> each* </div></td><td class=\"c x22f y140c w192 hbb\"><div class=\"t m0 x6f h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">200,000 </div></td><td class=\"c x230 y140c w193 hbb\"><div class=\"t m0 x22 h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">18,000 </div></td><td class=\"c x231 y140c w194 hbb\"><div class=\"t m0 x7e h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x232 y140c w106 hbb\"><div class=\"t m0 x2 h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">18,000 </div></td></tr></table><table class=\"s w2d7 h122\" id=\"_bbe89cdf-c4ea-4023-9939-b6f1b1bf9416\"><tr><td class=\"c x234 y140d w198 h9c\"><div class=\"t m0 x5 hc y54c ff2 fs7 fc4 sc0 ls0 ws0\">Issued and fully p<span class=\"_ _0\"></span>aid </div></td><td></td><td></td><td class=\"c x235 y140d w19b h9c\"><div class=\"t m0 x13 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Shares </div></td><td class=\"c x236 y140e w20c h123\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td><td class=\"c x237 y140e w20c h123\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td><td class=\"c x238 y140d w19d h9c\"><div class=\"t m0 x54 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x239 y140f w2d8 hd4\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Price<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td class=\"c x23a y1410 w2d9 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Capital<span class=\"_ _3c\"> </span></div></td><td class=\"c x23b y1410 w212 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">premium<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x234 y1411 w198 h32\"><div class=\"t m0 x5 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Issue Date </div></td><td class=\"c x239 y1412 w2da hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">(\u00a3)<span class=\"_ _3c\"> </span></div></td><td class=\"c x23c y1411 w19a h32\"><div class=\"t m0 x5 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Details </div></td><td class=\"c x235 y1411 w19b h32\"><div class=\"t m0 x5d h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">000\u2019s<span class=\"ff1\"> </span></div></td><td class=\"c x23d y1411 w19c h32\"><div class=\"t m0 xa h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x23e y1411 w117 h32\"><div class=\"t m0 xd h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x238 y1411 w19d h32\"><div class=\"t m0 x7a h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x150 y1413 w2db h123\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">31 December <span class=\"_ _0\"></span>2022/1<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1414 w2dc hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">January 2023<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td class=\"c x23f y1415 w19f hbd\"><div class=\"t m0 x21 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">139,880 </div></td><td class=\"c x240 y1415 w137 hbd\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">13,596 </div></td><td class=\"c x23e y1415 w180 hbd\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">319,411 </div></td><td class=\"c x241 y1415 w1a0 hbd\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">3<span class=\"ls98\">33</span>,007 </div></td></tr><tr><td class=\"c x234 y1416 w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls3e ws0\">31<span class=\"ls0\">-<span class=\"lsa2\">Dec</span>-23</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x235 y1416 w19b h35\"><div class=\"t m0 x3d hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">139,880 </div></td><td class=\"c x23d y1416 w19c h35\"><div class=\"t m0 xb hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">13,596 </div></td><td class=\"c x23e y1416 w117 h35\"><div class=\"t m0 x4d hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">319,411 </div></td><td class=\"c x238 y1416 w19d h35\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">3<span class=\"ls98\">33</span>,007 </div></td></tr><tr><td class=\"c x234 y1417 w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">9-Feb-<span class=\"ls8e\">24</span><span class=\"ls8e\"><span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x242 y1417 w199 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x23c y1417 w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls49 ws0\">(a)</div><div class=\"t m0 x2e h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y1417 w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls8e ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x23d y1417 w19c h35\"><div class=\"t m0 x23 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x23e y1417 w117 h35\"><div class=\"t m0 x67 hc y10b ff2 fs7 fc1 sc0 lsa ws0\">71<span class=\"ls0\"> </span></div></td><td class=\"c x238 y1417 w19d h35\"><div class=\"t m0 x6f hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">74 </div></td></tr><tr><td class=\"c x234 y1418 w198 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">7-May-<span class=\"ls8e\">24</span><span class=\"ls8e\"><span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x242 y1418 w199 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x23c y1418 w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(b)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y1418 w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls8 ws0\">67<span class=\"ls0\"> </span></div></td><td class=\"c x23d y1418 w19c h35\"><div class=\"t m0 x1b hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x23e y1418 w117 h35\"><div class=\"t m0 x68 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">151 </div></td><td class=\"c x238 y1418 w19d h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">157 </div></td></tr><tr><td class=\"c x234 y1419 w198 h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">22<span class=\"ls0\">-May-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y1419 w199 h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x23c y1419 w19a h34\"><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y10 ff1 fs8 fc1 sc0 ls0 ws0\">(c)</div><div class=\"t m0 x2e h8 y140 ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y1419 w19b h34\"><div class=\"t m0 xa hc y140 ff2 fs7 fc1 sc0 ls0 ws0\">600 </div></td><td class=\"c x23d y1419 w19c h34\"><div class=\"t m0 x67 hc y140 ff2 fs7 fc1 sc0 ls6 ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1419 w117 h34\"><div class=\"t m0 x52 hc y140 ff2 fs7 fc1 sc0 ls0 ws0\">1,368 </div></td><td class=\"c x238 y1419 w19d h34\"><div class=\"t m0 x67 hc y10 ff2 fs7 fc1 sc0 ls0 ws0\">1,421 </div></td></tr><tr><td class=\"c x234 y141a w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">27<span class=\"ls0\">-Jun-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y141a w199 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">4.160 </div></td><td class=\"c x23c y141a w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(d)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y141a w19b h35\"><div class=\"t m0 x9 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">120 </div></td><td class=\"c x23d y141a w19c h35\"><div class=\"t m0 x1b hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">11 </div></td><td class=\"c x23e y141a w117 h35\"><div class=\"t m0 x8 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">570 </div></td><td class=\"c x238 y141a w19d h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls6 ws0\">58<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x234 y141b w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">27<span class=\"ls0\">-Jun-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y141b w199 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x23c y141b w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(d)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y141b w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">36 </div></td><td class=\"c x23d y141b w19c h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x23e y141b w117 h35\"><div class=\"t m0 x7a hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">149 </div></td><td class=\"c x238 y141b w19d h35\"><div class=\"t m0 x1d hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">152 </div></td></tr><tr><td class=\"c x234 y141c w198 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls8e ws0\">27<span class=\"ls0\">-Jun-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y141c w199 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x23c y141c w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(d)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y141c w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">36 </div></td><td class=\"c x23d y141c w19c h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x23e y141c w117 h35\"><div class=\"t m0 x53 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">136 </div></td><td class=\"c x238 y141c w19d h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x234 y141d w198 h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">26<span class=\"ls0\">- Dec <span class=\"_ _0\"></span>24</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x23c y141d w19a h34\"><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">Capital increas<span class=\"_ _0\"></span>e** </div></td><td></td><td class=\"c x23d y141d w19c h34\"><div class=\"t m0 x53 hc y10 ff2 fs7 fc1 sc0 ls0 ws0\">272 </div></td><td></td><td class=\"c x238 y141d w19d h34\"><div class=\"t m0 x1b hc y10 ff2 fs7 fc1 sc0 ls0 ws0\">272 </div></td></tr><tr><td class=\"c x234 y141e w198 h9e\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls8e ws0\">26<span class=\"ls0\">- Dec <span class=\"_ _0\"></span>24</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x23c y141e w19a h9e\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Capital decreas<span class=\"_ _0\"></span>e**  </div></td><td class=\"c x235 y141e w19b h9e\"><div class=\"t m0 x67 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x23d y141e w19c h9e\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(1,279) </div></td><td class=\"c x23e y141e w117 h9e\"><div class=\"t m0 x1b hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x238 y141e w19d h9e\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(1,279) </div></td></tr><tr><td class=\"c x234 y141f w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls3e ws0\">31<span class=\"ls0\">-<span class=\"lsa2\">Dec</span>-2<span class=\"ls3c\">02<span class=\"_ _0\"></span><span class=\"ls0\">4</span></span></span><span class=\"ls0\"><span class=\"ls3c\"><span class=\"ls0\"> </span></span></span></div></td><td></td><td></td><td class=\"c x235 y141f w19b h35\"><div class=\"t m0 x3d hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">140,7<span class=\"lsa3\">59</span> </div></td><td class=\"c x23d y141f w19c h35\"><div class=\"t m0 xb hc y10b ff2 fs7 fc1 sc0 ls3f ws0\">12<span class=\"ls0\">,<span class=\"ls8\">66</span>8</span><span class=\"ls0\"> </span></div></td><td class=\"c x23e y141f w117 h35\"><div class=\"t m0 x1c hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">321,856 </div></td><td class=\"c x238 y141f w19d h35\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls3e ws0\">334<span class=\"ls0\">,<span class=\"lsa3\">52</span>4</span><span class=\"ls0\"> </span></div></td></tr></table>*The <span class=\"_ _3\"></span>Company\u00b4s <span class=\"_ _3\"></span>share <span class=\"_ _3\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>December <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>1<span class=\"ls2e\">40</span>,759,<span class=\"ls14\">043</span> <span class=\"_ _3\"></span>ordinary <span class=\"_ _3\"></span>shares <span class=\"_ _5\"></span>(139,879,209 <span class=\"_ _3\"></span>in 2023) of <span class=\"ff9\">\u20ac</span><span class=\"ls14\">0.</span>09 each. <span class=\"_ _0\"></span> **<span class=\"ls0\"> Decrease of capital from 7.5p to <span class=\"ff9\">\u20ac0.09</span> per sha<span class=\"_ _0\"></span>re </span>Authorised capital The Company\u2019s <span class=\"_ _0\"></span>authorised s<span class=\"_ _0\"></span>hare capital is <span class=\"_ _0\"></span>200,000,000 <span class=\"ff1\">ordinary s<span class=\"_ _0\"></span>hares After the <span class=\"_ _0\"></span><span class=\"ls1a\">re<span class=\"ls0\">-domiciliation<span class=\"_ _0\"></span> </span></span></span>of <span class=\"_ _f\"> </span>Atalaya <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>Spain<span class=\"lse\">, <span class=\"_ _6\"> </span></span>in <span class=\"_ _f\"> </span>order <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>comply <span class=\"_ _f\"> </span>with <span class=\"_ _6\"> </span>Spanish <span class=\"_ _f\"> </span>law, <span class=\"_ _6\"> </span>redeno<span class=\"_ _1\"></span>minate <span class=\"_ _6\"> </span>it <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>euros, <span class=\"_ _f\"> </span>thereby increasing <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>share <span class=\"_ _5\"></span>capital<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(represented <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>140,759,043<span class=\"_ _e\"></span> <span class=\"_ _3\"></span>ordinary <span class=\"_ _1\"></span>shares) <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>12,395,853.02 <span class=\"_ _5\"></span>euros, instead of 10,556,9<span class=\"_ _0\"></span>28.2 GBP, and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue per o<span class=\"_ _0\"></span>rdinary share to <span class=\"_ _0\"></span>0.088065 EUR<span class=\"_ _0\"></span> instead of 0.075 <span class=\"_ _3\"></span>GBP <span class=\"_ _3\"></span>(all<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>applying <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>0.85165 <span class=\"_ _5\"></span>EUR/GBP<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>order <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>round <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>nominal<span class=\"_ _0\"></span> value <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the shares <span class=\"_ _5\"></span>followin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Cross-Border <span class=\"_ _1\"></span>Transformation, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>shareholders <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>agreed <span class=\"_ _1\"></span>to increase <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Company's <span class=\"_ _e\"></span>share <span class=\"_ _0\"></span>capital, cu<span class=\"_ _0\"></span>rrently <span class=\"_ _e\"></span>amounting to <span class=\"_ _e\"></span>\u20ac12,395,853.02, <span class=\"_ _e\"></span>by \u20ac272,<span class=\"_ _0\"></span>460.85. <span class=\"_ _e\"></span>T<span class=\"_ _1\"></span>his has <span class=\"_ _1\"></span>resulted <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>increase <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>\u20ac0<span class=\"ff1\">.001935 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>nominal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>each <span class=\"_ _1\"></span>share, <span class=\"_ _1\"></span>thereby <span class=\"_ _1\"></span>setting <span class=\"_ _5\"></span>the </span>nominal <span class=\"_ _7\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>share <span class=\"_ _a\"> </span>at <span class=\"_ _a\"> </span>\u20ac0.09.<span class=\"ff1\"> <span class=\"_ _a\"> </span>The <span class=\"_ _a\"> </span>share <span class=\"_ _a\"> </span>capital <span class=\"_ _a\"> </span>increase <span class=\"_ _a\"> </span>has <span class=\"_ _a\"> </span>been <span class=\"_ _a\"> </span>carried <span class=\"_ _a\"> </span>out <span class=\"_ _a\"> </span>using </span>distributable reserves.<span class=\"_ _0\"></span> Issued capital  (a)<span class=\"ff7\"> <span class=\"_ _13\"> </span></span><span class=\"ls42\">On</span> <span class=\"_ _5\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>February <span class=\"_ _1\"></span>2024, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _5\"></span>announced <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>issu<span class=\"_ _0\"></span>ed <span class=\"_ _5\"></span>20,000 <span class=\"_ _1\"></span>ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _1\"></span>of 7.5p  in <span class=\"_ _6\"> </span>the  Company<span class=\"_ _0\"></span>  (\u201cOption <span class=\"_ _6\"> </span>Shares\u201d)  pursuant<span class=\"_ _0\"></span>  to<span class=\"_ _0\"></span>  an <span class=\"_ _f\"> </span>exercise <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>share  opti<span class=\"_ _0\"></span>ons  by <span class=\"_ _6\"> </span>an employee. (b)<span class=\"ff7\"> <span class=\"_ _b\"> </span></span>On <span class=\"_ _5\"></span>7 <span class=\"_ _5\"></span>May <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span>A<span class=\"_ _0\"></span>talaya <span class=\"_ _5\"></span>announced <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>66,500 <span class=\"_ _1\"></span>ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>7.5p <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the Company (\u201cOption Shares\u201d) <span class=\"_ _0\"></span>pursuant to an exercise of sh<span class=\"_ _0\"></span>are options by an employee.<span class=\"ff1\"> </span>(c)<span class=\"ff7\"> <span class=\"_ _13\"> </span></span>On 22 May 2024, <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> Compa<span class=\"_ _0\"></span>ny announced tha<span class=\"_ _0\"></span>t it has i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>sued 600,000<span class=\"_ _0\"></span> ordinary sha<span class=\"_ _0\"></span>res of 7.5p<span class=\"_ _0\"></span> in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Company <span class=\"_ _6\"> </span>(\u201cOption <span class=\"_ _4\"> </span>Shares\u201d) <span class=\"_ _4\"> </span>pursuant <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>exercise <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>hare <span class=\"_ _4\"> </span>options <span class=\"_ _6\"> </span>by <span class=\"_ _4\"> </span>a <span class=\"_ _f\"> </span><span class=\"ff1\">person </span>discharging managerial<span class=\"_ _0\"></span> responsibilities (\"PDMR<span class=\"_ _0\"></span>\")<span class=\"_ _1\"></span>. (d)<span class=\"ff7\"> <span class=\"_ _b\"> </span></span>On 27 June 2024, Atalaya an<span class=\"_ _0\"></span>nounced that it has issued 1<span class=\"_ _0\"></span>93,334 ordinary shares of 7.5<span class=\"_ _0\"></span>p in the Company (<span class=\"_ _0\"></span>\"Option <span class=\"_ _0\"></span>Shares\") pursuant <span class=\"_ _e\"></span>to the <span class=\"_ _0\"></span>exercise <span class=\"_ _0\"></span>of share <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ptions by<span class=\"_ _0\"></span> an <span class=\"_ _0\"></span>employee. <span class=\"_ _0\"></span>These<span class=\"_ _0\"></span> options were issued a<span class=\"_ _0\"></span>s part of the Company's long term<span class=\"_ _0\"></span> incentive plan. No shares were issued in<span class=\"_ _0\"></span> FY2023.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "23. Share capital<span class=\"_ _0\"></span> <table class=\"s w2d1 h121\" id=\"_1659e8ca-4548-417a-b907-757aece72f8a\"><tr><td></td><td class=\"c x226 y1409 w2d2 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Shares<span class=\"_ _3c\"> </span></div></td><td class=\"c x227 y1409 w2d3 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Share Capital<span class=\"_ _3c\"> </span></div></td><td class=\"c x228 y1409 w2d4 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Share premium<span class=\"_ _3c\"> </span></div></td><td class=\"c x229 y1409 w20f hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc4 sc0 ls0 ws0\">Total<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x22a y140a w2d5 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">000\u2019s<span class=\"_ _3c\"> </span></div></td><td class=\"c x22b y140a w2d6 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _3c\"> </span></div></td><td class=\"c x22c y140a w2d6 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _3c\"> </span></div></td><td class=\"c x22d y140a w2d6 hd5\"><div class=\"t m0 x14f hc y11aa ff5 fs7 fc4 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x22e y140b w190 h9a\"><div class=\"t m0 x46 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Authorised<span class=\"fc3\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22e y140c w190 hbb\"><div class=\"t m0 x46 h12 y1094 ff1 fs7 fc1 sc0 ls0 ws0\">Ordinary share<span class=\"_ _0\"></span>s of <span class=\"ff9 fs0\">\u20ac0.09</span> each* </div></td><td class=\"c x22f y140c w192 hbb\"><div class=\"t m0 x6f h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">200,000 </div></td><td class=\"c x230 y140c w193 hbb\"><div class=\"t m0 x22 h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">18,000 </div></td><td class=\"c x231 y140c w194 hbb\"><div class=\"t m0 x7e h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x232 y140c w106 hbb\"><div class=\"t m0 x2 h18 yc60 ff1 fs7 fc1 sc0 ls0 ws0\">18,000 </div></td></tr></table><table class=\"s w2d7 h122\" id=\"_bbe89cdf-c4ea-4023-9939-b6f1b1bf9416\"><tr><td class=\"c x234 y140d w198 h9c\"><div class=\"t m0 x5 hc y54c ff2 fs7 fc4 sc0 ls0 ws0\">Issued and fully p<span class=\"_ _0\"></span>aid </div></td><td></td><td></td><td class=\"c x235 y140d w19b h9c\"><div class=\"t m0 x13 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Shares </div></td><td class=\"c x236 y140e w20c h123\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td><td class=\"c x237 y140e w20c h123\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td><td class=\"c x238 y140d w19d h9c\"><div class=\"t m0 x54 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x239 y140f w2d8 hd4\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Price<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td class=\"c x23a y1410 w2d9 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">Capital<span class=\"_ _3c\"> </span></div></td><td class=\"c x23b y1410 w212 hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">premium<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x234 y1411 w198 h32\"><div class=\"t m0 x5 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Issue Date </div></td><td class=\"c x239 y1412 w2da hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">(\u00a3)<span class=\"_ _3c\"> </span></div></td><td class=\"c x23c y1411 w19a h32\"><div class=\"t m0 x5 hc y54c ff2 fs7 fc1 sc0 ls0 ws0\">Details </div></td><td class=\"c x235 y1411 w19b h32\"><div class=\"t m0 x5d h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">000\u2019s<span class=\"ff1\"> </span></div></td><td class=\"c x23d y1411 w19c h32\"><div class=\"t m0 xa h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x23e y1411 w117 h32\"><div class=\"t m0 xd h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x238 y1411 w19d h32\"><div class=\"t m0 x7a h18 y54c ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x150 y1413 w2db h123\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">31 December <span class=\"_ _0\"></span>2022/1<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1414 w2dc hd5\"><div class=\"t m0 x14f hc y11aa ff2 fs7 fc1 sc0 ls0 ws0\">January 2023<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td class=\"c x23f y1415 w19f hbd\"><div class=\"t m0 x21 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">139,880 </div></td><td class=\"c x240 y1415 w137 hbd\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">13,596 </div></td><td class=\"c x23e y1415 w180 hbd\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">319,411 </div></td><td class=\"c x241 y1415 w1a0 hbd\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">3<span class=\"ls98\">33</span>,007 </div></td></tr><tr><td class=\"c x234 y1416 w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls3e ws0\">31<span class=\"ls0\">-<span class=\"lsa2\">Dec</span>-23</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x235 y1416 w19b h35\"><div class=\"t m0 x3d hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">139,880 </div></td><td class=\"c x23d y1416 w19c h35\"><div class=\"t m0 xb hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">13,596 </div></td><td class=\"c x23e y1416 w117 h35\"><div class=\"t m0 x4d hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">319,411 </div></td><td class=\"c x238 y1416 w19d h35\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">3<span class=\"ls98\">33</span>,007 </div></td></tr><tr><td class=\"c x234 y1417 w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">9-Feb-<span class=\"ls8e\">24</span><span class=\"ls8e\"><span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x242 y1417 w199 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x23c y1417 w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls49 ws0\">(a)</div><div class=\"t m0 x2e h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y1417 w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls8e ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x23d y1417 w19c h35\"><div class=\"t m0 x23 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x23e y1417 w117 h35\"><div class=\"t m0 x67 hc y10b ff2 fs7 fc1 sc0 lsa ws0\">71<span class=\"ls0\"> </span></div></td><td class=\"c x238 y1417 w19d h35\"><div class=\"t m0 x6f hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">74 </div></td></tr><tr><td class=\"c x234 y1418 w198 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">7-May-<span class=\"ls8e\">24</span><span class=\"ls8e\"><span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x242 y1418 w199 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x23c y1418 w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(b)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y1418 w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls8 ws0\">67<span class=\"ls0\"> </span></div></td><td class=\"c x23d y1418 w19c h35\"><div class=\"t m0 x1b hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x23e y1418 w117 h35\"><div class=\"t m0 x68 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">151 </div></td><td class=\"c x238 y1418 w19d h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">157 </div></td></tr><tr><td class=\"c x234 y1419 w198 h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">22<span class=\"ls0\">-May-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y1419 w199 h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x23c y1419 w19a h34\"><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y10 ff1 fs8 fc1 sc0 ls0 ws0\">(c)</div><div class=\"t m0 x2e h8 y140 ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y1419 w19b h34\"><div class=\"t m0 xa hc y140 ff2 fs7 fc1 sc0 ls0 ws0\">600 </div></td><td class=\"c x23d y1419 w19c h34\"><div class=\"t m0 x67 hc y140 ff2 fs7 fc1 sc0 ls6 ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x23e y1419 w117 h34\"><div class=\"t m0 x52 hc y140 ff2 fs7 fc1 sc0 ls0 ws0\">1,368 </div></td><td class=\"c x238 y1419 w19d h34\"><div class=\"t m0 x67 hc y10 ff2 fs7 fc1 sc0 ls0 ws0\">1,421 </div></td></tr><tr><td class=\"c x234 y141a w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">27<span class=\"ls0\">-Jun-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y141a w199 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">4.160 </div></td><td class=\"c x23c y141a w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(d)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y141a w19b h35\"><div class=\"t m0 x9 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">120 </div></td><td class=\"c x23d y141a w19c h35\"><div class=\"t m0 x1b hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">11 </div></td><td class=\"c x23e y141a w117 h35\"><div class=\"t m0 x8 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">570 </div></td><td class=\"c x238 y141a w19d h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls6 ws0\">58<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x234 y141b w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">27<span class=\"ls0\">-Jun-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y141b w199 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x23c y141b w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(d)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y141b w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">36 </div></td><td class=\"c x23d y141b w19c h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x23e y141b w117 h35\"><div class=\"t m0 x7a hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">149 </div></td><td class=\"c x238 y141b w19d h35\"><div class=\"t m0 x1d hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">152 </div></td></tr><tr><td class=\"c x234 y141c w198 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls8e ws0\">27<span class=\"ls0\">-Jun-<span class=\"_ _0\"></span><span class=\"ls8e\">24</span></span><span class=\"ls0\"><span class=\"ls8e\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x242 y141c w199 h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x23c y141c w19a h35\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Exercised sh<span class=\"_ _0\"></span>are options </div><div class=\"t m0 xd1 h17 y17 ff1 fs8 fc1 sc0 ls0 ws0\">(d)</div><div class=\"t m0 x8f h8 y10b ff4 fs5 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x235 y141c w19b h35\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">36 </div></td><td class=\"c x23d y141c w19c h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x23e y141c w117 h35\"><div class=\"t m0 x53 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">136 </div></td><td class=\"c x238 y141c w19d h35\"><div class=\"t m0 x23 hc y17 ff2 fs7 fc1 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x234 y141d w198 h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls8e ws0\">26<span class=\"ls0\">- Dec <span class=\"_ _0\"></span>24</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x23c y141d w19a h34\"><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">Capital increas<span class=\"_ _0\"></span>e** </div></td><td></td><td class=\"c x23d y141d w19c h34\"><div class=\"t m0 x53 hc y10 ff2 fs7 fc1 sc0 ls0 ws0\">272 </div></td><td></td><td class=\"c x238 y141d w19d h34\"><div class=\"t m0 x1b hc y10 ff2 fs7 fc1 sc0 ls0 ws0\">272 </div></td></tr><tr><td class=\"c x234 y141e w198 h9e\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls8e ws0\">26<span class=\"ls0\">- Dec <span class=\"_ _0\"></span>24</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x23c y141e w19a h9e\"><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Capital decreas<span class=\"_ _0\"></span>e**  </div></td><td class=\"c x235 y141e w19b h9e\"><div class=\"t m0 x67 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x23d y141e w19c h9e\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(1,279) </div></td><td class=\"c x23e y141e w117 h9e\"><div class=\"t m0 x1b hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x238 y141e w19d h9e\"><div class=\"t m0 x1f hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(1,279) </div></td></tr><tr><td class=\"c x234 y141f w198 h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls3e ws0\">31<span class=\"ls0\">-<span class=\"lsa2\">Dec</span>-2<span class=\"ls3c\">02<span class=\"_ _0\"></span><span class=\"ls0\">4</span></span></span><span class=\"ls0\"><span class=\"ls3c\"><span class=\"ls0\"> </span></span></span></div></td><td></td><td></td><td class=\"c x235 y141f w19b h35\"><div class=\"t m0 x3d hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">140,7<span class=\"lsa3\">59</span> </div></td><td class=\"c x23d y141f w19c h35\"><div class=\"t m0 xb hc y10b ff2 fs7 fc1 sc0 ls3f ws0\">12<span class=\"ls0\">,<span class=\"ls8\">66</span>8</span><span class=\"ls0\"> </span></div></td><td class=\"c x23e y141f w117 h35\"><div class=\"t m0 x1c hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">321,856 </div></td><td class=\"c x238 y141f w19d h35\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls3e ws0\">334<span class=\"ls0\">,<span class=\"lsa3\">52</span>4</span><span class=\"ls0\"> </span></div></td></tr></table>*The <span class=\"_ _3\"></span>Company\u00b4s <span class=\"_ _3\"></span>share <span class=\"_ _3\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>December <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>1<span class=\"ls2e\">40</span>,759,<span class=\"ls14\">043</span> <span class=\"_ _3\"></span>ordinary <span class=\"_ _3\"></span>shares <span class=\"_ _5\"></span>(139,879,209 <span class=\"_ _3\"></span>in 2023) of <span class=\"ff9\">\u20ac</span><span class=\"ls14\">0.</span>09 each. <span class=\"_ _0\"></span> **<span class=\"ls0\"> Decrease of capital from 7.5p to <span class=\"ff9\">\u20ac0.09</span> per sha<span class=\"_ _0\"></span>re </span>Authorised capital The Company\u2019s <span class=\"_ _0\"></span>authorised s<span class=\"_ _0\"></span>hare capital is <span class=\"_ _0\"></span>200,000,000 <span class=\"ff1\">ordinary s<span class=\"_ _0\"></span>hares After the <span class=\"_ _0\"></span><span class=\"ls1a\">re<span class=\"ls0\">-domiciliation<span class=\"_ _0\"></span> </span></span></span>of <span class=\"_ _f\"> </span>Atalaya <span class=\"_ _6\"> </span>to <span class=\"_ _f\"> </span>Spain<span class=\"lse\">, <span class=\"_ _6\"> </span></span>in <span class=\"_ _f\"> </span>order <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>comply <span class=\"_ _f\"> </span>with <span class=\"_ _6\"> </span>Spanish <span class=\"_ _f\"> </span>law, <span class=\"_ _6\"> </span>redeno<span class=\"_ _1\"></span>minate <span class=\"_ _6\"> </span>it <span class=\"_ _f\"> </span>to <span class=\"_ _6\"> </span>euros, <span class=\"_ _f\"> </span>thereby increasing <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>share <span class=\"_ _5\"></span>capital<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(represented <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>140,759,043<span class=\"_ _e\"></span> <span class=\"_ _3\"></span>ordinary <span class=\"_ _1\"></span>shares) <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>12,395,853.02 <span class=\"_ _5\"></span>euros, instead of 10,556,9<span class=\"_ _0\"></span>28.2 GBP, and <span class=\"_ _0\"></span>the nominal v<span class=\"_ _0\"></span>alue per o<span class=\"_ _0\"></span>rdinary share to <span class=\"_ _0\"></span>0.088065 EUR<span class=\"_ _0\"></span> instead of 0.075 <span class=\"_ _3\"></span>GBP <span class=\"_ _3\"></span>(all<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>applying <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>exchange <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>0.85165 <span class=\"_ _5\"></span>EUR/GBP<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>order <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>round <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>nominal<span class=\"_ _0\"></span> value <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the shares <span class=\"_ _5\"></span>followin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>Cross-Border <span class=\"_ _1\"></span>Transformation, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>shareholders <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>agreed <span class=\"_ _1\"></span>to increase <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Company's <span class=\"_ _e\"></span>share <span class=\"_ _0\"></span>capital, cu<span class=\"_ _0\"></span>rrently <span class=\"_ _e\"></span>amounting to <span class=\"_ _e\"></span>\u20ac12,395,853.02, <span class=\"_ _e\"></span>by \u20ac272,<span class=\"_ _0\"></span>460.85. <span class=\"_ _e\"></span>T<span class=\"_ _1\"></span>his has <span class=\"_ _1\"></span>resulted <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>increase <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>\u20ac0<span class=\"ff1\">.001935 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>nominal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>each <span class=\"_ _1\"></span>share, <span class=\"_ _1\"></span>thereby <span class=\"_ _1\"></span>setting <span class=\"_ _5\"></span>the </span>nominal <span class=\"_ _7\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>share <span class=\"_ _a\"> </span>at <span class=\"_ _a\"> </span>\u20ac0.09.<span class=\"ff1\"> <span class=\"_ _a\"> </span>The <span class=\"_ _a\"> </span>share <span class=\"_ _a\"> </span>capital <span class=\"_ _a\"> </span>increase <span class=\"_ _a\"> </span>has <span class=\"_ _a\"> </span>been <span class=\"_ _a\"> </span>carried <span class=\"_ _a\"> </span>out <span class=\"_ _a\"> </span>using </span>distributable reserves.<span class=\"_ _0\"></span> Issued capital  (a)<span class=\"ff7\"> <span class=\"_ _13\"> </span></span><span class=\"ls42\">On</span> <span class=\"_ _5\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>February <span class=\"_ _1\"></span>2024, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _5\"></span>announced <span class=\"_ _1\"></span>that <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>issu<span class=\"_ _0\"></span>ed <span class=\"_ _5\"></span>20,000 <span class=\"_ _1\"></span>ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _1\"></span>of 7.5p  in <span class=\"_ _6\"> </span>the  Company<span class=\"_ _0\"></span>  (\u201cOption <span class=\"_ _6\"> </span>Shares\u201d)  pursuant<span class=\"_ _0\"></span>  to<span class=\"_ _0\"></span>  an <span class=\"_ _f\"> </span>exercise <span class=\"_ _6\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>share  opti<span class=\"_ _0\"></span>ons  by <span class=\"_ _6\"> </span>an employee. (b)<span class=\"ff7\"> <span class=\"_ _b\"> </span></span>On <span class=\"_ _5\"></span>7 <span class=\"_ _5\"></span>May <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span>A<span class=\"_ _0\"></span>talaya <span class=\"_ _5\"></span>announced <span class=\"_ _1\"></span>tha<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>it <span class=\"_ _5\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>issued <span class=\"_ _5\"></span>66,500 <span class=\"_ _1\"></span>ordinary <span class=\"_ _5\"></span>shares <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>7.5p <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the Company (\u201cOption Shares\u201d) <span class=\"_ _0\"></span>pursuant to an exercise of sh<span class=\"_ _0\"></span>are options by an employee.<span class=\"ff1\"> </span>(c)<span class=\"ff7\"> <span class=\"_ _13\"> </span></span>On 22 May 2024, <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> Compa<span class=\"_ _0\"></span>ny announced tha<span class=\"_ _0\"></span>t it has i<span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>sued 600,000<span class=\"_ _0\"></span> ordinary sha<span class=\"_ _0\"></span>res of 7.5p<span class=\"_ _0\"></span> in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>Company <span class=\"_ _6\"> </span>(\u201cOption <span class=\"_ _4\"> </span>Shares\u201d) <span class=\"_ _4\"> </span>pursuant <span class=\"_ _6\"> </span>to <span class=\"_ _4\"> </span>an <span class=\"_ _6\"> </span>exercise <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>hare <span class=\"_ _4\"> </span>options <span class=\"_ _6\"> </span>by <span class=\"_ _4\"> </span>a <span class=\"_ _f\"> </span><span class=\"ff1\">person </span>discharging managerial<span class=\"_ _0\"></span> responsibilities (\"PDMR<span class=\"_ _0\"></span>\")<span class=\"_ _1\"></span>. (d)<span class=\"ff7\"> <span class=\"_ _b\"> </span></span>On 27 June 2024, Atalaya an<span class=\"_ _0\"></span>nounced that it has issued 1<span class=\"_ _0\"></span>93,334 ordinary shares of 7.5<span class=\"_ _0\"></span>p in the Company (<span class=\"_ _0\"></span>\"Option <span class=\"_ _0\"></span>Shares\") pursuant <span class=\"_ _e\"></span>to the <span class=\"_ _0\"></span>exercise <span class=\"_ _0\"></span>of share <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ptions by<span class=\"_ _0\"></span> an <span class=\"_ _0\"></span>employee. <span class=\"_ _0\"></span>These<span class=\"_ _0\"></span> options were issued a<span class=\"_ _0\"></span>s part of the Company's long term<span class=\"_ _0\"></span> incentive plan. No shares were issued in<span class=\"_ _0\"></span> FY2023.<span class=\"_ _3c\"> </span>24. Other reserv<span class=\"_ _e\"></span>es<span class=\"_ _1\"></span> <table class=\"s w2dd h124\" id=\"_814da930-ad11-4f78-b4a9-ac98292afab0\"><tr><td></td><td></td><td></td><td></td><td class=\"c x243 y1421 w2de h125\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">FV<span class=\"_ _3c\"> </span></div></td><td class=\"c x244 y1421 w2df h125\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Non-<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x245 y1422 w2e0 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve of<span class=\"_ _3c\"> </span></div></td><td class=\"c x246 y1422 w2e1 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">distribut<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y1423 w1a1 hbe\"><div class=\"t m0 x5 h26 yc0d ff9 fsb fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td class=\"c x247 y1424 w2e2 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">financial<span class=\"_ _3c\"> </span></div></td><td class=\"c x248 y1424 w2e3 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">able<span class=\"_ _3c\"> </span></div></td><td class=\"c x249 y1424 w2e4 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Distributa<span class=\"_ _3c\"> </span></div></td><td class=\"c x24a y1423 w1a2 hbe\"><div class=\"t m0 x58 hbf yc0d ff2 fsb fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x24b y1425 w2e5 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td><td class=\"c x24c y1425 w2e6 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Bonus<span class=\"_ _3c\"> </span></div></td><td class=\"c x24d y1425 w2e7 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Depletion<span class=\"_ _3c\"> </span></div></td><td class=\"c x24e y1425 w2e8 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">assets at<span class=\"_ _3c\"> </span></div></td><td class=\"c x24f y1425 w2e9 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve<span class=\"_ _3c\"> </span></div></td><td class=\"c x250 y1425 w2ea h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">ble<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x251 y1426 w2eb h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">option<span class=\"_ _3c\"> </span></div></td><td class=\"c x252 y1426 w2ec h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">share<span class=\"_ _3c\"> </span></div></td><td class=\"c x254 y1426 w2ed h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">factor</div><div class=\"t m0 x253 hc0 y1427 ff2 fsf fc1 sc0 ls0 ws0\">(1)<span class=\"_ _3c\"> </span></div></td><td class=\"c x247 y1426 w2ee h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">FVOCI</div><div class=\"t m0 x255 hc0 y1427 ff2 fsf fc1 sc0 lsa4 ws0\">(2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x256 hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">)<span class=\"_ _3c\"> </span></div></td><td class=\"c x257 y1429 w2ef h127\"><div class=\"t m0 x14f hc0 y1428 ff2 fsf fc1 sc0 ls0 ws0\">(3)<span class=\"_ _3c\"> </span></div></td><td class=\"c x259 y1426 w2f0 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve</div><div class=\"t m0 x258 hc0 y1427 ff2 fsf fc1 sc0 lsa4 ws0\">(4)<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y142a w1a1 h34\"><div class=\"t m0 x5 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">1 Jan 2023<span class=\"_ _1\"></span> </div></td><td class=\"c x25a y142a w1a2 h34\"><div class=\"t m0 x2 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">10,365 </div></td><td class=\"c x25b y142a w1a3 h34\"><div class=\"t m0 x58 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">208 </div></td><td class=\"c x25c y142a w1a4 h34\"><div class=\"t m0 x4d h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">37,778 </div></td><td class=\"c x1a6 y142a w168 h34\"><div class=\"t m0 xd h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">(1,153) </div></td><td class=\"c x25d y142a w1a5 h34\"><div class=\"t m0 x4d h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">8,316 </div></td><td class=\"c x25e y142a w1a6 h34\"><div class=\"t m0 xd h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">14,291 </div></td><td class=\"c x24a y142a w1a2 h34\"><div class=\"t m0 x97 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">69,805 </div></td></tr><tr><td class=\"c x150 y142c w2f1 h128\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">Recognition of sh<span class=\"_ _1\"></span>are based<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y142d w1a2 h9\"><div class=\"t m0 xa h26 yf2d ff1 fsb fc1 sc0 lsa5 ws0\">661<span class=\"ls0\"> </span></div></td><td class=\"c x25b y142d w1a3 h9\"><div class=\"t m0 x9 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y142d w1a4 h9\"><div class=\"t m0 x67 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y142d w168 h9\"><div class=\"t m0 x67 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y142d w1a5 h9\"><div class=\"t m0 x7a h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y142d w1a6 h9\"><div class=\"t m0 x67 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y142d w1a2 h9\"><div class=\"t m0 xa h26 yf2d ff1 fsb fc1 sc0 lsa5 ws0\">661<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x150 y142e w2f2 h129\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">payments<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y142f w2f3 h12a\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">Change in fair <span class=\"_ _1\"></span>value of financial<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1430 w2f4 h129\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">assets at fair value<span class=\"_ _1\"></span> through OCI<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y1431 w1a2 hc1\"><div class=\"t m0 x7a h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1431 w1a3 hc1\"><div class=\"t m0 x9 h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1431 w1a4 hc1\"><div class=\"t m0 x67 h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y1431 w168 hc1\"><div class=\"t m0 x7a h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">(3) </div></td><td class=\"c x25d y1431 w1a5 hc1\"><div class=\"t m0 x7a h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y1431 w1a6 hc1\"><div class=\"t m0 x67 h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y1431 w1a2 hc1\"><div class=\"t m0 xc h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">(3) </div></td></tr><tr><td class=\"c x150 y1432 w2f5 h129\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">(Note 21)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1433 w1a1 h34\"><div class=\"t m0 x5 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">31 Dec 2023/1 Jan 2<span class=\"_ _1\"></span>024 </div></td><td class=\"c x25a y1433 w1a2 h34\"><div class=\"t m0 x2 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">11,026 </div></td><td class=\"c x25b y1433 w1a3 h34\"><div class=\"t m0 x1c hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">208 </div></td><td class=\"c x25c y1433 w1a4 h34\"><div class=\"t m0 x58 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">37,778 </div></td><td class=\"c x1a6 y1433 w168 h34\"><div class=\"t m0 x5d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">(1,156) </div></td><td class=\"c x25d y1433 w1a5 h34\"><div class=\"t m0 x4d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">8,316 </div></td><td class=\"c x25e y1433 w1a6 h34\"><div class=\"t m0 x5d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">14,291 </div></td><td class=\"c x24a y1433 w1a2 h34\"><div class=\"t m0 x3f hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">70,463 </div></td></tr><tr><td class=\"c x150 y1434 w2f6 h12b\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Recognition of de<span class=\"_ _1\"></span>pletion<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y1435 w1a2 h9\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1435 w1a3 h9\"><div class=\"t m0 x9 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1435 w1a4 h9\"><div class=\"t m0 x20 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">8,949 </div></td><td class=\"c x1a6 y1435 w168 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1435 w1a5 h9\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y1435 w1a6 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y1435 w1a2 h9\"><div class=\"t m0 x2 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">8,949 </div></td></tr><tr><td class=\"c x150 y1436 w2f7 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">factor<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1437 w1a1 h9\"><div class=\"t m0 x5 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">Recognition of <span class=\"_ _1\"></span>non-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5 hbf y10a3 ff2 fsb fc1 sc0 ls0 ws0\">distributable rese<span class=\"_ _1\"></span>rve </div></td><td class=\"c x25a y1437 w1a2 h9\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1437 w1a3 h9\"><div class=\"t m0 x9 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1437 w1a4 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y1437 w168 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1437 w1a5 h9\"><div class=\"t m0 xb hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">142 </div></td><td class=\"c x25e y1437 w1a6 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y1437 w1a2 h9\"><div class=\"t m0 xb hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">142 </div></td></tr><tr><td class=\"c x150 y1438 w2f8 h12b\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Recognition of dis<span class=\"_ _1\"></span>tributable<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y1439 w1a2 h9\"><div class=\"t m0 x7a hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1439 w1a3 h9\"><div class=\"t m0 x9 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1439 w1a4 h9\"><div class=\"t m0 x67 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y1439 w168 h9\"><div class=\"t m0 x67 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1439 w1a5 h9\"><div class=\"t m0 x7a hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y1439 w1a6 h9\"><div class=\"t m0 x20 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">7,848 </div></td><td class=\"c x24a y1439 w1a2 h9\"><div class=\"t m0 x2 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">7,848 </div></td></tr><tr><td class=\"c x150 y143a w2f9 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y143b w2fa h12c\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Recognition of s<span class=\"_ _1\"></span>hare based<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y143c w1a2 hf\"><div class=\"t m0 x4d hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x25b y143c w1a3 hf\"><div class=\"t m0 x9 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y143c w1a4 hf\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y143c w168 hf\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y143c w1a5 hf\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y143c w1a6 hf\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y143c w1a2 hf\"><div class=\"t m0 x4d hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">1,379 </div></td></tr><tr><td class=\"c x150 y143d w2fb h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">payments<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y143e w1a1 hc2\"><div class=\"t m0 x5 hbf y10a8 ff2 fsb fc1 sc0 ls0 ws0\">Change in fair value<span class=\"_ _1\"></span> of </div><div class=\"t m0 x5 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">financial assets at <span class=\"_ _1\"></span>fair value </div><div class=\"t m0 x5 hbf y10a3 ff2 fsb fc1 sc0 ls0 ws0\">through OCI (Note<span class=\"_ _1\"></span> 21) </div></td><td class=\"c x25a y143e w1a2 hc2\"><div class=\"t m0 x7a hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y143e w1a3 hc2\"><div class=\"t m0 x9 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y143e w1a4 hc2\"><div class=\"t m0 x67 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y143e w168 hc2\"><div class=\"t m0 x1f hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x25d y143e w1a5 hc2\"><div class=\"t m0 x7a hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y143e w1a6 hc2\"><div class=\"t m0 x67 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y143e w1a2 hc2\"><div class=\"t m0 x52 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">(7) </div></td></tr><tr><td class=\"c x16d y143f w1a1 h35\"><div class=\"t m0 x5 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">Other changes<span class=\"_ _1\"></span> in reserves<span class=\"_ _1\"></span> </div></td><td class=\"c x25a y143f w1a2 h35\"><div class=\"t m0 xd hbf y648 ff2 fsb fc1 sc0 lsa6 ws0\">464<span class=\"ls0\"> </span></div></td><td class=\"c x25b y143f w1a3 h35\"><div class=\"t m0 x9 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y143f w1a4 h35\"><div class=\"t m0 x67 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y143f w168 h35\"><div class=\"t m0 x67 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y143f w1a5 h35\"><div class=\"t m0 x7a hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y143f w1a6 h35\"><div class=\"t m0 xd hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">(464) </div></td><td class=\"c x24a y143f w1a2 h35\"><div class=\"t m0 x7a hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y1440 w1a1 h34\"><div class=\"t m0 x5 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">31 Dec 2024<span class=\"_ _1\"></span> </div></td><td class=\"c x25a y1440 w1a2 h34\"><div class=\"t m0 x13 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">12,869 </div></td><td class=\"c x25b y1440 w1a3 h34\"><div class=\"t m0 x1c hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">208 </div></td><td class=\"c x25c y1440 w1a4 h34\"><div class=\"t m0 x58 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">46,727 </div></td><td class=\"c x1a6 y1440 w168 h34\"><div class=\"t m0 x5d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">(1,163) </div></td><td class=\"c x25d y1440 w1a5 h34\"><div class=\"t m0 x2 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">8,458 </div></td><td class=\"c x25e y1440 w1a6 h34\"><div class=\"t m0 x4d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">21,675 </div></td><td class=\"c x24a y1440 w1a2 h34\"><div class=\"t m0 x3f hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">88,774 </div></td></tr></table>(1) <span class=\"_ _35\"> </span><span class=\"ff1\">Depletion factor reserve </span>During <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>twelve <span class=\"_ _4\"> </span>month <span class=\"_ _4\"> </span>period <span class=\"_ _4\"> </span>ended <span class=\"_ _6\"> </span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _4\"> </span>2024<span class=\"ff9\">, <span class=\"_ _4\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>has <span class=\"_ _4\"> </span>recognised <span class=\"_ _4\"> </span>\u20ac<span class=\"_ _1\"></span></span>8.9 million (FY2023<span class=\"lse\">: </span>addition <span class=\"_ _1\"></span><span class=\"ff9\">of \u20ac</span><span class=\"ls5b\">nil</span>) as <span class=\"_ _1\"></span>a depletion factor reserve as <span class=\"_ _1\"></span>per the Spanish Corporate Tax Act.<span class=\"ls0\"> </span>(2) <span class=\"_ _1b\"> </span><span class=\"ff1\">Fair value <span class=\"_ _0\"></span>reserve of financial assets<span class=\"_ _0\"></span> at FVOCI </span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>decided <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>recognise <span class=\"_ _6\"> </span>changes <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>certain <span class=\"_ _6\"> </span>investments <span class=\"_ _4\"> </span>in <span class=\"_ _f\"> </span>equity<span class=\"_ _0\"></span> securities <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>OCI. <span class=\"_ _5\"></span>These <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>accu<span class=\"_ _1\"></span>mulated <span class=\"_ _1\"></span>within <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>FVOCI <span class=\"_ _5\"></span>reserve <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>equity. <span class=\"_ _5\"></span>The<span class=\"_ _0\"></span> Group  transfe<span class=\"_ _0\"></span>rs  amounts <span class=\"_ _f\"> </span>from <span class=\"_ _f\"> </span>this  rese<span class=\"_ _0\"></span>rve  to <span class=\"_ _f\"> </span>retained  earning<span class=\"_ _0\"></span>s  when <span class=\"_ _f\"> </span>the  relevant  equity<span class=\"_ _0\"></span> securities are derecogni<span class=\"_ _0\"></span>sed. (3) <span class=\"_ _1b\"> </span><span class=\"ff1\">Non-distribu<span class=\"_ _0\"></span>table reserve </span>As <span class=\"_ _1\"></span>required <span class=\"_ _5\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the S<span class=\"_ _1\"></span>panish <span class=\"_ _1\"></span>Corporate <span class=\"_ _1\"></span>Tax <span class=\"_ _1\"></span>Act<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>classified<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span>-distributable r<span class=\"_ _1\"></span>eserve of <span class=\"_ _3\"> </span>10% <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>profits <span class=\"_ _3\"></span>generated <span class=\"_ _3\"></span>by <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Sp<span class=\"_ _1\"></span>anish <span class=\"_ _3\"></span>subsidiaries <span class=\"_ _4\"> </span>until <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>reserve <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>20% <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>share capital of the subsidiary <span class=\"ff9\">for a<span class=\"_ _0\"></span>n amount of \u20ac8.0m<span class=\"ff1\">. </span></span>(4) <span class=\"_ _30\"> </span><span class=\"ff1\">Distributable reserve </span>This heading includes the t<span class=\"_ _0\"></span>ransfer from income for the <span class=\"_ _0\"></span>year attributable to the paren<span class=\"_ _0\"></span>t for 2024. (5) <span class=\"_ _1b\"> </span><span class=\"ff1\">Share <span class=\"_ _0\"></span>options </span>Details of share options outs<span class=\"_ _0\"></span>tanding as at 31 December 2<span class=\"_ _0\"></span>024: <table class=\"s w2fc h12d\" id=\"_acd981a4-23cb-4112-8878-972fe1c1cacd\"><tr><td class=\"c x260 y1441 w1a7 h2a\"><div class=\"t m0 x97 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\"> Grant date </div></td><td class=\"c x261 y1441 w1a8 h2a\"><div class=\"t m0 x58 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Expiry date </div></td><td class=\"c x262 y1441 w1a9 h2a\"><div class=\"t m0 xa h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Exercise price \u00a3 </div></td><td class=\"c x263 y1442 w2fd hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x264 y1443 w2fe hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">options<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x260 y1444 w1a7 hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">30 Jun 2020 </div></td><td class=\"c x261 y1444 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls16 ws0\">30 <span class=\"ls0\">Jun 2030</span><span class=\"ls0\"> </span></div></td><td class=\"c x262 y1444 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">1.475 </div></td><td class=\"c x265 y1444 wf4 hb0\"><div class=\"t m0 x2 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">516,000 </div></td></tr><tr><td class=\"c x260 y1445 w1a7 hc3\"><div class=\"t m0 x5 h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">24 Jun 2021 </div></td><td class=\"c x261 y1445 w1a8 hc3\"><div class=\"t m0 x32 h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">23 Jun 2031 </div></td><td class=\"c x262 y1445 w1a9 hc3\"><div class=\"t m0 x1a h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x265 y1445 wf4 hc3\"><div class=\"t m0 x97 h12 yb83 ff1 fs0 fc1 sc0 ls29 ws0\">99<span class=\"ls0\">6,000</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x260 y1446 w1a7 hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">22 Jun 2022 </div></td><td class=\"c x261 y1446 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">30 Jun 2027 </div></td><td class=\"c x262 y1446 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x265 y1446 wf4 hb0\"><div class=\"t m0 x97 h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">188,<span class=\"ls16\">333</span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x266 y1447 w1aa hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls36\">22 <span class=\"ls0\">May 2023</span><span class=\"ls0\"> </span></span></div></td><td class=\"c x261 y1447 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">21 May 2028 </div></td><td class=\"c x262 y1447 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x265 y1447 wf4 hb0\"><div class=\"t m0 x3d h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">268,<span class=\"ls16\">333</span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x266 y1448 w1aa hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls0\">11 June 2024<span class=\"_ _0\"></span> </span></div></td><td class=\"c x261 y1448 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\"> 10 Jun 2029 </div></td><td class=\"c x262 y1448 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">4.135 </div></td><td class=\"c x265 y1448 wf4 hb0\"><div class=\"t m0 x90 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">1,305,000 </div></td></tr><tr><td class=\"c x266 y1449 w1aa hc3\"><div class=\"t m0 x5 h12 yb83 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls0\">22 Dec 2024 </span></div></td><td class=\"c x261 y1449 w1a8 hc3\"><div class=\"t m0 x32 h12 yb83 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls0\">21 Dec 2029 </span></div></td><td class=\"c x262 y1449 w1a9 hc3\"><div class=\"t m0 x1a h12 yb83 ff1 fs0 fc1 sc0 ls16 ws0\">3.335<span class=\"ls0\"> </span></div></td><td class=\"c x265 y1449 wf4 hc3\"><div class=\"t m0 x2b h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">150,000 </div></td></tr><tr><td class=\"c x260 y144a w1ab h20\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"ff1\"> </span></div></td><td></td><td></td><td class=\"c x265 y144a wf4 h20\"><div class=\"t m0 x46 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">5,<span class=\"ls5\">423</span>,<span class=\"lsc\">666</span><span class=\"ff1\"> </span></div></td></tr></table><table class=\"s w2ff h12e\" id=\"_bd523ebf-9a49-448b-b50c-fa39a0143e5f\"><tr><td></td><td class=\"c x268 y144b w300 h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Weighted average<span class=\"_ _3c\"> </span></div></td><td class=\"c x269 y144b w2fd h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x26a y144c w301 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">exercise price \u00a3<span class=\"_ _3c\"> </span></div></td><td class=\"c x26b y144c w2fe hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">options<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x26c y144d w1ae hc3\"><div class=\"t m0 x5 h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x26d y144d w1ad hc3\"><div class=\"t m0 x84 h12 yb83 ff1 fs0 fc1 sc0 ls36 ws0\">2.<span class=\"ls29\">968</span><span class=\"ls29\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x26e y144d wf4 hc3\"><div class=\"t m0 x4b h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">4,848,500 </div></td></tr><tr><td class=\"c x26c y144e w1ae hc4\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Granted options during the<span class=\"_ _0\"></span> year </div></td><td class=\"c x26d y144e w1ad hc4\"><div class=\"t m0 x84 h12 y7a7 ff1 fs0 fc1 sc0 ls2e ws0\">4.<span class=\"ls0\">053</span><span class=\"ls0\"> </span></div></td><td class=\"c x26e y144e wf4 hc4\"><div class=\"t m0 x2a h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls2e\">45<span class=\"ls0\">5,000</span></span><span class=\"ls2e\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x26c y144f w1ae hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Options executed during<span class=\"_ _0\"></span> the year </div></td><td class=\"c x26d y144f w1ad hb0\"><div class=\"t m0 x18 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2.449 </div></td><td class=\"c x26e y144f wf4 hb0\"><div class=\"t m0 x2a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">(879,834) </div></td></tr><tr><td class=\"c x26c y1450 w1ae hc3\"><div class=\"t m0 x5 h2 yb83 ff2 fs0 fc1 sc0 ls0 ws0\">31 December 2024 </div></td><td class=\"c x26d y1450 w1ad hc3\"><div class=\"t m0 x18 h2 yb83 ff2 fs0 fc1 sc0 ls0 ws0\">3.343 </div></td><td class=\"c x26e y1450 wf4 hc3\"><div class=\"t m0 x4b h2 yb83 ff2 fs0 fc1 sc0 ls0 ws0\">5,<span class=\"ls5\">423</span>,<span class=\"lsc\">666</span> </div></td></tr></table>On <span class=\"_ _6\"> </span><span class=\"lsf\">12</span> <span class=\"_ _6\"> </span>June <span class=\"_ _6\"> </span>2024, <span class=\"_ _f\"> </span>the <span class=\"_ _4\"> </span>Co<span class=\"_ _1\"></span>mpany <span class=\"_ _6\"> </span>announced <span class=\"_ _4\"> </span>that <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _4\"> </span>with <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>Co<span class=\"_ _1\"></span>mpany's <span class=\"_ _4\"> </span>Long <span class=\"_ _f\"> </span>Term<span class=\"_ _0\"></span> Incentive <span class=\"_ _12\"> </span>Plan <span class=\"_ _b\"> </span>2020, <span class=\"_ _12\"> </span>it <span class=\"_ _2a\"> </span>granted <span class=\"_ _12\"> </span>1<span class=\"_ _1\"></span>,305,000 <span class=\"_ _12\"> </span>share <span class=\"_ _2a\"> </span>options <span class=\"_ _2a\"> </span>to <span class=\"_ _2a\"> </span>Persons <span class=\"_ _12\"> </span>Discharging <span class=\"_ _2a\"> </span>Managerial<span class=\"_ _0\"></span> Responsibilities <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>\"PDMRs\") <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>emplo<span class=\"_ _0\"></span>yees <span class=\"_ _3\"></span>and, <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>22 <span class=\"_ _3\"></span>December <span class=\"_ _5\"></span>was <span class=\"_ _3\"></span>grante<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>150,000 <span class=\"_ _5\"></span>share options (the \"Options\") t<span class=\"_ _0\"></span>o an employee. On 9 <span class=\"_ _0\"></span>February 2024,<span class=\"_ _0\"></span> the C<span class=\"_ _0\"></span>ompany anno<span class=\"_ _0\"></span>unced that <span class=\"_ _0\"></span>it has is<span class=\"_ _0\"></span>sued 20,000 <span class=\"_ _e\"></span>or<span class=\"_ _1\"></span>dinary <span class=\"_ _0\"></span>shares of <span class=\"_ _0\"></span>7.5p in <span class=\"_ _0\"></span>the Company (\u201cOption Shares\u201d) <span class=\"_ _0\"></span>pursuant to an exercise of sh<span class=\"_ _0\"></span>are options by a<span class=\"ff1\"> former employee. </span>On <span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>May <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Company <span class=\"_ _3\"></span>announced <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>it <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>issued <span class=\"_ _3\"></span><span class=\"ls29\">66</span>,500 <span class=\"_ _3\"></span>ordinary <span class=\"_ _3\"></span>shares <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>7.5p <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> Company <span class=\"_ _1\"></span>(\u201cOption <span class=\"_ _5\"></span>Shares\u201d) pur<span class=\"_ _1\"></span>suant <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>exercise <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>share <span class=\"_ _5\"></span>options <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span><span class=\"ff1\">non-PDMR <span class=\"_ _1\"></span>employees <span class=\"_ _5\"></span>and </span>on 22 May announced that<span class=\"_ _0\"></span> 600,000 ordinary On  2<span class=\"_ _0\"></span>3 <span class=\"_ _f\"> </span>May <span class=\"_ _6\"> </span>2023, <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>Company <span class=\"_ _6\"> </span>announced <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _f\"> </span>with <span class=\"_ _6\"> </span>the  Compan<span class=\"_ _0\"></span>y's <span class=\"_ _f\"> </span>Long <span class=\"_ _6\"> </span>Term Incentive <span class=\"_ _12\"> </span>Plan <span class=\"_ _b\"> </span>2020, <span class=\"_ _12\"> </span>it <span class=\"_ _2a\"> </span>granted <span class=\"_ _12\"> </span>1<span class=\"_ _1\"></span>,305,000 <span class=\"_ _12\"> </span>share <span class=\"_ _2a\"> </span>options <span class=\"_ _2a\"> </span>to <span class=\"_ _2a\"> </span>Persons <span class=\"_ _12\"> </span>Discharging <span class=\"_ _2a\"> </span>Managerial<span class=\"_ _0\"></span> Responsibilities (\"PDMRs\") <span class=\"_ _0\"></span>and other employees. In <span class=\"_ _1c\"> </span>general, <span class=\"_ _13\"> </span>option <span class=\"_ _1c\"> </span>agreements <span class=\"_ _1c\"> </span>contain <span class=\"_ _13\"> </span>provisions<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>adjusting <span class=\"_ _1c\"> </span>the <span class=\"_ _13\"> </span>exercise <span class=\"_ _1c\"> </span>price <span class=\"_ _13\"> </span>in <span class=\"_ _1c\"> </span>certain circumstances <span class=\"_ _1\"></span>including the <span class=\"_ _1\"></span>allotment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ully <span class=\"_ _1\"></span>paid <span class=\"_ _1\"></span>ordinary <span class=\"_ _1\"></span>shares <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>way <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>capitalisation of <span class=\"_ _1\"></span>the Company\u2019s <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eserves, <span class=\"_ _e\"></span>a subdi<span class=\"_ _0\"></span>vision <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>consolidation <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>ordinar<span class=\"ff1\">y shares, <span class=\"_ _e\"></span>a red<span class=\"_ _0\"></span>uction <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>capital </span>and <span class=\"_ _e\"></span>offers <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>invitations <span class=\"_ _e\"></span>(whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>by <span class=\"_ _e\"></span>way <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>rights <span class=\"_ _e\"></span>issue <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>otherwise) <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>holders <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>ordinary <span class=\"_ _e\"></span>shares. The <span class=\"_ _6\"> </span>estimated <span class=\"_ _4\"> </span>fair <span class=\"_ _4\"> </span>values <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>options <span class=\"_ _6\"> </span>were <span class=\"_ _4\"> </span>calculated <span class=\"_ _4\"> </span>using <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Black <span class=\"_ _6\"> </span>Scholes <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ption <span class=\"_ _4\"> </span>pricing model. The inputs into<span class=\"_ _0\"></span> the model and the results a<span class=\"_ _0\"></span>re as follows: <table class=\"s w302 h12f\" id=\"_32978c82-2fb2-4d42-8b34-8e38ba8c722d\"><tr><td></td><td class=\"c x271 y1451 w303 h130\" colspan=\"2\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Weighted<span class=\"_ _3c\"> </span></div><div class=\"t m0 x270 h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Weighted<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x272 y1452 w304 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">average<span class=\"_ _3c\"> </span></div></td><td class=\"c x273 y1452 w304 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">average<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x274 y1452 w305 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Expected<span class=\"_ _3c\"> </span></div></td><td class=\"c x275 y1452 w306 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Risk<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x276 y1452 w307 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Estimated<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x277 y1453 w308 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Grant<span class=\"_ _3c\"> </span></div></td><td class=\"c x278 y1453 w309 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">share<span class=\"_ _3c\"> </span></div></td><td class=\"c x273 y1453 w30a heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">exercise<span class=\"_ _3c\"> </span></div></td><td class=\"c x279 y1453 w305 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Expected<span class=\"_ _3c\"> </span></div></td><td class=\"c x27a y1453 w30b heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">life<span class=\"_ _3c\"> </span></div></td><td class=\"c x27b y1453 w30c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Free<span class=\"_ _3c\"> </span></div></td><td class=\"c x27c y1453 w305 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Expected<span class=\"_ _3c\"> </span></div></td><td class=\"c x276 y1453 w30d heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Fair Value<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x27d y1454 w30e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Date<span class=\"_ _3c\"> </span></div></td><td class=\"c x27e y1454 w30f heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">price \u00a3<span class=\"_ _3c\"> </span></div></td><td class=\"c x27f y1454 w30f heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">price \u00a3<span class=\"_ _3c\"> </span></div></td><td class=\"c x280 y1454 w310 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">volatility<span class=\"_ _3c\"> </span></div></td><td class=\"c x281 y1454 w311 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">(years)<span class=\"_ _3c\"> </span></div></td><td class=\"c x275 y1454 w312 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">rate<span class=\"_ _3c\"> </span></div></td><td class=\"c x282 y1454 w313 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">dividend yi<span class=\"_ _0\"></span>eld<span class=\"_ _3c\"> </span></div></td><td class=\"c x283 y1454 w314 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">\u00a3<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x284 y1455 w1af h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">23 Feb 2017 </div></td><td class=\"c x285 y1455 w1b0 h9d\"><div class=\"t m0 xfb h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">1.440 </div></td><td class=\"c x286 y1455 w1b5 h9d\"><div class=\"t m0 x90 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">1.440 </div></td><td class=\"c x287 y1455 w1b6 h9d\"><div class=\"t m0 x90 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">51.8% </div></td><td class=\"c x288 y1455 w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y1455 w1b8 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.6% </div></td><td class=\"c x28a y1455 w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1455 w106 h9d\"><div class=\"t m0 x0 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.666 </div></td></tr><tr><td class=\"c x284 y1456 w1af h9a\"><div class=\"t m0 x32 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">29 May 2019 </div></td><td class=\"c x285 y1456 w1b0 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x286 y1456 w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x287 y1456 w1b6 h9a\"><div class=\"t m0 x46 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">46.9% </div></td><td class=\"c x288 y1456 w1b7 h9a\"><div class=\"t m0 x2b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y1456 w1b8 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.8% </div></td><td class=\"c x28a y1456 w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1456 w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.66 </div></td></tr><tr><td class=\"c x284 y1457 w1af h9d\"><div class=\"t m0 x13 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">8 July 2019 </div></td><td class=\"c x285 y1457 w1b0 h9d\"><div class=\"t m0 xfb h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.045 </div></td><td class=\"c x286 y1457 w1b5 h9d\"><div class=\"t m0 x32 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.045 </div></td><td class=\"c x287 y1457 w1b6 h9d\"><div class=\"t m0 x46 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">46.9% </div></td><td class=\"c x288 y1457 w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y1457 w1b8 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.8% </div></td><td class=\"c x28a y1457 w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1457 w106 h9d\"><div class=\"t m0 x5 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.66 </div></td></tr><tr><td class=\"c x284 y1458 w1af h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">30 June 2020 </div></td><td class=\"c x285 y1458 w1b0 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.475 </div></td><td class=\"c x286 y1458 w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.475 </div></td><td class=\"c x287 y1458 w1b6 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">50.32% </div></td><td class=\"c x288 y1458 w1b7 h9a\"><div class=\"t m0 x3d h12 yd8f ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x289 y1458 w1b8 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls14 ws0\">0.3%<span class=\"ls0\"> </span></div></td><td class=\"c x28a y1458 w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1458 w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.60 </div></td></tr><tr><td class=\"c x284 y1459 w1af h9d\"><div class=\"t m0 x46 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">23 June 2021 </div></td><td class=\"c x285 y1459 w1b0 h9d\"><div class=\"t m0 x50 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x286 y1459 w1b5 h9d\"><div class=\"t m0 x32 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x287 y1459 w1b6 h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">50.91% </div></td><td class=\"c x288 y1459 w1b7 h9d\"><div class=\"t m0 x3d h12 y25 ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x289 y1459 w1b8 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.7% </div></td><td class=\"c x28a y1459 w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1459 w106 h9d\"><div class=\"t m0 x4b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.81 </div></td></tr><tr><td class=\"c x284 y145a w1af h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">26 Jan 2022 </div></td><td class=\"c x285 y145a w1b0 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">4.160 </div></td><td class=\"c x286 y145a w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">4.160 </div></td><td class=\"c x287 y145a w1b6 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">49.18% </div></td><td class=\"c x288 y145a w1b7 h9a\"><div class=\"t m0 x3d h12 yd8f ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x289 y145a w1b8 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.149% </div></td><td class=\"c x28a y145a w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y145a w106 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.12 </div></td></tr><tr><td class=\"c x284 y145b w1af h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">22 June 2022 </div></td><td class=\"c x285 y145b w1b0 h9d\"><div class=\"t m0 x11 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x286 y145b w1b5 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x287 y145b w1b6 h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">34.12% </div></td><td class=\"c x288 y145b w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145b w1b8 h9d\"><div class=\"t m0 x0 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.748% </div></td><td class=\"c x28a y145b w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y145b w106 h9d\"><div class=\"t m0 x4b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.71 </div></td></tr><tr><td class=\"c x284 y145c w1af h9a\"><div class=\"t m0 x4b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">22 May 2023 </div></td><td class=\"c x285 y145c w1b0 h9a\"><div class=\"t m0 xfb h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x286 y145c w1b5 h9a\"><div class=\"t m0 x90 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x287 y145c w1b6 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">38.15% </div></td><td class=\"c x288 y145c w1b7 h9a\"><div class=\"t m0 x2b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145c w1b8 h9a\"><div class=\"t m0 xfb h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">4.219% </div></td><td class=\"c x28a y145c w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y145c w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.88 </div></td></tr><tr><td class=\"c x284 y145d w1af h9d\"><div class=\"t m0 x4b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">11 June 2024 </div></td><td class=\"c x285 y145d w1b0 h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">4.135 </div></td><td class=\"c x286 y145d w1b5 h9d\"><div class=\"t m0 x3d h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">4.135 </div></td><td class=\"c x287 y145d w1b6 h9d\"><div class=\"t m0 x11 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">39.28% </div></td><td class=\"c x288 y145d w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145d w1b8 h9d\"><div class=\"t m0 xfb h12 y25 ff1 fs0 fc1 sc0 ls2e ws0\">4.<span class=\"ls0\">149%</span><span class=\"ls0\"> </span></div></td><td class=\"c x28a y145d w197 h9d\"><div class=\"t m0 x8 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.13% </div></td><td class=\"c x28b y145d w106 h9d\"><div class=\"t m0 x46 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.93 </div></td></tr><tr><td class=\"c x284 y145e w1af h9a\"><div class=\"t m0 x4b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">22 Dec 2024 </div></td><td class=\"c x285 y145e w1b0 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls16 ws0\">3.335<span class=\"ls0\"> </span></div></td><td class=\"c x286 y145e w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls16 ws0\">3.335<span class=\"ls0\"> </span></div></td><td class=\"c x287 y145e w1b6 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">39.28% </div></td><td class=\"c x288 y145e w1b7 h9a\"><div class=\"t m0 x2b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145e w1b8 h9a\"><div class=\"t m0 x50 h12 yd8f ff1 fs0 fc1 sc0 ls2e ws0\">4.<span class=\"ls0\">322%</span><span class=\"ls0\"> </span></div></td><td class=\"c x28a y145e w197 h9a\"><div class=\"t m0 x8 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">2.13% </div></td><td class=\"c x28b y145e w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.79 </div></td></tr></table>The <span class=\"_ _5\"></span>volatility <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>underlying <span class=\"_ _5\"></span>volatility <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company\u2019s shares in the preceding<span class=\"_ _0\"></span> twelve months.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "24. Other reserv<span class=\"_ _e\"></span>es<span class=\"_ _1\"></span> <table class=\"s w2dd h124\" id=\"_814da930-ad11-4f78-b4a9-ac98292afab0\"><tr><td></td><td></td><td></td><td></td><td class=\"c x243 y1421 w2de h125\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">FV<span class=\"_ _3c\"> </span></div></td><td class=\"c x244 y1421 w2df h125\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Non-<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x245 y1422 w2e0 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve of<span class=\"_ _3c\"> </span></div></td><td class=\"c x246 y1422 w2e1 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">distribut<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y1423 w1a1 hbe\"><div class=\"t m0 x5 h26 yc0d ff9 fsb fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td class=\"c x247 y1424 w2e2 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">financial<span class=\"_ _3c\"> </span></div></td><td class=\"c x248 y1424 w2e3 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">able<span class=\"_ _3c\"> </span></div></td><td class=\"c x249 y1424 w2e4 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Distributa<span class=\"_ _3c\"> </span></div></td><td class=\"c x24a y1423 w1a2 hbe\"><div class=\"t m0 x58 hbf yc0d ff2 fsb fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x24b y1425 w2e5 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td><td class=\"c x24c y1425 w2e6 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Bonus<span class=\"_ _3c\"> </span></div></td><td class=\"c x24d y1425 w2e7 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Depletion<span class=\"_ _3c\"> </span></div></td><td class=\"c x24e y1425 w2e8 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">assets at<span class=\"_ _3c\"> </span></div></td><td class=\"c x24f y1425 w2e9 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve<span class=\"_ _3c\"> </span></div></td><td class=\"c x250 y1425 w2ea h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">ble<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x251 y1426 w2eb h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">option<span class=\"_ _3c\"> </span></div></td><td class=\"c x252 y1426 w2ec h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">share<span class=\"_ _3c\"> </span></div></td><td class=\"c x254 y1426 w2ed h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">factor</div><div class=\"t m0 x253 hc0 y1427 ff2 fsf fc1 sc0 ls0 ws0\">(1)<span class=\"_ _3c\"> </span></div></td><td class=\"c x247 y1426 w2ee h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">FVOCI</div><div class=\"t m0 x255 hc0 y1427 ff2 fsf fc1 sc0 lsa4 ws0\">(2<span class=\"_ _3c\"> </span></div><div class=\"t m0 x256 hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">)<span class=\"_ _3c\"> </span></div></td><td class=\"c x257 y1429 w2ef h127\"><div class=\"t m0 x14f hc0 y1428 ff2 fsf fc1 sc0 ls0 ws0\">(3)<span class=\"_ _3c\"> </span></div></td><td class=\"c x259 y1426 w2f0 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve</div><div class=\"t m0 x258 hc0 y1427 ff2 fsf fc1 sc0 lsa4 ws0\">(4)<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y142a w1a1 h34\"><div class=\"t m0 x5 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">1 Jan 2023<span class=\"_ _1\"></span> </div></td><td class=\"c x25a y142a w1a2 h34\"><div class=\"t m0 x2 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">10,365 </div></td><td class=\"c x25b y142a w1a3 h34\"><div class=\"t m0 x58 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">208 </div></td><td class=\"c x25c y142a w1a4 h34\"><div class=\"t m0 x4d h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">37,778 </div></td><td class=\"c x1a6 y142a w168 h34\"><div class=\"t m0 xd h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">(1,153) </div></td><td class=\"c x25d y142a w1a5 h34\"><div class=\"t m0 x4d h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">8,316 </div></td><td class=\"c x25e y142a w1a6 h34\"><div class=\"t m0 xd h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">14,291 </div></td><td class=\"c x24a y142a w1a2 h34\"><div class=\"t m0 x97 h26 y648 ff1 fsb fc1 sc0 ls0 ws0\">69,805 </div></td></tr><tr><td class=\"c x150 y142c w2f1 h128\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">Recognition of sh<span class=\"_ _1\"></span>are based<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y142d w1a2 h9\"><div class=\"t m0 xa h26 yf2d ff1 fsb fc1 sc0 lsa5 ws0\">661<span class=\"ls0\"> </span></div></td><td class=\"c x25b y142d w1a3 h9\"><div class=\"t m0 x9 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y142d w1a4 h9\"><div class=\"t m0 x67 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y142d w168 h9\"><div class=\"t m0 x67 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y142d w1a5 h9\"><div class=\"t m0 x7a h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y142d w1a6 h9\"><div class=\"t m0 x67 h26 yf2d ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y142d w1a2 h9\"><div class=\"t m0 xa h26 yf2d ff1 fsb fc1 sc0 lsa5 ws0\">661<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x150 y142e w2f2 h129\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">payments<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y142f w2f3 h12a\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">Change in fair <span class=\"_ _1\"></span>value of financial<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1430 w2f4 h129\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">assets at fair value<span class=\"_ _1\"></span> through OCI<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y1431 w1a2 hc1\"><div class=\"t m0 x7a h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1431 w1a3 hc1\"><div class=\"t m0 x9 h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1431 w1a4 hc1\"><div class=\"t m0 x67 h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y1431 w168 hc1\"><div class=\"t m0 x7a h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">(3) </div></td><td class=\"c x25d y1431 w1a5 hc1\"><div class=\"t m0 x7a h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y1431 w1a6 hc1\"><div class=\"t m0 x67 h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y1431 w1a2 hc1\"><div class=\"t m0 xc h26 yd8c ff1 fsb fc1 sc0 ls0 ws0\">(3) </div></td></tr><tr><td class=\"c x150 y1432 w2f5 h129\"><div class=\"t m0 x14f h26 y142b ff1 fsb fc1 sc0 ls0 ws0\">(Note 21)<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1433 w1a1 h34\"><div class=\"t m0 x5 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">31 Dec 2023/1 Jan 2<span class=\"_ _1\"></span>024 </div></td><td class=\"c x25a y1433 w1a2 h34\"><div class=\"t m0 x2 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">11,026 </div></td><td class=\"c x25b y1433 w1a3 h34\"><div class=\"t m0 x1c hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">208 </div></td><td class=\"c x25c y1433 w1a4 h34\"><div class=\"t m0 x58 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">37,778 </div></td><td class=\"c x1a6 y1433 w168 h34\"><div class=\"t m0 x5d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">(1,156) </div></td><td class=\"c x25d y1433 w1a5 h34\"><div class=\"t m0 x4d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">8,316 </div></td><td class=\"c x25e y1433 w1a6 h34\"><div class=\"t m0 x5d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">14,291 </div></td><td class=\"c x24a y1433 w1a2 h34\"><div class=\"t m0 x3f hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">70,463 </div></td></tr><tr><td class=\"c x150 y1434 w2f6 h12b\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Recognition of de<span class=\"_ _1\"></span>pletion<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y1435 w1a2 h9\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1435 w1a3 h9\"><div class=\"t m0 x9 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1435 w1a4 h9\"><div class=\"t m0 x20 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">8,949 </div></td><td class=\"c x1a6 y1435 w168 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1435 w1a5 h9\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y1435 w1a6 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y1435 w1a2 h9\"><div class=\"t m0 x2 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">8,949 </div></td></tr><tr><td class=\"c x150 y1436 w2f7 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">factor<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y1437 w1a1 h9\"><div class=\"t m0 x5 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">Recognition of <span class=\"_ _1\"></span>non-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5 hbf y10a3 ff2 fsb fc1 sc0 ls0 ws0\">distributable rese<span class=\"_ _1\"></span>rve </div></td><td class=\"c x25a y1437 w1a2 h9\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1437 w1a3 h9\"><div class=\"t m0 x9 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1437 w1a4 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y1437 w168 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1437 w1a5 h9\"><div class=\"t m0 xb hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">142 </div></td><td class=\"c x25e y1437 w1a6 h9\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y1437 w1a2 h9\"><div class=\"t m0 xb hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">142 </div></td></tr><tr><td class=\"c x150 y1438 w2f8 h12b\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Recognition of dis<span class=\"_ _1\"></span>tributable<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y1439 w1a2 h9\"><div class=\"t m0 x7a hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y1439 w1a3 h9\"><div class=\"t m0 x9 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1439 w1a4 h9\"><div class=\"t m0 x67 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y1439 w168 h9\"><div class=\"t m0 x67 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1439 w1a5 h9\"><div class=\"t m0 x7a hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y1439 w1a6 h9\"><div class=\"t m0 x20 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">7,848 </div></td><td class=\"c x24a y1439 w1a2 h9\"><div class=\"t m0 x2 hbf y437 ff2 fsb fc1 sc0 ls0 ws0\">7,848 </div></td></tr><tr><td class=\"c x150 y143a w2f9 h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">reserve<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y143b w2fa h12c\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">Recognition of s<span class=\"_ _1\"></span>hare based<span class=\"_ _3c\"> </span></div></td><td class=\"c x25a y143c w1a2 hf\"><div class=\"t m0 x4d hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">1,379 </div></td><td class=\"c x25b y143c w1a3 hf\"><div class=\"t m0 x9 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y143c w1a4 hf\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y143c w168 hf\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y143c w1a5 hf\"><div class=\"t m0 x7a hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y143c w1a6 hf\"><div class=\"t m0 x67 hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y143c w1a2 hf\"><div class=\"t m0 x4d hbf yf2d ff2 fsb fc1 sc0 ls0 ws0\">1,379 </div></td></tr><tr><td class=\"c x150 y143d w2fb h126\"><div class=\"t m0 x14f hbf y1420 ff2 fsb fc1 sc0 ls0 ws0\">payments<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y143e w1a1 hc2\"><div class=\"t m0 x5 hbf y10a8 ff2 fsb fc1 sc0 ls0 ws0\">Change in fair value<span class=\"_ _1\"></span> of </div><div class=\"t m0 x5 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">financial assets at <span class=\"_ _1\"></span>fair value </div><div class=\"t m0 x5 hbf y10a3 ff2 fsb fc1 sc0 ls0 ws0\">through OCI (Note<span class=\"_ _1\"></span> 21) </div></td><td class=\"c x25a y143e w1a2 hc2\"><div class=\"t m0 x7a hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25b y143e w1a3 hc2\"><div class=\"t m0 x9 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y143e w1a4 hc2\"><div class=\"t m0 x67 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y143e w168 hc2\"><div class=\"t m0 x1f hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x25d y143e w1a5 hc2\"><div class=\"t m0 x7a hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y143e w1a6 hc2\"><div class=\"t m0 x67 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x24a y143e w1a2 hc2\"><div class=\"t m0 x52 hbf yd8c ff2 fsb fc1 sc0 ls0 ws0\">(7) </div></td></tr><tr><td class=\"c x16d y143f w1a1 h35\"><div class=\"t m0 x5 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">Other changes<span class=\"_ _1\"></span> in reserves<span class=\"_ _1\"></span> </div></td><td class=\"c x25a y143f w1a2 h35\"><div class=\"t m0 xd hbf y648 ff2 fsb fc1 sc0 lsa6 ws0\">464<span class=\"ls0\"> </span></div></td><td class=\"c x25b y143f w1a3 h35\"><div class=\"t m0 x9 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y143f w1a4 h35\"><div class=\"t m0 x67 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1a6 y143f w168 h35\"><div class=\"t m0 x67 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y143f w1a5 h35\"><div class=\"t m0 x7a hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y143f w1a6 h35\"><div class=\"t m0 xd hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">(464) </div></td><td class=\"c x24a y143f w1a2 h35\"><div class=\"t m0 x7a hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y1440 w1a1 h34\"><div class=\"t m0 x5 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">31 Dec 2024<span class=\"_ _1\"></span> </div></td><td class=\"c x25a y1440 w1a2 h34\"><div class=\"t m0 x13 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">12,869 </div></td><td class=\"c x25b y1440 w1a3 h34\"><div class=\"t m0 x1c hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">208 </div></td><td class=\"c x25c y1440 w1a4 h34\"><div class=\"t m0 x58 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">46,727 </div></td><td class=\"c x1a6 y1440 w168 h34\"><div class=\"t m0 x5d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">(1,163) </div></td><td class=\"c x25d y1440 w1a5 h34\"><div class=\"t m0 x2 hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">8,458 </div></td><td class=\"c x25e y1440 w1a6 h34\"><div class=\"t m0 x4d hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">21,675 </div></td><td class=\"c x24a y1440 w1a2 h34\"><div class=\"t m0 x3f hbf y648 ff2 fsb fc1 sc0 ls0 ws0\">88,774 </div></td></tr></table>(1) <span class=\"_ _35\"> </span><span class=\"ff1\">Depletion factor reserve </span>During <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>twelve <span class=\"_ _4\"> </span>month <span class=\"_ _4\"> </span>period <span class=\"_ _4\"> </span>ended <span class=\"_ _6\"> </span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _4\"> </span>2024<span class=\"ff9\">, <span class=\"_ _4\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Group <span class=\"_ _4\"> </span>has <span class=\"_ _4\"> </span>recognised <span class=\"_ _4\"> </span>\u20ac<span class=\"_ _1\"></span></span>8.9 million (FY2023<span class=\"lse\">: </span>addition <span class=\"_ _1\"></span><span class=\"ff9\">of \u20ac</span><span class=\"ls5b\">nil</span>) as <span class=\"_ _1\"></span>a depletion factor reserve as <span class=\"_ _1\"></span>per the Spanish Corporate Tax Act.<span class=\"ls0\"> </span>(2) <span class=\"_ _1b\"> </span><span class=\"ff1\">Fair value <span class=\"_ _0\"></span>reserve of financial assets<span class=\"_ _0\"></span> at FVOCI </span>The <span class=\"_ _6\"> </span>Group <span class=\"_ _6\"> </span>decided <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>recognise <span class=\"_ _6\"> </span>changes <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _6\"> </span>of <span class=\"_ _f\"> </span>certain <span class=\"_ _6\"> </span>investments <span class=\"_ _4\"> </span>in <span class=\"_ _f\"> </span>equity<span class=\"_ _0\"></span> securities <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>OCI. <span class=\"_ _5\"></span>These <span class=\"_ _1\"></span>changes <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>accu<span class=\"_ _1\"></span>mulated <span class=\"_ _1\"></span>within <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>FVOCI <span class=\"_ _5\"></span>reserve <span class=\"_ _1\"></span>under <span class=\"_ _5\"></span>equity. <span class=\"_ _5\"></span>The<span class=\"_ _0\"></span> Group  transfe<span class=\"_ _0\"></span>rs  amounts <span class=\"_ _f\"> </span>from <span class=\"_ _f\"> </span>this  rese<span class=\"_ _0\"></span>rve  to <span class=\"_ _f\"> </span>retained  earning<span class=\"_ _0\"></span>s  when <span class=\"_ _f\"> </span>the  relevant  equity<span class=\"_ _0\"></span> securities are derecogni<span class=\"_ _0\"></span>sed. (3) <span class=\"_ _1b\"> </span><span class=\"ff1\">Non-distribu<span class=\"_ _0\"></span>table reserve </span>As <span class=\"_ _1\"></span>required <span class=\"_ _5\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the S<span class=\"_ _1\"></span>panish <span class=\"_ _1\"></span>Corporate <span class=\"_ _1\"></span>Tax <span class=\"_ _1\"></span>Act<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _5\"></span>classified<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span>-distributable r<span class=\"_ _1\"></span>eserve of <span class=\"_ _3\"> </span>10% <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>profits <span class=\"_ _3\"></span>generated <span class=\"_ _3\"></span>by <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>Sp<span class=\"_ _1\"></span>anish <span class=\"_ _3\"></span>subsidiaries <span class=\"_ _4\"> </span>until <span class=\"_ _3\"> </span>the <span class=\"_ _4\"> </span>reserve <span class=\"_ _3\"></span>is <span class=\"_ _4\"> </span>20% <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>share capital of the subsidiary <span class=\"ff9\">for a<span class=\"_ _0\"></span>n amount of \u20ac8.0m<span class=\"ff1\">. </span></span>(4) <span class=\"_ _30\"> </span><span class=\"ff1\">Distributable reserve </span>This heading includes the t<span class=\"_ _0\"></span>ransfer from income for the <span class=\"_ _0\"></span>year attributable to the paren<span class=\"_ _0\"></span>t for 2024. (5) <span class=\"_ _1b\"> </span><span class=\"ff1\">Share <span class=\"_ _0\"></span>options </span>Details of share options outs<span class=\"_ _0\"></span>tanding as at 31 December 2<span class=\"_ _0\"></span>024: <table class=\"s w2fc h12d\" id=\"_acd981a4-23cb-4112-8878-972fe1c1cacd\"><tr><td class=\"c x260 y1441 w1a7 h2a\"><div class=\"t m0 x97 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\"> Grant date </div></td><td class=\"c x261 y1441 w1a8 h2a\"><div class=\"t m0 x58 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Expiry date </div></td><td class=\"c x262 y1441 w1a9 h2a\"><div class=\"t m0 xa h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Exercise price \u00a3 </div></td><td class=\"c x263 y1442 w2fd hf2\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x264 y1443 w2fe hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">options<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x260 y1444 w1a7 hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">30 Jun 2020 </div></td><td class=\"c x261 y1444 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls16 ws0\">30 <span class=\"ls0\">Jun 2030</span><span class=\"ls0\"> </span></div></td><td class=\"c x262 y1444 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">1.475 </div></td><td class=\"c x265 y1444 wf4 hb0\"><div class=\"t m0 x2 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">516,000 </div></td></tr><tr><td class=\"c x260 y1445 w1a7 hc3\"><div class=\"t m0 x5 h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">24 Jun 2021 </div></td><td class=\"c x261 y1445 w1a8 hc3\"><div class=\"t m0 x32 h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">23 Jun 2031 </div></td><td class=\"c x262 y1445 w1a9 hc3\"><div class=\"t m0 x1a h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x265 y1445 wf4 hc3\"><div class=\"t m0 x97 h12 yb83 ff1 fs0 fc1 sc0 ls29 ws0\">99<span class=\"ls0\">6,000</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x260 y1446 w1a7 hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">22 Jun 2022 </div></td><td class=\"c x261 y1446 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">30 Jun 2027 </div></td><td class=\"c x262 y1446 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x265 y1446 wf4 hb0\"><div class=\"t m0 x97 h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">188,<span class=\"ls16\">333</span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x266 y1447 w1aa hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls36\">22 <span class=\"ls0\">May 2023</span><span class=\"ls0\"> </span></span></div></td><td class=\"c x261 y1447 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">21 May 2028 </div></td><td class=\"c x262 y1447 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x265 y1447 wf4 hb0\"><div class=\"t m0 x3d h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls0\">268,<span class=\"ls16\">333</span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x266 y1448 w1aa hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls0\">11 June 2024<span class=\"_ _0\"></span> </span></div></td><td class=\"c x261 y1448 w1a8 hb0\"><div class=\"t m0 x32 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\"> 10 Jun 2029 </div></td><td class=\"c x262 y1448 w1a9 hb0\"><div class=\"t m0 x1a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">4.135 </div></td><td class=\"c x265 y1448 wf4 hb0\"><div class=\"t m0 x90 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">1,305,000 </div></td></tr><tr><td class=\"c x266 y1449 w1aa hc3\"><div class=\"t m0 x5 h12 yb83 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls0\">22 Dec 2024 </span></div></td><td class=\"c x261 y1449 w1a8 hc3\"><div class=\"t m0 x32 h12 yb83 ff1 fs0 fc1 sc0 ls1b ws0\">  <span class=\"ls0\">21 Dec 2029 </span></div></td><td class=\"c x262 y1449 w1a9 hc3\"><div class=\"t m0 x1a h12 yb83 ff1 fs0 fc1 sc0 ls16 ws0\">3.335<span class=\"ls0\"> </span></div></td><td class=\"c x265 y1449 wf4 hc3\"><div class=\"t m0 x2b h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">150,000 </div></td></tr><tr><td class=\"c x260 y144a w1ab h20\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"ff1\"> </span></div></td><td></td><td></td><td class=\"c x265 y144a wf4 h20\"><div class=\"t m0 x46 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">5,<span class=\"ls5\">423</span>,<span class=\"lsc\">666</span><span class=\"ff1\"> </span></div></td></tr></table><table class=\"s w2ff h12e\" id=\"_bd523ebf-9a49-448b-b50c-fa39a0143e5f\"><tr><td></td><td class=\"c x268 y144b w300 h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Weighted average<span class=\"_ _3c\"> </span></div></td><td class=\"c x269 y144b w2fd h113\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Share<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x26a y144c w301 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">exercise price \u00a3<span class=\"_ _3c\"> </span></div></td><td class=\"c x26b y144c w2fe hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">options<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x26c y144d w1ae hc3\"><div class=\"t m0 x5 h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x26d y144d w1ad hc3\"><div class=\"t m0 x84 h12 yb83 ff1 fs0 fc1 sc0 ls36 ws0\">2.<span class=\"ls29\">968</span><span class=\"ls29\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x26e y144d wf4 hc3\"><div class=\"t m0 x4b h12 yb83 ff1 fs0 fc1 sc0 ls0 ws0\">4,848,500 </div></td></tr><tr><td class=\"c x26c y144e w1ae hc4\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Granted options during the<span class=\"_ _0\"></span> year </div></td><td class=\"c x26d y144e w1ad hc4\"><div class=\"t m0 x84 h12 y7a7 ff1 fs0 fc1 sc0 ls2e ws0\">4.<span class=\"ls0\">053</span><span class=\"ls0\"> </span></div></td><td class=\"c x26e y144e wf4 hc4\"><div class=\"t m0 x2a h12 y7a7 ff1 fs0 fc1 sc0 lsf ws0\">1,<span class=\"ls2e\">45<span class=\"ls0\">5,000</span></span><span class=\"ls2e\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x26c y144f w1ae hb0\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Options executed during<span class=\"_ _0\"></span> the year </div></td><td class=\"c x26d y144f w1ad hb0\"><div class=\"t m0 x18 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2.449 </div></td><td class=\"c x26e y144f wf4 hb0\"><div class=\"t m0 x2a h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">(879,834) </div></td></tr><tr><td class=\"c x26c y1450 w1ae hc3\"><div class=\"t m0 x5 h2 yb83 ff2 fs0 fc1 sc0 ls0 ws0\">31 December 2024 </div></td><td class=\"c x26d y1450 w1ad hc3\"><div class=\"t m0 x18 h2 yb83 ff2 fs0 fc1 sc0 ls0 ws0\">3.343 </div></td><td class=\"c x26e y1450 wf4 hc3\"><div class=\"t m0 x4b h2 yb83 ff2 fs0 fc1 sc0 ls0 ws0\">5,<span class=\"ls5\">423</span>,<span class=\"lsc\">666</span> </div></td></tr></table>On <span class=\"_ _6\"> </span><span class=\"lsf\">12</span> <span class=\"_ _6\"> </span>June <span class=\"_ _6\"> </span>2024, <span class=\"_ _f\"> </span>the <span class=\"_ _4\"> </span>Co<span class=\"_ _1\"></span>mpany <span class=\"_ _6\"> </span>announced <span class=\"_ _4\"> </span>that <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _4\"> </span>with <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>Co<span class=\"_ _1\"></span>mpany's <span class=\"_ _4\"> </span>Long <span class=\"_ _f\"> </span>Term<span class=\"_ _0\"></span> Incentive <span class=\"_ _12\"> </span>Plan <span class=\"_ _b\"> </span>2020, <span class=\"_ _12\"> </span>it <span class=\"_ _2a\"> </span>granted <span class=\"_ _12\"> </span>1<span class=\"_ _1\"></span>,305,000 <span class=\"_ _12\"> </span>share <span class=\"_ _2a\"> </span>options <span class=\"_ _2a\"> </span>to <span class=\"_ _2a\"> </span>Persons <span class=\"_ _12\"> </span>Discharging <span class=\"_ _2a\"> </span>Managerial<span class=\"_ _0\"></span> Responsibilities <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>\"PDMRs\") <span class=\"_ _5\"></span>and <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>emplo<span class=\"_ _0\"></span>yees <span class=\"_ _3\"></span>and, <span class=\"_ _5\"></span>on <span class=\"_ _3\"></span>22 <span class=\"_ _3\"></span>December <span class=\"_ _5\"></span>was <span class=\"_ _3\"></span>grante<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>150,000 <span class=\"_ _5\"></span>share options (the \"Options\") t<span class=\"_ _0\"></span>o an employee. On 9 <span class=\"_ _0\"></span>February 2024,<span class=\"_ _0\"></span> the C<span class=\"_ _0\"></span>ompany anno<span class=\"_ _0\"></span>unced that <span class=\"_ _0\"></span>it has is<span class=\"_ _0\"></span>sued 20,000 <span class=\"_ _e\"></span>or<span class=\"_ _1\"></span>dinary <span class=\"_ _0\"></span>shares of <span class=\"_ _0\"></span>7.5p in <span class=\"_ _0\"></span>the Company (\u201cOption Shares\u201d) <span class=\"_ _0\"></span>pursuant to an exercise of sh<span class=\"_ _0\"></span>are options by a<span class=\"ff1\"> former employee. </span>On <span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>May <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Company <span class=\"_ _3\"></span>announced <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>it <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>issued <span class=\"_ _3\"></span><span class=\"ls29\">66</span>,500 <span class=\"_ _3\"></span>ordinary <span class=\"_ _3\"></span>shares <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>7.5p <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> Company <span class=\"_ _1\"></span>(\u201cOption <span class=\"_ _5\"></span>Shares\u201d) pur<span class=\"_ _1\"></span>suant <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>an <span class=\"_ _1\"></span>exercise <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>share <span class=\"_ _5\"></span>options <span class=\"_ _1\"></span>by <span class=\"_ _5\"></span><span class=\"ff1\">non-PDMR <span class=\"_ _1\"></span>employees <span class=\"_ _5\"></span>and </span>on 22 May announced that<span class=\"_ _0\"></span> 600,000 ordinary On  2<span class=\"_ _0\"></span>3 <span class=\"_ _f\"> </span>May <span class=\"_ _6\"> </span>2023, <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>Company <span class=\"_ _6\"> </span>announced <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _f\"> </span>with <span class=\"_ _6\"> </span>the  Compan<span class=\"_ _0\"></span>y's <span class=\"_ _f\"> </span>Long <span class=\"_ _6\"> </span>Term Incentive <span class=\"_ _12\"> </span>Plan <span class=\"_ _b\"> </span>2020, <span class=\"_ _12\"> </span>it <span class=\"_ _2a\"> </span>granted <span class=\"_ _12\"> </span>1<span class=\"_ _1\"></span>,305,000 <span class=\"_ _12\"> </span>share <span class=\"_ _2a\"> </span>options <span class=\"_ _2a\"> </span>to <span class=\"_ _2a\"> </span>Persons <span class=\"_ _12\"> </span>Discharging <span class=\"_ _2a\"> </span>Managerial<span class=\"_ _0\"></span> Responsibilities (\"PDMRs\") <span class=\"_ _0\"></span>and other employees. In <span class=\"_ _1c\"> </span>general, <span class=\"_ _13\"> </span>option <span class=\"_ _1c\"> </span>agreements <span class=\"_ _1c\"> </span>contain <span class=\"_ _13\"> </span>provisions<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>adjusting <span class=\"_ _1c\"> </span>the <span class=\"_ _13\"> </span>exercise <span class=\"_ _1c\"> </span>price <span class=\"_ _13\"> </span>in <span class=\"_ _1c\"> </span>certain circumstances <span class=\"_ _1\"></span>including the <span class=\"_ _1\"></span>allotment <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ully <span class=\"_ _1\"></span>paid <span class=\"_ _1\"></span>ordinary <span class=\"_ _1\"></span>shares <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>way <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>capitalisation of <span class=\"_ _1\"></span>the Company\u2019s <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>eserves, <span class=\"_ _e\"></span>a subdi<span class=\"_ _0\"></span>vision <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>consolidation <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>ordinar<span class=\"ff1\">y shares, <span class=\"_ _e\"></span>a red<span class=\"_ _0\"></span>uction <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>capital </span>and <span class=\"_ _e\"></span>offers <span class=\"_ _e\"></span>or <span class=\"_ _0\"></span>invitations <span class=\"_ _e\"></span>(whether<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>by <span class=\"_ _e\"></span>way <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>rights <span class=\"_ _e\"></span>issue <span class=\"_ _e\"></span>or <span class=\"_ _e\"></span>otherwise) <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>holders <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>ordinary <span class=\"_ _e\"></span>shares. The <span class=\"_ _6\"> </span>estimated <span class=\"_ _4\"> </span>fair <span class=\"_ _4\"> </span>values <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>options <span class=\"_ _6\"> </span>were <span class=\"_ _4\"> </span>calculated <span class=\"_ _4\"> </span>using <span class=\"_ _6\"> </span>the <span class=\"_ _4\"> </span>Black <span class=\"_ _6\"> </span>Scholes <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ption <span class=\"_ _4\"> </span>pricing model. The inputs into<span class=\"_ _0\"></span> the model and the results a<span class=\"_ _0\"></span>re as follows: <table class=\"s w302 h12f\" id=\"_32978c82-2fb2-4d42-8b34-8e38ba8c722d\"><tr><td></td><td class=\"c x271 y1451 w303 h130\" colspan=\"2\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Weighted<span class=\"_ _3c\"> </span></div><div class=\"t m0 x270 h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Weighted<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x272 y1452 w304 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">average<span class=\"_ _3c\"> </span></div></td><td class=\"c x273 y1452 w304 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">average<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x274 y1452 w305 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Expected<span class=\"_ _3c\"> </span></div></td><td class=\"c x275 y1452 w306 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Risk<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x276 y1452 w307 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Estimated<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x277 y1453 w308 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Grant<span class=\"_ _3c\"> </span></div></td><td class=\"c x278 y1453 w309 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">share<span class=\"_ _3c\"> </span></div></td><td class=\"c x273 y1453 w30a heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">exercise<span class=\"_ _3c\"> </span></div></td><td class=\"c x279 y1453 w305 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Expected<span class=\"_ _3c\"> </span></div></td><td class=\"c x27a y1453 w30b heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">life<span class=\"_ _3c\"> </span></div></td><td class=\"c x27b y1453 w30c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Free<span class=\"_ _3c\"> </span></div></td><td class=\"c x27c y1453 w305 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Expected<span class=\"_ _3c\"> </span></div></td><td class=\"c x276 y1453 w30d heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Fair Value<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x27d y1454 w30e heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Date<span class=\"_ _3c\"> </span></div></td><td class=\"c x27e y1454 w30f heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">price \u00a3<span class=\"_ _3c\"> </span></div></td><td class=\"c x27f y1454 w30f heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">price \u00a3<span class=\"_ _3c\"> </span></div></td><td class=\"c x280 y1454 w310 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">volatility<span class=\"_ _3c\"> </span></div></td><td class=\"c x281 y1454 w311 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">(years)<span class=\"_ _3c\"> </span></div></td><td class=\"c x275 y1454 w312 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">rate<span class=\"_ _3c\"> </span></div></td><td class=\"c x282 y1454 w313 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">dividend yi<span class=\"_ _0\"></span>eld<span class=\"_ _3c\"> </span></div></td><td class=\"c x283 y1454 w314 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">\u00a3<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x284 y1455 w1af h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">23 Feb 2017 </div></td><td class=\"c x285 y1455 w1b0 h9d\"><div class=\"t m0 xfb h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">1.440 </div></td><td class=\"c x286 y1455 w1b5 h9d\"><div class=\"t m0 x90 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">1.440 </div></td><td class=\"c x287 y1455 w1b6 h9d\"><div class=\"t m0 x90 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">51.8% </div></td><td class=\"c x288 y1455 w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y1455 w1b8 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.6% </div></td><td class=\"c x28a y1455 w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1455 w106 h9d\"><div class=\"t m0 x0 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.666 </div></td></tr><tr><td class=\"c x284 y1456 w1af h9a\"><div class=\"t m0 x32 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">29 May 2019 </div></td><td class=\"c x285 y1456 w1b0 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x286 y1456 w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">2.015 </div></td><td class=\"c x287 y1456 w1b6 h9a\"><div class=\"t m0 x46 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">46.9% </div></td><td class=\"c x288 y1456 w1b7 h9a\"><div class=\"t m0 x2b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y1456 w1b8 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.8% </div></td><td class=\"c x28a y1456 w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1456 w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.66 </div></td></tr><tr><td class=\"c x284 y1457 w1af h9d\"><div class=\"t m0 x13 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">8 July 2019 </div></td><td class=\"c x285 y1457 w1b0 h9d\"><div class=\"t m0 xfb h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.045 </div></td><td class=\"c x286 y1457 w1b5 h9d\"><div class=\"t m0 x32 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.045 </div></td><td class=\"c x287 y1457 w1b6 h9d\"><div class=\"t m0 x46 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">46.9% </div></td><td class=\"c x288 y1457 w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y1457 w1b8 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.8% </div></td><td class=\"c x28a y1457 w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1457 w106 h9d\"><div class=\"t m0 x5 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.66 </div></td></tr><tr><td class=\"c x284 y1458 w1af h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">30 June 2020 </div></td><td class=\"c x285 y1458 w1b0 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.475 </div></td><td class=\"c x286 y1458 w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.475 </div></td><td class=\"c x287 y1458 w1b6 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">50.32% </div></td><td class=\"c x288 y1458 w1b7 h9a\"><div class=\"t m0 x3d h12 yd8f ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x289 y1458 w1b8 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls14 ws0\">0.3%<span class=\"ls0\"> </span></div></td><td class=\"c x28a y1458 w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1458 w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.60 </div></td></tr><tr><td class=\"c x284 y1459 w1af h9d\"><div class=\"t m0 x46 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">23 June 2021 </div></td><td class=\"c x285 y1459 w1b0 h9d\"><div class=\"t m0 x50 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x286 y1459 w1b5 h9d\"><div class=\"t m0 x32 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.090 </div></td><td class=\"c x287 y1459 w1b6 h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">50.91% </div></td><td class=\"c x288 y1459 w1b7 h9d\"><div class=\"t m0 x3d h12 y25 ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x289 y1459 w1b8 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.7% </div></td><td class=\"c x28a y1459 w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y1459 w106 h9d\"><div class=\"t m0 x4b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.81 </div></td></tr><tr><td class=\"c x284 y145a w1af h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">26 Jan 2022 </div></td><td class=\"c x285 y145a w1b0 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">4.160 </div></td><td class=\"c x286 y145a w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">4.160 </div></td><td class=\"c x287 y145a w1b6 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">49.18% </div></td><td class=\"c x288 y145a w1b7 h9a\"><div class=\"t m0 x3d h12 yd8f ff1 fs0 fc1 sc0 lsf ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x289 y145a w1b8 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.149% </div></td><td class=\"c x28a y145a w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y145a w106 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">1.12 </div></td></tr><tr><td class=\"c x284 y145b w1af h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">22 June 2022 </div></td><td class=\"c x285 y145b w1b0 h9d\"><div class=\"t m0 x11 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x286 y145b w1b5 h9d\"><div class=\"t m0 x2a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">3.575 </div></td><td class=\"c x287 y145b w1b6 h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">34.12% </div></td><td class=\"c x288 y145b w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145b w1b8 h9d\"><div class=\"t m0 x0 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.748% </div></td><td class=\"c x28a y145b w197 h9d\"><div class=\"t m0 x22 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y145b w106 h9d\"><div class=\"t m0 x4b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.71 </div></td></tr><tr><td class=\"c x284 y145c w1af h9a\"><div class=\"t m0 x4b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">22 May 2023 </div></td><td class=\"c x285 y145c w1b0 h9a\"><div class=\"t m0 xfb h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x286 y145c w1b5 h9a\"><div class=\"t m0 x90 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">3.270 </div></td><td class=\"c x287 y145c w1b6 h9a\"><div class=\"t m0 x82 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">38.15% </div></td><td class=\"c x288 y145c w1b7 h9a\"><div class=\"t m0 x2b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145c w1b8 h9a\"><div class=\"t m0 xfb h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">4.219% </div></td><td class=\"c x28a y145c w197 h9a\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">Nil </div></td><td class=\"c x28b y145c w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.88 </div></td></tr><tr><td class=\"c x284 y145d w1af h9d\"><div class=\"t m0 x4b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">11 June 2024 </div></td><td class=\"c x285 y145d w1b0 h9d\"><div class=\"t m0 x82 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">4.135 </div></td><td class=\"c x286 y145d w1b5 h9d\"><div class=\"t m0 x3d h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">4.135 </div></td><td class=\"c x287 y145d w1b6 h9d\"><div class=\"t m0 x11 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">39.28% </div></td><td class=\"c x288 y145d w1b7 h9d\"><div class=\"t m0 x2b h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145d w1b8 h9d\"><div class=\"t m0 xfb h12 y25 ff1 fs0 fc1 sc0 ls2e ws0\">4.<span class=\"ls0\">149%</span><span class=\"ls0\"> </span></div></td><td class=\"c x28a y145d w197 h9d\"><div class=\"t m0 x8 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">2.13% </div></td><td class=\"c x28b y145d w106 h9d\"><div class=\"t m0 x46 h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">0.93 </div></td></tr><tr><td class=\"c x284 y145e w1af h9a\"><div class=\"t m0 x4b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">22 Dec 2024 </div></td><td class=\"c x285 y145e w1b0 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls16 ws0\">3.335<span class=\"ls0\"> </span></div></td><td class=\"c x286 y145e w1b5 h9a\"><div class=\"t m0 x2a h12 yd8f ff1 fs0 fc1 sc0 ls16 ws0\">3.335<span class=\"ls0\"> </span></div></td><td class=\"c x287 y145e w1b6 h9a\"><div class=\"t m0 x11 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">39.28% </div></td><td class=\"c x288 y145e w1b7 h9a\"><div class=\"t m0 x2b h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x289 y145e w1b8 h9a\"><div class=\"t m0 x50 h12 yd8f ff1 fs0 fc1 sc0 ls2e ws0\">4.<span class=\"ls0\">322%</span><span class=\"ls0\"> </span></div></td><td class=\"c x28a y145e w197 h9a\"><div class=\"t m0 x8 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">2.13% </div></td><td class=\"c x28b y145e w106 h9a\"><div class=\"t m0 x5 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">0.79 </div></td></tr></table>The <span class=\"_ _5\"></span>volatility <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>estimated <span class=\"_ _5\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>underlying <span class=\"_ _5\"></span>volatility <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company\u2019s shares in the preceding<span class=\"_ _0\"></span> twelve months. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "25. Non-controlli<span class=\"_ _0\"></span>ng interest <table class=\"s w315 h131\" id=\"_e9f977ff-2b53-4ee7-98fc-354dacef8a1c\"><tr><td class=\"c x18b y145f w1b9 h20\"><div class=\"t m0 x0 h12 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s<span class=\"ff1\">) </span></div></td><td class=\"c x28c y145f wd7 h20\"><div class=\"t m0 xd h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x28d y145f w12a h20\"><div class=\"t m0 x53 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x18b y1460 w1b9 h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x28c y1460 wd7 h20\"><div class=\"t m0 x2b h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(9,104) </div></td><td class=\"c x28d y1460 w12a h20\"><div class=\"t m0 xa h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(6,998) </div></td></tr><tr><td class=\"c x18b y1461 w1b9 h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Share of total comprehen<span class=\"_ _0\"></span>sive income for the year </div></td><td class=\"c x28c y1461 wd7 h20\"><div class=\"t m0 xc h2 y140 ff2 fs0 fc1 sc0 ls50 ws0\">822<span class=\"ls0\"> </span></div></td><td class=\"c x28d y1461 w12a h20\"><div class=\"t m0 xc h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(2,106) </div></td></tr><tr><td class=\"c x18b y1462 w1b9 h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Revaluation of NCI </div></td><td class=\"c x28c y1462 wd7 h20\"><div class=\"t m0 x2 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">10,<span class=\"ls5\">43</span>6 </div></td><td class=\"c x28d y1462 w12a h20\"><div class=\"t m0 x18 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x18b y1463 w1b9 h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x28c y1463 wd7 h20\"><div class=\"t m0 xd h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2,154 </div></td><td class=\"c x28d y1463 w12a h20\"><div class=\"t m0 x52 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(9,104) </div></td></tr></table>The <span class=\"_ _5\"></span>non-c<span class=\"_ _0\"></span>ontrolling <span class=\"_ _1\"></span>interest <span class=\"_ _5\"></span>corresponds<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>partner <span class=\"_ _1\"></span>involved <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>Sociedad <span class=\"_ _1\"></span>Cobre <span class=\"_ _1\"></span>San <span class=\"_ _1\"></span>Rafael, <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> owner of the Touro pr<span class=\"_ _0\"></span>oject. Change of controlling inter<span class=\"_ _0\"></span>est Atalaya held an initial 1<span class=\"_ _1\"></span>0% stake in Cobre San Rafael S.L., which, under normal circumstances, would classify <span class=\"_ _4\"> </span>it <span class=\"_ _4\"> </span>as <span class=\"_ _6\"> </span>a <span class=\"_ _4\"> </span>non-controlling <span class=\"_ _4\"> </span>investment <span class=\"_ _4\"> </span>with <span class=\"_ _4\"> </span>limited <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>over <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>company's <span class=\"_ _4\"> </span>operations. However, <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>determine <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>effective <span class=\"_ _e\"></span>control <span class=\"_ _31\"></span>of t<span class=\"_ _0\"></span>he <span class=\"_ _e\"></span>company <span class=\"_ _e\"></span>it <span class=\"_ _0\"></span>has <span class=\"_ _e\"></span>been <span class=\"_ _e\"></span>considered <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>substantive contractual arrangemen<span class=\"_ _0\"></span>ts between Atalaya and the oth<span class=\"_ _0\"></span>er shareholders according to note 2.3.  As a<span class=\"_ _0\"></span> result <span class=\"_ _e\"></span>of the <span class=\"_ _e\"></span>changes in <span class=\"_ _e\"></span>project Touro <span class=\"_ _e\"></span>that have <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>ccurred <span class=\"_ _e\"></span>during the<span class=\"_ _0\"></span> current <span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>ear <span class=\"_ _e\"></span>(note 1) <span class=\"_ _0\"></span><span class=\"ls18\">, <span class=\"ls0\">Group </span></span>considers it <span class=\"_ _1\"></span>likely that <span class=\"_ _1\"></span>phases <span class=\"_ _1\"></span>2, 3 <span class=\"_ _1\"></span>and 4 <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the Touro project <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>be completed, and <span class=\"_ _1\"></span>therefore, <span class=\"_ _1\"></span>it has been <span class=\"_ _5\"></span>recorded <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssociated <span class=\"_ _5\"></span>impact <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>No<span class=\"_ _1\"></span>n-controlling <span class=\"_ _5\"></span>interest, <span class=\"_ _5\"></span>according <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>shareholders agreement, <span class=\"_ _3\"></span>due <span class=\"_ _5\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>impact <span class=\"_ _5\"></span>that <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>oject's <span class=\"_ _3\"></span>phase <span class=\"_ _5\"></span>change <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>responsibilities <span class=\"_ _3\"></span>agreed<span class=\"_ _e\"></span> between the <span class=\"_ _1\"></span>parties as <span class=\"_ _1\"></span>outlined in <span class=\"_ _1\"></span>notes 1,<span class=\"lsa7\">  </span>as well <span class=\"_ _1\"></span> as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>allocation of <span class=\"_ _1\"></span>the intangible asset <span class=\"_ _1\"></span>that also emerged during the 202<span class=\"_ _0\"></span>4 fiscal year. The <span class=\"_ _0\"></span>significant <span class=\"_ _e\"></span>financial <span class=\"_ _0\"></span>information <span class=\"_ _e\"></span>with <span class=\"_ _0\"></span>respect <span class=\"_ _e\"></span>to the <span class=\"_ _e\"></span>subsidiary <span class=\"_ _0\"></span>before <span class=\"_ _e\"></span>intercompany <span class=\"_ _0\"></span>eliminations<span class=\"_ _3c\"> </span>as at and for the twelve-month pe<span class=\"_ _0\"></span>riod ended 31 December 2024<span class=\"_ _0\"></span> and 2023 is as follow<span class=\"_ _0\"></span>s:<table class=\"s w316 h132\" id=\"_dfab1f29-5235-4540-bcc1-7f11c63ddf29\"><tr><td class=\"c x18b y1464 w1bb h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\"> <span class=\"ff9\">(Euro 000\u2019s</span>) </div></td><td class=\"c x28e y1464 w1bc h20\"><div class=\"t m0 x68 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x28f y1464 w124 h20\"><div class=\"t m0 x13 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x18b y1465 w1bb h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current assets </div></td><td class=\"c x28e y1465 w1be h20\"><div class=\"t m0 x7a h2 y140 ff2 fs0 fc1 sc0 ls1 ws0\">15<span class=\"ls1b\">,3<span class=\"ls3\">22</span></span><span class=\"ls1b\"><span class=\"ls3\"><span class=\"ls0\"> </span></span></span></div></td><td class=\"c x290 y1465 w124 h20\"><div class=\"t m0 x97 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">7,273 </div></td></tr><tr><td class=\"c x18b y1466 w1bb h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Current assets </div></td><td class=\"c x28e y1466 w1be h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">636</span><span class=\"ls0\"> </span></div></td><td class=\"c x290 y1466 w124 h20\"><div class=\"t m0 x5d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">601 </div></td></tr><tr><td class=\"c x18b y1467 w1bb h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current liabilities </div></td><td class=\"c x28e y1467 w1be h20\"><div class=\"t m0 xa h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls3\"></span><span class=\"ls3\">21,</span>624) </div></td><td class=\"c x290 y1467 w124 h20\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(17,096) </div></td></tr><tr><td class=\"c x18b y1468 w1bb h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Grants </div></td><td class=\"c x28e y1468 w1be h20\"><div class=\"t m0 x67 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(177) </div></td><td class=\"c x290 y1468 w124 h20\"><div class=\"t m0 x8 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x18b y1469 w1bb h20\"><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Current liabilities </div></td><td class=\"c x28e y1469 w1be h20\"><div class=\"t m0 x68 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(960) </div></td><td class=\"c x290 y1469 w124 h20\"><div class=\"t m0 x97 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls29\">697</span>) </div></td></tr><tr><td class=\"c x18b y146a w1bb h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x28e y146a w1be h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">9,915 </div></td><td class=\"c x290 y146a w124 h20\"><div class=\"t m0 x3f h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">7,578 </div></td></tr><tr><td class=\"c x18b y146b w1bb h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(Profit)/loss for the year an<span class=\"_ _0\"></span>d total comprehensive inco<span class=\"_ _0\"></span>me </div></td><td class=\"c x28e y146b w1be h20\"><div class=\"t m0 x7a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(4,112) </div></td><td class=\"c x290 y146b w124 h20\"><div class=\"t m0 x13 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2,341 </div></td></tr><tr><td class=\"c x18b y146c w1bb h20\"><div class=\"t m0 x0 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Allocation of consoli<span class=\"_ _0\"></span>dated intangible assets </div></td><td class=\"c x28e y146c w1be h20\"><div class=\"t m0 x29 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">3,315 </div></td><td class=\"c x290 y146c w124 h20\"><div class=\"t m0 x8 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"c w2 h0 gs23\"><div class=\"t m0 x1 h8 y644 ff4 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h12 y228 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 ha y10cd ff2 fs6 fc1 sc0 ls0 ws0\">26. Trade and <span class=\"_ _0\"></span>other payables  </div></div><div class=\"gs24\"><table class=\"s w317 h133\" id=\"_03922cd7-62e7-486a-82f2-6a5e72c16206\"><tr><td class=\"c x16d y146d w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x223 y146d w1c1 h10\"><div class=\"t m0 x1c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x291 y146d w1c2 h10\"><div class=\"t m0 x5d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y146e w1c0 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er payables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y146f w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current payable<span class=\"_ _0\"></span>s </div></td><td class=\"c x223 y146f w1c1 h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">12,492 </div></td><td class=\"c x291 y146f w1c2 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,003 </div></td></tr><tr><td class=\"c x16d y1470 w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Government grant </div></td><td class=\"c x223 y1470 w1c1 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,491 </div></td><td class=\"c x291 y1470 w1c2 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">202 </div></td></tr><tr><td></td><td class=\"c x223 y1471 w1c1 h10\"><div class=\"t m0 x1b h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">13,983 </div></td><td class=\"c x291 y1471 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2,205 </div></td></tr><tr><td class=\"c x16d y1472 w1c0 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other pa<span class=\"_ _0\"></span>yables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1473 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables </div></td><td class=\"c x223 y1473 w1c1 h10\"><div class=\"t m0 x22 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">78,965 </div></td><td class=\"c x291 y1473 w1c2 h10\"><div class=\"t m0 x1a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">70,303 </div></td></tr><tr><td class=\"c x16d y1474 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables to shareh<span class=\"_ _0\"></span>olders (Note 31.5) </div></td><td class=\"c x223 y1474 w1c1 h10\"><div class=\"t m0 x1e h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">109 </div></td><td class=\"c x291 y1474 w1c2 h10\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">179 </div></td></tr><tr><td class=\"c x16d y1475 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Accruals </div></td><td class=\"c x223 y1475 w1c1 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2,505 </div></td><td class=\"c x291 y1475 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">3,395 </div></td></tr><tr><td class=\"c x16d y1476 w1c0 h16\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">VAT payable </div></td><td class=\"c x223 y1476 w1c1 h16\"><div class=\"t m0 x86 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x291 y1476 w1c2 h16\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">391 </div></td></tr><tr><td class=\"c x16d y1477 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Other </div></td><td class=\"c x223 y1477 w1c1 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">8,511 </div></td><td class=\"c x291 y1477 w1c2 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,654 </div></td></tr><tr><td></td><td class=\"c x223 y1478 w1c1 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">90,090 </div></td><td class=\"c x291 y1478 w1c2 h10\"><div class=\"t m0 x1b h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">75,922 </div></td></tr></table></div><div class=\"c w2 h0 gs23\"><div class=\"t m0 x1 h12 yef9 ff1 fs0 fc1 sc0 ls0 ws0\">As <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _4\"> </span>non-<span class=\"ff9\">current <span class=\"_ _3\"></span>payables <span class=\"_ _3\"> </span>include <span class=\"_ _4\"> </span>\u20ac9.7 <span class=\"_ _4\"> </span>million <span class=\"_ _3\"></span></span>reflecting <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>liabilities </div><div class=\"t m0 x1 h12 y58d ff1 fs0 fc1 sc0 ls0 ws0\">related <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>potential <span class=\"_ _7\"> </span>acquisition  of <span class=\"_ _7\"> </span>80% <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>shares <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>Cobre <span class=\"_ _7\"> </span>San <span class=\"_ _7\"> </span>Rafael, <span class=\"_ _7\"> </span>SL, <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>the </div><div class=\"t m0 x1 h12 yefa ff1 fs0 fc1 sc0 ls0 ws0\">Shareholder<span class=\"ff9\">s\u2019 Agreement</span> <span class=\"_ _1\"></span>(note 14). <span class=\"ff9\">In additio<span class=\"_ _1\"></span>n, there are \u20ac2.8 <span class=\"_ _1\"></span>million </span>r<span class=\"_ _1\"></span>elated with the <span class=\"_ _1\"></span>acquisition of </div><div class=\"t m0 x1 h12 y602 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya <span class=\"_ _3\"></span>Masa <span class=\"_ _4\"> </span>Valverde <span class=\"_ _3\"> </span>SL <span class=\"_ _4\"> </span>formerly <span class=\"_ _3\"> </span>Cambridge <span class=\"_ _4\"> </span>Miner\u00eda <span class=\"_ _3\"></span>Espa\u00f1a, <span class=\"_ _4\"> </span>SL <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>Atalaya <span class=\"_ _3\"> </span>Ossa <span class=\"_ _4\"> </span>Morena <span class=\"_ _3\"></span>SLU </div><div class=\"t m0 x1 h12 y10d4 ff1 fs0 fc1 sc0 ls0 ws0\">formerly Rio Narcea Nic<span class=\"_ _0\"></span>kel, SL (note 1). </div><div class=\"t m0 x1 h12 y33 ff1 fs0 fc1 sc0 ls0 ws0\">Other <span class=\"_ _e\"></span>current <span class=\"_ _e\"></span>payables <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span><span class=\"ff9\">\u20ac6.8 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>elate<span class=\"ff1\">d <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>increase <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>stake <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Cobre </span></span></div><div class=\"t m0 x1 h12 y10d5 ff1 fs0 fc1 sc0 ls0 ws0\">San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _3\"></span>S.L., <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Shareholders' <span class=\"_ _3\"></span>Agreement <span class=\"_ _3\"></span>(note <span class=\"_ _3\"></span>14). <span class=\"_ _3\"></span>This <span class=\"_ _5\"></span>amount <span class=\"_ _3\"> </span>has <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>classified <span class=\"_ _3\"></span>as </div><div class=\"t m0 x1 h12 y10d6 ff1 fs0 fc1 sc0 ls0 ws0\">current, as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>likelihood of <span class=\"_ _1\"></span>reaching <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>associated milestone is <span class=\"_ _1\"></span>high, <span class=\"_ _1\"></span>making settlement <span class=\"_ _1\"></span>probable </div><div class=\"t m0 x1 h12 y34f ff1 fs0 fc1 sc0 ls0 ws0\">within 2025. </div><div class=\"t m0 x1 h12 ybc8 ff1 fs0 fc1 sc0 ls0 ws0\">Trade <span class=\"_ _0\"></span>payables <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>mainly <span class=\"_ _e\"></span>for the <span class=\"_ _31\"></span>acquisition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>materials, <span class=\"_ _e\"></span>supplies <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>services. <span class=\"_ _e\"></span>These pa<span class=\"_ _0\"></span>yables<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h12 yeff ff1 fs0 fc1 sc0 ls0 ws0\">do <span class=\"_ _6\"> </span>not <span class=\"_ _4\"> </span>accrue <span class=\"_ _6\"> </span>interest <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>no <span class=\"_ _6\"> </span>guarantees <span class=\"_ _6\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _4\"> </span>granted. <span class=\"_ _6\"> </span>The <span class=\"_ _4\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>other </div><div class=\"t m0 x1 h12 y70c ff1 fs0 fc1 sc0 ls0 ws0\">payables approximate their<span class=\"_ _0\"></span> book values. </div><div class=\"t m0 x1 h12 yc88 ff9 fs0 fc1 sc0 ls0 ws0\">The Group\u2019s exposure to<span class=\"_ _0\"></span> currency and liquidity risk relat<span class=\"_ _0\"></span>ed to liabilities is disclosed in<span class=\"_ _0\"></span> Note 3.<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h12 ye97 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables are non-inte<span class=\"_ _0\"></span>rest-bearing and are normall<span class=\"_ _0\"></span>y settled on 60-day terms. </div><div class=\"t m0 x1 h4 ye29 ffe fs2 fc1 sc0 ls0 ws0\"> <span class=\"_ _9\"> </span><span class=\"ff2\"> </span></div></div>Information on the averag<span class=\"_ _0\"></span>e period of payment to <span class=\"_ _0\"></span>suppliers in Spain The <span class=\"_ _5\"></span>disclosures <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>relation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>average <span class=\"_ _5\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>payment <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>payables <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Spain <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> presented below in acc<span class=\"_ _0\"></span>ordance with that established in <span class=\"_ _0\"></span>applicable law. Average payment days to <span class=\"_ _0\"></span>suppliers <table class=\"s w318 h134\" id=\"_1b666835-aaf2-4e9f-bf6b-de8da8601369\"><tr><td class=\"c x16d y1479 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Days </div></td><td class=\"c x292 y1479 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1479 w1c5 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147a w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Average payment days f<span class=\"_ _0\"></span>or payment to suppliers </div></td><td class=\"c x292 y147a w1c4 h10\"><div class=\"t m0 x5c h2 y7a7 ff2 fs0 fc1 sc0 ls3 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147a w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">27<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147b w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions paid<span class=\"_ _0\"></span> </div></td><td class=\"c x292 y147b w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls4 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147b w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">29<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147c w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions o<span class=\"_ _0\"></span>utstanding for payment </div></td><td class=\"c x292 y147c w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls1 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147c w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w319 h135\" id=\"_37b32a7c-bbf9-4b8e-b899-f15ff40ccde2\"><tr><td class=\"c x16d y147d w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(\u20acm)<span class=\"ff1\"> </span></div></td><td class=\"c x292 y147d w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y147d w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147e w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made </div></td><td class=\"c x292 y147e w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">187.8 </div></td><td class=\"c x293 y147e w1c5 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">363.2 </div></td></tr><tr><td class=\"c x16d y147f w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made within<span class=\"_ _0\"></span> the legal term </div></td><td class=\"c x292 y147f w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">115.3 </div></td><td class=\"c x293 y147f w1c5 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">339.7 </div></td></tr><tr><td class=\"c x16d y1480 w1c3 h16\"><div class=\"t m0 x5 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total pa<span class=\"_ _0\"></span>yments </div></td><td class=\"c x292 y1480 w1c4 h16\"><div class=\"t m0 x15 h39 y510 ff12 fs0 fc1 sc0 ls50 ws0\">80<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1480 w1c5 h16\"><div class=\"t m0 x18 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">94% </div></td></tr><tr><td class=\"c x16d y1481 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments outstandin<span class=\"_ _0\"></span>g </div></td><td class=\"c x292 y1481 w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">50.8 </div></td><td class=\"c x293 y1481 w1c5 h10\"><div class=\"t m0 x72 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">36.3 </div></td></tr></table><table class=\"s w31a h136\" id=\"_d753410d-f7bb-454f-b7e5-226362a4915e\"><tr><td class=\"c x16d y1482 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices </div></td><td class=\"c x292 y1482 w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1482 w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1483 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices within <span class=\"_ _0\"></span>the legal term </div><div class=\"t m0 xb8 h17 y42 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x135 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x292 y1483 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">7,013 </div></td><td class=\"c x293 y1483 w1c5 h10\"><div class=\"t m0 x1d h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">11,524 </div></td></tr><tr><td class=\"c x16d y1484 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total inv<span class=\"_ _0\"></span>oices </div></td><td class=\"c x292 y1484 w1c4 h10\"><div class=\"t m0 x18 h39 y43 ff12 fs0 fc1 sc0 ls50 ws0\">85<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1484 w1c5 h10\"><div class=\"t m0 x18 h12 y43 ffa fs0 fc1 sc0 ls27 ws0\">88%<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "26. Trade and <span class=\"_ _0\"></span>other payables  <table class=\"s w317 h133\" id=\"_03922cd7-62e7-486a-82f2-6a5e72c16206\"><tr><td class=\"c x16d y146d w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x223 y146d w1c1 h10\"><div class=\"t m0 x1c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x291 y146d w1c2 h10\"><div class=\"t m0 x5d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y146e w1c0 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er payables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y146f w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current payable<span class=\"_ _0\"></span>s </div></td><td class=\"c x223 y146f w1c1 h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">12,492 </div></td><td class=\"c x291 y146f w1c2 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,003 </div></td></tr><tr><td class=\"c x16d y1470 w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Government grant </div></td><td class=\"c x223 y1470 w1c1 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,491 </div></td><td class=\"c x291 y1470 w1c2 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">202 </div></td></tr><tr><td></td><td class=\"c x223 y1471 w1c1 h10\"><div class=\"t m0 x1b h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">13,983 </div></td><td class=\"c x291 y1471 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2,205 </div></td></tr><tr><td class=\"c x16d y1472 w1c0 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other pa<span class=\"_ _0\"></span>yables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1473 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables </div></td><td class=\"c x223 y1473 w1c1 h10\"><div class=\"t m0 x22 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">78,965 </div></td><td class=\"c x291 y1473 w1c2 h10\"><div class=\"t m0 x1a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">70,303 </div></td></tr><tr><td class=\"c x16d y1474 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables to shareh<span class=\"_ _0\"></span>olders (Note 31.5) </div></td><td class=\"c x223 y1474 w1c1 h10\"><div class=\"t m0 x1e h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">109 </div></td><td class=\"c x291 y1474 w1c2 h10\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">179 </div></td></tr><tr><td class=\"c x16d y1475 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Accruals </div></td><td class=\"c x223 y1475 w1c1 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2,505 </div></td><td class=\"c x291 y1475 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">3,395 </div></td></tr><tr><td class=\"c x16d y1476 w1c0 h16\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">VAT payable </div></td><td class=\"c x223 y1476 w1c1 h16\"><div class=\"t m0 x86 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x291 y1476 w1c2 h16\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">391 </div></td></tr><tr><td class=\"c x16d y1477 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Other </div></td><td class=\"c x223 y1477 w1c1 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">8,511 </div></td><td class=\"c x291 y1477 w1c2 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,654 </div></td></tr><tr><td></td><td class=\"c x223 y1478 w1c1 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">90,090 </div></td><td class=\"c x291 y1478 w1c2 h10\"><div class=\"t m0 x1b h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">75,922 </div></td></tr></table>As <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _4\"> </span>non-<span class=\"ff9\">current <span class=\"_ _3\"></span>payables <span class=\"_ _3\"> </span>include <span class=\"_ _4\"> </span>\u20ac9.7 <span class=\"_ _4\"> </span>million <span class=\"_ _3\"></span></span>reflecting <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>liabilities related <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>potential <span class=\"_ _7\"> </span>acquisition  of <span class=\"_ _7\"> </span>80% <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>shares <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>Cobre <span class=\"_ _7\"> </span>San <span class=\"_ _7\"> </span>Rafael, <span class=\"_ _7\"> </span>SL, <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>the Shareholder<span class=\"ff9\">s\u2019 Agreement</span> <span class=\"_ _1\"></span>(note 14). <span class=\"ff9\">In additio<span class=\"_ _1\"></span>n, there are \u20ac2.8 <span class=\"_ _1\"></span>million </span>r<span class=\"_ _1\"></span>elated with the <span class=\"_ _1\"></span>acquisition of Atalaya <span class=\"_ _3\"></span>Masa <span class=\"_ _4\"> </span>Valverde <span class=\"_ _3\"> </span>SL <span class=\"_ _4\"> </span>formerly <span class=\"_ _3\"> </span>Cambridge <span class=\"_ _4\"> </span>Miner\u00eda <span class=\"_ _3\"></span>Espa\u00f1a, <span class=\"_ _4\"> </span>SL <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>Atalaya <span class=\"_ _3\"> </span>Ossa <span class=\"_ _4\"> </span>Morena <span class=\"_ _3\"></span>SLU formerly Rio Narcea Nic<span class=\"_ _0\"></span>kel, SL (note 1). Other <span class=\"_ _e\"></span>current <span class=\"_ _e\"></span>payables <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span><span class=\"ff9\">\u20ac6.8 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>elate<span class=\"ff1\">d <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>increase <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>stake <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Cobre </span></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _3\"></span>S.L., <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Shareholders' <span class=\"_ _3\"></span>Agreement <span class=\"_ _3\"></span>(note <span class=\"_ _3\"></span>14). <span class=\"_ _3\"></span>This <span class=\"_ _5\"></span>amount <span class=\"_ _3\"> </span>has <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>classified <span class=\"_ _3\"></span>as current, as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>likelihood of <span class=\"_ _1\"></span>reaching <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>associated milestone is <span class=\"_ _1\"></span>high, <span class=\"_ _1\"></span>making settlement <span class=\"_ _1\"></span>probable within 2025. Trade <span class=\"_ _0\"></span>payables <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>mainly <span class=\"_ _e\"></span>for the <span class=\"_ _31\"></span>acquisition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>materials, <span class=\"_ _e\"></span>supplies <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>services. <span class=\"_ _e\"></span>These pa<span class=\"_ _0\"></span>yables<span class=\"_ _0\"></span> do <span class=\"_ _6\"> </span>not <span class=\"_ _4\"> </span>accrue <span class=\"_ _6\"> </span>interest <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>no <span class=\"_ _6\"> </span>guarantees <span class=\"_ _6\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _4\"> </span>granted. <span class=\"_ _6\"> </span>The <span class=\"_ _4\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>other payables approximate their<span class=\"_ _0\"></span> book values. The Group\u2019s exposure to<span class=\"_ _0\"></span> currency and liquidity risk relat<span class=\"_ _0\"></span>ed to liabilities is disclosed in<span class=\"_ _0\"></span> Note 3.<span class=\"ff1\"> </span>Trade payables are non-inte<span class=\"_ _0\"></span>rest-bearing and are normall<span class=\"_ _0\"></span>y settled on 60-day terms. Information on the averag<span class=\"_ _0\"></span>e period of payment to <span class=\"_ _0\"></span>suppliers in Spain The <span class=\"_ _5\"></span>disclosures <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>relation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>average <span class=\"_ _5\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>payment <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>payables <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Spain <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> presented below in acc<span class=\"_ _0\"></span>ordance with that established in <span class=\"_ _0\"></span>applicable law. Average payment days to <span class=\"_ _0\"></span>suppliers <table class=\"s w318 h134\" id=\"_1b666835-aaf2-4e9f-bf6b-de8da8601369\"><tr><td class=\"c x16d y1479 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Days </div></td><td class=\"c x292 y1479 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1479 w1c5 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147a w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Average payment days f<span class=\"_ _0\"></span>or payment to suppliers </div></td><td class=\"c x292 y147a w1c4 h10\"><div class=\"t m0 x5c h2 y7a7 ff2 fs0 fc1 sc0 ls3 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147a w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">27<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147b w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions paid<span class=\"_ _0\"></span> </div></td><td class=\"c x292 y147b w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls4 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147b w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">29<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147c w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions o<span class=\"_ _0\"></span>utstanding for payment </div></td><td class=\"c x292 y147c w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls1 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147c w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w319 h135\" id=\"_37b32a7c-bbf9-4b8e-b899-f15ff40ccde2\"><tr><td class=\"c x16d y147d w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(\u20acm)<span class=\"ff1\"> </span></div></td><td class=\"c x292 y147d w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y147d w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147e w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made </div></td><td class=\"c x292 y147e w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">187.8 </div></td><td class=\"c x293 y147e w1c5 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">363.2 </div></td></tr><tr><td class=\"c x16d y147f w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made within<span class=\"_ _0\"></span> the legal term </div></td><td class=\"c x292 y147f w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">115.3 </div></td><td class=\"c x293 y147f w1c5 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">339.7 </div></td></tr><tr><td class=\"c x16d y1480 w1c3 h16\"><div class=\"t m0 x5 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total pa<span class=\"_ _0\"></span>yments </div></td><td class=\"c x292 y1480 w1c4 h16\"><div class=\"t m0 x15 h39 y510 ff12 fs0 fc1 sc0 ls50 ws0\">80<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1480 w1c5 h16\"><div class=\"t m0 x18 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">94% </div></td></tr><tr><td class=\"c x16d y1481 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments outstandin<span class=\"_ _0\"></span>g </div></td><td class=\"c x292 y1481 w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">50.8 </div></td><td class=\"c x293 y1481 w1c5 h10\"><div class=\"t m0 x72 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">36.3 </div></td></tr></table><table class=\"s w31a h136\" id=\"_d753410d-f7bb-454f-b7e5-226362a4915e\"><tr><td class=\"c x16d y1482 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices </div></td><td class=\"c x292 y1482 w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1482 w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1483 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices within <span class=\"_ _0\"></span>the legal term </div><div class=\"t m0 xb8 h17 y42 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x135 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x292 y1483 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">7,013 </div></td><td class=\"c x293 y1483 w1c5 h10\"><div class=\"t m0 x1d h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">11,524 </div></td></tr><tr><td class=\"c x16d y1484 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total inv<span class=\"_ _0\"></span>oices </div></td><td class=\"c x292 y1484 w1c4 h10\"><div class=\"t m0 x18 h39 y43 ff12 fs0 fc1 sc0 ls50 ws0\">85<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1484 w1c5 h10\"><div class=\"t m0 x18 h12 y43 ffa fs0 fc1 sc0 ls27 ws0\">88%<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "26. Trade and <span class=\"_ _0\"></span>other payables  <table class=\"s w317 h133\" id=\"_03922cd7-62e7-486a-82f2-6a5e72c16206\"><tr><td class=\"c x16d y146d w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x223 y146d w1c1 h10\"><div class=\"t m0 x1c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x291 y146d w1c2 h10\"><div class=\"t m0 x5d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y146e w1c0 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er payables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y146f w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current payable<span class=\"_ _0\"></span>s </div></td><td class=\"c x223 y146f w1c1 h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">12,492 </div></td><td class=\"c x291 y146f w1c2 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,003 </div></td></tr><tr><td class=\"c x16d y1470 w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Government grant </div></td><td class=\"c x223 y1470 w1c1 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,491 </div></td><td class=\"c x291 y1470 w1c2 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">202 </div></td></tr><tr><td></td><td class=\"c x223 y1471 w1c1 h10\"><div class=\"t m0 x1b h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">13,983 </div></td><td class=\"c x291 y1471 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2,205 </div></td></tr><tr><td class=\"c x16d y1472 w1c0 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other pa<span class=\"_ _0\"></span>yables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1473 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables </div></td><td class=\"c x223 y1473 w1c1 h10\"><div class=\"t m0 x22 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">78,965 </div></td><td class=\"c x291 y1473 w1c2 h10\"><div class=\"t m0 x1a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">70,303 </div></td></tr><tr><td class=\"c x16d y1474 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables to shareh<span class=\"_ _0\"></span>olders (Note 31.5) </div></td><td class=\"c x223 y1474 w1c1 h10\"><div class=\"t m0 x1e h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">109 </div></td><td class=\"c x291 y1474 w1c2 h10\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">179 </div></td></tr><tr><td class=\"c x16d y1475 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Accruals </div></td><td class=\"c x223 y1475 w1c1 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2,505 </div></td><td class=\"c x291 y1475 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">3,395 </div></td></tr><tr><td class=\"c x16d y1476 w1c0 h16\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">VAT payable </div></td><td class=\"c x223 y1476 w1c1 h16\"><div class=\"t m0 x86 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x291 y1476 w1c2 h16\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">391 </div></td></tr><tr><td class=\"c x16d y1477 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Other </div></td><td class=\"c x223 y1477 w1c1 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">8,511 </div></td><td class=\"c x291 y1477 w1c2 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,654 </div></td></tr><tr><td></td><td class=\"c x223 y1478 w1c1 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">90,090 </div></td><td class=\"c x291 y1478 w1c2 h10\"><div class=\"t m0 x1b h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">75,922 </div></td></tr></table>As <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _4\"> </span>non-<span class=\"ff9\">current <span class=\"_ _3\"></span>payables <span class=\"_ _3\"> </span>include <span class=\"_ _4\"> </span>\u20ac9.7 <span class=\"_ _4\"> </span>million <span class=\"_ _3\"></span></span>reflecting <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>liabilities related <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>potential <span class=\"_ _7\"> </span>acquisition  of <span class=\"_ _7\"> </span>80% <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>shares <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>Cobre <span class=\"_ _7\"> </span>San <span class=\"_ _7\"> </span>Rafael, <span class=\"_ _7\"> </span>SL, <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>the Shareholder<span class=\"ff9\">s\u2019 Agreement</span> <span class=\"_ _1\"></span>(note 14). <span class=\"ff9\">In additio<span class=\"_ _1\"></span>n, there are \u20ac2.8 <span class=\"_ _1\"></span>million </span>r<span class=\"_ _1\"></span>elated with the <span class=\"_ _1\"></span>acquisition of Atalaya <span class=\"_ _3\"></span>Masa <span class=\"_ _4\"> </span>Valverde <span class=\"_ _3\"> </span>SL <span class=\"_ _4\"> </span>formerly <span class=\"_ _3\"> </span>Cambridge <span class=\"_ _4\"> </span>Miner\u00eda <span class=\"_ _3\"></span>Espa\u00f1a, <span class=\"_ _4\"> </span>SL <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>Atalaya <span class=\"_ _3\"> </span>Ossa <span class=\"_ _4\"> </span>Morena <span class=\"_ _3\"></span>SLU formerly Rio Narcea Nic<span class=\"_ _0\"></span>kel, SL (note 1). Other <span class=\"_ _e\"></span>current <span class=\"_ _e\"></span>payables <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span><span class=\"ff9\">\u20ac6.8 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>elate<span class=\"ff1\">d <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>increase <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>stake <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Cobre </span></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _3\"></span>S.L., <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Shareholders' <span class=\"_ _3\"></span>Agreement <span class=\"_ _3\"></span>(note <span class=\"_ _3\"></span>14). <span class=\"_ _3\"></span>This <span class=\"_ _5\"></span>amount <span class=\"_ _3\"> </span>has <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>classified <span class=\"_ _3\"></span>as current, as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>likelihood of <span class=\"_ _1\"></span>reaching <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>associated milestone is <span class=\"_ _1\"></span>high, <span class=\"_ _1\"></span>making settlement <span class=\"_ _1\"></span>probable within 2025. Trade <span class=\"_ _0\"></span>payables <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>mainly <span class=\"_ _e\"></span>for the <span class=\"_ _31\"></span>acquisition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>materials, <span class=\"_ _e\"></span>supplies <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>services. <span class=\"_ _e\"></span>These pa<span class=\"_ _0\"></span>yables<span class=\"_ _0\"></span> do <span class=\"_ _6\"> </span>not <span class=\"_ _4\"> </span>accrue <span class=\"_ _6\"> </span>interest <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>no <span class=\"_ _6\"> </span>guarantees <span class=\"_ _6\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _4\"> </span>granted. <span class=\"_ _6\"> </span>The <span class=\"_ _4\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>other payables approximate their<span class=\"_ _0\"></span> book values. The Group\u2019s exposure to<span class=\"_ _0\"></span> currency and liquidity risk relat<span class=\"_ _0\"></span>ed to liabilities is disclosed in<span class=\"_ _0\"></span> Note 3.<span class=\"ff1\"> </span>Trade payables are non-inte<span class=\"_ _0\"></span>rest-bearing and are normall<span class=\"_ _0\"></span>y settled on 60-day terms. Information on the averag<span class=\"_ _0\"></span>e period of payment to <span class=\"_ _0\"></span>suppliers in Spain The <span class=\"_ _5\"></span>disclosures <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>relation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>average <span class=\"_ _5\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>payment <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>payables <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Spain <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> presented below in acc<span class=\"_ _0\"></span>ordance with that established in <span class=\"_ _0\"></span>applicable law. Average payment days to <span class=\"_ _0\"></span>suppliers <table class=\"s w318 h134\" id=\"_1b666835-aaf2-4e9f-bf6b-de8da8601369\"><tr><td class=\"c x16d y1479 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Days </div></td><td class=\"c x292 y1479 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1479 w1c5 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147a w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Average payment days f<span class=\"_ _0\"></span>or payment to suppliers </div></td><td class=\"c x292 y147a w1c4 h10\"><div class=\"t m0 x5c h2 y7a7 ff2 fs0 fc1 sc0 ls3 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147a w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">27<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147b w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions paid<span class=\"_ _0\"></span> </div></td><td class=\"c x292 y147b w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls4 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147b w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">29<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147c w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions o<span class=\"_ _0\"></span>utstanding for payment </div></td><td class=\"c x292 y147c w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls1 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147c w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w319 h135\" id=\"_37b32a7c-bbf9-4b8e-b899-f15ff40ccde2\"><tr><td class=\"c x16d y147d w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(\u20acm)<span class=\"ff1\"> </span></div></td><td class=\"c x292 y147d w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y147d w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147e w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made </div></td><td class=\"c x292 y147e w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">187.8 </div></td><td class=\"c x293 y147e w1c5 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">363.2 </div></td></tr><tr><td class=\"c x16d y147f w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made within<span class=\"_ _0\"></span> the legal term </div></td><td class=\"c x292 y147f w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">115.3 </div></td><td class=\"c x293 y147f w1c5 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">339.7 </div></td></tr><tr><td class=\"c x16d y1480 w1c3 h16\"><div class=\"t m0 x5 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total pa<span class=\"_ _0\"></span>yments </div></td><td class=\"c x292 y1480 w1c4 h16\"><div class=\"t m0 x15 h39 y510 ff12 fs0 fc1 sc0 ls50 ws0\">80<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1480 w1c5 h16\"><div class=\"t m0 x18 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">94% </div></td></tr><tr><td class=\"c x16d y1481 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments outstandin<span class=\"_ _0\"></span>g </div></td><td class=\"c x292 y1481 w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">50.8 </div></td><td class=\"c x293 y1481 w1c5 h10\"><div class=\"t m0 x72 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">36.3 </div></td></tr></table><table class=\"s w31a h136\" id=\"_d753410d-f7bb-454f-b7e5-226362a4915e\"><tr><td class=\"c x16d y1482 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices </div></td><td class=\"c x292 y1482 w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1482 w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1483 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices within <span class=\"_ _0\"></span>the legal term </div><div class=\"t m0 xb8 h17 y42 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x135 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x292 y1483 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">7,013 </div></td><td class=\"c x293 y1483 w1c5 h10\"><div class=\"t m0 x1d h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">11,524 </div></td></tr><tr><td class=\"c x16d y1484 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total inv<span class=\"_ _0\"></span>oices </div></td><td class=\"c x292 y1484 w1c4 h10\"><div class=\"t m0 x18 h39 y43 ff12 fs0 fc1 sc0 ls50 ws0\">85<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1484 w1c5 h10\"><div class=\"t m0 x18 h12 y43 ffa fs0 fc1 sc0 ls27 ws0\">88%<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "26. Trade and <span class=\"_ _0\"></span>other payables  <table class=\"s w317 h133\" id=\"_03922cd7-62e7-486a-82f2-6a5e72c16206\"><tr><td class=\"c x16d y146d w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x223 y146d w1c1 h10\"><div class=\"t m0 x1c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x291 y146d w1c2 h10\"><div class=\"t m0 x5d h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x16d y146e w1c0 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current trade and oth<span class=\"_ _0\"></span>er payables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y146f w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Other non-current payable<span class=\"_ _0\"></span>s </div></td><td class=\"c x223 y146f w1c1 h10\"><div class=\"t m0 x1b h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">12,492 </div></td><td class=\"c x291 y146f w1c2 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,003 </div></td></tr><tr><td class=\"c x16d y1470 w1c0 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Government grant </div></td><td class=\"c x223 y1470 w1c1 h10\"><div class=\"t m0 x4c h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,491 </div></td><td class=\"c x291 y1470 w1c2 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">202 </div></td></tr><tr><td></td><td class=\"c x223 y1471 w1c1 h10\"><div class=\"t m0 x1b h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">13,983 </div></td><td class=\"c x291 y1471 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2,205 </div></td></tr><tr><td class=\"c x16d y1472 w1c0 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Current trade and other pa<span class=\"_ _0\"></span>yables </div></td><td></td><td></td></tr><tr><td class=\"c x16d y1473 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables </div></td><td class=\"c x223 y1473 w1c1 h10\"><div class=\"t m0 x22 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">78,965 </div></td><td class=\"c x291 y1473 w1c2 h10\"><div class=\"t m0 x1a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">70,303 </div></td></tr><tr><td class=\"c x16d y1474 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Trade payables to shareh<span class=\"_ _0\"></span>olders (Note 31.5) </div></td><td class=\"c x223 y1474 w1c1 h10\"><div class=\"t m0 x1e h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">109 </div></td><td class=\"c x291 y1474 w1c2 h10\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">179 </div></td></tr><tr><td class=\"c x16d y1475 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Accruals </div></td><td class=\"c x223 y1475 w1c1 h10\"><div class=\"t m0 x1d h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2,505 </div></td><td class=\"c x291 y1475 w1c2 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">3,395 </div></td></tr><tr><td class=\"c x16d y1476 w1c0 h16\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">VAT payable </div></td><td class=\"c x223 y1476 w1c1 h16\"><div class=\"t m0 x86 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x291 y1476 w1c2 h16\"><div class=\"t m0 x4 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">391 </div></td></tr><tr><td class=\"c x16d y1477 w1c0 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Other </div></td><td class=\"c x223 y1477 w1c1 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">8,511 </div></td><td class=\"c x291 y1477 w1c2 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">1,654 </div></td></tr><tr><td></td><td class=\"c x223 y1478 w1c1 h10\"><div class=\"t m0 x67 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">90,090 </div></td><td class=\"c x291 y1478 w1c2 h10\"><div class=\"t m0 x1b h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">75,922 </div></td></tr></table>As <span class=\"_ _3\"></span>of <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>December <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>ther <span class=\"_ _4\"> </span>non-<span class=\"ff9\">current <span class=\"_ _3\"></span>payables <span class=\"_ _3\"> </span>include <span class=\"_ _4\"> </span>\u20ac9.7 <span class=\"_ _4\"> </span>million <span class=\"_ _3\"></span></span>reflecting <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>liabilities related <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>potential <span class=\"_ _7\"> </span>acquisition  of <span class=\"_ _7\"> </span>80% <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>the <span class=\"_ _7\"> </span>shares <span class=\"_ _7\"> </span>of <span class=\"_ _7\"> </span>Cobre <span class=\"_ _7\"> </span>San <span class=\"_ _7\"> </span>Rafael, <span class=\"_ _7\"> </span>SL, <span class=\"_ _7\"> </span>as <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>the Shareholder<span class=\"ff9\">s\u2019 Agreement</span> <span class=\"_ _1\"></span>(note 14). <span class=\"ff9\">In additio<span class=\"_ _1\"></span>n, there are \u20ac2.8 <span class=\"_ _1\"></span>million </span>r<span class=\"_ _1\"></span>elated with the <span class=\"_ _1\"></span>acquisition of Atalaya <span class=\"_ _3\"></span>Masa <span class=\"_ _4\"> </span>Valverde <span class=\"_ _3\"> </span>SL <span class=\"_ _4\"> </span>formerly <span class=\"_ _3\"> </span>Cambridge <span class=\"_ _4\"> </span>Miner\u00eda <span class=\"_ _3\"></span>Espa\u00f1a, <span class=\"_ _4\"> </span>SL <span class=\"_ _3\"></span>and <span class=\"_ _4\"> </span>Atalaya <span class=\"_ _3\"> </span>Ossa <span class=\"_ _4\"> </span>Morena <span class=\"_ _3\"></span>SLU formerly Rio Narcea Nic<span class=\"_ _0\"></span>kel, SL (note 1). Other <span class=\"_ _e\"></span>current <span class=\"_ _e\"></span>payables <span class=\"_ _e\"></span>include <span class=\"_ _e\"></span><span class=\"ff9\">\u20ac6.8 <span class=\"_ _e\"></span>million <span class=\"_ _e\"></span>also <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>elate<span class=\"ff1\">d <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>the <span class=\"_ _e\"></span>potential <span class=\"_ _e\"></span>increase <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _e\"></span>stake <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>Cobre </span></span>San <span class=\"_ _3\"></span>Rafael, <span class=\"_ _3\"></span>S.L., <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Shareholders' <span class=\"_ _3\"></span>Agreement <span class=\"_ _3\"></span>(note <span class=\"_ _3\"></span>14). <span class=\"_ _3\"></span>This <span class=\"_ _5\"></span>amount <span class=\"_ _3\"> </span>has <span class=\"_ _3\"></span>been <span class=\"_ _3\"></span>classified <span class=\"_ _3\"></span>as current, as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>likelihood of <span class=\"_ _1\"></span>reaching <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>associated milestone is <span class=\"_ _1\"></span>high, <span class=\"_ _1\"></span>making settlement <span class=\"_ _1\"></span>probable within 2025. Trade <span class=\"_ _0\"></span>payables <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>mainly <span class=\"_ _e\"></span>for the <span class=\"_ _31\"></span>acquisition <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>materials, <span class=\"_ _e\"></span>supplies <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _e\"></span>services. <span class=\"_ _e\"></span>These pa<span class=\"_ _0\"></span>yables<span class=\"_ _0\"></span> do <span class=\"_ _6\"> </span>not <span class=\"_ _4\"> </span>accrue <span class=\"_ _6\"> </span>interest <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>no <span class=\"_ _6\"> </span>guarantees <span class=\"_ _6\"> </span>have <span class=\"_ _4\"> </span>been <span class=\"_ _4\"> </span>granted. <span class=\"_ _6\"> </span>The <span class=\"_ _4\"> </span>fair <span class=\"_ _6\"> </span>value <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>trade <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>other payables approximate their<span class=\"_ _0\"></span> book values. The Group\u2019s exposure to<span class=\"_ _0\"></span> currency and liquidity risk relat<span class=\"_ _0\"></span>ed to liabilities is disclosed in<span class=\"_ _0\"></span> Note 3.<span class=\"ff1\"> </span>Trade payables are non-inte<span class=\"_ _0\"></span>rest-bearing and are normall<span class=\"_ _0\"></span>y settled on 60-day terms. Information on the averag<span class=\"_ _0\"></span>e period of payment to <span class=\"_ _0\"></span>suppliers in Spain The <span class=\"_ _5\"></span>disclosures <span class=\"_ _5\"></span>made <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>relation<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>average <span class=\"_ _5\"></span>period <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>payment <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>trade <span class=\"_ _5\"></span>payables <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>Spain <span class=\"_ _5\"></span>are<span class=\"_ _0\"></span> presented below in acc<span class=\"_ _0\"></span>ordance with that established in <span class=\"_ _0\"></span>applicable law. Average payment days to <span class=\"_ _0\"></span>suppliers <table class=\"s w318 h134\" id=\"_1b666835-aaf2-4e9f-bf6b-de8da8601369\"><tr><td class=\"c x16d y1479 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Days </div></td><td class=\"c x292 y1479 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1479 w1c5 h10\"><div class=\"t m0 x4c h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147a w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Average payment days f<span class=\"_ _0\"></span>or payment to suppliers </div></td><td class=\"c x292 y147a w1c4 h10\"><div class=\"t m0 x5c h2 y7a7 ff2 fs0 fc1 sc0 ls3 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147a w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">27<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147b w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions paid<span class=\"_ _0\"></span> </div></td><td class=\"c x292 y147b w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls4 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147b w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">29<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y147c w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Ratio of transactions o<span class=\"_ _0\"></span>utstanding for payment </div></td><td class=\"c x292 y147c w1c4 h10\"><div class=\"t m0 x65 h2 y7a7 ff2 fs0 fc1 sc0 ls1 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x293 y147c w1c5 h10\"><div class=\"t m0 x10a h12 y31 ff1 fs0 fc1 sc0 ls36 ws0\">25<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w319 h135\" id=\"_37b32a7c-bbf9-4b8e-b899-f15ff40ccde2\"><tr><td class=\"c x16d y147d w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(\u20acm)<span class=\"ff1\"> </span></div></td><td class=\"c x292 y147d w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y147d w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y147e w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made </div></td><td class=\"c x292 y147e w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">187.8 </div></td><td class=\"c x293 y147e w1c5 h10\"><div class=\"t m0 xb9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">363.2 </div></td></tr><tr><td class=\"c x16d y147f w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments made within<span class=\"_ _0\"></span> the legal term </div></td><td class=\"c x292 y147f w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">115.3 </div></td><td class=\"c x293 y147f w1c5 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">339.7 </div></td></tr><tr><td class=\"c x16d y1480 w1c3 h16\"><div class=\"t m0 x5 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total pa<span class=\"_ _0\"></span>yments </div></td><td class=\"c x292 y1480 w1c4 h16\"><div class=\"t m0 x15 h39 y510 ff12 fs0 fc1 sc0 ls50 ws0\">80<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1480 w1c5 h16\"><div class=\"t m0 x18 h12 y510 ffa fs0 fc1 sc0 ls0 ws0\">94% </div></td></tr><tr><td class=\"c x16d y1481 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Total payments outstandin<span class=\"_ _0\"></span>g </div></td><td class=\"c x292 y1481 w1c4 h10\"><div class=\"t m0 x15 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">50.8 </div></td><td class=\"c x293 y1481 w1c5 h10\"><div class=\"t m0 x72 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">36.3 </div></td></tr></table><table class=\"s w31a h136\" id=\"_d753410d-f7bb-454f-b7e5-226362a4915e\"><tr><td class=\"c x16d y1482 w1c3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices </div></td><td class=\"c x292 y1482 w1c4 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x293 y1482 w1c5 h10\"><div class=\"t m0 x4c h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1483 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Number of invoices within <span class=\"_ _0\"></span>the legal term </div><div class=\"t m0 xb8 h17 y42 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x135 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x292 y1483 w1c4 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">7,013 </div></td><td class=\"c x293 y1483 w1c5 h10\"><div class=\"t m0 x1d h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">11,524 </div></td></tr><tr><td class=\"c x16d y1484 w1c3 h10\"><div class=\"t m0 x5 h12 y43 ffa fs0 fc1 sc0 ls0 ws0\">Percentage over total inv<span class=\"_ _0\"></span>oices </div></td><td class=\"c x292 y1484 w1c4 h10\"><div class=\"t m0 x18 h39 y43 ff12 fs0 fc1 sc0 ls50 ws0\">85<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x293 y1484 w1c5 h10\"><div class=\"t m0 x18 h12 y43 ffa fs0 fc1 sc0 ls27 ws0\">88%<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "27. Provisions<span class=\"_ _0\"></span> <table class=\"s w31b h137\" id=\"_25ac108b-81cd-4a95-b203-5032263821c4\"><tr><td class=\"c x16d y1485 w1c6 hc5\"><div class=\"t m0 x5 hc6 y4d2 ff1 fs9 fc3 sc0 ls0 ws0\">(Euro <span class=\"ff9\">000\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x294 y1487 w31c h138\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">Other<span class=\"_ _3c\"> </span></div></td><td class=\"c x181 y1485 w1c8 hc5\"><div class=\"t m0 x3f h19 y4d2 ff2 fs9 fc4 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x295 y1487 w31d h138\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">Rehabilitation<span class=\"_ _3c\"> </span></div></td><td class=\"c x1af y1485 w1ca hc5\"><div class=\"t m0 x22 h19 y4d2 ff2 fs9 fc4 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td class=\"c x296 y1488 w31e h139\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">provisions<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x297 y1488 w31f h139\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">costs<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y1489 w1c6 hc7\"><div class=\"t m0 x5 hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">31 Dec 2022/1 Jan 2023 </div></td><td class=\"c x1ac y1489 w1c7 hc7\"><div class=\"t m0 x1b hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">1,435 </div></td><td class=\"c x181 y1489 w1c8 hc7\"><div class=\"t m0 x4c hc6 y10db ff1 fs9 fc1 sc0 lsa8 ws0\">226<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1489 w1c9 hc7\"><div class=\"t m0 xb9 hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">23,374 </div></td><td class=\"c x1af y1489 w1ca hc7\"><div class=\"t m0 x54 hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">25,035 </div></td></tr><tr><td class=\"c x16d y148a w1c6 h9d\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1ac y148a w1c7 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148a w1c8 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x298 y148a w1c9 h9d\"><div class=\"t m0 xc9 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y148a w1ca h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x16d y148b w1c6 h9a\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Used of provision </div></td><td class=\"c x1ac y148b w1c7 h9a\"><div class=\"t m0 x1b hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">(685) </div></td><td class=\"c x181 y148b w1c8 h9a\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y148b w1c9 h9a\"><div class=\"t m0 x4 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">(518) </div></td><td class=\"c x1af y148b w1ca h9a\"><div class=\"t m0 x29 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">(1,203) </div></td></tr><tr><td class=\"c x16d y148c w1c6 h9d\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Increase of provision </div></td><td class=\"c x1ac y148c w1c7 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148c w1c8 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y148c w1c9 h9d\"><div class=\"t m0 x1e hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">3,145 </div></td><td class=\"c x1af y148c w1ca h9d\"><div class=\"t m0 x1b hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">3,145 </div></td></tr><tr><td class=\"c x16d y148d w1c6 h9a\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Finance cost (Note 9) </div></td><td class=\"c x1ac y148d w1c7 h9a\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148d w1c8 h9a\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y148d w1c9 h9a\"><div class=\"t m0 x10a hc6 y25 ff1 fs9 fc1 sc0 lsa9 ws0\">690<span class=\"ls0\"> </span></div></td><td class=\"c x1af y148d w1ca h9a\"><div class=\"t m0 xb9 hc6 y25 ff1 fs9 fc1 sc0 lsa9 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y148e w1c6 h9a\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">31 Dec 2023/1 Jan 2024 </div></td><td class=\"c x1ac y148e w1c7 h9a\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">750 </div></td><td class=\"c x181 y148e w1c8 h9a\"><div class=\"t m0 x4c h19 y25 ff2 fs9 fc1 sc0 lsaa ws0\">227<span class=\"ls0\"> </span></div></td><td class=\"c x298 y148e w1c9 h9a\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">26,691 </div></td><td class=\"c x1af y148e w1ca h9a\"><div class=\"t m0 x53 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">27,668 </div></td></tr><tr><td class=\"c x16d y148f w1c6 h9d\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1ac y148f w1c7 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148f w1c8 h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">2<span class=\"ls85\">30</span> </div></td><td class=\"c x298 y148f w1c9 h9d\"><div class=\"t m0 xc9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y148f w1ca h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">2<span class=\"ls85\">30</span> </div></td></tr><tr><td class=\"c x16d y1490 w1c6 h9a\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Used of provision </div></td><td class=\"c x1ac y1490 w1c7 h9a\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1490 w1c8 h9a\"><div class=\"t m0 x6f h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">(62) </div></td><td class=\"c x298 y1490 w1c9 h9a\"><div class=\"t m0 x84 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">(9<span class=\"lsa9\">44</span>) </div></td><td class=\"c x1af y1490 w1ca h9a\"><div class=\"t m0 x53 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">(1,0<span class=\"lsab\">06</span>) </div></td></tr><tr><td class=\"c x16d y1491 w1c6 hc5\"><div class=\"t m0 x5 h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\">Transfer to other non-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">current Payables </div></td><td class=\"c x1ac y1491 w1c7 hc5\"><div class=\"t m0 x66 h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1a h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">(750) </div></td><td class=\"c x181 y1491 w1c8 hc5\"><div class=\"t m0 x66 h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x71 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y1491 w1c9 hc5\"><div class=\"t m0 xaa h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xc9 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y1491 w1ca hc5\"><div class=\"t m0 x5e h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">(750) </div></td></tr><tr><td class=\"c x16d y1492 w1c6 h9a\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Increase <span class=\"lsac\">of</span> provision </div></td><td class=\"c x1ac y1492 w1c7 h9a\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1492 w1c8 h9a\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y1492 w1c9 h9a\"><div class=\"t m0 x84 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">3,2<span class=\"lsad\">74</span> </div></td><td class=\"c x1af y1492 w1ca h9a\"><div class=\"t m0 x67 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">3,2<span class=\"lsad\">74</span> </div></td></tr><tr><td class=\"c x16d y1493 w1c6 h9d\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Finance cost (Note 9) </div></td><td class=\"c x1ac y1493 w1c7 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1493 w1c8 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y1493 w1c9 h9d\"><div class=\"t m0 x10a h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">828 </div></td><td class=\"c x1af y1493 w1ca h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">828 </div></td></tr><tr><td class=\"c x16d y1494 w1c6 h9d\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1ac y1494 w1c7 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1494 w1c8 h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">395 </div></td><td class=\"c x298 y1494 w1c9 h9d\"><div class=\"t m0 x23 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">29,849 </div></td><td class=\"c x1af y1494 w1ca h9d\"><div class=\"t m0 x7a h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">30,244 </div></td></tr></table><table class=\"s w320 h13a\" id=\"_f9bf765a-8c51-4076-a2c1-ded8c6266fde\"><tr><td class=\"c x16d y1495 w1cb ha2\"><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\"> <span class=\"ff5\">(Euro 000\u2019s<span class=\"ff1\">)</span></span> </div></td><td class=\"c x299 y1495 w1cc ha2\"><div class=\"t m0 x8 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x29a y1495 w1ce ha2\"><div class=\"t m0 x1f h2 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x16d y1496 w1cb h20\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Non-Current </div></td><td class=\"c x299 y1496 w1cc h20\"><div class=\"t m0 xd h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">29,328<span class=\"fs0\"> </span></div></td><td class=\"c x29a y1496 w1ce h20\"><div class=\"t m0 xa h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">27,234 </div></td></tr><tr><td class=\"c x16d y1497 w1cb h20\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Current </div></td><td class=\"c x299 y1497 w1cc h20\"><div class=\"t m0 x29 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">916<span class=\"fs0\"> </span></div></td><td class=\"c x29a y1497 w1ce h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">434 </div></td></tr><tr><td class=\"c x16d y1498 w1cb h20\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x299 y1498 w1cc h20\"><div class=\"t m0 x5d h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">30,244<span class=\"fs0\"> </span></div></td><td class=\"c x29a y1498 w1ce h20\"><div class=\"t m0 xa h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">27,668 </div></td></tr></table>Rehabilitation provision Rehabilitation <span class=\"_ _a\"> </span>provision <span class=\"_ _c\"> </span>re<span class=\"_ _0\"></span>presents <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>estimated <span class=\"_ _a\"> </span>cost <span class=\"_ _c\"> </span>required <span class=\"_ _a\"> </span>for <span class=\"_ _a\"> </span>adequate <span class=\"_ _c\"> </span>restoration <span class=\"_ _a\"> </span>and rehabilitation <span class=\"_ _4\"> </span>upon <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>completion <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>production <span class=\"_ _4\"> </span>activities. <span class=\"_ _4\"> </span>These <span class=\"_ _4\"> </span>amounts <span class=\"_ _4\"> </span>will <span class=\"_ _4\"> </span>be <span class=\"_ _4\"> </span>settled <span class=\"_ _6\"> </span>when rehabilitation is undertaken, <span class=\"_ _0\"></span>generally over the project\u2019<span class=\"_ _0\"></span>s life.<span class=\"ff1\"> </span>During <span class=\"_ _12\"> </span>2020, <span class=\"_ _12\"> </span>Management <span class=\"_ _12\"> </span>engaged <span class=\"_ _12\"> </span>an <span class=\"_ _12\"> </span>independent <span class=\"_ _12\"> </span>consultant <span class=\"_ _12\"> </span>to <span class=\"_ _12\"> </span>rev<span class=\"_ _1\"></span>iew <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>update <span class=\"_ _12\"> </span>the rehabilitation <span class=\"_ _5\"></span>liability.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>updated <span class=\"_ _5\"></span>estimation <span class=\"_ _5\"></span>includes<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expanded <span class=\"_ _5\"></span>capacity <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>plan<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>its impact on the mining pr<span class=\"_ _0\"></span>oject.  The <span class=\"_ _5\"></span>discount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>rate <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>calcu<span class=\"_ _1\"></span>lation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>net <span class=\"_ _5\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>liability <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>December 2024 was 3.23% (2023: 3.6<span class=\"_ _0\"></span>2%), which is the 15-year Spain Government<span class=\"_ _0\"></span> Bond rate for 202<span class=\"_ _0\"></span>4. An inflation rate of 2%-2.80% (2023: 1%-3.1<span class=\"_ _0\"></span>0%) is applied on annual basis In <span class=\"_ _3\"></span>May <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>Atalaya <span class=\"_ _3\"></span>incorporated <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>update <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>reserves <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>independent <span class=\"_ _3\"></span>expert<span class=\"_ _e\"></span> analysis <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Canadian <span class=\"_ _f\"> </span>Institute <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>Mining, <span class=\"_ _f\"> </span>Metallurgy <span class=\"_ _4\"> </span>and <span class=\"_ _f\"> </span>Petroleum <span class=\"_ _4\"> </span>(\"CIM\") Definition <span class=\"_ _5\"></span>Standards <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Resources <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Reserves <span class=\"_ _5\"></span>ado<span class=\"_ _1\"></span>pted <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>CIM <span class=\"_ _5\"></span>Council <span class=\"_ _5\"></span>(the \"CIM <span class=\"_ _a\"> </span>Standards\"). <span class=\"_ _7\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _a\"> </span>update <span class=\"_ _7\"> </span>has <span class=\"_ _c\"> </span>some <span class=\"_ _7\"> </span>impact <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>our <span class=\"_ _a\"> </span>financial <span class=\"_ _a\"> </span>statements <span class=\"_ _a\"> </span>and <span class=\"_ _7\"> </span>accounting estimates <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>reflects <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>revised <span class=\"_ _b\"> </span>understanding<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _b\"> </span>economic <span class=\"_ _2a\"> </span>potential <span class=\"_ _12\"> </span>and <span class=\"_ _2a\"> </span>o<span class=\"_ _1\"></span>perational<span class=\"_ _0\"></span> requirements of our mining<span class=\"_ _0\"></span> assets.  The expected payments<span class=\"_ _0\"></span> for the rehabilitation work are<span class=\"_ _0\"></span> as follows: <table class=\"s w321 h13b\" id=\"_2ae4e867-bcd8-4fc2-99a9-b534570c0f50\"><tr><td class=\"c x1bb y1499 w1cf h4d\"><div class=\"t m0 x0 h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">(Euro 000 <span class=\"ff9\">\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x29b y149a w322 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x29c y149a w322 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x29d y149a w323 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">More<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x29e y149b w324 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 lsf ws0\">1 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> <span class=\"ls59\">5<span class=\"_ _3c\"> </span></span></span></span></div></td><td class=\"c x29f y149b w325 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls29 ws0\">6 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> 10<span class=\"_ _3c\"> </span></span></span></div></td><td class=\"c x2a0 y149b w326 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">than 10<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x2a1 y149c w327 hee\"><div class=\"t m0 x14f h2 y1298 ff1 fs0 fc1 sc0 ls0 ws0\">Years<span class=\"_ _3c\"> </span></div></td><td class=\"c x2a2 y149d w327 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Years<span class=\"_ _3c\"> </span></div></td><td class=\"c x29d y149c w328 hee\"><div class=\"t m0 x14f h2 y1298 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x1bb y149e w1cf h4d\"><div class=\"t m0 x0 h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">Expected payments for reh<span class=\"_ _0\"></span>abilitation of the minin<span class=\"_ _0\"></span>g site, </div><div class=\"t m0 x0 h12 y668 ff1 fs0 fc1 sc0 ls0 ws0\">discounted </div><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2a3 y149e w1d0 h4d\"><div class=\"t m0 x2b h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">5,1<span class=\"ls29\">67</span> </div></td><td class=\"c x2a4 y149e w1d1 h4d\"><div class=\"t m0 x4d h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">19,612 </div></td><td class=\"c x2a5 y149e w1d2 h4d\"><div class=\"t m0 x1c h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">5,070 </div></td></tr></table>Legal provision<span class=\"ff1\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _5\"></span>been named <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>defendant <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>several legal <span class=\"_ _1\"></span>actions <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>Spain, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>outcome <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>which is not <span class=\"_ _3\"></span>determinable <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _3\"></span>2024. <span class=\"_ _3\"></span>Managemen<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eviewed <span class=\"_ _5\"></span>individually <span class=\"_ _3\"></span>each <span class=\"_ _3\"></span>case <span class=\"_ _5\"></span>and made <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>provision <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>\u20ac<span class=\"_ _1\"></span><span class=\"ff1\">3<span class=\"ls29\">95</span></span>k <span class=\"_ _6\"> </span>(\u20ac22<span class=\"ff1\">7k <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>2023) <span class=\"_ _6\"> </span>for <span class=\"_ _f\"> </span>these <span class=\"_ _6\"> </span>claims, <span class=\"_ _6\"> </span>which <span class=\"_ _6\"> </span>has <span class=\"_ _f\"> </span>been <span class=\"_ _6\"> </span>reflected <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>these </span>consolidated financial state<span class=\"_ _0\"></span>ments. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "27. Provisions<span class=\"_ _0\"></span> <table class=\"s w31b h137\" id=\"_25ac108b-81cd-4a95-b203-5032263821c4\"><tr><td class=\"c x16d y1485 w1c6 hc5\"><div class=\"t m0 x5 hc6 y4d2 ff1 fs9 fc3 sc0 ls0 ws0\">(Euro <span class=\"ff9\">000\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x294 y1487 w31c h138\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">Other<span class=\"_ _3c\"> </span></div></td><td class=\"c x181 y1485 w1c8 hc5\"><div class=\"t m0 x3f h19 y4d2 ff2 fs9 fc4 sc0 ls0 ws0\">Legal costs </div></td><td class=\"c x295 y1487 w31d h138\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">Rehabilitation<span class=\"_ _3c\"> </span></div></td><td class=\"c x1af y1485 w1ca hc5\"><div class=\"t m0 x22 h19 y4d2 ff2 fs9 fc4 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td class=\"c x296 y1488 w31e h139\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">provisions<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x297 y1488 w31f h139\"><div class=\"t m0 x14f h19 y1486 ff2 fs9 fc4 sc0 ls0 ws0\">costs<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x16d y1489 w1c6 hc7\"><div class=\"t m0 x5 hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">31 Dec 2022/1 Jan 2023 </div></td><td class=\"c x1ac y1489 w1c7 hc7\"><div class=\"t m0 x1b hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">1,435 </div></td><td class=\"c x181 y1489 w1c8 hc7\"><div class=\"t m0 x4c hc6 y10db ff1 fs9 fc1 sc0 lsa8 ws0\">226<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1489 w1c9 hc7\"><div class=\"t m0 xb9 hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">23,374 </div></td><td class=\"c x1af y1489 w1ca hc7\"><div class=\"t m0 x54 hc6 y10db ff1 fs9 fc1 sc0 ls0 ws0\">25,035 </div></td></tr><tr><td class=\"c x16d y148a w1c6 h9d\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1ac y148a w1c7 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148a w1c8 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x298 y148a w1c9 h9d\"><div class=\"t m0 xc9 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y148a w1ca h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x16d y148b w1c6 h9a\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Used of provision </div></td><td class=\"c x1ac y148b w1c7 h9a\"><div class=\"t m0 x1b hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">(685) </div></td><td class=\"c x181 y148b w1c8 h9a\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y148b w1c9 h9a\"><div class=\"t m0 x4 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">(518) </div></td><td class=\"c x1af y148b w1ca h9a\"><div class=\"t m0 x29 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">(1,203) </div></td></tr><tr><td class=\"c x16d y148c w1c6 h9d\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Increase of provision </div></td><td class=\"c x1ac y148c w1c7 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148c w1c8 h9d\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y148c w1c9 h9d\"><div class=\"t m0 x1e hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">3,145 </div></td><td class=\"c x1af y148c w1ca h9d\"><div class=\"t m0 x1b hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">3,145 </div></td></tr><tr><td class=\"c x16d y148d w1c6 h9a\"><div class=\"t m0 x5 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">Finance cost (Note 9) </div></td><td class=\"c x1ac y148d w1c7 h9a\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148d w1c8 h9a\"><div class=\"t m0 x71 hc6 y25 ff1 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y148d w1c9 h9a\"><div class=\"t m0 x10a hc6 y25 ff1 fs9 fc1 sc0 lsa9 ws0\">690<span class=\"ls0\"> </span></div></td><td class=\"c x1af y148d w1ca h9a\"><div class=\"t m0 xb9 hc6 y25 ff1 fs9 fc1 sc0 lsa9 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y148e w1c6 h9a\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">31 Dec 2023/1 Jan 2024 </div></td><td class=\"c x1ac y148e w1c7 h9a\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">750 </div></td><td class=\"c x181 y148e w1c8 h9a\"><div class=\"t m0 x4c h19 y25 ff2 fs9 fc1 sc0 lsaa ws0\">227<span class=\"ls0\"> </span></div></td><td class=\"c x298 y148e w1c9 h9a\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">26,691 </div></td><td class=\"c x1af y148e w1ca h9a\"><div class=\"t m0 x53 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">27,668 </div></td></tr><tr><td class=\"c x16d y148f w1c6 h9d\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1ac y148f w1c7 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y148f w1c8 h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">2<span class=\"ls85\">30</span> </div></td><td class=\"c x298 y148f w1c9 h9d\"><div class=\"t m0 xc9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y148f w1ca h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">2<span class=\"ls85\">30</span> </div></td></tr><tr><td class=\"c x16d y1490 w1c6 h9a\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Used of provision </div></td><td class=\"c x1ac y1490 w1c7 h9a\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1490 w1c8 h9a\"><div class=\"t m0 x6f h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">(62) </div></td><td class=\"c x298 y1490 w1c9 h9a\"><div class=\"t m0 x84 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">(9<span class=\"lsa9\">44</span>) </div></td><td class=\"c x1af y1490 w1ca h9a\"><div class=\"t m0 x53 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">(1,0<span class=\"lsab\">06</span>) </div></td></tr><tr><td class=\"c x16d y1491 w1c6 hc5\"><div class=\"t m0 x5 h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\">Transfer to other non-<span class=\"_ _3c\"> </span></div><div class=\"t m0 x5 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">current Payables </div></td><td class=\"c x1ac y1491 w1c7 hc5\"><div class=\"t m0 x66 h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1a h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">(750) </div></td><td class=\"c x181 y1491 w1c8 hc5\"><div class=\"t m0 x66 h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x71 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y1491 w1c9 hc5\"><div class=\"t m0 xaa h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xc9 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x1af y1491 w1ca hc5\"><div class=\"t m0 x5e h19 y10da ff2 fs9 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">(750) </div></td></tr><tr><td class=\"c x16d y1492 w1c6 h9a\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Increase <span class=\"lsac\">of</span> provision </div></td><td class=\"c x1ac y1492 w1c7 h9a\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1492 w1c8 h9a\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y1492 w1c9 h9a\"><div class=\"t m0 x84 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">3,2<span class=\"lsad\">74</span> </div></td><td class=\"c x1af y1492 w1ca h9a\"><div class=\"t m0 x67 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">3,2<span class=\"lsad\">74</span> </div></td></tr><tr><td class=\"c x16d y1493 w1c6 h9d\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">Finance cost (Note 9) </div></td><td class=\"c x1ac y1493 w1c7 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1493 w1c8 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y1493 w1c9 h9d\"><div class=\"t m0 x10a h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">828 </div></td><td class=\"c x1af y1493 w1ca h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">828 </div></td></tr><tr><td class=\"c x16d y1494 w1c6 h9d\"><div class=\"t m0 x5 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1ac y1494 w1c7 h9d\"><div class=\"t m0 x71 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y1494 w1c8 h9d\"><div class=\"t m0 xb9 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">395 </div></td><td class=\"c x298 y1494 w1c9 h9d\"><div class=\"t m0 x23 h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">29,849 </div></td><td class=\"c x1af y1494 w1ca h9d\"><div class=\"t m0 x7a h19 y25 ff2 fs9 fc1 sc0 ls0 ws0\">30,244 </div></td></tr></table><table class=\"s w320 h13a\" id=\"_f9bf765a-8c51-4076-a2c1-ded8c6266fde\"><tr><td class=\"c x16d y1495 w1cb ha2\"><div class=\"t m0 x5 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\"> <span class=\"ff5\">(Euro 000\u2019s<span class=\"ff1\">)</span></span> </div></td><td class=\"c x299 y1495 w1cc ha2\"><div class=\"t m0 x8 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x29a y1495 w1ce ha2\"><div class=\"t m0 x1f h2 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x16d y1496 w1cb h20\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Non-Current </div></td><td class=\"c x299 y1496 w1cc h20\"><div class=\"t m0 xd h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">29,328<span class=\"fs0\"> </span></div></td><td class=\"c x29a y1496 w1ce h20\"><div class=\"t m0 xa h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">27,234 </div></td></tr><tr><td class=\"c x16d y1497 w1cb h20\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Current </div></td><td class=\"c x299 y1497 w1cc h20\"><div class=\"t m0 x29 h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">916<span class=\"fs0\"> </span></div></td><td class=\"c x29a y1497 w1ce h20\"><div class=\"t m0 x54 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">434 </div></td></tr><tr><td class=\"c x16d y1498 w1cb h20\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x299 y1498 w1cc h20\"><div class=\"t m0 x5d h19 y7a7 ff2 fs9 fc1 sc0 ls0 ws0\">30,244<span class=\"fs0\"> </span></div></td><td class=\"c x29a y1498 w1ce h20\"><div class=\"t m0 xa h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">27,668 </div></td></tr></table>Rehabilitation provision Rehabilitation <span class=\"_ _a\"> </span>provision <span class=\"_ _c\"> </span>re<span class=\"_ _0\"></span>presents <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>estimated <span class=\"_ _a\"> </span>cost <span class=\"_ _c\"> </span>required <span class=\"_ _a\"> </span>for <span class=\"_ _a\"> </span>adequate <span class=\"_ _c\"> </span>restoration <span class=\"_ _a\"> </span>and rehabilitation <span class=\"_ _4\"> </span>upon <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>completion <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _4\"> </span>production <span class=\"_ _4\"> </span>activities. <span class=\"_ _4\"> </span>These <span class=\"_ _4\"> </span>amounts <span class=\"_ _4\"> </span>will <span class=\"_ _4\"> </span>be <span class=\"_ _4\"> </span>settled <span class=\"_ _6\"> </span>when rehabilitation is undertaken, <span class=\"_ _0\"></span>generally over the project\u2019<span class=\"_ _0\"></span>s life.<span class=\"ff1\"> </span>During <span class=\"_ _12\"> </span>2020, <span class=\"_ _12\"> </span>Management <span class=\"_ _12\"> </span>engaged <span class=\"_ _12\"> </span>an <span class=\"_ _12\"> </span>independent <span class=\"_ _12\"> </span>consultant <span class=\"_ _12\"> </span>to <span class=\"_ _12\"> </span>rev<span class=\"_ _1\"></span>iew <span class=\"_ _12\"> </span>and <span class=\"_ _12\"> </span>update <span class=\"_ _12\"> </span>the rehabilitation <span class=\"_ _5\"></span>liability.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>The <span class=\"_ _5\"></span>updated <span class=\"_ _5\"></span>estimation <span class=\"_ _5\"></span>includes<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>expanded <span class=\"_ _5\"></span>capacity <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>plan<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>its impact on the mining pr<span class=\"_ _0\"></span>oject.  The <span class=\"_ _5\"></span>discount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>rate <span class=\"_ _1\"></span>used <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>calcu<span class=\"_ _1\"></span>lation <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>net <span class=\"_ _5\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>liability <span class=\"_ _5\"></span>as <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>December 2024 was 3.23% (2023: 3.6<span class=\"_ _0\"></span>2%), which is the 15-year Spain Government<span class=\"_ _0\"></span> Bond rate for 202<span class=\"_ _0\"></span>4. An inflation rate of 2%-2.80% (2023: 1%-3.1<span class=\"_ _0\"></span>0%) is applied on annual basis In <span class=\"_ _3\"></span>May <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>Atalaya <span class=\"_ _3\"></span>incorporated <span class=\"_ _5\"></span>an <span class=\"_ _3\"></span>update <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>reserves <span class=\"_ _3\"></span>based <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>independent <span class=\"_ _3\"></span>expert<span class=\"_ _e\"></span> analysis <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>accordance <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Canadian <span class=\"_ _f\"> </span>Institute <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>Mining, <span class=\"_ _f\"> </span>Metallurgy <span class=\"_ _4\"> </span>and <span class=\"_ _f\"> </span>Petroleum <span class=\"_ _4\"> </span>(\"CIM\") Definition <span class=\"_ _5\"></span>Standards <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Resources <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>Mineral <span class=\"_ _5\"></span>Reserves <span class=\"_ _5\"></span>ado<span class=\"_ _1\"></span>pted <span class=\"_ _5\"></span>by <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>CIM <span class=\"_ _5\"></span>Council <span class=\"_ _5\"></span>(the \"CIM <span class=\"_ _a\"> </span>Standards\"). <span class=\"_ _7\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_ _a\"> </span>update <span class=\"_ _7\"> </span>has <span class=\"_ _c\"> </span>some <span class=\"_ _7\"> </span>impact <span class=\"_ _a\"> </span>on <span class=\"_ _a\"> </span>our <span class=\"_ _a\"> </span>financial <span class=\"_ _a\"> </span>statements <span class=\"_ _a\"> </span>and <span class=\"_ _7\"> </span>accounting estimates <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>reflects <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>revised <span class=\"_ _b\"> </span>understanding<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _b\"> </span>economic <span class=\"_ _2a\"> </span>potential <span class=\"_ _12\"> </span>and <span class=\"_ _2a\"> </span>o<span class=\"_ _1\"></span>perational<span class=\"_ _0\"></span> requirements of our mining<span class=\"_ _0\"></span> assets.  The expected payments<span class=\"_ _0\"></span> for the rehabilitation work are<span class=\"_ _0\"></span> as follows: <table class=\"s w321 h13b\" id=\"_2ae4e867-bcd8-4fc2-99a9-b534570c0f50\"><tr><td class=\"c x1bb y1499 w1cf h4d\"><div class=\"t m0 x0 h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">(Euro 000 <span class=\"ff9\">\u2019s</span><span class=\"ff9\">)</span> </div></td><td class=\"c x29b y149a w322 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x29c y149a w322 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _3c\"> </span></div></td><td class=\"c x29d y149a w323 h11e\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">More<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x29e y149b w324 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 lsf ws0\">1 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> <span class=\"ls59\">5<span class=\"_ _3c\"> </span></span></span></span></div></td><td class=\"c x29f y149b w325 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls29 ws0\">6 <span class=\"ff9 ls0\">\u2013<span class=\"ff1\"> 10<span class=\"_ _3c\"> </span></span></span></div></td><td class=\"c x2a0 y149b w326 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">than 10<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x2a1 y149c w327 hee\"><div class=\"t m0 x14f h2 y1298 ff1 fs0 fc1 sc0 ls0 ws0\">Years<span class=\"_ _3c\"> </span></div></td><td class=\"c x2a2 y149d w327 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Years<span class=\"_ _3c\"> </span></div></td><td class=\"c x29d y149c w328 hee\"><div class=\"t m0 x14f h2 y1298 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x1bb y149e w1cf h4d\"><div class=\"t m0 x0 h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">Expected payments for reh<span class=\"_ _0\"></span>abilitation of the minin<span class=\"_ _0\"></span>g site, </div><div class=\"t m0 x0 h12 y668 ff1 fs0 fc1 sc0 ls0 ws0\">discounted </div><div class=\"t m0 x0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2a3 y149e w1d0 h4d\"><div class=\"t m0 x2b h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">5,1<span class=\"ls29\">67</span> </div></td><td class=\"c x2a4 y149e w1d1 h4d\"><div class=\"t m0 x4d h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">19,612 </div></td><td class=\"c x2a5 y149e w1d2 h4d\"><div class=\"t m0 x1c h12 y67e ff1 fs0 fc1 sc0 ls0 ws0\">5,070 </div></td></tr></table>Legal provision<span class=\"ff1\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _5\"></span>been named <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>defendant <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>several legal <span class=\"_ _1\"></span>actions <span class=\"_ _5\"></span>in <span class=\"_ _1\"></span>Spain, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>outcome <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>which is not <span class=\"_ _3\"></span>determinable <span class=\"_ _5\"></span>as <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>31 <span class=\"_ _5\"></span>December <span class=\"_ _3\"></span>2024. <span class=\"_ _3\"></span>Managemen<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>has <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>eviewed <span class=\"_ _5\"></span>individually <span class=\"_ _3\"></span>each <span class=\"_ _3\"></span>case <span class=\"_ _5\"></span>and made <span class=\"_ _6\"> </span>a <span class=\"_ _f\"> </span>provision <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>\u20ac<span class=\"_ _1\"></span><span class=\"ff1\">3<span class=\"ls29\">95</span></span>k <span class=\"_ _6\"> </span>(\u20ac22<span class=\"ff1\">7k <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>2023) <span class=\"_ _6\"> </span>for <span class=\"_ _f\"> </span>these <span class=\"_ _6\"> </span>claims, <span class=\"_ _6\"> </span>which <span class=\"_ _6\"> </span>has <span class=\"_ _f\"> </span>been <span class=\"_ _6\"> </span>reflected <span class=\"_ _6\"> </span>in <span class=\"_ _f\"> </span>these </span>consolidated financial state<span class=\"_ _0\"></span>ments.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "28. Leases <table class=\"s w329 h13c\" id=\"_13c9ff10-7a80-48b8-87da-b6aa860ec5f6\"><tr><td class=\"c x188 y149f w1d3 h30\"><div class=\"t m0 x46 h12 y5b ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2a6 y149f w1d4 h30\"><div class=\"t m0 x2 h2 y10ef ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x2a7 y149f w1d6 h30\"><div class=\"t m0 x97 h12 y10ef ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td class=\"c x188 y14a0 w1d3 h20\"><div class=\"t m0 xfb h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current<span class=\"fc3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y14a1 w1d3 h20\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Leases </div></td><td class=\"c x2a6 y14a1 w1d4 h20\"><div class=\"t m0 x1d h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">3,320 </div></td><td class=\"c x2a7 y14a1 w1d6 h20\"><div class=\"t m0 x1d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">3,877 </div></td></tr><tr><td></td><td class=\"c x2a6 y14a2 w1d4 h20\"><div class=\"t m0 x1d h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">3,320 </div></td><td class=\"c x2a7 y14a2 w1d6 h20\"><div class=\"t m0 x1d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">3,877 </div></td></tr><tr><td class=\"c x188 y14a3 w1d3 h20\"><div class=\"t m0 xfb h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Current <span class=\"fc3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x188 y14a4 w1d3 h20\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Leases </div></td><td class=\"c x2a6 y14a4 w1d4 h20\"><div class=\"t m0 x5a h2 y140 ff2 fs0 fc1 sc0 ls5 ws0\">481<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 y14a4 w1d6 h20\"><div class=\"t m0 x5a h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">501 </div></td></tr><tr><td></td><td class=\"c x2a6 y14a5 w1d4 h9d\"><div class=\"t m0 x5a h2 y25 ff2 fs0 fc1 sc0 ls5 ws0\">481<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 y14a5 w1d6 h9d\"><div class=\"t m0 x5a h12 y25 ff1 fs0 fc1 sc0 ls0 ws0\">501 </div></td></tr></table>The <span class=\"_ _4\"> </span>Group <span class=\"_ _6\"> </span>entered <span class=\"_ _4\"> </span>into <span class=\"_ _6\"> </span>lease <span class=\"_ _4\"> </span>arrangements <span class=\"_ _4\"> </span>for <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>enting <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>land <span class=\"_ _6\"> </span>and <span class=\"_ _4\"> </span>a <span class=\"_ _6\"> </span>warehouse <span class=\"_ _4\"> </span>which <span class=\"_ _6\"> </span>are subject to the adopti<span class=\"_ _0\"></span>on of all requirem<span class=\"_ _0\"></span>ents of IFRS 16 Lea<span class=\"_ _0\"></span>ses (Note 2.2). The<span class=\"_ _0\"></span> Group has elected <span class=\"_ _0\"></span>not to recognise <span class=\"_ _5\"></span>right-<span class=\"ls26\">of</span>-use <span class=\"_ _5\"></span>assets <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>lease <span class=\"_ _5\"></span>liabilities <span class=\"_ _3\"></span>for <span class=\"_ _5\"></span>short-term <span class=\"_ _5\"></span>leases <span class=\"_ _5\"></span>that <span class=\"_ _5\"></span>have <span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>lease <span class=\"_ _5\"></span>term <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>1<span class=\"_ _1\"></span>2 months or less and leases<span class=\"_ _0\"></span> of low-value assets. Amounts recognised in the <span class=\"_ _0\"></span>statement of financial<span class=\"_ _0\"></span> position and profit or loss Set o<span class=\"_ _0\"></span>ut below<span class=\"_ _e\"></span> are <span class=\"_ _0\"></span>the car<span class=\"_ _0\"></span>rying am<span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>unts <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the G<span class=\"_ _0\"></span>roup\u2019s <span class=\"_ _0\"></span>right<span class=\"ff1\">-<span class=\"ls26\">of</span>-use <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>lease lia<span class=\"_ _0\"></span>bilities and <span class=\"_ _e\"></span>the </span>movements during the pe<span class=\"_ _0\"></span>riod: <table class=\"s w32a h13d\" id=\"_3b087f4b-facc-4a6d-a1cf-83bed60daff9\"><tr><td></td><td></td><td></td><td class=\"c x2a8 y14a6 w1d7 h20\"><div class=\"t m0 x10a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Right <span class=\"ff5\">\u2013</span> <span class=\"lsae\">of</span>-use assets </div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2a9 y14a7 w32b heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Laboratory<span class=\"_ _3c\"> </span></div></td><td></td><td class=\"c x2aa y14a7 w32c heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Lease</div></td></tr><tr><td class=\"c x18b y14a8 w151 h1b\"><div class=\"t m0 x0 h2 y148 ff2 fs0 fc1 sc0 ls0 ws0\">  </div><div class=\"t m0 x0 h7 y149 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1 fs5\"> </span></div></td><td class=\"c x2ab y14a9 w32d heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Lands and</div></td><td class=\"c x2ac y14a8 w123 h1b\"><div class=\"t m0 x1b h2 y148 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x46 h31 y149 ff2 fs0 fc1 sc0 ls0 ws0\">Vehicles<span class=\"fs5\"> </span></div></td><td class=\"c x2a9 y14ab w32e hed\"><div class=\"t m0 x14f h31 y14aa ff2 fs0 fc1 sc0 ls0 ws0\">equipment</div></td><td class=\"c x2ad y14a8 wf5 h1b\"><div class=\"t m0 x23 h2 y148 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 xd h2 y149 ff2 fs0 fc1 sc0 ls0 ws0\">Total  </div></td><td class=\"c x2ae y14a9 w32f heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x2af y14ac w330 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">buildings<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18b y14ad w151 h4b\"><div class=\"t m0 x5 h31 y140 ff2 fs0 fc1 sc0 ls0 ws0\">As at 1 January 2024<span class=\"fs5\"> </span></div></td><td class=\"c x2a8 y14ad w21 h4b\"><div class=\"t m0 x9 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">4,545 </div></td><td class=\"c x2ac y14ad w123 h4b\"><div class=\"t m0 x67 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b0 y14ad w1db h4b\"><div class=\"t m0 x84 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y14ad wf5 h4b\"><div class=\"t m0 x5d h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">4,545 </div></td><td class=\"c x2b1 y14ad w1dd h4b\"><div class=\"t m0 x53 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">4,378 </div></td></tr><tr><td class=\"c x18b y14ae w151 h4a\"><div class=\"t m0 x5 h7 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Additions<span class=\"fs5\"> </span></div></td><td class=\"c x2a8 y14ae w21 h4a\"><div class=\"t m0 x4c h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y14ae w123 h4a\"><div class=\"t m0 x67 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b0 y14ae w1db h4a\"><div class=\"t m0 x84 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y14ae wf5 h4a\"><div class=\"t m0 x1a h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b1 y14ae w1dd h4a\"><div class=\"t m0 x1e h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x18b y14af w151 h4b\"><div class=\"t m0 x5 h7 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation expense<span class=\"fs5\"> </span></div></td><td class=\"c x2a8 y14af w21 h4b\"><div class=\"t m0 xe0 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(440) </div></td><td class=\"c x2ac y14af w123 h4b\"><div class=\"t m0 x67 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b0 y14af w1db h4b\"><div class=\"t m0 x84 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y14af wf5 h4b\"><div class=\"t m0 xd h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(440)<span class=\"ff2\"> </span></div></td><td class=\"c x2b1 y14af w1dd h4b\"><div class=\"t m0 x1e h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x18b y14b0 w151 h4b\"><div class=\"t m0 x5 h7 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense <span class=\"fs5\"> </span></div></td><td class=\"c x2a8 y14b0 w21 h4b\"><div class=\"t m0 x4c h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y14b0 w123 h4b\"><div class=\"t m0 x67 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b0 y14b0 w1db h4b\"><div class=\"t m0 x84 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y14b0 wf5 h4b\"><div class=\"t m0 x1a h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2b1 y14b0 w1dd h4b\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _39\"> </span><span class=\"ls4\">30</span> </div></td></tr><tr><td class=\"c x18b y14b1 w151 h4a\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Payments </div></td><td class=\"c x2a8 y14b1 w21 h4a\"><div class=\"t m0 x4c h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y14b1 w123 h4a\"><div class=\"t m0 x67 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b0 y14b1 w1db h4a\"><div class=\"t m0 x84 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y14b1 wf5 h4a\"><div class=\"t m0 x1a h2 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2b1 y14b1 w1dd h4a\"><div class=\"t m0 x67 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">(519) </div></td></tr><tr><td class=\"c x18b y14b2 w151 h4b\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Write-off </div></td><td class=\"c x2a8 y14b2 w21 h4b\"><div class=\"t m0 x1f h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(148) </div></td><td></td><td></td><td class=\"c x2ad y14b2 wf5 h4b\"><div class=\"t m0 xa h2 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(148)<span class=\"ff2\"> </span></div></td><td class=\"c x2b1 y14b2 w1dd h4b\"><div class=\"t m0 x1a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(88) </div></td></tr><tr><td class=\"c x18b y14b3 w151 h4b\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2024 </div></td><td class=\"c x2a8 y14b3 w21 h4b\"><div class=\"t m0 x7 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">3,957 </div></td><td class=\"c x2ac y14b3 w123 h4b\"><div class=\"t m0 x67 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2b0 y14b3 w1db h4b\"><div class=\"t m0 x84 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y14b3 wf5 h4b\"><div class=\"t m0 x20 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">3,957 </div></td><td class=\"c x2b1 y14b3 w1dd h4b\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _a\"> </span>3,801 </div></td></tr></table>The amounts recognised in <span class=\"_ _0\"></span>profit or loss, are set out b<span class=\"_ _0\"></span>elow: <table class=\"s w331 h13e\" id=\"_2414a575-a550-430c-832c-230ff639571f\"><tr><td></td><td class=\"c x2b2 y14b4 w332 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">Twelve<span class=\"_ _3c\"> </span></div></td><td class=\"c x2b3 y14b5 w333 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Twelve<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x2b4 y14b6 w334 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">month ended</div></td><td class=\"c x2b5 y14b7 w335 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">month ended<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td class=\"c x2b6 y14b8 w336 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">31 Dec<span class=\"_ _3c\"> </span></div></td><td class=\"c x2b7 y14b9 w337 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">31 Dec</div></td></tr><tr><td class=\"c x18b y14ba w1de hc8\"><div class=\"t m0 x0 h2 y146 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 y147 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 y148 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h7 y140 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1 fs5\"> </span></div></td><td class=\"c x2b8 y14bb w250 hed\"><div class=\"t m0 x14f h2 y1298 ff2 fs0 fc1 sc0 ls0 ws0\">2024<span class=\"_ _3c\"> </span></div></td><td class=\"c x2b9 y14bd w251 h13f\"><div class=\"t m0 x14f h31 y14bc ff1 fs0 fc1 sc0 ls0 ws0\">2023<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x18b y14be w1e0 h9d\"><div class=\"t m0 x5 h31 y12 ff2 fs0 fc1 sc0 ls0 ws0\">As at 31 December<span class=\"fs5\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x18b y14bf w1e0 h4b\"><div class=\"t m0 x5 h7 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Depreciation expense of ri<span class=\"_ _0\"></span>ght-<span class=\"ls26\">of</span>-use assets<span class=\"fs5\"> </span></div></td><td class=\"c x2ba y14bf w1e1 h4b\"><div class=\"t m0 x1b h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(440) </div></td><td class=\"c x2bb y14bf w1df h4b\"><div class=\"t m0 x1e h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(533) </div></td></tr><tr><td class=\"c x18b y14c0 w1e0 hca\"><div class=\"t m0 x5 h7 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense on lease lia<span class=\"_ _0\"></span>bilities<span class=\"fs5\"> </span></div></td><td class=\"c x2ba y14c0 w1e1 hca\"><div class=\"t m0 x15 h2 yfbd ff2 fs0 fc1 sc0 ls0 ws0\">(30) </div></td><td class=\"c x2bb y14c0 w1df hca\"><div class=\"t m0 x10a h12 yfbd ff1 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls36\">25</span>) </div></td></tr><tr><td class=\"c x18b y14c1 w1e0 h4b\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Total amounts recognis<span class=\"_ _0\"></span>ed in profit or loss </div></td><td class=\"c x2ba y14c1 w1e1 h4b\"><div class=\"t m0 x23 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(470) </div></td><td class=\"c x2bb y14c1 w1df h4b\"><div class=\"t m0 x5a h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls59\">558</span>) </div></td></tr></table>The Group recognised <span class=\"_ _0\"></span>rent expense from short-term leas<span class=\"_ _0\"></span>es (Note 6). The <span class=\"_ _1\"></span>duration <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>land <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>building <span class=\"_ _5\"></span>lease is <span class=\"_ _5\"></span>for a <span class=\"_ _5\"></span>period <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>twelve <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ears. <span class=\"_ _1\"></span>Payments ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>due <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> beginning <span class=\"_ _0\"></span>of the <span class=\"_ _e\"></span>month escalating <span class=\"_ _0\"></span>annually <span class=\"_ _0\"></span>on ave<span class=\"_ _0\"></span>rage <span class=\"_ _0\"></span>by 1.5%. <span class=\"_ _0\"></span>At 3<span class=\"_ _0\"></span>1 December <span class=\"_ _0\"></span>2024, <span class=\"_ _e\"></span>the remaining<span class=\"_ _0\"></span> term of this lease is six yea<span class=\"_ _0\"></span>rs. (Note 2). <table class=\"s w338 h140\" id=\"_8ad14a1c-ab82-451c-8e59-9f8c3f97ffa9\"><tr><td class=\"c x16d y14c2 w1e2 h30\"><div class=\"t m0 x5 h2 y437 ff2 fs0 fc3 sc0 ls0 ws0\">Present value of minimu<span class=\"_ _0\"></span>m lease payments due </div></td><td class=\"c x2bc y14c2 wc9 h30\"><div class=\"t m0 xa h2 y437 ff2 fs0 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1a7 y14c2 w1e3 h30\"><div class=\"t m0 x1c h12 y437 ff1 fs0 fc4 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td></td><td class=\"c x2bc y14c3 wc9 h4a\"><div class=\"t m0 x72 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1a7 y14c3 w1e3 h4a\"><div class=\"t m0 x22 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y14c4 w1e2 h30\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Within one year </div></td><td class=\"c x2bc y14c4 wc9 h30\"><div class=\"t m0 x59 h2 y7a7 ff2 fs0 fc1 sc0 ls5 ws0\">481<span class=\"ls0\"> </span></div></td><td class=\"c x1a7 y14c4 w1e3 h30\"><div class=\"t m0 x72 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">501 </div></td></tr><tr><td class=\"c x16d y14c5 w1e2 h4b\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">2 to 5 years </div></td><td class=\"c x2bc y14c5 wc9 h4b\"><div class=\"t m0 x4 h2 y140 ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls0\">856</span><span class=\"ls0\"> </span></div></td><td class=\"c x1a7 y14c5 w1e3 h4b\"><div class=\"t m0 x1d h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">1,928 </div></td></tr><tr><td class=\"c x16d y14c6 w1e2 h30\"><div class=\"t m0 x5 h12 y437 ff1 fs0 fc1 sc0 ls0 ws0\">Over 5 years </div></td><td class=\"c x2bc y14c6 wc9 h30\"><div class=\"t m0 x1e h2 y140 ff2 fs0 fc1 sc0 ls1 ws0\">1,<span class=\"ls5\">46<span class=\"ls0\">4</span></span><span class=\"ls5\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1a7 y14c6 w1e3 h30\"><div class=\"t m0 x1d h12 y437 ff1 fs0 fc1 sc0 ls0 ws0\">1,949 </div></td></tr><tr><td></td><td class=\"c x2bc y14c7 wc9 h30\"><div class=\"t m0 x1e h2 y437 ff2 fs0 fc1 sc0 ls0 ws0\">3,801 </div></td><td class=\"c x1a7 y14c7 w1e3 h30\"><div class=\"t m0 x1b h12 y437 ff1 fs0 fc1 sc0 ls0 ws0\">4,378 </div></td></tr></table><table class=\"s w339 h141\" id=\"_4b62eafd-5519-4c1c-9994-b239af48f7ad\"><tr><td class=\"c x16d y14c8 w1e2 h10\"><div class=\"t m0 x5 h2 y31 ff2 fs0 fc3 sc0 ls0 ws0\">Minimum lease payments <span class=\"_ _0\"></span>due </div></td><td class=\"c x2bc y14c8 wc9 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x1a7 y14c8 w1e3 h10\"><div class=\"t m0 x1c h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">31 Dec 2023 </div></td></tr><tr><td></td><td class=\"c x2bc y14c9 wc9 h10\"><div class=\"t m0 x72 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x1a7 y14c9 w1e3 h10\"><div class=\"t m0 x22 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y14ca w1e2 ha2\"><div class=\"t m0 x5 h12 y1103 ff1 fs0 fc1 sc0 ls0 ws0\">Within one year </div></td><td class=\"c x2bc y14ca wc9 ha2\"><div class=\"t m0 x5e h2 y1103 ff2 fs0 fc1 sc0 ls0 ws0\">518 </div></td><td class=\"c x1a7 y14ca w1e3 ha2\"><div class=\"t m0 x5a h12 y1103 ff1 fs0 fc1 sc0 ls0 ws0\">531 </div></td></tr><tr><td class=\"c x16d y14cb w1e2 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2 to 5 years </div></td><td class=\"c x2bc y14cb wc9 h10\"><div class=\"t m0 x5a h2 y31 ff2 fs0 fc1 sc0 ls3 ws0\">2,<span class=\"ls0\">075</span><span class=\"ls0\"> </span></div></td><td class=\"c x1a7 y14cb w1e3 h10\"><div class=\"t m0 x6f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,125 </div></td></tr><tr><td class=\"c x16d y14cc w1e2 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Over 5 years </div></td><td class=\"c x2bc y14cc wc9 h10\"><div class=\"t m0 x4 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">1,729 </div></td><td class=\"c x1a7 y14cc w1e3 h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2,285 </div></td></tr><tr><td></td><td class=\"c x2bc y14cd wc9 h10\"><div class=\"t m0 x1e h2 y31 ff2 fs0 fc1 sc0 ls5 ws0\">4,<span class=\"ls0\">322</span><span class=\"ls0\"> </span></div></td><td class=\"c x1a7 y14cd w1e3 h10\"><div class=\"t m0 x23 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">4,941 </div></td></tr></table><div class=\"gs4\"><table class=\"s w33a h142\" id=\"_27b83775-96bf-468c-8333-729147e9a957\"><tr><td class=\"c x16d y14ce w1e4 h4a\"><div class=\"t m0 x5 h12 y7a7 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x2bd y14ce w119 h4a\"><div class=\"t m0 x58 h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">Lease liability<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16d y14cf w1e4 h9f\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Balance 1 January 2024<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x2bd y14cf w119 h9f\"><div class=\"t m0 x1e h2 y140 ff2 fs0 fc1 sc0 ls5 ws0\">4,<span class=\"ls4\">378</span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x16d y14d0 w1e4 h4b\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Additions </div></td><td></td><td class=\"c x2bd y14d0 w119 h4b\"><div class=\"t m0 xca h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y14d1 w1e4 h4a\"><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Interest expense </div></td><td></td><td class=\"c x2bd y14d1 w119 h4a\"><div class=\"t m0 x13d h2 y7a7 ff2 fs0 fc1 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y14d2 w1e4 h4b\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Lease payments </div></td><td></td><td class=\"c x2bd y14d2 w119 h4b\"><div class=\"t m0 x10a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(519) </div></td></tr><tr><td class=\"c x16d y14d3 w1e4 h4b\"><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Write-off </div></td><td></td><td class=\"c x2bd y14d3 w119 h4b\"><div class=\"t m0 x71 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">(88) </div></td></tr><tr><td class=\"c x16d y14d4 w1e4 h4b\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Balance at 31 Dec 2024<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x2bd y14d4 w119 h4b\"><div class=\"t m0 x21 h2 y140 ff2 fs0 fc1 sc0 ls4 ws0\">3,<span class=\"ls50\">80<span class=\"ls0\">1</span></span><span class=\"ls50\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x16d y14d5 w1e4 h4b\"><div class=\"t m0 x5 h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">Balance at 31 Dec 2024<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x2be y14d7 w33b h143\"><div class=\"t m0 x14f h13 y14d6 ff7 fs0 fc1 sc0 ls0 ws0\">-</div></td><td class=\"c x2bf y14d9 w33c h144\"><div class=\"t m0 x14f h13 y14d8 ff1 fs0 fc1 sc0 ls0 ws0\">Non-current liabilities<span class=\"_ _3c\"> </span></div></td><td class=\"c x2bd y14da w119 h4a\"><div class=\"t m0 x1e h2 y7a7 ff2 fs0 fc1 sc0 ls0 ws0\">3,320 </div></td></tr><tr><td class=\"c x2be y14dc w33b h145\"><div class=\"t m0 x14f h13 y14db ff7 fs0 fc1 sc0 ls0 ws0\">-</div></td><td class=\"c x2bf y14de w33d h146\"><div class=\"t m0 x14f h13 y14dd ff1 fs0 fc1 sc0 ls0 ws0\">Current liabilities<span class=\"_ _3c\"> </span></div></td><td class=\"c x2bd y14df w119 h4b\"><div class=\"t m0 x5e h2 y140 ff2 fs0 fc1 sc0 ls5 ws0\">48<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2bd y14e0 w119 hcb\"><div class=\"t m0 x21 h2 yd8f ff2 fs0 fc1 sc0 ls4 ws0\">3,<span class=\"ls50\">80<span class=\"ls0\">1</span></span><span class=\"ls50\"><span class=\"ls0\"> </span></span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "<div class=\"c w2 h0 gs27\"><div class=\"t m0 x1 h4 y68e ff2 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 ha y29f ff2 fs6 fc1 sc0 ls0 ws0\">29. Borrowi<span class=\"_ _0\"></span>ngs </div></div><div class=\"gs28\"><table class=\"s w33e h147\" id=\"_c2754f60-aace-4273-8af6-8a96c477dbbe\"><tr><td class=\"c x16d y14e1 w1e5 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2c0 y14e1 w1e6 h10\"><div class=\"t m0 x72 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x25e y14e1 w1e7 h10\"><div class=\"t m0 x1e h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y14e2 w1e5 hcc\"><div class=\"t m0 x5 h2 yd65 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current borrowings  </div></td><td></td><td></td></tr><tr><td class=\"c x16d y14e3 w1e5 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - fix interest<span class=\"_ _0\"></span> </div></td><td class=\"c x2c0 y14e3 w1e6 h10\"><div class=\"t m0 x13f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y14e3 w1e7 h10\"><div class=\"t m0 x13f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y14e4 w1e5 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - variable in<span class=\"_ _0\"></span>terest </div></td><td class=\"c x2c0 y14e4 w1e6 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">10,866 </div></td><td class=\"c x25e y14e4 w1e7 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">16,131 </div></td></tr><tr><td></td><td class=\"c x2c0 y14e5 w1e6 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,866 </div></td><td class=\"c x25e y14e5 w1e7 h10\"><div class=\"t m0 x5a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">16,131 </div></td></tr><tr><td class=\"c x16d y14e6 w1e5 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Current borrowings  </div></td><td></td><td></td></tr><tr><td class=\"c x16d y14e7 w1e5 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - fix interest<span class=\"_ _0\"></span> </div></td><td class=\"c x2c0 y14e7 w1e6 h10\"><div class=\"t m0 x13f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y14e7 w1e7 h10\"><div class=\"t m0 x72 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">5,626 </div></td></tr><tr><td class=\"c x16d y14e8 w1e5 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - variable in<span class=\"_ _0\"></span>terest </div></td><td class=\"c x2c0 y14e8 w1e6 h10\"><div class=\"t m0 x5a h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">6,921 </div></td><td class=\"c x25e y14e8 w1e7 h10\"><div class=\"t m0 x1d h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">44,930 </div></td></tr><tr><td></td><td class=\"c x2c0 y14e9 w1e6 h10\"><div class=\"t m0 x5a h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">6,921 </div></td><td class=\"c x25e y14e9 w1e7 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">50,556 </div></td></tr></table></div><div class=\"c w2 h0 gs27\"><div class=\"t m0 x1 h12 y930 ff9 fs0 fc1 sc0 ls0 ws0\">The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>had <span class=\"_ _3\"></span>credit <span class=\"_ _3\"></span>approval <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>unsecured <span class=\"_ _3\"></span>facilities <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>otalling <span class=\"_ _3\"></span>\u20ac97.4 <span class=\"_ _3\"></span>million <span class=\"_ _3\"></span>(\u20ac103.8 <span class=\"_ _3\"></span>million <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>31 </div><div class=\"t m0 x1 h12 y9b4 ff1 fs0 fc1 sc0 ls0 ws0\">December 2023). During 2024, <span class=\"_ _1\"></span>Atalaya drew down some of <span class=\"_ _1\"></span>its existing <span class=\"_ _1\"></span>credit facilities to financ<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>the </div><div class=\"t m0 x1 h12 y246 ff1 fs0 fc1 sc0 ls0 ws0\">solar  plant<span class=\"lse\">,  </span><span class=\"ff9\">payable  amount  of  \u20ac</span><span class=\"lsf\">13</span>.9  million  at  31  December  2024  (2023<span class=\"ff9\">:  \u20ac</span>20.0m<span class=\"_ _0\"></span>)  and <span class=\"_ _7\"> </span>for  the </div><div class=\"t m0 x1 h12 y247 ff1 fs0 fc1 sc0 ls0 ws0\">construction <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>new <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>art <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>processing <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">payable <span class=\"_ _5\"></span>amount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1\"></span><span class=\"ff1\">2.<span class=\"ls27\">8 <span class=\"_ _5\"></span></span>million <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>December<span class=\"_ _e\"></span> </span></span></div><div class=\"t m0 x1 h12 y871 ff1 fs0 fc1 sc0 ls0 ws0\">2024 (2023: <span class=\"ff9\">\u20acnil)</span>. </div><div class=\"t m0 x1 h12 y248 ff1 fs0 fc1 sc0 ls0 ws0\">Borrowing <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>fixed <span class=\"_ _5\"></span>interest <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>was<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>between <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>range <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>2<span class=\"_ _1\"></span>.<span class=\"ls14\">00</span>% <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>2.<span class=\"ls2e\">45<span class=\"_ _0\"></span><span class=\"ls0\">%. <span class=\"_ _3\"></span>Margins <span class=\"_ _3\"></span>on </span></span></div><div class=\"t m0 x1 h12 y956 ff1 fs0 fc1 sc0 ls0 ws0\">borrowings <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>variable <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rates, <span class=\"_ _1\"></span>usually <span class=\"_ _5\"></span>3 months <span class=\"_ _1\"></span>EURIBOR <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>12 <span class=\"_ _1\"></span>months EURIBOR, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ange </div><div class=\"t m0 x1 h12 y434 ff1 fs0 fc1 sc0 ls0 ws0\">from 0.<span class=\"ls5e\">75</span>% to 2.<span class=\"ls36\">25</span>% with an <span class=\"_ _0\"></span>average margin of 1.25%. </div><div class=\"t m0 x1 h12 yed1 ff9 fs0 fc1 sc0 ls0 ws0\">At <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>had used <span class=\"_ _1\"></span>\u20ac17.8<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>million of <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>facilities <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>had undrawn <span class=\"_ _1\"></span>facilities <span class=\"_ _1\"></span>of </span></div><div class=\"t m0 x1 h12 y520 ff9 fs0 fc1 sc0 ls0 ws0\">\u20ac79<span class=\"ff1\">.5 million.  </span></div><div class=\"t m0 x1 h2 y1d4 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 ycc9 ff2 fs0 fc1 sc0 ls0 ws0\">29(a) Net debt reconcili<span class=\"_ _0\"></span>ation </div><div class=\"t m0 x1 h2 y1077 ff2 fs0 fc1 sc0 ls0 ws0\">Reconciliation of Liabiliti<span class=\"_ _0\"></span>es Arising from Financing Acti<span class=\"_ _0\"></span>vities </div><div class=\"t m0 x1 h12 ye73 ff1 fs0 fc1 sc0 ls0 ws0\">In accordance <span class=\"_ _1\"></span>with IAS <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>paragraph 44D, the <span class=\"_ _1\"></span>reconciliation below <span class=\"_ _1\"></span>provides information on <span class=\"_ _1\"></span>changes </div><div class=\"t m0 x1 h12 ya71 ff1 fs0 fc1 sc0 ls0 ws0\">in liabilities arising from fina<span class=\"_ _0\"></span>ncing activities, including both cash<span class=\"_ _0\"></span> and non-cash changes. </div><div class=\"t m0 x1 h12 y110d ff1 fs0 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs29\"><table class=\"s w33f h148\" id=\"_222ff031-afb9-4ba4-bf14-a70609a83a85\"><tr><td class=\"c x1b1 y14ea w1e8 h35\"><div class=\"t m0 x11 h2 yf53 ff5 fs0 fc1 sc0 ls0 ws0\">\u20ac<span class=\"ff2\">'000</span><span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y14ea wd2 h35\"><div class=\"t m0 x2b h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x2c2 y14ea w1e9 h35\"><div class=\"t m0 x2b h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x1b1 y14eb w1e8 h99\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x2c1 y14eb wd2 h99\"><div class=\"t m0 x32 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x2c2 y14eb w1e9 h99\"><div class=\"t m0 x46 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">121,007 </div></td></tr><tr><td class=\"c x1b1 y14ec w1e8 h35\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Borrowings <span class=\"ff9\">\u2013</span> repayable with<span class=\"_ _0\"></span>in one year  </div></td><td class=\"c x2c1 y14ec wd2 h35\"><div class=\"t m0 x90 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(6,921) </div></td><td class=\"c x2c2 y14ec w1e9 h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(50,556) </div></td></tr><tr><td class=\"c x1b1 y14ed w1e8 h35\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Borrowings <span class=\"ff9\">\u2013</span> repayable afte<span class=\"_ _0\"></span>r one year  </div></td><td class=\"c x2c1 y14ed wd2 h35\"><div class=\"t m0 x11 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(10,866) </div></td><td class=\"c x2c2 y14ed w1e9 h35\"><div class=\"t m0 x90 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(16,131) </div></td></tr><tr><td class=\"c x1b1 y14ee w1e8 h34\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Lease </div></td><td class=\"c x2c1 y14ee wd2 h34\"><div class=\"t m0 x32 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">(3,801) </div></td><td class=\"c x2c2 y14ee w1e9 h34\"><div class=\"t m0 x4b h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">(4,378) </div></td></tr><tr><td class=\"c x1b1 y14ef w1e8 h35\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Net debt  </div></td><td class=\"c x2c1 y14ef wd2 h35\"><div class=\"t m0 x2a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">31,290 </div></td><td class=\"c x2c2 y14ef w1e9 h35\"><div class=\"t m0 x4b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">49,942 </div></td></tr></table></div><table class=\"s w340 h149\" id=\"_ecd5eb1c-4de9-49c0-8184-b31a10d8e7c3\"><tr><td class=\"c x16d y14f0 w1ea h34\"><div class=\"t m0 x5 h18 y140 ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x2c3 y14f0 w1eb h34\"><div class=\"t m0 x1f hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Cash </div></td><td class=\"c x2c4 y14f0 w14c h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Borrowings<span class=\"_ _0\"></span> </div></td><td class=\"c x2c5 y14f0 w1ec h34\"><div class=\"t m0 xe0 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Lease </div></td><td class=\"c x2c6 y14f0 w1ed h34\"><div class=\"t m0 x7a hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y14f1 w1ea h99\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Net debt as at 1<span class=\"_ _0\"></span> January 2023<span class=\"_ _0\"></span> </div></td><td class=\"c x2c3 y14f1 w1eb h99\"><div class=\"t m0 x20 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">126,448 </div></td><td class=\"c x2c4 y14f1 w14c h99\"><div class=\"t m0 x20 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(73,363) </div></td><td class=\"c x2c5 y14f1 w1ec h99\"><div class=\"t m0 x52 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(4,914) </div></td><td class=\"c x2c6 y14f1 w1ed h99\"><div class=\"t m0 xe0 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">48,171 </div></td></tr><tr><td class=\"c x16d y14f2 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Financing c<span class=\"_ _0\"></span>ash flows </div></td><td class=\"c x2c3 y14f2 w1eb h35\"><div class=\"t m0 xa h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(4,504) </div></td><td class=\"c x2c4 y14f2 w14c h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14f2 w1ec h35\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14f2 w1ed h35\"><div class=\"t m0 x52 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(4,504) </div></td></tr><tr><td class=\"c x16d y14f3 w1ea h32\"><div class=\"t m0 x5 h18 y54d ff1 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">Proceeds from<span class=\"_ _0\"></span> borrowings </div></td><td class=\"c x2c3 y14f3 w1eb h32\"><div class=\"t m0 x15 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f3 w14c h32\"><div class=\"t m0 xd h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(36,730) </div></td><td class=\"c x2c5 y14f3 w1ec h32\"><div class=\"t m0 x84 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14f3 w1ed h32\"><div class=\"t m0 xb h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(36,730) </div></td></tr><tr><td class=\"c x16d y14f4 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Repayment of bo<span class=\"_ _0\"></span>rrowings </div></td><td class=\"c x2c3 y14f4 w1eb h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f4 w14c h35\"><div class=\"t m0 x7 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">43,216 </div></td><td class=\"c x2c5 y14f4 w1ec h35\"><div class=\"t m0 x22 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">536 </div></td><td class=\"c x2c6 y14f4 w1ed h35\"><div class=\"t m0 x7 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">43,752 </div></td></tr><tr><td class=\"c x16d y14f5 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Foreign exch<span class=\"_ _0\"></span>anges adjustmen<span class=\"_ _0\"></span>ts </div></td><td class=\"c x2c3 y14f5 w1eb h35\"><div class=\"t m0 x53 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(937) </div></td><td class=\"c x2c4 y14f5 w14c h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14f5 w1ec h35\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14f5 w1ed h35\"><div class=\"t m0 x68 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(937) </div></td></tr><tr><td class=\"c x16d y14f6 w1ea h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">Other changes<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y14f7 w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Interest paid<span class=\"_ _0\"></span> </div></td><td class=\"c x2c3 y14f7 w1eb h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f7 w14c h34\"><div class=\"t m0 x1f h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">2,607 </div></td><td class=\"c x2c5 y14f7 w1ec h34\"><div class=\"t m0 x1d h18 y25 ff1 fs7 fc1 sc0 ls90 ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y14f7 w1ed h34\"><div class=\"t m0 x53 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">2,632 </div></td></tr><tr><td class=\"c x16d y14f8 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Interest expens<span class=\"_ _0\"></span>e </div></td><td class=\"c x2c3 y14f8 w1eb h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f8 w14c h35\"><div class=\"t m0 x9 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(2,417) </div></td><td class=\"c x2c5 y14f8 w1ec h35\"><div class=\"t m0 x67 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(25) </div></td><td class=\"c x2c6 y14f8 w1ed h35\"><div class=\"t m0 xc h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(2,442) </div></td></tr><tr><td class=\"c x16d y14f9 w1ea h35\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Net debt as at 31 D<span class=\"_ _0\"></span>ecember 2<span class=\"_ _0\"></span>023 </div></td><td class=\"c x2c3 y14f9 w1eb h35\"><div class=\"t m0 xb hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">121,007 </div></td><td class=\"c x2c4 y14f9 w14c h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(66,687) </div></td><td class=\"c x2c5 y14f9 w1ec h35\"><div class=\"t m0 xa hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(4,378) </div></td><td class=\"c x2c6 y14f9 w1ed h35\"><div class=\"t m0 xa hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">49,942 </div></td></tr><tr><td class=\"c x16d y14fa w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Financing c<span class=\"_ _0\"></span>ash flows </div></td><td class=\"c x2c3 y14fa w1eb h34\"><div class=\"t m0 xb h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(69,931) </div></td><td class=\"c x2c4 y14fa w14c h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14fa w1ec h34\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14fa w1ed h34\"><div class=\"t m0 xa h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(69,931) </div></td></tr><tr><td class=\"c x16d y14fb w1ea h9c\"><div class=\"t m0 x5 h18 y4c9 ff1 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Proceeds from<span class=\"_ _0\"></span> borrowings </div></td><td class=\"c x2c3 y14fb w1eb h9c\"><div class=\"t m0 x15 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14fb w14c h9c\"><div class=\"t m0 xa h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(3,000) </div></td><td class=\"c x2c5 y14fb w1ec h9c\"><div class=\"t m0 x84 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14fb w1ed h9c\"><div class=\"t m0 x52 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(3,000) </div></td></tr><tr><td class=\"c x16d y14fc w1ea h35\"><div class=\"t m0 x5 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">Repayment of bo<span class=\"_ _0\"></span>rrowings </div></td><td class=\"c x2c3 y14fc w1eb h35\"><div class=\"t m0 x15 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14fc w14c h35\"><div class=\"t m0 x9 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">51,900 </div></td><td class=\"c x2c5 y14fc w1ec h35\"><div class=\"t m0 x1a h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">519 </div></td><td class=\"c x2c6 y14fc w1ed h35\"><div class=\"t m0 xe0 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">52,419 </div></td></tr><tr><td class=\"c x16d y14fd w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Foreign exch<span class=\"_ _0\"></span>anges adjustmen<span class=\"_ _0\"></span>ts </div></td><td class=\"c x2c3 y14fd w1eb h34\"><div class=\"t m0 x7a h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,802 </div></td><td class=\"c x2c4 y14fd w14c h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14fd w1ec h34\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14fd w1ed h34\"><div class=\"t m0 x53 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,802 </div></td></tr><tr><td class=\"c x16d y14fe w1ea h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Other changes<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y14ff w1ea h99\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Interest paid<span class=\"_ _0\"></span> </div></td><td class=\"c x2c3 y14ff w1eb h99\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14ff w14c h99\"><div class=\"t m0 x29 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x2c5 y14ff w1ec h99\"><div class=\"t m0 x23 h18 y25 ff1 fs7 fc1 sc0 ls53 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y14ff w1ed h99\"><div class=\"t m0 x67 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,161 </div></td></tr><tr><td class=\"c x16d y1500 w1ea h35\"><div class=\"t m0 x5 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">Interest expens<span class=\"_ _0\"></span>e </div></td><td class=\"c x2c3 y1500 w1eb h35\"><div class=\"t m0 x15 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y1500 w14c h35\"><div class=\"t m0 x7a h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(1,131) </div></td><td class=\"c x2c5 y1500 w1ec h35\"><div class=\"t m0 x67 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(30) </div></td><td class=\"c x2c6 y1500 w1ed h35\"><div class=\"t m0 x7a h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(1,161) </div></td></tr><tr><td class=\"c x16d y1501 w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Other change<span class=\"_ _0\"></span>s </div></td><td class=\"c x2c3 y1501 w1eb h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c5 y1501 w1ec h34\"><div class=\"t m0 x23 h18 y25 ff1 fs7 fc1 sc0 ls4d ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y1501 w1ed h34\"><div class=\"t m0 x23 h18 y25 ff1 fs7 fc1 sc0 ls4d ws0\">58<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1502 w1ea h35\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Net debt as at 31 D<span class=\"_ _0\"></span>ecember <span class=\"_ _0\"></span>2024 </div></td><td class=\"c x2c3 y1502 w1eb h35\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x2c4 y1502 w14c h35\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(17,787) </div></td><td class=\"c x2c5 y1502 w1ec h35\"><div class=\"t m0 xc hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(3,801) </div></td><td class=\"c x2c6 y1502 w1ed h35\"><div class=\"t m0 x7 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">31,290 </div></td></tr></table>(*<span class=\"ls32\">)  </span>The  comparative  figures  of  the  cash  flow  stat<span class=\"_ _0\"></span>ement <span class=\"_ _7\"> </span>includes  further<span class=\"_ _0\"></span>  breakdown  <span class=\"ls15\">in</span>  respect comparative <span class=\"_ _5\"></span>figures<span class=\"lse\">, <span class=\"_ _3\"></span></span>b<span class=\"_ _0\"></span>reaking <span class=\"_ _5\"></span>down <span class=\"_ _3\"></span>loan <span class=\"_ _5\"></span>proceeds <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>epayments <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>better<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>underst<span class=\"_ _0\"></span>anding <span class=\"_ _5\"></span>of the movement. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "29. Borrowi<span class=\"_ _0\"></span>ngs <table class=\"s w33e h147\" id=\"_c2754f60-aace-4273-8af6-8a96c477dbbe\"><tr><td class=\"c x16d y14e1 w1e5 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2c0 y14e1 w1e6 h10\"><div class=\"t m0 x72 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x25e y14e1 w1e7 h10\"><div class=\"t m0 x1e h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y14e2 w1e5 hcc\"><div class=\"t m0 x5 h2 yd65 ff2 fs0 fc1 sc0 ls0 ws0\">Non-current borrowings  </div></td><td></td><td></td></tr><tr><td class=\"c x16d y14e3 w1e5 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - fix interest<span class=\"_ _0\"></span> </div></td><td class=\"c x2c0 y14e3 w1e6 h10\"><div class=\"t m0 x13f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y14e3 w1e7 h10\"><div class=\"t m0 x13f h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16d y14e4 w1e5 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - variable in<span class=\"_ _0\"></span>terest </div></td><td class=\"c x2c0 y14e4 w1e6 h10\"><div class=\"t m0 x6f h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">10,866 </div></td><td class=\"c x25e y14e4 w1e7 h10\"><div class=\"t m0 x5a h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">16,131 </div></td></tr><tr><td></td><td class=\"c x2c0 y14e5 w1e6 h10\"><div class=\"t m0 x6f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">10,866 </div></td><td class=\"c x25e y14e5 w1e7 h10\"><div class=\"t m0 x5a h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">16,131 </div></td></tr><tr><td class=\"c x16d y14e6 w1e5 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Current borrowings  </div></td><td></td><td></td></tr><tr><td class=\"c x16d y14e7 w1e5 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - fix interest<span class=\"_ _0\"></span> </div></td><td class=\"c x2c0 y14e7 w1e6 h10\"><div class=\"t m0 x13f h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x25e y14e7 w1e7 h10\"><div class=\"t m0 x72 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">5,626 </div></td></tr><tr><td class=\"c x16d y14e8 w1e5 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Credit facilities - variable in<span class=\"_ _0\"></span>terest </div></td><td class=\"c x2c0 y14e8 w1e6 h10\"><div class=\"t m0 x5a h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">6,921 </div></td><td class=\"c x25e y14e8 w1e7 h10\"><div class=\"t m0 x1d h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">44,930 </div></td></tr><tr><td></td><td class=\"c x2c0 y14e9 w1e6 h10\"><div class=\"t m0 x5a h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">6,921 </div></td><td class=\"c x25e y14e9 w1e7 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">50,556 </div></td></tr></table>The <span class=\"_ _3\"></span>Group <span class=\"_ _3\"></span>had <span class=\"_ _3\"></span>credit <span class=\"_ _3\"></span>approval <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>unsecured <span class=\"_ _3\"></span>facilities <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>otalling <span class=\"_ _3\"></span>\u20ac97.4 <span class=\"_ _3\"></span>million <span class=\"_ _3\"></span>(\u20ac103.8 <span class=\"_ _3\"></span>million <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>31 December 2023). During 2024, <span class=\"_ _1\"></span>Atalaya drew down some of <span class=\"_ _1\"></span>its existing <span class=\"_ _1\"></span>credit facilities to financ<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>the solar  plant<span class=\"lse\">,  </span><span class=\"ff9\">payable  amount  of  \u20ac</span><span class=\"lsf\">13</span>.9  million  at  31  December  2024  (2023<span class=\"ff9\">:  \u20ac</span>20.0m<span class=\"_ _0\"></span>)  and <span class=\"_ _7\"> </span>for  the construction <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>new <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>art <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>processing <span class=\"_ _5\"></span>plant<span class=\"_ _0\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">payable <span class=\"_ _5\"></span>amount<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _1\"></span>\u20ac<span class=\"_ _1\"></span><span class=\"ff1\">2.<span class=\"ls27\">8 <span class=\"_ _5\"></span></span>million <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>December<span class=\"_ _e\"></span> </span></span>2024 (2023: <span class=\"ff9\">\u20acnil)</span>. Borrowing <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>fixed <span class=\"_ _5\"></span>interest <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>was<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>between <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>range <span class=\"_ _3\"></span>of <span class=\"_ _5\"></span>2<span class=\"_ _1\"></span>.<span class=\"ls14\">00</span>% <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>2.<span class=\"ls2e\">45<span class=\"_ _0\"></span><span class=\"ls0\">%. <span class=\"_ _3\"></span>Margins <span class=\"_ _3\"></span>on </span></span>borrowings <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>variable <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rates, <span class=\"_ _1\"></span>usually <span class=\"_ _5\"></span>3 months <span class=\"_ _1\"></span>EURIBOR <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>12 <span class=\"_ _1\"></span>months EURIBOR, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ange from 0.<span class=\"ls5e\">75</span>% to 2.<span class=\"ls36\">25</span>% with an <span class=\"_ _0\"></span>average margin of 1.25%. At <span class=\"_ _1\"></span>31 D<span class=\"_ _1\"></span>ecember 2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>had used <span class=\"_ _1\"></span>\u20ac17.8<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>million of <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>facilities <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>had undrawn <span class=\"_ _1\"></span>facilities <span class=\"_ _1\"></span>of </span>\u20ac79<span class=\"ff1\">.5 million.  </span>29(a) Net debt reconcili<span class=\"_ _0\"></span>ation Reconciliation of Liabiliti<span class=\"_ _0\"></span>es Arising from Financing Acti<span class=\"_ _0\"></span>vities In accordance <span class=\"_ _1\"></span>with IAS <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>paragraph 44D, the <span class=\"_ _1\"></span>reconciliation below <span class=\"_ _1\"></span>provides information on <span class=\"_ _1\"></span>changes in liabilities arising from fina<span class=\"_ _0\"></span>ncing activities, including both cash<span class=\"_ _0\"></span> and non-cash changes. <table class=\"s w33f h148\" id=\"_222ff031-afb9-4ba4-bf14-a70609a83a85\"><tr><td class=\"c x1b1 y14ea w1e8 h35\"><div class=\"t m0 x11 h2 yf53 ff5 fs0 fc1 sc0 ls0 ws0\">\u20ac<span class=\"ff2\">'000</span><span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y14ea wd2 h35\"><div class=\"t m0 x2b h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x2c2 y14ea w1e9 h35\"><div class=\"t m0 x2b h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x1b1 y14eb w1e8 h99\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Cash and cash equivalents </div></td><td class=\"c x2c1 y14eb wd2 h99\"><div class=\"t m0 x32 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x2c2 y14eb w1e9 h99\"><div class=\"t m0 x46 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">121,007 </div></td></tr><tr><td class=\"c x1b1 y14ec w1e8 h35\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Borrowings <span class=\"ff9\">\u2013</span> repayable with<span class=\"_ _0\"></span>in one year  </div></td><td class=\"c x2c1 y14ec wd2 h35\"><div class=\"t m0 x90 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(6,921) </div></td><td class=\"c x2c2 y14ec w1e9 h35\"><div class=\"t m0 x11 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(50,556) </div></td></tr><tr><td class=\"c x1b1 y14ed w1e8 h35\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Borrowings <span class=\"ff9\">\u2013</span> repayable afte<span class=\"_ _0\"></span>r one year  </div></td><td class=\"c x2c1 y14ed wd2 h35\"><div class=\"t m0 x11 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">(10,866) </div></td><td class=\"c x2c2 y14ed w1e9 h35\"><div class=\"t m0 x90 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">(16,131) </div></td></tr><tr><td class=\"c x1b1 y14ee w1e8 h34\"><div class=\"t m0 x11 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Lease </div></td><td class=\"c x2c1 y14ee wd2 h34\"><div class=\"t m0 x32 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">(3,801) </div></td><td class=\"c x2c2 y14ee w1e9 h34\"><div class=\"t m0 x4b h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">(4,378) </div></td></tr><tr><td class=\"c x1b1 y14ef w1e8 h35\"><div class=\"t m0 x11 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">Net debt  </div></td><td class=\"c x2c1 y14ef wd2 h35\"><div class=\"t m0 x2a h2 y140 ff2 fs0 fc1 sc0 ls0 ws0\">31,290 </div></td><td class=\"c x2c2 y14ef w1e9 h35\"><div class=\"t m0 x4b h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">49,942 </div></td></tr></table><table class=\"s w340 h149\" id=\"_ecd5eb1c-4de9-49c0-8184-b31a10d8e7c3\"><tr><td class=\"c x16d y14f0 w1ea h34\"><div class=\"t m0 x5 h18 y140 ff9 fs7 fc1 sc0 ls0 ws0\">\u20ac'000<span class=\"ff1\"> </span></div></td><td class=\"c x2c3 y14f0 w1eb h34\"><div class=\"t m0 x1f hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Cash </div></td><td class=\"c x2c4 y14f0 w14c h34\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Borrowings<span class=\"_ _0\"></span> </div></td><td class=\"c x2c5 y14f0 w1ec h34\"><div class=\"t m0 xe0 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Lease </div></td><td class=\"c x2c6 y14f0 w1ed h34\"><div class=\"t m0 x7a hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16d y14f1 w1ea h99\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Net debt as at 1<span class=\"_ _0\"></span> January 2023<span class=\"_ _0\"></span> </div></td><td class=\"c x2c3 y14f1 w1eb h99\"><div class=\"t m0 x20 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">126,448 </div></td><td class=\"c x2c4 y14f1 w14c h99\"><div class=\"t m0 x20 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(73,363) </div></td><td class=\"c x2c5 y14f1 w1ec h99\"><div class=\"t m0 x52 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(4,914) </div></td><td class=\"c x2c6 y14f1 w1ed h99\"><div class=\"t m0 xe0 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">48,171 </div></td></tr><tr><td class=\"c x16d y14f2 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Financing c<span class=\"_ _0\"></span>ash flows </div></td><td class=\"c x2c3 y14f2 w1eb h35\"><div class=\"t m0 xa h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(4,504) </div></td><td class=\"c x2c4 y14f2 w14c h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14f2 w1ec h35\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14f2 w1ed h35\"><div class=\"t m0 x52 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(4,504) </div></td></tr><tr><td class=\"c x16d y14f3 w1ea h32\"><div class=\"t m0 x5 h18 y54d ff1 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h18 y140 ff1 fs7 fc1 sc0 ls0 ws0\">Proceeds from<span class=\"_ _0\"></span> borrowings </div></td><td class=\"c x2c3 y14f3 w1eb h32\"><div class=\"t m0 x15 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f3 w14c h32\"><div class=\"t m0 xd h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(36,730) </div></td><td class=\"c x2c5 y14f3 w1ec h32\"><div class=\"t m0 x84 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14f3 w1ed h32\"><div class=\"t m0 xb h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(36,730) </div></td></tr><tr><td class=\"c x16d y14f4 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Repayment of bo<span class=\"_ _0\"></span>rrowings </div></td><td class=\"c x2c3 y14f4 w1eb h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f4 w14c h35\"><div class=\"t m0 x7 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">43,216 </div></td><td class=\"c x2c5 y14f4 w1ec h35\"><div class=\"t m0 x22 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">536 </div></td><td class=\"c x2c6 y14f4 w1ed h35\"><div class=\"t m0 x7 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">43,752 </div></td></tr><tr><td class=\"c x16d y14f5 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Foreign exch<span class=\"_ _0\"></span>anges adjustmen<span class=\"_ _0\"></span>ts </div></td><td class=\"c x2c3 y14f5 w1eb h35\"><div class=\"t m0 x53 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(937) </div></td><td class=\"c x2c4 y14f5 w14c h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14f5 w1ec h35\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14f5 w1ed h35\"><div class=\"t m0 x68 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(937) </div></td></tr><tr><td class=\"c x16d y14f6 w1ea h35\"><div class=\"t m0 x5 hc yd ff2 fs7 fc1 sc0 ls0 ws0\">Other changes<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y14f7 w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Interest paid<span class=\"_ _0\"></span> </div></td><td class=\"c x2c3 y14f7 w1eb h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f7 w14c h34\"><div class=\"t m0 x1f h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">2,607 </div></td><td class=\"c x2c5 y14f7 w1ec h34\"><div class=\"t m0 x1d h18 y25 ff1 fs7 fc1 sc0 ls90 ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y14f7 w1ed h34\"><div class=\"t m0 x53 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">2,632 </div></td></tr><tr><td class=\"c x16d y14f8 w1ea h35\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Interest expens<span class=\"_ _0\"></span>e </div></td><td class=\"c x2c3 y14f8 w1eb h35\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14f8 w14c h35\"><div class=\"t m0 x9 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(2,417) </div></td><td class=\"c x2c5 y14f8 w1ec h35\"><div class=\"t m0 x67 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(25) </div></td><td class=\"c x2c6 y14f8 w1ed h35\"><div class=\"t m0 xc h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(2,442) </div></td></tr><tr><td class=\"c x16d y14f9 w1ea h35\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Net debt as at 31 D<span class=\"_ _0\"></span>ecember 2<span class=\"_ _0\"></span>023 </div></td><td class=\"c x2c3 y14f9 w1eb h35\"><div class=\"t m0 xb hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">121,007 </div></td><td class=\"c x2c4 y14f9 w14c h35\"><div class=\"t m0 x4d hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(66,687) </div></td><td class=\"c x2c5 y14f9 w1ec h35\"><div class=\"t m0 xa hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">(4,378) </div></td><td class=\"c x2c6 y14f9 w1ed h35\"><div class=\"t m0 xa hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">49,942 </div></td></tr><tr><td class=\"c x16d y14fa w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Financing c<span class=\"_ _0\"></span>ash flows </div></td><td class=\"c x2c3 y14fa w1eb h34\"><div class=\"t m0 xb h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(69,931) </div></td><td class=\"c x2c4 y14fa w14c h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14fa w1ec h34\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14fa w1ed h34\"><div class=\"t m0 xa h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">(69,931) </div></td></tr><tr><td class=\"c x16d y14fb w1ea h9c\"><div class=\"t m0 x5 h18 y4c9 ff1 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h18 y10b ff1 fs7 fc1 sc0 ls0 ws0\">Proceeds from<span class=\"_ _0\"></span> borrowings </div></td><td class=\"c x2c3 y14fb w1eb h9c\"><div class=\"t m0 x15 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14fb w14c h9c\"><div class=\"t m0 xa h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(3,000) </div></td><td class=\"c x2c5 y14fb w1ec h9c\"><div class=\"t m0 x84 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14fb w1ed h9c\"><div class=\"t m0 x52 h18 y54c ff1 fs7 fc1 sc0 ls0 ws0\">(3,000) </div></td></tr><tr><td class=\"c x16d y14fc w1ea h35\"><div class=\"t m0 x5 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">Repayment of bo<span class=\"_ _0\"></span>rrowings </div></td><td class=\"c x2c3 y14fc w1eb h35\"><div class=\"t m0 x15 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14fc w14c h35\"><div class=\"t m0 x9 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">51,900 </div></td><td class=\"c x2c5 y14fc w1ec h35\"><div class=\"t m0 x1a h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">519 </div></td><td class=\"c x2c6 y14fc w1ed h35\"><div class=\"t m0 xe0 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">52,419 </div></td></tr><tr><td class=\"c x16d y14fd w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Foreign exch<span class=\"_ _0\"></span>anges adjustmen<span class=\"_ _0\"></span>ts </div></td><td class=\"c x2c3 y14fd w1eb h34\"><div class=\"t m0 x7a h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,802 </div></td><td class=\"c x2c4 y14fd w14c h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y14fd w1ec h34\"><div class=\"t m0 x84 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y14fd w1ed h34\"><div class=\"t m0 x53 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,802 </div></td></tr><tr><td class=\"c x16d y14fe w1ea h35\"><div class=\"t m0 x5 hc y25 ff2 fs7 fc1 sc0 ls0 ws0\">Other changes<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16d y14ff w1ea h99\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Interest paid<span class=\"_ _0\"></span> </div></td><td class=\"c x2c3 y14ff w1eb h99\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y14ff w14c h99\"><div class=\"t m0 x29 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,131 </div></td><td class=\"c x2c5 y14ff w1ec h99\"><div class=\"t m0 x23 h18 y25 ff1 fs7 fc1 sc0 ls53 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y14ff w1ed h99\"><div class=\"t m0 x67 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">1,161 </div></td></tr><tr><td class=\"c x16d y1500 w1ea h35\"><div class=\"t m0 x5 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">Interest expens<span class=\"_ _0\"></span>e </div></td><td class=\"c x2c3 y1500 w1eb h35\"><div class=\"t m0 x15 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y1500 w14c h35\"><div class=\"t m0 x7a h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(1,131) </div></td><td class=\"c x2c5 y1500 w1ec h35\"><div class=\"t m0 x67 h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(30) </div></td><td class=\"c x2c6 y1500 w1ed h35\"><div class=\"t m0 x7a h18 yd ff1 fs7 fc1 sc0 ls0 ws0\">(1,161) </div></td></tr><tr><td class=\"c x16d y1501 w1ea h34\"><div class=\"t m0 x5 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">Other change<span class=\"_ _0\"></span>s </div></td><td class=\"c x2c3 y1501 w1eb h34\"><div class=\"t m0 x15 h18 y25 ff1 fs7 fc1 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c5 y1501 w1ec h34\"><div class=\"t m0 x23 h18 y25 ff1 fs7 fc1 sc0 ls4d ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y1501 w1ed h34\"><div class=\"t m0 x23 h18 y25 ff1 fs7 fc1 sc0 ls4d ws0\">58<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1502 w1ea h35\"><div class=\"t m0 x5 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">Net debt as at 31 D<span class=\"_ _0\"></span>ecember <span class=\"_ _0\"></span>2024 </div></td><td class=\"c x2c3 y1502 w1eb h35\"><div class=\"t m0 xa hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">52,878 </div></td><td class=\"c x2c4 y1502 w14c h35\"><div class=\"t m0 xd hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(17,787) </div></td><td class=\"c x2c5 y1502 w1ec h35\"><div class=\"t m0 xc hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">(3,801) </div></td><td class=\"c x2c6 y1502 w1ed h35\"><div class=\"t m0 x7 hc y10b ff2 fs7 fc1 sc0 ls0 ws0\">31,290 </div></td></tr></table>(*<span class=\"ls32\">)  </span>The  comparative  figures  of  the  cash  flow  stat<span class=\"_ _0\"></span>ement <span class=\"_ _7\"> </span>includes  further<span class=\"_ _0\"></span>  breakdown  <span class=\"ls15\">in</span>  respect comparative <span class=\"_ _5\"></span>figures<span class=\"lse\">, <span class=\"_ _3\"></span></span>b<span class=\"_ _0\"></span>reaking <span class=\"_ _5\"></span>down <span class=\"_ _3\"></span>loan <span class=\"_ _5\"></span>proceeds <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>epayments <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>a <span class=\"_ _3\"></span>better<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>underst<span class=\"_ _0\"></span>anding <span class=\"_ _5\"></span>of the movement. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "30<span class=\"ls0\">. <span class=\"_ _31\"></span>Acquisition, <span class=\"_ _31\"></span>incorp<span class=\"_ _0\"></span>oration <span class=\"_ _31\"></span>and <span class=\"_ _31\"></span>disposals <span class=\"_ _3a\"></span>of <span class=\"_ _31\"></span>subsidiaries </span>2024 Acquisition and incorporati<span class=\"_ _0\"></span>on of subsidiaries  There were no acquisiti<span class=\"_ _0\"></span>on or incorporation of subsidiarie<span class=\"_ _0\"></span>s during the year. Disposals of subsidiarie<span class=\"_ _0\"></span>s There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year. Wind-up of subsidiaries There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year. 2023 Acquisition and incorporati<span class=\"_ _0\"></span>on of subsidiaries  There were no acquisiti<span class=\"_ _0\"></span>on or incorporation of subsidiarie<span class=\"_ _0\"></span>s during the year. Disposals of subsidiarie<span class=\"_ _0\"></span>s There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year. Wind-up of subsidiaries There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year.<span class=\"_ _3c\"> </span>31.1 Information about sub<span class=\"_ _0\"></span>sidiaries These audited consolidated<span class=\"_ _0\"></span> financial statements incl<span class=\"_ _0\"></span>ude: <table class=\"s w341 h14a\" id=\"_4fb094bb-a72d-4e08-acc9-7fe0d2fbf20d\"><tr><td></td><td></td><td></td><td></td><td class=\"c x2c8 y1503 w342 h14b\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effective<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2c9 y1504 w343 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">proportion</div></td></tr><tr><td></td><td class=\"c x2ca y1505 w1ef hcd\"><div class=\"t m0 x50 h2 yc08 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x50 h2 yc09 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x50 h2 yc0a ff2 fs0 fc1 sc0 ls0 ws0\">Parent </div></td><td class=\"c x2cb y1506 w344 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Principal<span class=\"_ _3c\"> </span></div></td><td class=\"c x2cc y1506 w345 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Country of<span class=\"_ _3c\"> </span></div></td><td class=\"c x2cd y1506 w346 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">of shares</div></td></tr><tr><td class=\"c x2ce y1505 w1ee hcd\"><div class=\"t m0 x0 h2 yc08 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 yc09 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 yc0a ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 yc9b ff2 fs0 fc1 sc0 ls0 ws0\">Subsidiary companies <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x2cf y1507 w347 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">activity<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d0 y1507 w348 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">incorporation<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d1 y1507 w349 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">held<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x2ce y1508 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Touro (UK) Ltd </div></td><td class=\"c x2ca y1508 w1ef h1c\"><div class=\"t m0 x5 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y1508 w4 h1c\"><div class=\"t m0 x8 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x2d3 y1509 w34a hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">United<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d4 y1508 w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2d5 y150a w34b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Kingdom<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x2ce y150b w1ee h65\"><div class=\"t m0 x0 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Financing Ltd </div></td><td class=\"c x2ca y150b w1ef h65\"><div class=\"t m0 x5 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y150b w4 h65\"><div class=\"t m0 xd h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Financing </div></td><td class=\"c x2d6 y150b w1c5 h65\"><div class=\"t m0 x68 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x2d4 y150b w182 h65\"><div class=\"t m0 x54 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x150 y150c w34c hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o Project (UK)<span class=\"_ _3c\"> </span></div></td><td class=\"c x2ca y150d w1ef h1c\"><div class=\"t m0 x5 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y150d w4 h1c\"><div class=\"t m0 x8 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x2d3 y150c w34a hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">United<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d4 y150d w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x150 y150e w34d hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls5e ws0\">Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td class=\"c x2d5 y150e w34b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Kingdom<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x2ce y150f w1ee hce\"><div class=\"t m0 x0 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">EMED Marketing Ltd </div></td><td class=\"c x2ca y150f w1ef hce\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y150f w4 hce\"><div class=\"t m0 x1f h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Trading </div></td><td class=\"c x2d6 y150f w1c5 hce\"><div class=\"t m0 x68 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x2d4 y150f w182 hce\"><div class=\"t m0 x54 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x2ce y1510 w1ee hcf\"><div class=\"t m0 x0 h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Riotinto Minera S.L.U<span class=\"_ _0\"></span>. </div></td><td class=\"c x2d7 y1511 w34e hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1510 w4 hcf\"><div class=\"t m0 x58 h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">Production </div></td><td class=\"c x2d6 y1510 w1c5 hcf\"><div class=\"t m0 x1a h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1510 w182 hcf\"><div class=\"t m0 x54 h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y1512 w34f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Project (UK) Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1513 w350 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Eastern Mediterranean <span class=\"_ _0\"></span>Exploration<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d7 y1513 w34e hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1514 w4 h1c\"><div class=\"t m0 x52 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x2d6 y1514 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1514 w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x150 y1515 w351 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">and Development S.L.U.<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d7 y1515 w34f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Project (UK) Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1516 w1ee hce\"><div class=\"t m0 x0 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Cobre San Rafael, S.L.</div><div class=\"t m0 x87 h17 y82a ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xfa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2ca y1516 w1ef hce\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Touro (UK) Ltd </div></td><td class=\"c x2d2 y1516 w4 hce\"><div class=\"t m0 x2 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Exploration </div></td><td class=\"c x2d6 y1516 w1c5 hce\"><div class=\"t m0 x1a h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1516 w182 hce\"><div class=\"t m0 x1a h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">10% </div></td></tr><tr><td class=\"c x2ce y1517 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Recursos Cuenca Minera S.L.<span class=\"_ _0\"></span>U. </div></td><td class=\"c x2d7 y1518 w352 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Riotinto Minera<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1517 w4 h1c\"><div class=\"t m0 x52 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x2d6 y1517 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1517 w182 h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">J-V </div></td></tr><tr><td></td><td class=\"c x2d7 y1519 w353 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">SLU<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y151a w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Fundacion Atalaya Riotin<span class=\"_ _0\"></span>to </div></td><td class=\"c x2d7 y151b w352 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Riotinto Minera<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y151a w4 h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Trust </div></td><td class=\"c x2d6 y151a w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y151a w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y151c w353 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">SLU<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y151d w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _0\"></span> S.L.U. </div></td><td class=\"c x2d7 y151e w34e hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y151d w4 h1c\"><div class=\"t m0 x8 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x2d6 y151d w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y151d w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y151f w34f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Project (UK) Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1520 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Masa Valverde S.L.U.<span class=\"_ _0\"></span> </div></td><td class=\"c x2d7 y13fa w354 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1520 w4 h1c\"><div class=\"t m0 x2 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration </div></td><td class=\"c x2d6 y1520 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1520 w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y1521 w355 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.U.<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1522 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Ossa Morena S.L.U.</div><div class=\"t m0 x94 h17 y1122 ff1 fs8 fc1 sc0 ls0 ws0\"> (3)</div><div class=\"t m0 x10 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2d7 y1523 w354 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1522 w4 h1c\"><div class=\"t m0 x2 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration </div></td><td class=\"c x2d6 y1522 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1522 w182 h1c\"><div class=\"t m0 x7a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">99.9% </div></td></tr><tr><td></td><td class=\"c x2d7 y1524 w355 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.U.<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1525 w1ee hcf\"><div class=\"t m0 x0 h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">Iberian Polimetal S.L.U. </div></td><td class=\"c x2d7 y1526 w354 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1525 w4 hcf\"><div class=\"t m0 x52 h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x2d6 y1525 w1c5 hcf\"><div class=\"t m0 x1a h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1525 w182 hcf\"><div class=\"t m0 x54 h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y12c0 w355 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.U.<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr></table>(1) Cobre San Rafael, S.L. is the entity which holds the mining rights of Proyect<span class=\"_ _0\"></span>o Touro. The Group has control <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>government, <span class=\"_ _1\"></span>key <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>key <span class=\"_ _5\"></span>business <span class=\"_ _5\"></span>aspects <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _5\"></span>Rafael<span class=\"_ _0\"></span>, S.L., <span class=\"_ _4\"> </span>including <span class=\"_ _4\"> </span>one <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>two <span class=\"_ _4\"> </span>Directors, <span class=\"_ _4\"> </span>management <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _4\"> </span>books <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>capacity <span class=\"_ _4\"> </span>of appointment the key per<span class=\"_ _0\"></span>sonnel (Note 2.3 (b) (1)). Transactions <span class=\"_ _e\"></span>between <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>and Cob<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>San <span class=\"_ _e\"></span>Rafael <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>not <span class=\"_ _0\"></span>disclosed <span class=\"_ _e\"></span>as <span class=\"_ _e\"></span>related <span class=\"_ _0\"></span>party <span class=\"_ _e\"></span>interest <span class=\"_ _0\"></span>as <span class=\"_ _e\"></span>they are fully eliminated as par<span class=\"_ _0\"></span>t of the consolidation pr<span class=\"_ _0\"></span>ocess (Note 2.3 (b)). (3) Rio <span class=\"_ _0\"></span>Narcea <span class=\"_ _0\"></span>Nickel, S.L.U. <span class=\"_ _e\"></span>changed its n<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>o Atalaya <span class=\"_ _e\"></span>Ossa Morena, <span class=\"_ _0\"></span>S.L.U on <span class=\"_ _e\"></span>31 January <span class=\"_ _0\"></span>2022. In <span class=\"_ _0\"></span>July 2022, <span class=\"_ _f\"> </span>Atalaya  inc<span class=\"_ _0\"></span>reased  its<span class=\"_ _0\"></span>  ownership<span class=\"_ _0\"></span>  interest<span class=\"_ _0\"></span>  in <span class=\"_ _f\"> </span>Proyecto <span class=\"_ _f\"> </span>Ossa <span class=\"_ _f\"> </span>Morena <span class=\"_ _f\"> </span>to  99.9<span class=\"_ _0\"></span>%,  up<span class=\"_ _0\"></span>  from <span class=\"_ _f\"> </span>51%, following completion of<span class=\"_ _0\"></span> a capital increase that will fund<span class=\"_ _0\"></span> exploration activities. The following transaction<span class=\"_ _0\"></span>s were carried out with<span class=\"_ _0\"></span> related parties: ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "30<span class=\"ls0\">. <span class=\"_ _31\"></span>Acquisition, <span class=\"_ _31\"></span>incorp<span class=\"_ _0\"></span>oration <span class=\"_ _31\"></span>and <span class=\"_ _31\"></span>disposals <span class=\"_ _3a\"></span>of <span class=\"_ _31\"></span>subsidiaries </span>2024 Acquisition and incorporati<span class=\"_ _0\"></span>on of subsidiaries  There were no acquisiti<span class=\"_ _0\"></span>on or incorporation of subsidiarie<span class=\"_ _0\"></span>s during the year. Disposals of subsidiarie<span class=\"_ _0\"></span>s There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year. Wind-up of subsidiaries There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year. 2023 Acquisition and incorporati<span class=\"_ _0\"></span>on of subsidiaries  There were no acquisiti<span class=\"_ _0\"></span>on or incorporation of subsidiarie<span class=\"_ _0\"></span>s during the year. Disposals of subsidiarie<span class=\"_ _0\"></span>s There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year. Wind-up of subsidiaries There were no disposals <span class=\"_ _0\"></span>of subsidiaries during th<span class=\"_ _0\"></span>e year.<span class=\"_ _3c\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "31. Group inform<span class=\"_ _0\"></span>ation and related par<span class=\"_ _0\"></span>ty disclosures 31.1 Information about sub<span class=\"_ _0\"></span>sidiaries These audited consolidated<span class=\"_ _0\"></span> financial statements incl<span class=\"_ _0\"></span>ude: <table class=\"s w341 h14a\" id=\"_4fb094bb-a72d-4e08-acc9-7fe0d2fbf20d\"><tr><td></td><td></td><td></td><td></td><td class=\"c x2c8 y1503 w342 h14b\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Effective<span class=\"_ _3c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2c9 y1504 w343 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">proportion</div></td></tr><tr><td></td><td class=\"c x2ca y1505 w1ef hcd\"><div class=\"t m0 x50 h2 yc08 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x50 h2 yc09 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x50 h2 yc0a ff2 fs0 fc1 sc0 ls0 ws0\">Parent </div></td><td class=\"c x2cb y1506 w344 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Principal<span class=\"_ _3c\"> </span></div></td><td class=\"c x2cc y1506 w345 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">Country of<span class=\"_ _3c\"> </span></div></td><td class=\"c x2cd y1506 w346 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">of shares</div></td></tr><tr><td class=\"c x2ce y1505 w1ee hcd\"><div class=\"t m0 x0 h2 yc08 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 yc09 ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 yc0a ff2 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h2 yc9b ff2 fs0 fc1 sc0 ls0 ws0\">Subsidiary companies <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x2cf y1507 w347 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">activity<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d0 y1507 w348 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">incorporation<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d1 y1507 w349 heb\"><div class=\"t m0 x14f h2 y1286 ff2 fs0 fc1 sc0 ls0 ws0\">held<span class=\"_ _3c\"> </span></div></td></tr><tr><td class=\"c x2ce y1508 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Touro (UK) Ltd </div></td><td class=\"c x2ca y1508 w1ef h1c\"><div class=\"t m0 x5 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y1508 w4 h1c\"><div class=\"t m0 x8 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x2d3 y1509 w34a hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">United<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d4 y1508 w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2d5 y150a w34b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Kingdom<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x2ce y150b w1ee h65\"><div class=\"t m0 x0 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Financing Ltd </div></td><td class=\"c x2ca y150b w1ef h65\"><div class=\"t m0 x5 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y150b w4 h65\"><div class=\"t m0 xd h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Financing </div></td><td class=\"c x2d6 y150b w1c5 h65\"><div class=\"t m0 x68 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x2d4 y150b w182 h65\"><div class=\"t m0 x54 h12 y43b ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x150 y150c w34c hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o Project (UK)<span class=\"_ _3c\"> </span></div></td><td class=\"c x2ca y150d w1ef h1c\"><div class=\"t m0 x5 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y150d w4 h1c\"><div class=\"t m0 x8 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x2d3 y150c w34a hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">United<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d4 y150d w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x150 y150e w34d hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls5e ws0\">Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td class=\"c x2d5 y150e w34b hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Kingdom<span class=\"_ _3c\"> </span></div></td><td></td></tr><tr><td class=\"c x2ce y150f w1ee hce\"><div class=\"t m0 x0 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">EMED Marketing Ltd </div></td><td class=\"c x2ca y150f w1ef hce\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Mining Copper SA<span class=\"_ _0\"></span> </div></td><td class=\"c x2d2 y150f w4 hce\"><div class=\"t m0 x1f h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Trading </div></td><td class=\"c x2d6 y150f w1c5 hce\"><div class=\"t m0 x68 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Cyprus </div></td><td class=\"c x2d4 y150f w182 hce\"><div class=\"t m0 x54 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x2ce y1510 w1ee hcf\"><div class=\"t m0 x0 h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Riotinto Minera S.L.U<span class=\"_ _0\"></span>. </div></td><td class=\"c x2d7 y1511 w34e hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1510 w4 hcf\"><div class=\"t m0 x58 h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">Production </div></td><td class=\"c x2d6 y1510 w1c5 hcf\"><div class=\"t m0 x1a h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1510 w182 hcf\"><div class=\"t m0 x54 h12 y92a ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y1512 w34f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Project (UK) Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x150 y1513 w350 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Eastern Mediterranean <span class=\"_ _0\"></span>Exploration<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d7 y1513 w34e hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1514 w4 h1c\"><div class=\"t m0 x52 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x2d6 y1514 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1514 w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td class=\"c x150 y1515 w351 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">and Development S.L.U.<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d7 y1515 w34f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Project (UK) Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1516 w1ee hce\"><div class=\"t m0 x0 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Cobre San Rafael, S.L.</div><div class=\"t m0 x87 h17 y82a ff1 fs8 fc1 sc0 ls0 ws0\"> (1)</div><div class=\"t m0 xfa h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2ca y1516 w1ef hce\"><div class=\"t m0 x5 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Touro (UK) Ltd </div></td><td class=\"c x2d2 y1516 w4 hce\"><div class=\"t m0 x2 h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Exploration </div></td><td class=\"c x2d6 y1516 w1c5 hce\"><div class=\"t m0 x1a h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1516 w182 hce\"><div class=\"t m0 x1a h12 yf2d ff1 fs0 fc1 sc0 ls0 ws0\">10% </div></td></tr><tr><td class=\"c x2ce y1517 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Recursos Cuenca Minera S.L.<span class=\"_ _0\"></span>U. </div></td><td class=\"c x2d7 y1518 w352 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Riotinto Minera<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1517 w4 h1c\"><div class=\"t m0 x52 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x2d6 y1517 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1517 w182 h1c\"><div class=\"t m0 x23 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">J-V </div></td></tr><tr><td></td><td class=\"c x2d7 y1519 w353 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">SLU<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y151a w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Fundacion Atalaya Riotin<span class=\"_ _0\"></span>to </div></td><td class=\"c x2d7 y151b w352 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Riotinto Minera<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y151a w4 h1c\"><div class=\"t m0 x1b h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Trust </div></td><td class=\"c x2d6 y151a w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y151a w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y151c w353 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">SLU<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y151d w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _0\"></span> S.L.U. </div></td><td class=\"c x2d7 y151e w34e hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya MinasdeRiotint<span class=\"_ _0\"></span>o<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y151d w4 h1c\"><div class=\"t m0 x8 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Holding </div></td><td class=\"c x2d6 y151d w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y151d w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y151f w34f hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Project (UK) Ltd<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1520 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Masa Valverde S.L.U.<span class=\"_ _0\"></span> </div></td><td class=\"c x2d7 y13fa w354 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1520 w4 h1c\"><div class=\"t m0 x2 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration </div></td><td class=\"c x2d6 y1520 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1520 w182 h1c\"><div class=\"t m0 x54 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y1521 w355 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.U.<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1522 w1ee h1c\"><div class=\"t m0 x0 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Ossa Morena S.L.U.</div><div class=\"t m0 x94 h17 y1122 ff1 fs8 fc1 sc0 ls0 ws0\"> (3)</div><div class=\"t m0 x10 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2d7 y1523 w354 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1522 w4 h1c\"><div class=\"t m0 x2 h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Exploration </div></td><td class=\"c x2d6 y1522 w1c5 h1c\"><div class=\"t m0 x1a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1522 w182 h1c\"><div class=\"t m0 x7a h12 y149 ff1 fs0 fc1 sc0 ls0 ws0\">99.9% </div></td></tr><tr><td></td><td class=\"c x2d7 y1524 w355 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.U.<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ce y1525 w1ee hcf\"><div class=\"t m0 x0 h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">Iberian Polimetal S.L.U. </div></td><td class=\"c x2d7 y1526 w354 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Atalaya Servicios Mineros,<span class=\"_ _3c\"> </span></div></td><td class=\"c x2d2 y1525 w4 hcf\"><div class=\"t m0 x52 h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x2d6 y1525 w1c5 hcf\"><div class=\"t m0 x1a h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">Spain </div></td><td class=\"c x2d4 y1525 w182 hcf\"><div class=\"t m0 x54 h12 y1123 ff1 fs0 fc1 sc0 ls0 ws0\">100% </div></td></tr><tr><td></td><td class=\"c x2d7 y12c0 w355 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">S.L.U.<span class=\"_ _3c\"> </span></div></td><td></td><td></td><td></td></tr></table>(1) Cobre San Rafael, S.L. is the entity which holds the mining rights of Proyect<span class=\"_ _0\"></span>o Touro. The Group has control <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>government, <span class=\"_ _1\"></span>key <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>other <span class=\"_ _5\"></span>key <span class=\"_ _5\"></span>business <span class=\"_ _5\"></span>aspects <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Cobre <span class=\"_ _5\"></span>San <span class=\"_ _5\"></span>Rafael<span class=\"_ _0\"></span>, S.L., <span class=\"_ _4\"> </span>including <span class=\"_ _4\"> </span>one <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>two <span class=\"_ _4\"> </span>Directors, <span class=\"_ _4\"> </span>management <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>financial <span class=\"_ _4\"> </span>books <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>capacity <span class=\"_ _4\"> </span>of appointment the key per<span class=\"_ _0\"></span>sonnel (Note 2.3 (b) (1)). Transactions <span class=\"_ _e\"></span>between <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>and Cob<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>San <span class=\"_ _e\"></span>Rafael <span class=\"_ _0\"></span>are <span class=\"_ _e\"></span>not <span class=\"_ _0\"></span>disclosed <span class=\"_ _e\"></span>as <span class=\"_ _e\"></span>related <span class=\"_ _0\"></span>party <span class=\"_ _e\"></span>interest <span class=\"_ _0\"></span>as <span class=\"_ _e\"></span>they are fully eliminated as par<span class=\"_ _0\"></span>t of the consolidation pr<span class=\"_ _0\"></span>ocess (Note 2.3 (b)). (3) Rio <span class=\"_ _0\"></span>Narcea <span class=\"_ _0\"></span>Nickel, S.L.U. <span class=\"_ _e\"></span>changed its n<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>o Atalaya <span class=\"_ _e\"></span>Ossa Morena, <span class=\"_ _0\"></span>S.L.U on <span class=\"_ _e\"></span>31 January <span class=\"_ _0\"></span>2022. In <span class=\"_ _0\"></span>July 2022, <span class=\"_ _f\"> </span>Atalaya  inc<span class=\"_ _0\"></span>reased  its<span class=\"_ _0\"></span>  ownership<span class=\"_ _0\"></span>  interest<span class=\"_ _0\"></span>  in <span class=\"_ _f\"> </span>Proyecto <span class=\"_ _f\"> </span>Ossa <span class=\"_ _f\"> </span>Morena <span class=\"_ _f\"> </span>to  99.9<span class=\"_ _0\"></span>%,  up<span class=\"_ _0\"></span>  from <span class=\"_ _f\"> </span>51%, following completion of<span class=\"_ _0\"></span> a capital increase that will fund<span class=\"_ _0\"></span> exploration activities. The following transaction<span class=\"_ _0\"></span>s were carried out with<span class=\"_ _0\"></span> related parties: 31.2 Compensation of key<span class=\"_ _0\"></span> management personnel The <span class=\"_ _12\"> </span>total <span class=\"_ _c\"> </span>remuneration <span class=\"_ _12\"> </span>and <span class=\"_ _c\"> </span>fees <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>Directors <span class=\"_ _12\"> </span>(including <span class=\"_ _c\"> </span>executive <span class=\"_ _12\"> </span>Directors) <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>other <span class=\"_ _12\"> </span>key management personnel wa<span class=\"_ _0\"></span>s as follows: <table class=\"s w356 h14c\" id=\"_155b68af-b167-4eed-8537-e8f496e0456f\"><tr><td></td><td class=\"c x1f9 y1527 w1f1 h73\"><div class=\"t m0 x68 h2 y5d ff2 fs0 fc1 sc0 ls0 ws0\">The Group </div></td><td></td></tr><tr><td class=\"c x16d y1528 w1f0 h35\"><div class=\"t m0 x5 h12 yf53 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1f9 y1528 w1f2 h35\"><div class=\"t m0 xe0 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x2d8 y1528 w36 h35\"><div class=\"t m0 x68 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1529 w1f0 h35\"><div class=\"t m0 x5 h12 yf53 ff9 fs0 fc1 sc0 ls0 ws0\">Directors\u2019 remuneration<span class=\"_ _0\"></span> and fees<span class=\"ff1\">  </span></div></td><td class=\"c x1f9 y1529 w1f2 h35\"><div class=\"t m0 xe0 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">1,275 </div></td><td class=\"c x2d8 y1529 w36 h35\"><div class=\"t m0 x53 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">1,092 </div></td></tr><tr><td class=\"c x16d y152a w1f0 h9d\"><div class=\"t m0 x5 h12 yd8f ff9 fs0 fc1 sc0 ls0 ws0\">Director\u2019s bonus </div><div class=\"t m0 xaa h17 yad1 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x114 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">  </div></td><td class=\"c x1f9 y152a w1f2 h9d\"><div class=\"t m0 x68 h2 yd8f ff2 fs0 fc1 sc0 ls0 ws0\">294 </div></td><td class=\"c x2d8 y152a w36 h9d\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">322 </div></td></tr><tr><td class=\"c x16d y152b w1f0 h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based benefits<span class=\"_ _0\"></span> to Directors </div></td><td class=\"c x1f9 y152b w1f2 h34\"><div class=\"t m0 x53 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">409 </div></td><td class=\"c x2d8 y152b w36 h34\"><div class=\"t m0 x1a h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">190 </div></td></tr><tr><td class=\"c x150 y152c w357 h107\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Key management personn<span class=\"_ _0\"></span>el<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f9 y152d w1f2 h51\"><div class=\"t m0 x68 h2 y4b8 ff2 fs0 fc1 sc0 ls89 ws0\">598<span class=\"ls0\"> </span></div></td><td class=\"c x2d8 y152d w36 h51\"><div class=\"t m0 x67 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">588 </div></td></tr><tr><td class=\"c x150 y152e w358 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">remuneration</div><div class=\"t m0 x2d9 h17 y12f4 ff1 fs8 fc1 sc0 ls0 ws0\">(2)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y152f w1f0 h9a\"><div class=\"t m0 x5 h12 y7ee ff1 fs0 fc1 sc0 ls0 ws0\">Key management bonus </div><div class=\"t m0 x94 h17 ya7c ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x144 h12 y7ee ff1 fs0 fc1 sc0 ls0 ws0\">  </div></td><td class=\"c x1f9 y152f w1f2 h9a\"><div class=\"t m0 x54 h2 y7ee ff2 fs0 fc1 sc0 ls0 ws0\">325 </div></td><td class=\"c x2d8 y152f w36 h9a\"><div class=\"t m0 x1b h12 y7ee ff1 fs0 fc1 sc0 ls36 ws0\">221<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1530 w1f0 h51\"><div class=\"t m0 x5 h12 y668 ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based and oth<span class=\"_ _0\"></span>er benefits to </div><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">key management personnel</div><div class=\"t m0 x4e h17 y10 ff1 fs8 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x145 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1f9 y1530 w1f2 h51\"><div class=\"t m0 x53 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">409 </div></td><td class=\"c x2d8 y1530 w36 h51\"><div class=\"t m0 x1a h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">190 </div></td></tr><tr><td></td><td class=\"c x1f9 y1531 w1f2 h35\"><div class=\"t m0 x8 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">3,215 </div></td><td class=\"c x2d8 y1531 w36 h35\"><div class=\"t m0 x7a h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2,603 </div></td></tr></table>(1) <span class=\"_ _12\"> </span>These <span class=\"_ _c\"> </span>amou<span class=\"_ _1\"></span>nts <span class=\"_ _c\"> </span>related <span class=\"_ _12\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>performance <span class=\"_ _c\"> </span>bonus <span class=\"_ _12\"> </span>for <span class=\"_ _12\"> </span>2024 <span class=\"_ _12\"> </span>(and <span class=\"_ _12\"> </span>2023 <span class=\"_ _12\"> </span>in <span class=\"_ _c\"> </span>respect <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>the comparatives) <span class=\"_ _f\"> </span>approved <span class=\"_ _6\"> </span>by  the <span class=\"_ _6\"> </span>Board  of <span class=\"_ _6\"> </span>Directors  foll<span class=\"_ _0\"></span>owing  the <span class=\"_ _6\"> </span>proposal <span class=\"_ _f\"> </span>of <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>Remunerat<span class=\"_ _1\"></span>ion<span class=\"_ _0\"></span> Committee.  In <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>2023 <span class=\"_ _4\"> </span>financial <span class=\"_ _6\"> </span>statements, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>amount <span class=\"_ _6\"> </span>disclosed <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>bonus <span class=\"_ _4\"> </span>paid <span class=\"_ _6\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>year <span class=\"_ _4\"> </span>in respect of the precedin<span class=\"_ _0\"></span>g year as the 2023 bonus had<span class=\"_ _0\"></span> not yet been decided by the <span class=\"_ _0\"></span>Board of Directors<span class=\"_ _0\"></span> at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>time <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>statements <span class=\"_ _5\"></span>were <span class=\"_ _5\"></span>approved. <span class=\"_ _1\"></span> <span class=\"_ _5\"></span>As <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>b<span class=\"_ _1\"></span>onus <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>app<span class=\"_ _0\"></span>roved <span class=\"_ _5\"></span>as explained <span class=\"_ _5\"></span>above, <span class=\"_ _3\"></span>this <span class=\"_ _5\"></span>amount <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>been <span class=\"_ _5\"></span>disclosed <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>2024. <span class=\"_ _5\"></span> <span class=\"_ _5\"></span>T<span class=\"_ _1\"></span>he <span class=\"_ _5\"></span>bonus <span class=\"_ _3\"></span>disclosed <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>2023 <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>emains stated at <span class=\"_ _1\"></span>the amount actually <span class=\"_ _1\"></span>paid in <span class=\"_ _1\"></span>that year <span class=\"_ _1\"></span>in respect of <span class=\"_ _1\"></span>2022.  <span class=\"_ _1\"></span>The bonus <span class=\"_ _1\"></span>in respect o<span class=\"_ _1\"></span>f 2023 was \u20ac327k for the Executive<span class=\"ff1\"> </span>Di<span class=\"_ _0\"></span>rector and \u20ac247k for other key<span class=\"_ _0\"></span> management.  <span class=\"ff1\"> </span>(2) <span class=\"_ _4\"> </span><span class=\"ff9\">Includes <span class=\"_ _6\"> </span>wages <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>salaries <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>key <span class=\"_ _6\"> </span>management <span class=\"_ _4\"> </span>personnel <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>\u20ac<span class=\"_ _1\"></span></span><span class=\"ls59\">568<span class=\"lsaf\">k <span class=\"_ _6\"> </span></span></span><span class=\"ff9\">(2023: <span class=\"_ _6\"> </span>\u20ac568k) <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>other </span>benefits of \u20ac30k (2023: \u20ac20k<span class=\"_ _0\"></span>). <span class=\"ff1\"> </span>At 31 December 202<span class=\"_ _0\"></span>4 amounts<span class=\"_ _0\"></span> due to Directors,<span class=\"_ _0\"></span> as from the C<span class=\"_ _0\"></span>ompany, are \u20acnil (\u20acnil<span class=\"_ _0\"></span> at 31 December<span class=\"_ _e\"></span> 2023) and \u20acnil (\u20acnil at 31 <span class=\"_ _0\"></span>December 2023) to key mana<span class=\"_ _0\"></span>gement.<span class=\"ff1\"> </span>Share-based benefits In <span class=\"_ _1\"></span>2024, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>granted <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>total <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>800,000 <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>options <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>Persons <span class=\"_ _1\"></span>Discharging <span class=\"_ _5\"></span>Manag<span class=\"_ _0\"></span>erial Responsibilities <span class=\"_ _e\"></span>(PDMRs) wit<span class=\"_ _0\"></span>h an <span class=\"_ _e\"></span>exercise price<span class=\"_ _0\"></span> of <span class=\"_ _e\"></span>413.5 pence <span class=\"_ _e\"></span>per sha<span class=\"_ _0\"></span>re and<span class=\"_ _0\"></span> an <span class=\"_ _e\"></span>expiry date <span class=\"_ _e\"></span>of 10<span class=\"_ _0\"></span> Jun<span class=\"_ _0\"></span>e 2029 under the L<span class=\"_ _0\"></span>ong Term Incentive <span class=\"_ _0\"></span>Plan 2020 (<span class=\"_ _0\"></span>LTIP20), which w<span class=\"_ _0\"></span>as approved by sh<span class=\"_ _0\"></span>areholders at th<span class=\"_ _0\"></span>e Annual General Meetin<span class=\"_ _0\"></span>g on 25 June 2020. In <span class=\"_ _1\"></span>2023, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Compan<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>grant<span class=\"_ _0\"></span>ed <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>total <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>800,000 <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>optio<span class=\"_ _1\"></span>ns <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>Persons <span class=\"_ _1\"></span>Discharging <span class=\"_ _1\"></span>Ma<span class=\"_ _1\"></span>nagerial<span class=\"_ _0\"></span> Responsibilities <span class=\"_ _0\"></span>(PDMRs) wit<span class=\"_ _0\"></span>h an exe<span class=\"_ _0\"></span>rcise price <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"ls16\">32</span>7.0 p<span class=\"_ _e\"></span>ence per share <span class=\"_ _0\"></span>and an <span class=\"_ _0\"></span>expiry date<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span><span class=\"ls36\">21<span class=\"ls0\"> May </span></span>2028 under the<span class=\"_ _0\"></span> Long Term I<span class=\"_ _0\"></span>ncentive Plan 202<span class=\"_ _0\"></span>0 (LTIP20), <span class=\"_ _0\"></span>which was appr<span class=\"_ _0\"></span>oved by shar<span class=\"_ _0\"></span>eholders at the<span class=\"_ _0\"></span> Annual General Meetin<span class=\"_ _0\"></span>g on 25 June 2020.<span class=\"ff4 fs5\"> </span>Both <span class=\"_ _5\"></span>grants <span class=\"_ _5\"></span>vest <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>three<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>equal <span class=\"_ _5\"></span>tranches<span class=\"ff9\">\u2014</span>one-third <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>grant, <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>emaining <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>vesting<span class=\"_ _0\"></span> equally on the first and se<span class=\"_ _0\"></span>cond anniversaries of the gran<span class=\"_ _0\"></span>t date.  During <span class=\"_ _0\"></span>2024 <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Dir<span class=\"_ _1\"></span>ectors <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>key man<span class=\"_ _0\"></span>agement <span class=\"_ _0\"></span>personnel <span class=\"_ _e\"></span>have not <span class=\"_ _e\"></span>been g<span class=\"_ _0\"></span>ranted <span class=\"_ _0\"></span>any <span class=\"_ _e\"></span>bo<span class=\"_ _1\"></span>nus <span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>hares (2023: nil).  Conflict of interest In <span class=\"_ _1\"></span>order <span class=\"_ _5\"></span>to avoid <span class=\"_ _5\"></span>situations of <span class=\"_ _5\"></span>conflict <span class=\"_ _1\"></span><span class=\"ls26\">of</span> <span class=\"_ _1\"></span>interests <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>company, <span class=\"_ _1\"></span>during <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>year <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>irectors<span class=\"_ _e\"></span> who <span class=\"_ _3\"></span>have <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>positions <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>company <span class=\"_ _3\"></span>director<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>have <span class=\"_ _3\"> </span>complied <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>obligati<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>provided <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> article <span class=\"_ _6\"> </span>228 <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Revised <span class=\"_ _6\"> </span>Text <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Spanish <span class=\"_ _6\"> </span>Capital <span class=\"_ _4\"> </span>Enterprises <span class=\"_ _6\"> </span>Act<span class=\"_ _1\"></span>. <span class=\"_ _6\"> </span>Furthermore, <span class=\"_ _4\"> </span>Directors <span class=\"_ _6\"> </span>or related <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>them <span class=\"_ _e\"></span>have <span class=\"_ _e\"></span>abstained <span class=\"_ _e\"></span>from <span class=\"_ _0\"></span>incurring <span class=\"_ _31\"></span>in the<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cases <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>conflict <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>interest <span class=\"_ _e\"></span>provided <span class=\"_ _e\"></span>for <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>article<span class=\"_ _0\"></span> 229 the <span class=\"_ _1\"></span>Spanish <span class=\"_ _1\"></span>Capital Enterprises Act<span class=\"_ _1\"></span>, except in <span class=\"_ _1\"></span>cases where <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>corresponding authorization<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>has been obtained. .<span class=\"ff2\">31.3 Transactions with shar<span class=\"_ _0\"></span>eholders and related parties </span><table class=\"s w359 h14d\" id=\"_1dce08a0-ad3e-43b1-abc9-02d9464706e5\"><tr><td class=\"c x16d y1532 w1f3 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2da y1532 w1f4 h10\"><div class=\"t m0 x53 h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d3 y1532 w35 h10\"><div class=\"t m0 x68 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1533 w1f3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Trafigura Pte Ltd <span class=\"ff9\">\u2013</span> Revenue <span class=\"_ _0\"></span>from contracts </div><div class=\"t m0 x6e h17 y507 ff1 fs8 fc1 sc0 ls49 ws0\">(a)</div><div class=\"t m0 xb5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2da y1533 w1f4 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">73,433 </div></td><td class=\"c x1d3 y1533 w35 h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">78,723 </div></td></tr><tr><td class=\"c x16d y1534 w1f3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Gains/(Losses) relating p<span class=\"_ _0\"></span>rovisional pricing within sales </div></td><td class=\"c x2da y1534 w1f4 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">(3,757) </div></td><td class=\"c x1d3 y1534 w35 h10\"><div class=\"t m0 x53 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,308 </div></td></tr><tr><td></td><td class=\"c x2da y1535 w1f4 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">69,676 </div></td><td class=\"c x1d3 y1535 w35 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">80,031 </div></td></tr><tr><td class=\"c x16d y1536 w1f3 h2a\"><div class=\"t m0 x5 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Impala Terminals Huel<span class=\"_ _0\"></span>va S.L.U. - Port Handling and </div><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Warehousing services </div><div class=\"t m0 xd5 h17 y12 ff1 fs8 fc1 sc0 ls0 ws0\">(b)</div><div class=\"t m0 x2e h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2da y1536 w1f4 h2a\"><div class=\"t m0 xc h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls3\"></span><span class=\"ls3\">2,</span>201) </div></td><td class=\"c x1d3 y1536 w35 h2a\"><div class=\"t m0 x7 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">(2,431) </div></td></tr><tr><td class=\"c x16d y1537 w1f3 h10\"><div class=\"t m0 x5 h2 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Related parties - total am<span class=\"_ _0\"></span>ounts from contracts<span class=\"ff2\"> </span></div></td><td class=\"c x2da y1537 w1f4 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 lsc ws0\">67<span class=\"ls0\">,475</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d3 y1537 w35 h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls5e ws0\">77<span class=\"ls0\">,600</span><span class=\"ls0\"> </span></div></td></tr></table>(a)<span class=\"ff7\"> <span class=\"_ _3\"></span></span>Offtake agreement and spot sale<span class=\"_ _0\"></span>s to Trafigura Offtake agreement In May 2015, the Company agreed terms with key stakeholders in a capitalisati<span class=\"_ _0\"></span>on exercise to finance the re-start of Proyect<span class=\"_ _0\"></span>o Riotinto (the \"2015 Capitalisa<span class=\"_ _0\"></span>tion\").  As <span class=\"_ _3\"></span>part <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>2015 <span class=\"_ _3\"></span>Capitalis<span class=\"_ _0\"></span>ation, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _3\"></span>entered <span class=\"_ _5\"></span>into <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _5\"></span>agreements <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>some <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>its large <span class=\"_ _5\"></span>shareholders, <span class=\"_ _1\"></span>one <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>was <span class=\"_ _5\"></span>Trafigura <span class=\"_ _5\"></span>Pte <span class=\"_ _5\"></span>Ltd <span class=\"_ _5\"></span>(<span class=\"_ _0\"></span>\"Trafigura\"), <span class=\"_ _5\"></span>under<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>total <span class=\"_ _1\"></span>forecast concentrate production<span class=\"_ _0\"></span> from Proyecto Riotinto was co<span class=\"_ _0\"></span>mmitted (\"2015 Offtake Agreements\").  During <span class=\"_ _a\"> </span>2024, <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>Company <span class=\"_ _a\"> </span>completed <span class=\"_ _c\"> </span>10 <span class=\"_ _a\"> </span>sales <span class=\"_ _a\"> </span>transactions <span class=\"_ _a\"> </span>under <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>terms <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>Offtake Agreements valued at \u20ac71.6<span class=\"ff1\"> <span class=\"_ _0\"></span>million <span class=\"ff9\">(2023: 6 sales valued <span class=\"_ _0\"></span>at \u20ac36.9<span class=\"ff1\"> million<span class=\"ls32\">).</span> </span></span></span>Spot Sales Agreement<span class=\"_ _0\"></span>s Due <span class=\"_ _e\"></span>to various <span class=\"_ _e\"></span>expansions <span class=\"_ _e\"></span>implemented <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>Proyecto Rio<span class=\"_ _0\"></span>tinto in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recent <span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>ears, <span class=\"_ _e\"></span>volumes <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>concentrate<span class=\"_ _0\"></span> have been periodically a<span class=\"_ _0\"></span>vailable for sale outside of the C<span class=\"_ _0\"></span>ompany's various offtake ag<span class=\"_ _0\"></span>reements.  In <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>did <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>complete <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>spot <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span><span class=\"ff9\">Trafigura; however, <span class=\"_ _1\"></span>\u20ac1.0 <span class=\"_ _1\"></span>million <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>sales </span>was <span class=\"_ _e\"></span>recognised <span class=\"_ _0\"></span>through <span class=\"_ _31\"></span>amendments <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>existing <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreement <span class=\"_ _e\"></span>following <span class=\"_ _e\"></span>QP <span class=\"_ _0\"></span>closures <span class=\"_ _e\"></span>during the year. <span class=\"ff9\">(2023: 2 spot sale<span class=\"_ _0\"></span>s valued at \u20ac43.1<span class=\"ff1\"> million).  </span></span>Sales <span class=\"_ _1\"></span>transactions <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>parties <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>arm\u2019s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>lengt<span class=\"_ _0\"></span>h <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>similar <span class=\"_ _1\"></span>manner <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>transactions with third parties. (b)<span class=\"ff7\"> <span class=\"_ _1\"></span></span>Port Handling and Warehousing services In <span class=\"_ _5\"></span>September <span class=\"_ _5\"></span>2015, <span class=\"_ _1\"></span>Atalaya <span class=\"_ _5\"></span>entered <span class=\"_ _5\"></span>into <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>services <span class=\"_ _1\"></span>agreement <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>Impala <span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>erminals <span class=\"_ _5\"></span>Huelva <span class=\"_ _5\"></span>S.L.U<span class=\"_ _0\"></span>. (\"Impala <span class=\"_ _1\"></span>Terminals\") <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>the handling, <span class=\"_ _5\"></span>storage <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>shipping o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>opper <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ncentrates pro<span class=\"_ _1\"></span>duced <span class=\"_ _1\"></span>from Proyecto <span class=\"_ _c\"> </span>Riotinto. <span class=\"_ _c\"> </span>The <span class=\"_ _c\"> </span>agreement <span class=\"_ _c\"> </span>covered <span class=\"_ _c\"> </span>total <span class=\"_ _c\"> </span>export <span class=\"_ _c\"> </span>concentrate <span class=\"_ _c\"> </span>volumes <span class=\"_ _c\"> </span>produced <span class=\"_ _c\"> </span>from Proyecto <span class=\"_ _e\"></span>Riotinto <span class=\"_ _e\"></span>for th<span class=\"_ _0\"></span>ree <span class=\"_ _e\"></span>years <span class=\"_ _e\"></span>for v<span class=\"_ _0\"></span>olumes <span class=\"_ _e\"></span>not <span class=\"_ _0\"></span>committed <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>Trafigura <span class=\"_ _e\"></span>under <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreement and for the life of mine for th<span class=\"_ _0\"></span>e volumes committed to T<span class=\"_ _0\"></span>rafigura under its offtake ag<span class=\"_ _0\"></span>reement. In <span class=\"_ _e\"></span>S<span class=\"_ _1\"></span>eptember <span class=\"_ _e\"></span>2018, the <span class=\"_ _e\"></span>Company <span class=\"_ _0\"></span>entered <span class=\"_ _e\"></span>into an <span class=\"_ _e\"></span>amendment <span class=\"_ _e\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2015 <span class=\"_ _e\"></span>Port Handli<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>Agreement, which included improved fin<span class=\"_ _0\"></span>ancial terms and a five year extensi<span class=\"_ _0\"></span>on. As at year end 31 December<span class=\"_ _0\"></span> 2024 and 2023, Impala <span class=\"_ _0\"></span>Terminals was part of the Trafi<span class=\"_ _0\"></span>gura Group, under<span class=\"_ _0\"></span> joint control. During <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>carried <span class=\"_ _5\"></span>out <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reassessment <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>relationship <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>Impala <span class=\"_ _5\"></span>Terminals <span class=\"_ _5\"></span>in accordance with <span class=\"_ _1\"></span>IAS 24 <span class=\"_ _1\"></span>requirements and concluded that <span class=\"_ _1\"></span>Impala <span class=\"_ _1\"></span>Terminals is a <span class=\"_ _1\"></span>related party <span class=\"_ _1\"></span>of the Group. <span class=\"_ _6\"> </span>These  t<span class=\"_ _0\"></span>ransactions <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elated <span class=\"_ _f\"> </span>parties <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>at<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>arm\u2019s  le<span class=\"ff1\">ngth <span class=\"_ _6\"> </span>basis <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>a  sim<span class=\"_ _0\"></span>ilar <span class=\"_ _f\"> </span>manner <span class=\"_ _6\"> </span>to </span>transactions with third pa<span class=\"_ _0\"></span>rties. In <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Com<span class=\"_ _0\"></span>pany <span class=\"_ _5\"></span>entered <span class=\"_ _5\"></span>into <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>extens<span class=\"_ _0\"></span>ion <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>service <span class=\"_ _5\"></span>agreement <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>Impala Terminals <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>handling, <span class=\"_ _5\"></span>storage <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>shipping <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>copper <span class=\"_ _5\"></span>concentrates <span class=\"_ _5\"></span>produced <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>m <span class=\"_ _5\"></span>Proyecto<span class=\"_ _0\"></span> Riotinto <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>similar <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>than <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>2015 <span class=\"_ _5\"></span>agreement <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>extension <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>2018. <span class=\"_ _5\"></span>This <span class=\"_ _5\"></span>extension <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> term <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>approximately <span class=\"_ _4\"> </span>five <span class=\"_ _4\"> </span>years <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>covers <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>concentrate <span class=\"_ _4\"> </span>volumes <span class=\"_ _4\"> </span>produced <span class=\"_ _6\"> </span>for <span class=\"_ _4\"> </span>export <span class=\"_ _6\"> </span>from Proyecto <span class=\"_ _e\"></span>Riotinto <span class=\"_ _e\"></span>that <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>already <span class=\"_ _e\"></span>committed <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Trafigura <span class=\"_ _e\"></span>Group <span class=\"_ _e\"></span>under <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>offtake <span class=\"_ _0\"></span>agreement.<span class=\"_ _3c\"> </span>31.4 Year-end balances wit<span class=\"_ _0\"></span>h shareholders and their j<span class=\"_ _0\"></span>oint ventures <table class=\"s w35a h14e\" id=\"_11aba49e-831a-4533-a67a-c55706192020\"><tr><td class=\"c x16d y1538 w1f5 h16\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2db y1538 w1f6 h16\"><div class=\"t m0 x58 h2 y43 ff2 fs0 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x2dc y1538 w1f7 h16\"><div class=\"t m0 x20 h12 y43 ff1 fs0 fc4 sc0 ls0 ws0\">31 Dec 2023<span class=\"fc3\"> </span></div></td></tr><tr><td class=\"c x16d y1539 w1f5 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Receivable from shareholder (N<span class=\"_ _0\"></span>ote <span class=\"ls3\">20</span>) </div></td><td></td><td></td></tr><tr><td class=\"c x150 y153a w35b h14f\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Trafigura Pte. Ltd<span class=\"_ _3c\"> </span></div></td><td class=\"c x2db y153b w1f6 h2a\"><div class=\"t m0 xb9 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x2dc y153b w1f7 h2a\"><div class=\"t m0 xb9 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x2dd y153c w35c hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\"><span class=\"ff9\">\u2013</span> Debtor balance- subject to<span class=\"_ _0\"></span> provisional pricing<span class=\"_ _3c\"> </span></div></td><td class=\"c x2db y153d w1f6 h10\"><div class=\"t m0 xb9 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x2dc y153d w1f7 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x16d y153e w1f5 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Payable from joint ventur<span class=\"_ _0\"></span>e of shareholder (Note 26) </div></td><td></td><td></td></tr><tr><td class=\"c x16d y153f w1f5 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Impala Terminals Huel<span class=\"_ _0\"></span>va S.L.U. - Payable balance </div></td><td class=\"c x2db y153f w1f6 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">(109) </div></td><td class=\"c x2dc y153f w1f7 h10\"><div class=\"t m0 x84 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">(179) </div></td></tr><tr><td></td><td class=\"c x2db y1540 w1f6 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">(109) </div></td><td class=\"c x2dc y1540 w1f7 h10\"><div class=\"t m0 x84 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">(179) </div></td></tr></table>The above debtor balance a<span class=\"_ _0\"></span>rising from the agreemen<span class=\"_ _0\"></span>ts between Trafigura and Im<span class=\"_ _0\"></span>pala (Note 3<span class=\"_ _1\"></span>1.3), bear no interest and is <span class=\"_ _0\"></span>repayable on demand. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "31.2 Compensation of key<span class=\"_ _0\"></span> management personnel The <span class=\"_ _12\"> </span>total <span class=\"_ _c\"> </span>remuneration <span class=\"_ _12\"> </span>and <span class=\"_ _c\"> </span>fees <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>Directors <span class=\"_ _12\"> </span>(including <span class=\"_ _c\"> </span>executive <span class=\"_ _12\"> </span>Directors) <span class=\"_ _c\"> </span>and <span class=\"_ _12\"> </span>other <span class=\"_ _12\"> </span>key management personnel wa<span class=\"_ _0\"></span>s as follows: <table class=\"s w356 h14c\" id=\"_155b68af-b167-4eed-8537-e8f496e0456f\"><tr><td></td><td class=\"c x1f9 y1527 w1f1 h73\"><div class=\"t m0 x68 h2 y5d ff2 fs0 fc1 sc0 ls0 ws0\">The Group </div></td><td></td></tr><tr><td class=\"c x16d y1528 w1f0 h35\"><div class=\"t m0 x5 h12 yf53 ff9 fs0 fc1 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x1f9 y1528 w1f2 h35\"><div class=\"t m0 xe0 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">2024 </div></td><td class=\"c x2d8 y1528 w36 h35\"><div class=\"t m0 x68 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1529 w1f0 h35\"><div class=\"t m0 x5 h12 yf53 ff9 fs0 fc1 sc0 ls0 ws0\">Directors\u2019 remuneration<span class=\"_ _0\"></span> and fees<span class=\"ff1\">  </span></div></td><td class=\"c x1f9 y1529 w1f2 h35\"><div class=\"t m0 xe0 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">1,275 </div></td><td class=\"c x2d8 y1529 w36 h35\"><div class=\"t m0 x53 h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">1,092 </div></td></tr><tr><td class=\"c x16d y152a w1f0 h9d\"><div class=\"t m0 x5 h12 yd8f ff9 fs0 fc1 sc0 ls0 ws0\">Director\u2019s bonus </div><div class=\"t m0 xaa h17 yad1 ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x114 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">  </div></td><td class=\"c x1f9 y152a w1f2 h9d\"><div class=\"t m0 x68 h2 yd8f ff2 fs0 fc1 sc0 ls0 ws0\">294 </div></td><td class=\"c x2d8 y152a w36 h9d\"><div class=\"t m0 x22 h12 yd8f ff1 fs0 fc1 sc0 ls0 ws0\">322 </div></td></tr><tr><td class=\"c x16d y152b w1f0 h34\"><div class=\"t m0 x5 h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based benefits<span class=\"_ _0\"></span> to Directors </div></td><td class=\"c x1f9 y152b w1f2 h34\"><div class=\"t m0 x53 h2 yd ff2 fs0 fc1 sc0 ls0 ws0\">409 </div></td><td class=\"c x2d8 y152b w36 h34\"><div class=\"t m0 x1a h12 yd ff1 fs0 fc1 sc0 ls0 ws0\">190 </div></td></tr><tr><td class=\"c x150 y152c w357 h107\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">Key management personn<span class=\"_ _0\"></span>el<span class=\"_ _3c\"> </span></div></td><td class=\"c x1f9 y152d w1f2 h51\"><div class=\"t m0 x68 h2 y4b8 ff2 fs0 fc1 sc0 ls89 ws0\">598<span class=\"ls0\"> </span></div></td><td class=\"c x2d8 y152d w36 h51\"><div class=\"t m0 x67 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">588 </div></td></tr><tr><td class=\"c x150 y152e w358 hee\"><div class=\"t m0 x14f h12 y129a ff1 fs0 fc1 sc0 ls0 ws0\">remuneration</div><div class=\"t m0 x2d9 h17 y12f4 ff1 fs8 fc1 sc0 ls0 ws0\">(2)<span class=\"_ _3c\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16d y152f w1f0 h9a\"><div class=\"t m0 x5 h12 y7ee ff1 fs0 fc1 sc0 ls0 ws0\">Key management bonus </div><div class=\"t m0 x94 h17 ya7c ff1 fs8 fc1 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x144 h12 y7ee ff1 fs0 fc1 sc0 ls0 ws0\">  </div></td><td class=\"c x1f9 y152f w1f2 h9a\"><div class=\"t m0 x54 h2 y7ee ff2 fs0 fc1 sc0 ls0 ws0\">325 </div></td><td class=\"c x2d8 y152f w36 h9a\"><div class=\"t m0 x1b h12 y7ee ff1 fs0 fc1 sc0 ls36 ws0\">221<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16d y1530 w1f0 h51\"><div class=\"t m0 x5 h12 y668 ff1 fs0 fc1 sc0 ls0 ws0\">Share option-based and oth<span class=\"_ _0\"></span>er benefits to </div><div class=\"t m0 x5 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\">key management personnel</div><div class=\"t m0 x4e h17 y10 ff1 fs8 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x145 h12 y140 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x1f9 y1530 w1f2 h51\"><div class=\"t m0 x53 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">409 </div></td><td class=\"c x2d8 y1530 w36 h51\"><div class=\"t m0 x1a h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">190 </div></td></tr><tr><td></td><td class=\"c x1f9 y1531 w1f2 h35\"><div class=\"t m0 x8 h2 yf53 ff2 fs0 fc1 sc0 ls0 ws0\">3,215 </div></td><td class=\"c x2d8 y1531 w36 h35\"><div class=\"t m0 x7a h12 yf53 ff1 fs0 fc1 sc0 ls0 ws0\">2,603 </div></td></tr></table>(1) <span class=\"_ _12\"> </span>These <span class=\"_ _c\"> </span>amou<span class=\"_ _1\"></span>nts <span class=\"_ _c\"> </span>related <span class=\"_ _12\"> </span>to <span class=\"_ _12\"> </span>the <span class=\"_ _12\"> </span>performance <span class=\"_ _c\"> </span>bonus <span class=\"_ _12\"> </span>for <span class=\"_ _12\"> </span>2024 <span class=\"_ _12\"> </span>(and <span class=\"_ _12\"> </span>2023 <span class=\"_ _12\"> </span>in <span class=\"_ _c\"> </span>respect <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>the comparatives) <span class=\"_ _f\"> </span>approved <span class=\"_ _6\"> </span>by  the <span class=\"_ _6\"> </span>Board  of <span class=\"_ _6\"> </span>Directors  foll<span class=\"_ _0\"></span>owing  the <span class=\"_ _6\"> </span>proposal <span class=\"_ _f\"> </span>of <span class=\"_ _6\"> </span>the<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>Remunerat<span class=\"_ _1\"></span>ion<span class=\"_ _0\"></span> Committee.  In <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>2023 <span class=\"_ _4\"> </span>financial <span class=\"_ _6\"> </span>statements, <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>amount <span class=\"_ _6\"> </span>disclosed <span class=\"_ _4\"> </span>related <span class=\"_ _4\"> </span>to <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>bonus <span class=\"_ _4\"> </span>paid <span class=\"_ _6\"> </span>in <span class=\"_ _4\"> </span>the <span class=\"_ _6\"> </span>year <span class=\"_ _4\"> </span>in respect of the precedin<span class=\"_ _0\"></span>g year as the 2023 bonus had<span class=\"_ _0\"></span> not yet been decided by the <span class=\"_ _0\"></span>Board of Directors<span class=\"_ _0\"></span> at <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>time <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>statements <span class=\"_ _5\"></span>were <span class=\"_ _5\"></span>approved. <span class=\"_ _1\"></span> <span class=\"_ _5\"></span>As <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>b<span class=\"_ _1\"></span>onus <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>been <span class=\"_ _5\"></span>app<span class=\"_ _0\"></span>roved <span class=\"_ _5\"></span>as explained <span class=\"_ _5\"></span>above, <span class=\"_ _3\"></span>this <span class=\"_ _5\"></span>amount <span class=\"_ _5\"></span>has <span class=\"_ _3\"></span>been <span class=\"_ _5\"></span>disclosed <span class=\"_ _5\"></span>for <span class=\"_ _3\"></span>2024. <span class=\"_ _5\"></span> <span class=\"_ _5\"></span>T<span class=\"_ _1\"></span>he <span class=\"_ _5\"></span>bonus <span class=\"_ _3\"></span>disclosed <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>2023 <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>emains stated at <span class=\"_ _1\"></span>the amount actually <span class=\"_ _1\"></span>paid in <span class=\"_ _1\"></span>that year <span class=\"_ _1\"></span>in respect of <span class=\"_ _1\"></span>2022.  <span class=\"_ _1\"></span>The bonus <span class=\"_ _1\"></span>in respect o<span class=\"_ _1\"></span>f 2023 was \u20ac327k for the Executive<span class=\"ff1\"> </span>Di<span class=\"_ _0\"></span>rector and \u20ac247k for other key<span class=\"_ _0\"></span> management.  <span class=\"ff1\"> </span>(2) <span class=\"_ _4\"> </span><span class=\"ff9\">Includes <span class=\"_ _6\"> </span>wages <span class=\"_ _4\"> </span>and <span class=\"_ _6\"> </span>salaries <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>key <span class=\"_ _6\"> </span>management <span class=\"_ _4\"> </span>personnel <span class=\"_ _4\"> </span>of <span class=\"_ _4\"> </span>\u20ac<span class=\"_ _1\"></span></span><span class=\"ls59\">568<span class=\"lsaf\">k <span class=\"_ _6\"> </span></span></span><span class=\"ff9\">(2023: <span class=\"_ _6\"> </span>\u20ac568k) <span class=\"_ _4\"> </span>and <span class=\"_ _4\"> </span>other </span>benefits of \u20ac30k (2023: \u20ac20k<span class=\"_ _0\"></span>). <span class=\"ff1\"> </span>At 31 December 202<span class=\"_ _0\"></span>4 amounts<span class=\"_ _0\"></span> due to Directors,<span class=\"_ _0\"></span> as from the C<span class=\"_ _0\"></span>ompany, are \u20acnil (\u20acnil<span class=\"_ _0\"></span> at 31 December<span class=\"_ _e\"></span> 2023) and \u20acnil (\u20acnil at 31 <span class=\"_ _0\"></span>December 2023) to key mana<span class=\"_ _0\"></span>gement.<span class=\"ff1\"> </span>Share-based benefits In <span class=\"_ _1\"></span>2024, <span class=\"_ _5\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>granted <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>total <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>800,000 <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>options <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>Persons <span class=\"_ _1\"></span>Discharging <span class=\"_ _5\"></span>Manag<span class=\"_ _0\"></span>erial Responsibilities <span class=\"_ _e\"></span>(PDMRs) wit<span class=\"_ _0\"></span>h an <span class=\"_ _e\"></span>exercise price<span class=\"_ _0\"></span> of <span class=\"_ _e\"></span>413.5 pence <span class=\"_ _e\"></span>per sha<span class=\"_ _0\"></span>re and<span class=\"_ _0\"></span> an <span class=\"_ _e\"></span>expiry date <span class=\"_ _e\"></span>of 10<span class=\"_ _0\"></span> Jun<span class=\"_ _0\"></span>e 2029 under the L<span class=\"_ _0\"></span>ong Term Incentive <span class=\"_ _0\"></span>Plan 2020 (<span class=\"_ _0\"></span>LTIP20), which w<span class=\"_ _0\"></span>as approved by sh<span class=\"_ _0\"></span>areholders at th<span class=\"_ _0\"></span>e Annual General Meetin<span class=\"_ _0\"></span>g on 25 June 2020. In <span class=\"_ _1\"></span>2023, <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>Compan<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>grant<span class=\"_ _0\"></span>ed <span class=\"_ _5\"></span>a <span class=\"_ _1\"></span>total <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>800,000 <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>optio<span class=\"_ _1\"></span>ns <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>Persons <span class=\"_ _1\"></span>Discharging <span class=\"_ _1\"></span>Ma<span class=\"_ _1\"></span>nagerial<span class=\"_ _0\"></span> Responsibilities <span class=\"_ _0\"></span>(PDMRs) wit<span class=\"_ _0\"></span>h an exe<span class=\"_ _0\"></span>rcise price <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>f <span class=\"ls16\">32</span>7.0 p<span class=\"_ _e\"></span>ence per share <span class=\"_ _0\"></span>and an <span class=\"_ _0\"></span>expiry date<span class=\"_ _0\"></span> of <span class=\"_ _0\"></span><span class=\"ls36\">21<span class=\"ls0\"> May </span></span>2028 under the<span class=\"_ _0\"></span> Long Term I<span class=\"_ _0\"></span>ncentive Plan 202<span class=\"_ _0\"></span>0 (LTIP20), <span class=\"_ _0\"></span>which was appr<span class=\"_ _0\"></span>oved by shar<span class=\"_ _0\"></span>eholders at the<span class=\"_ _0\"></span> Annual General Meetin<span class=\"_ _0\"></span>g on 25 June 2020.<span class=\"ff4 fs5\"> </span>Both <span class=\"_ _5\"></span>grants <span class=\"_ _5\"></span>vest <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>three<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>equal <span class=\"_ _5\"></span>tranches<span class=\"ff9\">\u2014</span>one-third <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>grant, <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>emaining <span class=\"_ _5\"></span>balance <span class=\"_ _5\"></span>vesting<span class=\"_ _0\"></span> equally on the first and se<span class=\"_ _0\"></span>cond anniversaries of the gran<span class=\"_ _0\"></span>t date.  During <span class=\"_ _0\"></span>2024 <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Dir<span class=\"_ _1\"></span>ectors <span class=\"_ _e\"></span>and <span class=\"_ _0\"></span>key man<span class=\"_ _0\"></span>agement <span class=\"_ _0\"></span>personnel <span class=\"_ _e\"></span>have not <span class=\"_ _e\"></span>been g<span class=\"_ _0\"></span>ranted <span class=\"_ _0\"></span>any <span class=\"_ _e\"></span>bo<span class=\"_ _1\"></span>nus <span class=\"_ _e\"></span>s<span class=\"_ _1\"></span>hares (2023: nil).  Conflict of interest In <span class=\"_ _1\"></span>order <span class=\"_ _5\"></span>to avoid <span class=\"_ _5\"></span>situations of <span class=\"_ _5\"></span>conflict <span class=\"_ _1\"></span><span class=\"ls26\">of</span> <span class=\"_ _1\"></span>interests <span class=\"_ _1\"></span>of <span class=\"_ _5\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>company, <span class=\"_ _1\"></span>during <span class=\"_ _1\"></span>the <span class=\"_ _5\"></span>year <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>irectors<span class=\"_ _e\"></span> who <span class=\"_ _3\"></span>have <span class=\"_ _3\"></span>held <span class=\"_ _3\"></span>positions <span class=\"_ _5\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>company <span class=\"_ _3\"></span>director<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>have <span class=\"_ _3\"> </span>complied <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>obligati<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>provided <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> article <span class=\"_ _6\"> </span>228 <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Revised <span class=\"_ _6\"> </span>Text <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Spanish <span class=\"_ _6\"> </span>Capital <span class=\"_ _4\"> </span>Enterprises <span class=\"_ _6\"> </span>Act<span class=\"_ _1\"></span>. <span class=\"_ _6\"> </span>Furthermore, <span class=\"_ _4\"> </span>Directors <span class=\"_ _6\"> </span>or related <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>them <span class=\"_ _e\"></span>have <span class=\"_ _e\"></span>abstained <span class=\"_ _e\"></span>from <span class=\"_ _0\"></span>incurring <span class=\"_ _31\"></span>in the<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cases <span class=\"_ _0\"></span>of <span class=\"_ _e\"></span>conflict <span class=\"_ _e\"></span>of <span class=\"_ _0\"></span>interest <span class=\"_ _e\"></span>provided <span class=\"_ _e\"></span>for <span class=\"_ _e\"></span>in <span class=\"_ _0\"></span>article<span class=\"_ _0\"></span> 229 the <span class=\"_ _1\"></span>Spanish <span class=\"_ _1\"></span>Capital Enterprises Act<span class=\"_ _1\"></span>, except in <span class=\"_ _1\"></span>cases where <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>corresponding authorization<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>has been obtained. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": ".<span class=\"ff2\">31.3 Transactions with shar<span class=\"_ _0\"></span>eholders and related parties </span><table class=\"s w359 h14d\" id=\"_1dce08a0-ad3e-43b1-abc9-02d9464706e5\"><tr><td class=\"c x16d y1532 w1f3 h10\"><div class=\"t m0 x5 h12 y31 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2da y1532 w1f4 h10\"><div class=\"t m0 x53 h2 y31 ff2 fs0 fc4 sc0 ls0 ws0\">2024 </div></td><td class=\"c x1d3 y1532 w35 h10\"><div class=\"t m0 x68 h12 y31 ff1 fs0 fc4 sc0 ls0 ws0\">2023 </div></td></tr><tr><td class=\"c x16d y1533 w1f3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Trafigura Pte Ltd <span class=\"ff9\">\u2013</span> Revenue <span class=\"_ _0\"></span>from contracts </div><div class=\"t m0 x6e h17 y507 ff1 fs8 fc1 sc0 ls49 ws0\">(a)</div><div class=\"t m0 xb5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2da y1533 w1f4 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">73,433 </div></td><td class=\"c x1d3 y1533 w35 h10\"><div class=\"t m0 x9 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">78,723 </div></td></tr><tr><td class=\"c x16d y1534 w1f3 h10\"><div class=\"t m0 x5 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Gains/(Losses) relating p<span class=\"_ _0\"></span>rovisional pricing within sales </div></td><td class=\"c x2da y1534 w1f4 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">(3,757) </div></td><td class=\"c x1d3 y1534 w35 h10\"><div class=\"t m0 x53 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">1,308 </div></td></tr><tr><td></td><td class=\"c x2da y1535 w1f4 h10\"><div class=\"t m0 xa h2 y31 ff2 fs0 fc1 sc0 ls0 ws0\">69,676 </div></td><td class=\"c x1d3 y1535 w35 h10\"><div class=\"t m0 x7 h12 y31 ff1 fs0 fc1 sc0 ls0 ws0\">80,031 </div></td></tr><tr><td class=\"c x16d y1536 w1f3 h2a\"><div class=\"t m0 x5 h12 y2e6 ff1 fs0 fc1 sc0 ls0 ws0\">Impala Terminals Huel<span class=\"_ _0\"></span>va S.L.U. - Port Handling and </div><div class=\"t m0 x5 h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\">Warehousing services </div><div class=\"t m0 xd5 h17 y12 ff1 fs8 fc1 sc0 ls0 ws0\">(b)</div><div class=\"t m0 x2e h12 y7a7 ff1 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2da y1536 w1f4 h2a\"><div class=\"t m0 xc h2 y42 ff2 fs0 fc1 sc0 ls0 ws0\">(<span class=\"ls3\"></span><span class=\"ls3\">2,</span>201) </div></td><td class=\"c x1d3 y1536 w35 h2a\"><div class=\"t m0 x7 h12 y42 ff1 fs0 fc1 sc0 ls0 ws0\">(2,431) </div></td></tr><tr><td class=\"c x16d y1537 w1f3 h10\"><div class=\"t m0 x5 h2 y31 ff1 fs0 fc1 sc0 ls0 ws0\">Related parties - total am<span class=\"_ _0\"></span>ounts from contracts<span class=\"ff2\"> </span></div></td><td class=\"c x2da y1537 w1f4 h10\"><div class=\"t m0 x52 h2 y31 ff2 fs0 fc1 sc0 lsc ws0\">67<span class=\"ls0\">,475</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d3 y1537 w35 h10\"><div class=\"t m0 xc h12 y31 ff1 fs0 fc1 sc0 ls5e ws0\">77<span class=\"ls0\">,600</span><span class=\"ls0\"> </span></div></td></tr></table>(a)<span class=\"ff7\"> <span class=\"_ _3\"></span></span>Offtake agreement and spot sale<span class=\"_ _0\"></span>s to Trafigura Offtake agreement In May 2015, the Company agreed terms with key stakeholders in a capitalisati<span class=\"_ _0\"></span>on exercise to finance the re-start of Proyect<span class=\"_ _0\"></span>o Riotinto (the \"2015 Capitalisa<span class=\"_ _0\"></span>tion\").  As <span class=\"_ _3\"></span>part <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>2015 <span class=\"_ _3\"></span>Capitalis<span class=\"_ _0\"></span>ation, <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>Company <span class=\"_ _3\"></span>entered <span class=\"_ _5\"></span>into <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _5\"></span>agreements <span class=\"_ _5\"></span>with <span class=\"_ _3\"></span>some <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>its large <span class=\"_ _5\"></span>shareholders, <span class=\"_ _1\"></span>one <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>which <span class=\"_ _1\"></span>was <span class=\"_ _5\"></span>Trafigura <span class=\"_ _5\"></span>Pte <span class=\"_ _5\"></span>Ltd <span class=\"_ _5\"></span>(<span class=\"_ _0\"></span>\"Trafigura\"), <span class=\"_ _5\"></span>under<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>which <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>total <span class=\"_ _1\"></span>forecast concentrate production<span class=\"_ _0\"></span> from Proyecto Riotinto was co<span class=\"_ _0\"></span>mmitted (\"2015 Offtake Agreements\").  During <span class=\"_ _a\"> </span>2024, <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>Company <span class=\"_ _a\"> </span>completed <span class=\"_ _c\"> </span>10 <span class=\"_ _a\"> </span>sales <span class=\"_ _a\"> </span>transactions <span class=\"_ _a\"> </span>under <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>terms <span class=\"_ _a\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _a\"> </span>Offtake Agreements valued at \u20ac71.6<span class=\"ff1\"> <span class=\"_ _0\"></span>million <span class=\"ff9\">(2023: 6 sales valued <span class=\"_ _0\"></span>at \u20ac36.9<span class=\"ff1\"> million<span class=\"ls32\">).</span> </span></span></span>Spot Sales Agreement<span class=\"_ _0\"></span>s Due <span class=\"_ _e\"></span>to various <span class=\"_ _e\"></span>expansions <span class=\"_ _e\"></span>implemented <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>Proyecto Rio<span class=\"_ _0\"></span>tinto in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recent <span class=\"_ _e\"></span>y<span class=\"_ _1\"></span>ears, <span class=\"_ _e\"></span>volumes <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>concentrate<span class=\"_ _0\"></span> have been periodically a<span class=\"_ _0\"></span>vailable for sale outside of the C<span class=\"_ _0\"></span>ompany's various offtake ag<span class=\"_ _0\"></span>reements.  In <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>did <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>complete <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>spot <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>with <span class=\"_ _5\"></span><span class=\"ff9\">Trafigura; however, <span class=\"_ _1\"></span>\u20ac1.0 <span class=\"_ _1\"></span>million <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>sales </span>was <span class=\"_ _e\"></span>recognised <span class=\"_ _0\"></span>through <span class=\"_ _31\"></span>amendments <span class=\"_ _0\"></span>to <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>existing <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreement <span class=\"_ _e\"></span>following <span class=\"_ _e\"></span>QP <span class=\"_ _0\"></span>closures <span class=\"_ _e\"></span>during the year. <span class=\"ff9\">(2023: 2 spot sale<span class=\"_ _0\"></span>s valued at \u20ac43.1<span class=\"ff1\"> million).  </span></span>Sales <span class=\"_ _1\"></span>transactions <span class=\"_ _5\"></span>with <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>parties <span class=\"_ _5\"></span>are <span class=\"_ _1\"></span>at <span class=\"_ _5\"></span>arm\u2019s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>lengt<span class=\"_ _0\"></span>h <span class=\"_ _5\"></span>basis <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>similar <span class=\"_ _1\"></span>manner <span class=\"_ _5\"></span>to <span class=\"_ _1\"></span>transactions with third parties. (b)<span class=\"ff7\"> <span class=\"_ _1\"></span></span>Port Handling and Warehousing services In <span class=\"_ _5\"></span>September <span class=\"_ _5\"></span>2015, <span class=\"_ _1\"></span>Atalaya <span class=\"_ _5\"></span>entered <span class=\"_ _5\"></span>into <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>services <span class=\"_ _1\"></span>agreement <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>Impala <span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>erminals <span class=\"_ _5\"></span>Huelva <span class=\"_ _5\"></span>S.L.U<span class=\"_ _0\"></span>. (\"Impala <span class=\"_ _1\"></span>Terminals\") <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>the handling, <span class=\"_ _5\"></span>storage <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>shipping o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>opper <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ncentrates pro<span class=\"_ _1\"></span>duced <span class=\"_ _1\"></span>from Proyecto <span class=\"_ _c\"> </span>Riotinto. <span class=\"_ _c\"> </span>The <span class=\"_ _c\"> </span>agreement <span class=\"_ _c\"> </span>covered <span class=\"_ _c\"> </span>total <span class=\"_ _c\"> </span>export <span class=\"_ _c\"> </span>concentrate <span class=\"_ _c\"> </span>volumes <span class=\"_ _c\"> </span>produced <span class=\"_ _c\"> </span>from Proyecto <span class=\"_ _e\"></span>Riotinto <span class=\"_ _e\"></span>for th<span class=\"_ _0\"></span>ree <span class=\"_ _e\"></span>years <span class=\"_ _e\"></span>for v<span class=\"_ _0\"></span>olumes <span class=\"_ _e\"></span>not <span class=\"_ _0\"></span>committed <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>Trafigura <span class=\"_ _e\"></span>under <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>o<span class=\"_ _1\"></span>fftake <span class=\"_ _e\"></span>agreement and for the life of mine for th<span class=\"_ _0\"></span>e volumes committed to T<span class=\"_ _0\"></span>rafigura under its offtake ag<span class=\"_ _0\"></span>reement. In <span class=\"_ _e\"></span>S<span class=\"_ _1\"></span>eptember <span class=\"_ _e\"></span>2018, the <span class=\"_ _e\"></span>Company <span class=\"_ _0\"></span>entered <span class=\"_ _e\"></span>into an <span class=\"_ _e\"></span>amendment <span class=\"_ _e\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>the<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2015 <span class=\"_ _e\"></span>Port Handli<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>Agreement, which included improved fin<span class=\"_ _0\"></span>ancial terms and a five year extensi<span class=\"_ _0\"></span>on. As at year end 31 December<span class=\"_ _0\"></span> 2024 and 2023, Impala <span class=\"_ _0\"></span>Terminals was part of the Trafi<span class=\"_ _0\"></span>gura Group, under<span class=\"_ _0\"></span> joint control. During <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>management <span class=\"_ _5\"></span>carried <span class=\"_ _5\"></span>out <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reassessment <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>its <span class=\"_ _5\"></span>relationship <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>Impala <span class=\"_ _5\"></span>Terminals <span class=\"_ _5\"></span>in accordance with <span class=\"_ _1\"></span>IAS 24 <span class=\"_ _1\"></span>requirements and concluded that <span class=\"_ _1\"></span>Impala <span class=\"_ _1\"></span>Terminals is a <span class=\"_ _1\"></span>related party <span class=\"_ _1\"></span>of the Group. <span class=\"_ _6\"> </span>These  t<span class=\"_ _0\"></span>ransactions <span class=\"_ _6\"> </span>with <span class=\"_ _6\"> </span>r<span class=\"_ _1\"></span>elated <span class=\"_ _f\"> </span>parties <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>at<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>arm\u2019s  le<span class=\"ff1\">ngth <span class=\"_ _6\"> </span>basis <span class=\"_ _f\"> </span>in <span class=\"_ _6\"> </span>a  sim<span class=\"_ _0\"></span>ilar <span class=\"_ _f\"> </span>manner <span class=\"_ _6\"> </span>to </span>transactions with third pa<span class=\"_ _0\"></span>rties. In <span class=\"_ _5\"></span>December <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>the <span class=\"_ _3\"></span>Com<span class=\"_ _0\"></span>pany <span class=\"_ _5\"></span>entered <span class=\"_ _5\"></span>into <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>extens<span class=\"_ _0\"></span>ion <span class=\"_ _5\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _5\"></span>service <span class=\"_ _5\"></span>agreement <span class=\"_ _5\"></span>with <span class=\"_ _5\"></span>Impala Terminals <span class=\"_ _5\"></span>for <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>handling, <span class=\"_ _5\"></span>storage <span class=\"_ _5\"></span>and <span class=\"_ _5\"></span>shipping <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>copper <span class=\"_ _5\"></span>concentrates <span class=\"_ _5\"></span>produced <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>m <span class=\"_ _5\"></span>Proyecto<span class=\"_ _0\"></span> Riotinto <span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>similar <span class=\"_ _1\"></span>terms <span class=\"_ _5\"></span>than <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>2015 <span class=\"_ _5\"></span>agreement <span class=\"_ _1\"></span>and <span class=\"_ _5\"></span>the <span class=\"_ _5\"></span>extension <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>2018. <span class=\"_ _5\"></span>This <span class=\"_ _5\"></span>extension <span class=\"_ _5\"></span>has <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> term <span class=\"_ _4\"> </span>of <span class=\"_ _6\"> </span>approximately <span class=\"_ _4\"> </span>five <span class=\"_ _4\"> </span>years <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>covers <span class=\"_ _4\"> </span>the <span class=\"_ _4\"> </span>concentrate <span class=\"_ _4\"> </span>volumes <span class=\"_ _4\"> </span>produced <span class=\"_ _6\"> </span>for <span class=\"_ _4\"> </span>export <span class=\"_ _6\"> </span>from Proyecto <span class=\"_ _e\"></span>Riotinto <span class=\"_ _e\"></span>that <span class=\"_ _e\"></span>are <span class=\"_ _0\"></span>not <span class=\"_ _e\"></span>already <span class=\"_ _e\"></span>committed <span class=\"_ _e\"></span>to <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Trafigura <span class=\"_ _e\"></span>Group <span class=\"_ _e\"></span>under <span class=\"_ _e\"></span>its <span class=\"_ _e\"></span>offtake <span class=\"_ _0\"></span>agreement.<span class=\"_ _3c\"> </span> 31.4 Year-end balances wit<span class=\"_ _0\"></span>h shareholders and their j<span class=\"_ _0\"></span>oint ventures <table class=\"s w35a h14e\" id=\"_11aba49e-831a-4533-a67a-c55706192020\"><tr><td class=\"c x16d y1538 w1f5 h16\"><div class=\"t m0 x5 h12 y43 ff9 fs0 fc3 sc0 ls0 ws0\">(Euro 000\u2019s)<span class=\"ff1\"> </span></div></td><td class=\"c x2db y1538 w1f6 h16\"><div class=\"t m0 x58 h2 y43 ff2 fs0 fc4 sc0 ls0 ws0\">31 Dec 2024 </div></td><td class=\"c x2dc y1538 w1f7 h16\"><div class=\"t m0 x20 h12 y43 ff1 fs0 fc4 sc0 ls0 ws0\">31 Dec 2023<span class=\"fc3\"> </span></div></td></tr><tr><td class=\"c x16d y1539 w1f5 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Receivable from shareholder (N<span class=\"_ _0\"></span>ote <span class=\"ls3\">20</span>) </div></td><td></td><td></td></tr><tr><td class=\"c x150 y153a w35b h14f\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\">Trafigura Pte. Ltd<span class=\"_ _3c\"> </span></div></td><td class=\"c x2db y153b w1f6 h2a\"><div class=\"t m0 xb9 h2 y4b8 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x2dc y153b w1f7 h2a\"><div class=\"t m0 xb9 h12 y4b8 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x2dd y153c w35c hec\"><div class=\"t m0 x14f h12 y1288 ff1 fs0 fc1 sc0 ls0 ws0\"><span class=\"ff9\">\u2013</span> Debtor balance- subject to<span class=\"_ _0\"></span> provisional pricing<span class=\"_ _3c\"> </span></div></td><td class=\"c x2db y153d w1f6 h10\"><div class=\"t m0 xb9 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">1,042 </div></td><td class=\"c x2dc y153d w1f7 h10\"><div class=\"t m0 xb9 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">5,054 </div></td></tr><tr><td class=\"c x16d y153e w1f5 h10\"><div class=\"t m0 x5 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">Payable from joint ventur<span class=\"_ _0\"></span>e of shareholder (Note 26) </div></td><td></td><td></td></tr><tr><td class=\"c x16d y153f w1f5 h10\"><div class=\"t m0 x5 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">Impala Terminals Huel<span class=\"_ _0\"></span>va S.L.U. - Payable balance </div></td><td class=\"c x2db y153f w1f6 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">(109) </div></td><td class=\"c x2dc y153f w1f7 h10\"><div class=\"t m0 x84 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">(179) </div></td></tr><tr><td></td><td class=\"c x2db y1540 w1f6 h10\"><div class=\"t m0 x15 h2 y43 ff2 fs0 fc1 sc0 ls0 ws0\">(109) </div></td><td class=\"c x2dc y1540 w1f7 h10\"><div class=\"t m0 x84 h12 y43 ff1 fs0 fc1 sc0 ls0 ws0\">(179) </div></td></tr></table>The above debtor balance a<span class=\"_ _0\"></span>rising from the agreemen<span class=\"_ _0\"></span>ts between Trafigura and Im<span class=\"_ _0\"></span>pala (Note 3<span class=\"_ _1\"></span>1.3), bear no interest and is <span class=\"_ _0\"></span>repayable on demand. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "33. Contingen<span class=\"_ _0\"></span>t liabilities Judicial and administrati<span class=\"_ _0\"></span>ve cases  In <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>normal  cou<span class=\"_ _0\"></span>rse <span class=\"_ _f\"> </span>of  b<span class=\"_ _e\"></span>usiness,  the<span class=\"_ _0\"></span>  G<span class=\"_ _0\"></span>roup  m<span class=\"_ _e\"></span>ay  be <span class=\"_ _6\"> </span>involved <span class=\"_ _6\"> </span>in  legal <span class=\"_ _f\"> </span>proceedings, <span class=\"_ _6\"> </span>claims <span class=\"_ _f\"> </span>and assessments. <span class=\"_ _31\"></span>S<span class=\"_ _1\"></span>uch <span class=\"_ _e\"></span>matters <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>subject <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>many <span class=\"_ _e\"></span>uncertainties, <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>outcomes <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>not <span class=\"_ _0\"></span>predictable <span class=\"_ _e\"></span>with<span class=\"_ _0\"></span> assurance. Leg<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fees for <span class=\"_ _5\"></span>such matters <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>expensed <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>incurred <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>accrues <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>adverse<span class=\"_ _0\"></span> outcomes as they become<span class=\"_ _0\"></span> probable and estimable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "33. Contingen<span class=\"_ _0\"></span>t liabilities Judicial and administrati<span class=\"_ _0\"></span>ve cases  In <span class=\"_ _f\"> </span>the <span class=\"_ _6\"> </span>normal  cou<span class=\"_ _0\"></span>rse <span class=\"_ _f\"> </span>of  b<span class=\"_ _e\"></span>usiness,  the<span class=\"_ _0\"></span>  G<span class=\"_ _0\"></span>roup  m<span class=\"_ _e\"></span>ay  be <span class=\"_ _6\"> </span>involved <span class=\"_ _6\"> </span>in  legal <span class=\"_ _f\"> </span>proceedings, <span class=\"_ _6\"> </span>claims <span class=\"_ _f\"> </span>and assessments. <span class=\"_ _31\"></span>S<span class=\"_ _1\"></span>uch <span class=\"_ _e\"></span>matters <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>subject <span class=\"_ _e\"></span>to <span class=\"_ _0\"></span>many <span class=\"_ _e\"></span>uncertainties, <span class=\"_ _31\"></span>and <span class=\"_ _0\"></span>outcomes <span class=\"_ _e\"></span>are <span class=\"_ _e\"></span>not <span class=\"_ _0\"></span>predictable <span class=\"_ _e\"></span>with<span class=\"_ _0\"></span> assurance. Leg<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fees for <span class=\"_ _5\"></span>such matters <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>expensed <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>incurred <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>accrues <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>adverse<span class=\"_ _0\"></span> outcomes as they become<span class=\"_ _0\"></span> probable and estimable. 34. Commitme<span class=\"_ _0\"></span>nts There <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>no <span class=\"_ _e\"></span>minimum <span class=\"_ _0\"></span>exploration <span class=\"_ _e\"></span>requirements <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>Proyecto Ri<span class=\"_ _0\"></span>otinto. <span class=\"_ _e\"></span>Ho<span class=\"_ _1\"></span>wever, <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>obliged to pay <span class=\"_ _1\"></span>local land <span class=\"_ _1\"></span>taxes which currently are <span class=\"_ _1\"></span>approximately \u20ac235,000 per year <span class=\"_ _1\"></span>in Spain and <span class=\"_ _1\"></span>the Group is required to maintain th<span class=\"_ _0\"></span>e Riotinto site in complianc<span class=\"_ _0\"></span>e with all applicable regulatory requiremen<span class=\"_ _0\"></span>ts. In 2012, <span class=\"_ _1\"></span>ARM <span class=\"_ _1\"></span>entered <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>a 50/50 <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>venture <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>Rumbo to <span class=\"_ _1\"></span>evaluate <span class=\"_ _1\"></span>and explo<span class=\"_ _1\"></span>it the <span class=\"_ _1\"></span>potential o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>class B <span class=\"_ _1\"></span>resources <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the tailings <span class=\"_ _1\"></span>dam <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>waste areas <span class=\"_ _1\"></span>at Proyecto <span class=\"_ _1\"></span>Riotinto (mainly <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>gold and silver in <span class=\"_ _0\"></span>the old gossan t<span class=\"_ _0\"></span>ailings). Under the j<span class=\"_ _0\"></span>oint venture agreement,<span class=\"_ _0\"></span> ARM will be <span class=\"_ _0\"></span>the operator of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture, <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>reimburse <span class=\"_ _e\"></span>Rumbo f<span class=\"_ _0\"></span>or the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costs <span class=\"_ _e\"></span>associated with <span class=\"_ _31\"></span>the application<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>classification of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Class <span class=\"_ _1\"></span>B <span class=\"_ _1\"></span>resources and <span class=\"_ _5\"></span>will fund <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>initial <span class=\"_ _1\"></span>expenditure of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>feas<span class=\"_ _1\"></span>ibility study <span class=\"_ _1\"></span>up <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>maximum o<span class=\"ff9\">f <span class=\"_ _0\"></span>\u20ac2.0 <span class=\"_ _0\"></span>million. <span class=\"_ _0\"></span>Costs <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>then <span class=\"_ _e\"></span>bor<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>joint <span class=\"_ _e\"></span>venture <span class=\"_ _0\"></span>partners in <span class=\"_ _e\"></span>accordance <span class=\"_ _0\"></span>with <span class=\"_ _e\"></span>their respective<span class=\"_ _e\"></span> </span>ownership interests. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "34. Commitme<span class=\"_ _0\"></span>nts There <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>no <span class=\"_ _e\"></span>minimum <span class=\"_ _0\"></span>exploration <span class=\"_ _e\"></span>requirements <span class=\"_ _0\"></span>at <span class=\"_ _e\"></span>Proyecto Ri<span class=\"_ _0\"></span>otinto. <span class=\"_ _e\"></span>Ho<span class=\"_ _1\"></span>wever, <span class=\"_ _e\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _e\"></span>obliged to pay <span class=\"_ _1\"></span>local land <span class=\"_ _1\"></span>taxes which currently are <span class=\"_ _1\"></span>approximately \u20ac235,000 per year <span class=\"_ _1\"></span>in Spain and <span class=\"_ _1\"></span>the Group is required to maintain th<span class=\"_ _0\"></span>e Riotinto site in complianc<span class=\"_ _0\"></span>e with all applicable regulatory requiremen<span class=\"_ _0\"></span>ts. In 2012, <span class=\"_ _1\"></span>ARM <span class=\"_ _1\"></span>entered <span class=\"_ _1\"></span>into <span class=\"_ _1\"></span>a 50/50 <span class=\"_ _1\"></span>joint <span class=\"_ _1\"></span>venture <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>Rumbo to <span class=\"_ _1\"></span>evaluate <span class=\"_ _1\"></span>and explo<span class=\"_ _1\"></span>it the <span class=\"_ _1\"></span>potential o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>class B <span class=\"_ _1\"></span>resources <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the tailings <span class=\"_ _1\"></span>dam <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>waste areas <span class=\"_ _1\"></span>at Proyecto <span class=\"_ _1\"></span>Riotinto (mainly <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>gold and silver in <span class=\"_ _0\"></span>the old gossan t<span class=\"_ _0\"></span>ailings). Under the j<span class=\"_ _0\"></span>oint venture agreement,<span class=\"_ _0\"></span> ARM will be <span class=\"_ _0\"></span>the operator of<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>joint <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>enture, <span class=\"_ _e\"></span>will <span class=\"_ _0\"></span>reimburse <span class=\"_ _e\"></span>Rumbo f<span class=\"_ _0\"></span>or the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costs <span class=\"_ _e\"></span>associated with <span class=\"_ _31\"></span>the application<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for <span class=\"_ _e\"></span>classification of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Class <span class=\"_ _1\"></span>B <span class=\"_ _1\"></span>resources and <span class=\"_ _5\"></span>will fund <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>initial <span class=\"_ _1\"></span>expenditure of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>feas<span class=\"_ _1\"></span>ibility study <span class=\"_ _1\"></span>up <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>maximum o<span class=\"ff9\">f <span class=\"_ _0\"></span>\u20ac2.0 <span class=\"_ _0\"></span>million. <span class=\"_ _0\"></span>Costs <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>then <span class=\"_ _e\"></span>bor<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>joint <span class=\"_ _e\"></span>venture <span class=\"_ _0\"></span>partners in <span class=\"_ _e\"></span>accordance <span class=\"_ _0\"></span>with <span class=\"_ _e\"></span>their respective<span class=\"_ _e\"></span> </span>ownership interests. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "35. Significant events Ongoing geopolitical events are impacting the global economy, but the full implications cannot yet be predicted. Key impacts include higher and more volatile input costs and disruptions to freight and logistics. The financial consequences of these events cannot be estimated with any reasonable degree of certainty at this stage. \u2022  On 9 February 2024, the Company issued 20,000 ordinary shares of 7.5p in the Company pursuant to an exercise of share options by a former employee. \u2022  On 25 April 2024, BlackRock, Inc., shareholder of the Company, decreased its voting rights from 4.07% to 4.05%, and on 26 April decreased its voting rights to 3.97%. \u2022  Following the publication the prospectus in relation to the admission of its ordinary shares (\"Ordinary  Shares\")  to  the  premium  listing  segment  of  the  Official  List  of  the  Financial Conduct Authority (\"FCA\"), which took place on 24 April 2024, Atalaya was admitted to the premium listing segment and to trading on London Stock Exchange plc's main market for listed securities (together, \"Admission\") on 29 April and cancelled from trading on AIM. \u2022  On  7  May  2024,  the  Company  issued  66,500  ordinary  shares  of  7.5p  in  the  Company pursuant to an exercise of share options by non-PDMR employees. \u2022  On  22  May  2024,  the  Company  issued  600,000  ordinary  shares  of  7.5p  in  the  Company pursuant to an exercise of share options by a PDMR employee. \u2022  On 12 June 2024, the Company announced that in accordance with the Company\u2019s Long Term  Incentive  Plan  2020  which  was  approved  by  shareholders  at  the  Annual  General Meeting  on  25  June  2020,  it  has  granted  1,305,000  share  options  to  PDMR  and  other management. \u2022  On  27  June  2024,  the  Company  issued  193,334  ordinary  shares  of  7.5p  in  the  Company pursuant to an exercise of share options by an employee. \u2022  On  17  July  2024,  Cobas  Asset  Management  SGIIC,  S.A.,  shareholder  of  the  Company, increased its voting rights from 10.04% to 15.04%. \u2022  Following the approval of Resolution 10 by the Company's shareholders at its 2024 Annual General Meeting, which took place on 27 June 2024, the 2023 Final Dividend of US$0.04 per ordinary share was paid on 9 August 2024. \u2022  On 13 August 2024, the Company's Board of Directors elected to declare a 2024 Interim Dividend of US$0.04 per ordinary share, which is equivalent to approximately 3.1 pence per share. Dividend was paid on 19 September 2024. \u2022  On 15 October 2024, the Company announced that Neil Gregson, Chairman of the Company, purchased 5,000 ordinary shares in Atalaya at an average price of 343.0 pence per share. \u2022  On 29 October 2024, the Company announced that Carole Whittall was succeeding Hussein Barma as Chair of the Audit Committee of its Board of Directors with immediate effect. \u2022  On 19 November 2024, the Company entered into two binding agreements with Mineral Prospektering i Sverige AB (\"MPS\") to earn a 75% interest in the Skellefte Belt Project and Rockliden  Project  in  Sweden,  both  located  in  highly  prospective  VMS  districts.  Atalaya committed US$3 million over 24 months, with the option to invest up to a further US$9 million in each project. Initial exploration identified key targets, with drilling planned for the winter season. \u2022  On 2 December 2024, Atalaya was notified that Jes\u00fas Fern\u00e1ndez, a PDMR, purchased 13,912 ordinary shares at an average price of 350.0 pence per share. Following this purchase, Mr Fern\u00e1ndez held a total of 106,412 ordinary shares, representing 0.076% of the  Company\u2019s issued share capital. \u2022  On 22 December 2024, the Company granted 150,000 share options under its Long Term Incentive  Plan  2020  (LTIP2020),  approved  by  shareholders  on  25  June  2020.The  options expire on 21 December 2029, have an exercise price of 333.50 pence per share, and vest in three equal tranches\u2014one-third on grant, with the remainder vesting equally on the first and second anniversaries of the grant date. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfSignificantEventsAndTransactions",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "35. Events after <span class=\"_ _0\"></span>the reporting p<span class=\"_ _0\"></span>eriod \u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff9\">On <span class=\"_ _e\"></span>10 <span class=\"_ _0\"></span>January <span class=\"_ _e\"></span>2025, <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>Mining C<span class=\"_ _0\"></span>opper, <span class=\"_ _e\"></span>S.A. <span class=\"_ _0\"></span>(formerly <span class=\"_ _31\"></span>Atalaya <span class=\"_ _0\"></span>Mining <span class=\"_ _e\"></span>Plc) <span class=\"_ _e\"></span>co<span class=\"_ _1\"></span>mpleted<span class=\"_ _0\"></span> </span></span>its re-domiciliation t<span class=\"_ _0\"></span>o Spain. Trading under<span class=\"_ _0\"></span> the new name became<span class=\"_ _0\"></span> effective at 8:00 A<span class=\"_ _0\"></span>M, and the nominal value of sh<span class=\"_ _0\"></span>ares changed from 7.5p to<span class=\"_ _0\"></span> \u20ac0.09.<span class=\"ff1\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff9\">On <span class=\"_ _7\"> </span>15 <span class=\"_ _7\"> </span>January <span class=\"_ _7\"> </span>2025,  the <span class=\"_ _7\"> </span>Board <span class=\"_ _7\"> </span>announced <span class=\"_ _7\"> </span>the  appo<span class=\"_ _1\"></span>intment  o<span class=\"_ _1\"></span>f <span class=\"_ _7\"> </span>Mar\u00eda <span class=\"_ _7\"> </span>del  Coriseo </span></span>(\"Coriseo\") <span class=\"_ _b\"> </span>Gonz\u00e1lez-Izquierdo <span class=\"_ _b\"> </span>Revilla <span class=\"_ _b\"> </span>as <span class=\"_ _d\"> </span>an <span class=\"_ _d\"> </span>indepen<span class=\"_ _0\"></span>dent <span class=\"_ _d\"> </span>non-executive <span class=\"_ _b\"> </span>director<span class=\"lse\">, </span>effective 14 January 2025.<span class=\"ff1\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2\"> </span><span class=\"ff9\">On <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>January <span class=\"_ _e\"></span>2025, <span class=\"_ _e\"></span>Atalaya <span class=\"_ _e\"></span>received <span class=\"_ _e\"></span>notification <span class=\"_ _e\"></span>that <span class=\"_ _31\"></span>N<span class=\"_ _1\"></span>eil <span class=\"_ _31\"></span>Gregso<span class=\"_ _1\"></span>n, <span class=\"_ _31\"></span>No<span class=\"_ _1\"></span>n-Executive <span class=\"_ _e\"></span>Chair, </span></span>purchased <span class=\"_ _5\"></span>2,800 <span class=\"_ _5\"></span>ordinary<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>shares <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>\u20ac0.09 <span class=\"_ _1\"></span>nominal <span class=\"_ _5\"></span>value <span class=\"_ _5\"></span>at <span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>average <span class=\"_ _1\"></span>price <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>347.28 pence per share.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:549300QNQPXVRXGXOX56",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}