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"value": "1. BACKGROUND a) Organisation and operations These consolidated financial statements are prepared by ASTARTA HOLDING PLC (the \u201dCompany\u201d), the Company is a Cyprus public limited company and registered under the Cyprus Companies Law, Cap. 113. The Company was incorporated as ASTARTA Holding N.V. in Amsterdam, the Netherlands, on 9 June 2006. On 06 April 2022 the Board of Directors of ASTARTA Holding N.V. adopted a resolution on the approval of the proposal of the Board to convert ASTARTA Holding N.V., a public limited company (naamloze vennootschap) governed by Dutch law, into ASTARTA HOLDING PLC, a public limited company governed by Cyprus Companies Law, Cap. 113, i.e. by way of a cross-border migration of the registered office of the Company without its dissolution or liquidation followed by its subsequent reregistration in accordance with Cyprus Companies Law, Cap. 113. On 16 June 2022 conversion proposal was approved on Annual General meeting of shareholders. With effect from 16 September 2022, the Company\u2019s registered office and corporate domicile was transferred to Cyprus and the Company is registered in the Registrar of Companies in Cyprus. On and from 16 September 2022, the Company\u2019s legal address is Lampousas 1, 1095, Nicosia, Cyprus. On 4 July 2006 the shareholders of the Company contributed their shares in the Cyprus based company Ancor Investments Ltd to ASTARTA HOLDING PLC. After the contribution, ASTARTA HOLDING PLC owns 100% of share capital of Ancor Investment Ltd. Ancor Investments Ltd owns 99.99% of the capital of LLC Firm \u201dAstarta-Kyiv\u201d (Astarta-Kyiv) registered in Ukraine, which in turn controls a number of subsidiaries in Ukraine (hereinafter the Company and its subsidiaries are collectively referred to as the \u201dGroup\u201d or \u201cAstarta\u201d). On 16 August 2006 the Company\u2019s shares were admitted for trading on the Warsaw Stock Exchange. The first quotation of the shares on the Warsaw Stock Exchange took place on 17 August 2006. The Group specializes in sugar production, crop growing, soybean processing and cattle farming. The croplands, sugar and soybean processing plants and cattle operations are mainly located in the Poltava, Vinnytsia, Khmelnytsky, Chernihiv, Cherkasy and Kharkiv oblasts (administrative regions) of Ukraine. The Group's business is vertically integrated because sugar is produced primarily using own-grown sugar beet and soybeans processed are also grown in-house. The number of employees were presented as follows: 2022 2021 operating personnel 5 181 3 533 administrative personnel 1 013 982 sales personnel 363 285 non-operating personnel 34 20 Total number of employees 6 591 4 820 b) Ukrainian business environment The events which led to the annexation of Crimea by the Russian Federation in February 2014 and the conflict in the East of Ukraine which started in spring 2014 have not been resolved to date. On 24 February 2022 the Russian Federation started full-scale military invasion of Ukraine. Following that the Ukrainian government introduced a martial law throughout Ukraine. Under martial law the National Bank of Ukraine (\u201cNBU\u201d) introduced a range of temporary restrictions that had impact on the economic environment, such as restriction of cross-border payments in foreign currency, fixing the official exchange rate for USD as of 24 February 2022 at 29,25 UAH per 1 USD, suspending debit transactions from the accounts of residents of the state that carried out an armed aggression against Ukraine. On 20 July 2022 the NBU increased the official exchange rate for USD by 25% up to 36,57 UAH per 1 USD. On 3 June 2022 the NBU increased the refinancing rate from 10% up to 25%. These measures were designed to preserve the stability of the Ukrainian financial system, support the Armed Forces of Ukraine and functioning of critical infrastructure. ANNUAL REPORT 2022
Inflation picked up ahead of the military invasion and continued to unfold after the Russian invasion of Ukraine on
24 February. Food and fuel experienced the highest spikes due to surging demand and disruptions in supply chains.
Disrupted logistics and higher production costs along with increase in global energy prices continues to fuel inflation
in Ukraine.
On 15 March 2022 the Verkhovna Rada of Ukraine (Parliament) adopted the following tax amendments in Ukraine
until the end of martial law:
\u2022 Cancellation of excise duties on fuel and decrease in VAT rate for fuel imports from 20% to 7%. On 30
September 2022 the excise duties on fuel were reintroduced at EUR100 per 1000 liters except for the
needs of the Ministry of Defense during the martial law;
\u2022 Annual revenue limit for applying simplified taxation system and pay a single tax increased from UAH10mn
up to UAH10bn and the tax rate fixed at 2%, with no eligibility criteria on the number of employees applied;
\u2022 Landowners were exempt from paying the land tax and land leases in the areas where military hostilities
were taking place or at the temporarily occupied or contaminated with military munition territories (The list
of such territories was determined by the Cabinet of Ministers of Ukraine), with the period of exemption
applicable from March 2022 to December 31 of the year following the year during which the martial law to
be lifted;
\u2022 Transactions on voluntary transfer of any inventory, provision of services to the Armed Forces of Ukraine and
territorial defense units were not taxed;
\u2022 Penalties for violating tax laws were not imposed;
\u2022 Amount of VAT paid on the value of purchased goods and services to be included in the tax credit on the
basis of primary documents instead of registration of tax invoices in the Unified Register of Tax Invoices
(\u201cURTI\u201d) (Registration of tax invoices in URTI to be completed within six months after the end of martial law);
\u2022 Environmental tax on facilities located in areas of military hostilities or temporarily occupied territories was
cancelled for 2022;
In March 2022 the government introduced a zero quota on exports of mineral fertilizers, cattle, cattle meat, rye,
buckwheat, millet, sugar and table salt. Exports of wheat, corn, chicken meat, eggs, sunflower oil were subject to
licensing. Export of gas was prohibited.
Following the Russian invasion of Ukraine the seaports became blocked and the transportation of goods by Black
and Azov seas stopped. Transportation of goods continued only by railways and trucks. On 22 July 2022 Turkey,
Russia, Ukraine, and the UN signed a deal to unblock three Ukrainian ports on the Black Sea to export food. On 1
August 2022 the first ship carrying Ukrainian grain left the port of Odesa for the first time since the start of the
Russian invasion. Grain deal was further prolonged in November 2022 for 120 days and then in March 2023 for the
next 120 days.
The Ukrainian government took various measures to support agricultural operations in Ukraine. The government
approved a mechanism of state guarantees for the loans to small and medium-sized farmers.
Ukraine\u2019s economic growth depends upon resolving the Russian invasion of Ukraine, successful implementation of
necessary reforms the recovery strategy by the Ukrainian government and cooperation with international donors.
The ongoing political and economic uncertainties persist due to the Russian military invasion of Ukraine in
February 2022 and they continue to affect the Ukrainian economy and the Group\u2019s business.
2. BASIS OF PREPARATION
a) Statement of compliance
These consolidated financial statements are prepared in accordance with International Financial Reporting
Standards as adopted by the European Union (IFRS-EU) and the requirements of the Cyprus Companies Law Cap.
113. The consolidated financial statements were authorized by the Board of Directors on 21 April 2023.
b) Going Concern
On 24 February 2022 Russia initiated a full-scale military invasion of Ukraine. This was followed up by the immediate
enactment of martial law by the government of Ukraine and corresponding introduction of the related temporary
restrictions that impact the economic environment. Considering the above, Astarta has assessed the going concern
assumption based on which the financial statements have been prepared.
ANNUAL REPORT 2022 139 Geographical diversification of the Group\u2019s assets\u2019 location allows it to keep most of the assets apart from the regions under intense military hostilities. The assets of the Group are located in the Central part of Ukraine (the Poltava region), the Northern part of Ukraine (the Chernihiv region), the East (the Kharkiv region) and the Western part (the Khmelnytskyi, Vinnytsya, Zhytomyr and Ternopil regions). As at the date of the issue of these consolidated financial statements: \u2022 intensive military hostilities have been localized in the regions, where Astarta does not operate its key assets; \u2022 no critical assets preventing the Group from continuing operations have been damaged; \u2022 no material assets have been lost or located on uncontrolled territories. Agricultural subsidiaries of the Group perform maintenance operations to be ready for the start of spring planting. In 2023 the Group plans to operate all of its sugar plants. The processing of sugar beets from 2021/22 agricultural season was continuing in January 2023 due to adverse weather conditions for harvesting of sugar beet. As of the date of the issue of these consolidated financial statements, the soybean processing plant operated at its normal crushing capacity. The management of the Group expects to continue shipments of the goods to local buyers and to nearby EU countries. In-house agricultural and office IT solutions allow Astarta to support business processes remotely under current conditions if needed. However, in case of any disruption to centralized systems, all operating subsidiaries can operate autonomously. Astarta continues to sell crops, sugar, milk and soybean crushing products on the domestic market. Since exports by means of sea are partly limited, the Group also realises export sales via railway and using trucks. Astarta is not trading with the entities on the Ukrainian, EU and US sanctions lists or entities associated with the individuals under those sanctions. As at 31 December 2022 the Group was in compliance with covenants on its loans. The Group does not foresee the breach of covenants during 2023. As at 31 December 2022 management also prepared the forecast of covenants up until and covering Q1 2024. Based on this, management expects that the Group will be able to meet the covenants for the upcoming 12 months from the date of these financial statements with considerable headroom for the contracted ratios. In management\u2019s view, the sustainability of headroom will be ensured through the stable level of external long-term debt amid further improvement of market conditions given a surplus of sugar on the domestic market but Ukrainian sugar producers can freely trade with EU markets at European prices since the EU lifted import duties on sugar for Ukraine and higher sugar prices that will positively affect 2023 financial results given the current stocks of sugar. Stable level of external long-term debt will be maintained through the servicing of existing debt as per initial loan schedules. The Group repaid EUR 24 million of loans in January-March 2023. Management does not intend to attract additional long-term financing in 2023. As at 31 December 2022, The Group had EUR 42 million of undrawn bank facilities available. As of the date of these consolidated financial statements, condition and safety of the Group\u2019s assets are not significantly affected by the military invasion by the Russian Federation and the operating, logistic processes were reassessed by the Group to ensure continuity of its business, as described above. Management is taking appropriate actions to continuously revise its businesses processes and practices and prepared a 12 months budget based on the assumption that the degree of intensity of military hostilities in the regions where the Group\u2019s assets are located and the area of the Ukrainian territory currently invaded by the Russian troops is not largely increased; the Group is able to carry out sowing and harvesting of crops; the railway infrastructure performs its function and is used as a way of executing export sales due to limitation of seaports usage; it will be possible to operate sugar processing plants after harvesting sugar beet in 2023/24; the Group will be able to obtain export licenses for some of its agricultural products. While the Group\u2019s operations were not largely impacted so far and management prepared its 12 months budget based on the known facts and events, there is a significant uncertainty over the future development of the Russian armed intervention, its duration and short and long-term impact on the Group, its assets, employees and operations. There might be multiple scenarios of further development with unknown likelihood, and the magnitude of the impact on the Group might vary from significant to severe. This represents a single source of material uncertainty, which may cast significant doubt about the Group\u2019s ability to continue as a going concern and, therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business. Management is frequently ANNUAL REPORT 2022 140 assessing the current situation and making appropriate adjustments to its business operations to mitigate any affects on the Group. Based on these and other steps the Group is taking, management concluded that it is appropriate to prepare the consolidated financial statements on a going concern basis. c) Basis of consolidation These consolidated financial statements have been prepared on a going concern basis which assumes the Group will be able to realise its assets and discharge its liabilities in the normal course of business for the foreseeable future. The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2022. Subsidiaries are those investees that are controlled by the Group. Control is achieved when the Group exercises, or has rights, to variable returns from its involvement with the investee and can affect those returns through its power over the investee. Specifically, the Group controls an investee if and only if the Group has: \u2022 Power over the investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee) \u2022 Exposure, or rights, to variable returns from its involvement with the investee, and \u2022 The ability to use its power over the investee to affect its returns When the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: \u2022 The contractual arrangement with the other vote holders of the investee \u2022 Rights arising from other contractual arrangements \u2022 The Group\u2019s voting rights and potential voting rights The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the statement of comprehensive income from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. If the Group loses control over a subsidiary, it: \u2022 Derecognises the assets (including goodwill) and liabilities of the subsidiary \u2022 Derecognises the cumulative translation differences recorded in equity \u2022 Recognises the fair value of the consideration received \u2022 Recognises the fair value of any investment retained \u2022 Recognises any surplus or deficit in profit or loss \u2022 Reclassifies the parent\u2019s share of components previously recognised in OCI to profit or loss or retained earnings, as appropriate, as would be required if the Group had directly disposed of the related assets or liabilities. ANNUAL REPORT 2022 141 As at 31 December 2022 ASTARTA HOLDING PLC owns shares, directly and indirectly, in a number of subsidiaries with the following percentage of ownership: 31 December 2022 31 December 2021 Name of Subsidiaries: Activity Place of business, country % of ownership % of ownership Ancor Investments Ltd Trade and investment activities Cyprus 100,00% 100,00% LLC Firm \u201cAstarta-Kyiv\u201d Asset management Ukraine 99,99% 99,99% LLC \u201cAPO \u201cTsukrovyk Poltavshchyny\u201d Sugar production Ukraine 99,73% 99,73% LLC \u201cAgricultural company \u201cDovzhenko\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Trade\u201d Trade Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cDobrobut\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cMusievske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cGlobinskiy processing factory\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cInvestment company \u201cPoltavazernoproduct\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cList-Ruchky\u201d Agricultural Ukraine 74,99% 74,99% LLC \u201cAgropromgaz\u201d Trade Ukraine 99,97% 99,97% LLC \u201cKhmilnitske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cVolochysk-Agro\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cAstarta Prykhorollia\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cNika\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cZhytnytsya Podillya\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Service\u201d Service Ukraine 99,99% 99,99% LLC \"Tsukragroprom\" Sugar production Ukraine 99,99% 99,99% LLC \"Zerno-Agrotrade\" Storage and trade Ukraine 99,99% 99,99% LLC \"Novoorzhytskiy sugar plant\" Sugar production Ukraine 99,99% 99,99% LLC \"Globinskiy bioenergetichniy complex\" Sugar production Ukraine 99,99% 99,99% PE \"TMG\" Agricultural Ukraine 99,99% 99,99% LLC \"Eco Energy\" Agricultural Ukraine 99,99% 99,99% LLC \"Agri Chain\" Research and development Ukraine 99,99% 99,99% ALC \u201cNarkevitskiy sugar plant\u201d Sugar production Ukraine 99,99% 99,99% PJSC \"Ukrainian Agro-Insurance Company\" Insurance Ukraine 99,99% 99,99% Astarta Trading GmbH Trade Switzerland 100,00% 100,00% LLC \u201cAstarta Invest Service\u201d Land management Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Protein\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cPodil Agricultural Traditions\u201d* Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Eko Plus\u201d** Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Agricultural Traditions\u201d** Agricultural Ukraine 99,99% 0,00% Place of business of all subsidiaries has not changed since previous year. * On 14 February 2022 the Group purchased 100% shares of LLC \u201cPodil Agricultural Traditions\u201d which is a non-listed company located in Ukraine with the purpose to acquire land lease rights. Purchase of this entity is recognised as an acquisition of a group of assets that doesn\u2019t constitute a business. ** In September 2022 LLC \u201cChernihiv Eko Plus\u201d and LLC \u201cChernihiv Agricultural Traditions\u201d were established. d) Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non- controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition costs incurred are expensed and included in administrative expenses. ANNUAL REPORT 2022 142 If the business combination is achieved in stages, the acquisition date fair value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date through income statement. Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognised in the income statement. e) Basis of accounting The consolidated financial statements are prepared on a historical cost basis, except for buildings and machinery and equipment classified as property, plant and equipment accounted under revaluation model, biological assets at fair value less estimated costs to sell and agricultural produce stated at cost which is determined as fair value less estimated costs to sell at the point of harvest. f) Transactions eliminated on consolidation Intercompany balances and transactions, and any unrealised gains arising from intercompany transactions, are eliminated in preparing the consolidated financial statements. Unrealised gains arising from transactions with associate are eliminated to the extent of the Group\u2019s interest in the enterprise. Unrealised gains resulting from transactions with associates are eliminated against the investment in the associate. Unrealised losses are eliminated in the same way as unrealised gains except that they are only eliminated to the extent that there is no evidence of impairment. g) Net assets attributable to non-controlling participants in limited liability companies Substantially all the Group's subsidiaries are Ukrainian limited liability companies. Under Ukrainian law, a participant in a limited liability company may unilaterally withdraw from the company. In such case, the company is obliged to pay the withdrawing participant\u2019s a share of the net assets of the company not later than in 12 months from the date of the withdrawal. Redemption amount of participant\u2019s a share of the net assets of the company is assessed based on market value of net assets. Since the non-controlling participants in limited liability companies did not announce their intentions to withdraw, their interest was recognised as a non-current liability. Limited liability company\u2019s non- controlling participants\u2019 share in the net profit/loss is recorded as a finance expense. h) Functional and presentation currency Each entity in the Group determines its own functional currency and items included in the separate financial statements of each entity are measured using that functional currency. The functional currency of the Company and its Swiss and Cypriot subsidiaries is Euro (EUR). The operating subsidiaries registered in Ukraine have the Ukrainian hryvnia (UAH) as their functional currency. The consolidated financial statements are presented in UAH, which is a primary presentation currency, and all values are rounded to the nearest thousand, except when otherwise indicated. For the benefit of certain users, the Group also presents all numerical information in EUR. The translation of UAH denominated assets and liabilities into EUR in these consolidated financial statements does not necessarily mean that the Group could realise or settle in EUR the reported values of these assets and liabilities. Likewise, it does not necessarily mean that the Group could return or distribute the reported EUR value retained earnings to its shareholders. For the purpose of presenting financial information in EUR, assets and liabilities of the Ukrainian subsidiaries are translated from UAH to EUR using the official closing rates at each reporting date. Components of equity are translated at the historic rate. Annual realisation of revaluation surplus is translated at historical rate. Income and expense items are translated at the average exchange rates for the quarter, unless the exchange rates fluctuate significantly during that period, in which case the exchange rates at the dates of the transactions are used. Disclosure line items are translated using annual weighted average official exchange rate. For translation of UAH figures into EUR figures for the cash flow statement the Group uses average UAH/EUR exchange rate. For the purposes of presenting financial information in UAH, assets and liabilities of the subsidiaries for which functional currency in EUR are translated from EUR to UAH using the official closing rates at each reporting date and income and expenses are translated at the official spot rates at the date of transaction. Translation differences arising, if any, are recognised in other comprehensive income and accumulated in the Currency translation reserve. ANNUAL REPORT 2022 143 The principal Ukrainian Hryvnia (\u201cUAH\u201d) exchange rates used in the preparation of the consolidated financial statements are as follows: Currency Average reporting period rate Reporting date rate 2022 2021 31 December 2022 31 December 2021 EUR 34.00 32.30 38.95 30.92 USD 32.37 27.28 36.57 27.28 The average exchange rates for each period are calculated as the arithmetic mean of the exchange rates for all trading days during this period. The sources of exchange rates are the official rates set by the National Bank of Ukraine. All foreign exchange gain or loss that occurs on revaluation of monetary balances, presented in foreign currencies, is presented as a separate line in the Consolidated Income Statement. i) Critical accounting estimates and judgements in applying accounting policies The preparation of the consolidated financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and the reported amounts of assets, liabilities, income and expense and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. Estimates and judgements are continually evaluated and are based on management\u2019s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Management also makes certain judgements, apart from those involving estimations, in the process of applying the accounting policies. Other disclosures relating to the Group\u2019s exposure to risks and uncertainties includes: \u2022 Capital risk management Note 11 \u2022 Sensitivity analyses disclosures - fair value of biological assets Note 7 - impairment of property, plant and equipment Note 5 - fair value of property, plant and equipment Note 5 The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the following financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements are prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur. In the process of applying the Group\u2019s accounting policies, management has made the following estimates, which have the most significant effect on the amounts recognised in the consolidated financial statements. Impairment of property, plant and equipment The Group and its subsidiaries are required to perform impairment tests for their assets or cash-generating units when there is indication that an asset or a cash-generating unit (\u201cCGU\u201d) may be impaired. As of 31 December 2022, impairment test was performed. For the purpose of impairment testing, the Group identified four cash-generating units (CGUs): sugar, agricultural, soybean processing and cattle, which includes all classes of property, plant and equipment carried at fair value and at cost model. One of the determining factors in identifying a cash-generating unit is the ability to measure independent cash flows for that unit. Within the Group\u2019s identified cash-generating units a significant proportion of their output is input to another cash-generating unit. Therefore, judgement is needed in determining a cash- generating unit. Impairment testing is performed based on value-in-use calculation using the cash flow projection not exceeding the five-year period. Cash flow projection is based on the extrapolated actual data approved by the Group\u2019s Budget Committee, comprising CFO, CEO, Commercial Director, Head of Agricultural Production and Head of Processing of the Group and for the subsequent years - on the extrapolated forecasts based on the consumer price index. ANNUAL REPORT 2022 144 The most recent detailed calculations of impairment for all CGUs were performed as of 31 December 2022 by an independent appraiser, since the impairment test is an integral part of valuation of property, plant and equipment. Key assumptions made and reasonably possible changes in these assumptions are disclosed in Note 5. Judgement is required to determine principal assumptions made and the impact on the aggregate value-in-use calculation. Fair value of biological assets Due to the absence of an active market, the fair value of biological assets is estimated as the net present value the cash flows expected to be generated from the assets discounted at a current market-determined rate based on WACC with asset-specific adjustments. The fair value of biological assets is determined by the Group\u2019s own agricultural, sales and financial reporting experts based on production technological cards for each type of biological assets, following year\u2019s budget approved by the Group\u2019s Budget Committee and future market prices and economic outlooks. Key estimates and assumptions involved in the valuation apart from the discount rate are crop and milk yields, prices for crops, milk and meat and remaining production costs for crops and milk, and sensitivities to those are disclosed in Note 7. Fair valuation is made in accordance with IFRS 13 Fair Value Measurement. The Group\u2019s business by nature is highly susceptible to weather conditions planting and harvesting as well as during the time when crops are growing. Unexpected changes in weather conditions can impact the costs of production and the yields of crops, used in estimating the fair value of the biological assets, and ultimately have a significant impact on the Group\u2019s financial results. The Group continuously monitors forecasts and is taking necessary actions to minimise impact. Fair value of agricultural produce Management estimates the fair value of agricultural produce by reference to quoted prices in an active market. Fair valuation is made in accordance with IFRS 13 Fair Value Measurement. In addition, costs to sell at the point of harvest are estimated and deducted from the fair value. The fair value less costs to sell becomes the carrying value of inventories at the date of harvesting. A 10% increase or decrease in crops prices as at point of harvest in 2022 would result in an increase or decrease in the value of agriculture produce of UAH 315,316 thousand (EUR 8,095 thousand) as at 31 December 2022 (31 December 2021: UAH 262,808 thousand (EUR 8,488 thousand). Potential increase or decrease in crops\u2019 price determined at the point of harvest for crops sold during the year does not impact the Group\u2019s operating profit. Lease liabilities Management uses the following estimates for land lease liabilities calculation: \u2022 lease rate; \u2022 discount rate; \u2022 lease term. The Group includes into lease payments used in the measurement of the land lease liability the total amount of actual variable lease payments that comprise the lease rate that vary with changes in market lease rates. The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use assets. A 10% increase or decrease in lease payments as at 31 December 2022 would result in an increase or decrease in lease liabilities of UAH 425,121 thousand (EUR 10,914 thousand), (31 December 2021: UAH 387,342 thousand (EUR 12,526 thousand). The lease payments are discounted using the incremental borrowing rate since the interest rate implicit in the lease could not be determined. A 10 p.p. increase in discount rate at 31 December 2022 would result in a decrease in lease liabilities of UAH 201,697 thousand (EUR 5,178 thousand), (31 December 2021: UAH 182,431 thousand (EUR 5,900 thousand). A 10 p.p. decrease in discount rate at 31 December 2022 would result in an increase in lease liabilities of UAH 219,982 thousand (EUR 5,648 thousand), (31 December 2021: UAH 199,518 thousand (EUR 6,452 thousand). Extension and termination options are included in a number of leases across the Group. These terms are used to maximise operational flexibility in terms of managing contracts. In determining the land lease term, the management considers all facts and circumstances that create an economic incentive to exercise an extension option. Extension option is considered exercisable by the Group and is included in the measurement of assets and liabilities arising from warehouse and office premises lease. The lease term for the office premises is considered as 15 years and for ANNUAL REPORT 2022 145 the warehouses as 3 years as at each reporting date. For land lease the Group has considered an extension option as not exercisable as the long-term tenure of contracts best represents reasonably certain period of lease supported by the past history of termination of the lease agreements and expected pattern of use for the land leases. Depreciation Management estimates are necessary to identify the useful lives of property, plant and equipment. Management assesses the remaining useful lives in accordance with the current technical conditions of the assets and an estimated period during which the assets are expected to earn benefits for the Group. Were the estimated useful lives differ by 10% from the management\u2019s estimates, the impact on depreciation for the year ended 31 December 2022 would have to increase the latter by UAH 79,266 thousand (EUR 2,332 thousand), (31 December 2021: UAH 99,920 thousand (EUR 2,876 thousand) or decrease by UAH 76,542 thousand (EUR 2,252 thousand), (31 December 2021: UAH 93,602 thousand (EUR 2,694 thousand). 3. SIGNIFICANT ACCOUNTING POLICIES The following significant accounting policies are applied in the preparation of the consolidated financial statements: a) Foreign currency transactions Transactions in foreign currencies are translated to the functional currency of each entity at the official foreign exchange rate valid at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the foreign exchange rate valid at that date. Non- monetary assets and liabilities denominated in foreign currencies, which are stated at historical cost, are translated to the functional currency at the foreign exchange rate valid at the date of the transaction. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Foreign exchange differences arising from translation are recognised in the income statement. b) Property, plant and equipment Owned assets Buildings and constructions held for production, selling and distribution or administrative purposes, machinery and equipment are stated at their revalued amounts, being the fair value at the date of revaluation, less any subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Buildings and constructions, machinery and equipment are subject to revaluation with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. Increases in the carrying amount arising on revaluation are credited to other comprehensive income and increase the revaluation surplus in equity. At the date of the revaluation accumulated depreciation is eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. The revaluations are carried out by independent appraisers. A revaluation increase on property is recognised in other comprehensive income, except to the extent that it reverses a previous impairment recognised in the income statement. An impairment of property is recognised in the income statement, except to the extent that it reverses a previous revaluation increase recognised through other comprehensive income. An annual transfer from the asset revaluation reserve to retained earnings is made for the difference between depreciation based on the revalued carrying amount of the assets and depreciation based on the asset\u2019s original cost. Upon disposal, any revaluation reserve relating to the buildings, and machinery and equipment sold is transferred to retained earnings. Vehicles and other items of property, plant and equipment are stated at cost, net of accumulated depreciation and/or impairment losses, if any. The cost of an item of property, plant and equipment comprises (a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates; (b) any costs directly attributable to bringing the item to the location and condition necessary for it to be capable of operating in the manner intended by the management of the Group; (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. The cost of self-constructed assets includes the cost of material, direct labour and an appropriate part of production overheads. ANNUAL REPORT 2022 146 Construction is a tripartite building that does not have a roof, a foundation or a wall. Constructions are mainly used in agriculture and sugar production and are presented by hangars, silos, stockpile sites and grain dryings. Uninstalled equipment comprises costs directly related to the construction of property, plant and equipment including an appropriate allocation of directly attributable variable overheads that are incurred in the construction. The gain or loss arising on a sale or disposal of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement. Depreciation methods, useful lives and residual values are reviewed at each reporting date. The effect of any changes from previous estimates is accounted for as a change in the accounting estimate. Where an item of property, plant and equipment comprises major components having different useful lives, they are accounted for as separate items of property, plant and equipment. Subsequent expenditure Expenditure incurred to replace a component of an item of property, plant and equipment that is accounted for separately, is capitalized and the carrying amount of the component replaced is written off. Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the item of property, plant and equipment. All other expenditures are recognised in the income statement as expenses as incurred. Depreciation Depreciation of property, plant and equipment is charged to the income statement on a straight-line basis over the estimated useful lives of the individual assets. Depreciation commences when the item of property, plant and equipment is available for use. Land, assets under construction and uninstalled equipment are not depreciated. The estimated initial useful lives are as follows: c) Intangible assets, other than goodwill Intangible assets, which are acquired by the Group and which have finite useful lives, consist mainly of computer software. Software is stated at cost less accumulated amortization and impairment losses. Amortization is charged to the income statement in the expense category consistent with the function of an intangible asset on a straight-line basis over the estimated useful lives, normally 4 years. The amortization period and the amortization method for intangible asset with a finite useful life are reviewed at least at each year end. d) Leases The Group is a party to lease contracts as a lessee for, among others: \u2022 land plots; \u2022 building for office space and warehouses; \u2022 equipment. Leases are recognised, measured and presented in line with IFRS 16 Leases. Buildings Up to 50 years Constructions Up to 50 years Machinery and equipment Up to 20 years Vehicles Up to 10 years Other property, plant and equipment Up to 30 years ANNUAL REPORT 2022 147 The right-of-use assets are initially measured at cost, which comprises: \u2022 the amount of the initial measurement of the lease liability; \u2022 any lease payments made at or before the commencement date, less any lease incentives; \u2022 any initial direct costs incurred by the lessee; \u2022 an estimate of costs to be incurred by the lessee in dismantling and removing the underlying assets or restoring the site on which the assets are located. The commencement date is the date on which a lessor makes an underlying asset available for use by a lessee. After the commencement date the right-of-use assets are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any re-measurement of the lease liability. Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use assets is depreciated over the underlying assets\u2019 useful lives. Depreciation on the items of the right-of-use assets is calculated using the straight-line method over their estimated useful lives as follows: Useful lives in years Land 1 to 49 Buildings 1 to 15 Machinery 1 to 5 Motor vehicles 1 to 3 The lease term determined by the Group comprises: \u2022 non-cancellable period of lease contracts; \u2022 periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; \u2022 periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the incremental borrowing rate as of the commencement date of the contract. Lease liabilities include the net present value of the following lease payments: \u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable, and \u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date. The lease liability is measured subsequently at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate and when there is a change in the Group\u2019s assessment of whether it will exercise extension or termination option. Each lease payment is allocated between the liability and interest expense on lease liability. Interest expense on lease liability is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The Group has applied the cost model to right-of-use assets. The right-of-use assets is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. In addition, the right-of-use assets is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use assets or is recorded in profit or loss if the carrying amount of the right-of-use assets has been reduced to zero. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. The lease payments exclude variable elements which are dependent on internal and external factors such as e.g. energy usage, motor-hours limits etc. Such variable lease payments are not included in the initial measurement of the lease liability are recognised directly in the profit and loss. ANNUAL REPORT 2022 148 The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery and other lease that have a term of 12 months or less and leases of low-value assets. Payments associated with short-term leases of other assets are recognised on a straight-line basis as an expense in profit or loss. e) Biological assets The Group classifies livestock (primarily cattle) and unharvested crops as biological assets. Biological assets are carried at their fair value less estimated costs to sell, except when the fair value cannot be measured reliably. If fair value cannot be measured reliably, biological assets are carried at cost less accumulated depreciation and accumulated impairment losses. Costs to sell are the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. Gain (loss) from changes in fair value of biological assets is included in the income statement line \u201cChanges in fair value of biological assets and agricultural produce\u201d. The Group classifies biological assets as current or non-current depending upon the average useful life of the particular group of biological assets. f) Agricultural produce The Group classifies harvested crops as agricultural produce. Agricultural produce is carried in the statement of financial position at lower of cost (equal to fair value at the point of harvest less cost to sell, which is considered to be the cost at that date) or net realisable value. A gain or loss arising on initial recognition of agricultural produce at fair value less costs to sell at the point of harvest is included in the income statement line \u201cChanges in fair value of biological assets and agricultural produce\u201d. g) Inventories Inventories are stated at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. The cost of raw materials and finished goods at the agricultural and sugar production facilities is determined using the weighted average method including costs incurred in bringing them to their existing location and condition, such as transportation. Work in progress include the cost of raw materials, labour and manufacturing overheads allocated proportionately to the stage of completion of the finished goods. Investments into future crops represent fertilizers and land cultivation to prepare for the subsequent growing season. After seeding the cost of field preparation is recognised as biological assets held at fair value less cost to sell. h) Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as financial assets subsequently measured at amortised cost (AC), fair value through other comprehensive income (FVOCI) or fair value through profit or loss (FVTPL), as appropriate. All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Fair value at initial recognition is best evidenced by the transaction price. Financial assets \u2013 classification and subsequent measurement \u2013 business model The business model reflects how the Group manages the assets in order to generate cash flows \u2013 whether the Group\u2019s objective is: (i) solely to collect the contractual cash flows from the assets (\u201chold to collect contractual cash flows\u201d) or (ii) to collect both the contractual cash flows and the cash flows arising from the sale of assets (\u201chold to collect contractual cash flows and sell\u201d) or, if neither of (i) and (ii) is applicable, the financial assets are classified as part of \u201cother\u201d business model and measured at FVTPL. Business model is determined for a group of assets (on a portfolio level) based on all relevant evidence about the activities that the Group undertakes to achieve the objective set out for the portfolio available at the date of the assessment. Factors considered by the Group in determining the business model include the purpose and composition of a portfolio, past experience on how the cash flows for the respective assets were collected, how risks are assessed and managed, how the assets\u2019 performance is assessed and how managers are compensated. ANNUAL REPORT 2022 149 Financial assets \u2013 classification and subsequent measurement \u2013 cash flow characteristics Where the business model is to hold assets to collect contractual cash flows or to hold contractual cash flows and sell, the Group assesses whether the cash flows represent solely payments of principal and interest (\u201cSPPI\u201d). Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are consistent with the SPPI feature. In making this assessment, the Group considers whether the contractual cash flows are consistent with a basic lending arrangement, i.e. interest includes only consideration for credit risk, time value of money, other basic lending risks and profit margin. Where the contractual terms introduce exposure to risk or volatility that is inconsistent with a basic lending arrangement, the financial asset is classified and measured at FVTPL. The SPPI assessment is performed on initial recognition of an asset and it is not subsequently reassessed. Subsequent measurement For purposes of subsequent measurement financial assets are classified as: \u2022 Amortised cost (AC); \u2022 Fair value through other comprehensive income (FVOCI); \u2022 Fair value through profit or loss (FVTPL). Financial assets subsequently measured at amortised cost After initial recognition such financial assets are subsequently measured at amortised cost using the effective interest method, less any impairment losses. After the initial recognition, an expected credit loss (\u201cECL\u201d) allowance is recognised for financial assets measured at AC, resulting in an immediate accounting loss. Financial assets of the Group that are subject to expected credit loss model are represented by trade and other accounts receivable, short- term cash deposits and cash and cash equivalents. The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group does not have financial assets subsequently measured at FVOCI and at FVTPL as at 31 December 2022 and 31 December 2021. Financial assets \u2013 derecognition The Group derecognises financial assets when (a) the assets are redeemed or the rights to cash flows from the assets otherwise expire or (b) the Group has transferred the rights to the cash flows from the financial assets or entered into a qualifying pass-through arrangement whilst (i) also transferring substantially all the risks and rewards of ownership of the assets or (ii) neither transferring nor retaining substantially all the risks and rewards of ownership but not retaining control. Control is retained if the counterparty does not have the practical ability to sell the asset in its entirety to an unrelated third party without needing to impose additional restrictions on the sale. Financial liabilities \u2013 measurement categories Financial liabilities are classified as subsequently measured at AC Financial liabilities \u2013 derecognition Financial liabilities are derecognised when they are extinguished (i.e. when the obligation specified in the contract is discharged, cancelled or expires). Financial assets \u2013 write-off Financial assets are written-off, in whole or in part, when the Group exhausted all practical recovery efforts and has concluded that there is no reasonable expectation of recovery. The write-off represents a derecognition event. The Group may write-off financial assets that are still subject to enforcement activity when the Group seeks to recover amounts that are contractually due, however, there is no reasonable expectation of recovery. ANNUAL REPORT 2022 150 i) Fair value measurement principles Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: \u2022 In the principal market for the asset or liability, or \u2022 In the absence of a principal market, in the most advantageous market for the asset or liability The principal or the most advantageous market must be accessible to by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable For assets and liabilities that are recognised in the financial statements on a recurring basis, the Group determines whether transfers have occurred between Levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. j) Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits with an original maturity date of three months or less and are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate method, less any impairment losses. For details refer to Note 3(h). k) Cash deposits Cash deposits are held for the investment activities. For the purpose of the consolidated statement of cash flows, short-term deposits are included in the investing activities. l) Non-current assets classified as held for sale Non-current assets are classified in the consolidated statement of financial position as \u2018non-current assets held for sale\u2019 if their carrying amount will be recovered principally through a sale transaction (including loss of control of a subsidiary holding the assets) within twelve months after the reporting period. Assets are reclassified when all of the following conditions are met: (a) the assets are available for immediate sale in their present condition; (b) the Group\u2019s management approved and initiated an active programme to locate a buyer; (c) the assets are actively marketed for sale at a reasonable price; (d) the sale is expected within one year; and (e) it is unlikely that significant changes to the plan to sell will be made or that the plan will be withdrawn. Non-current assets classified as held for sale in the current period\u2019s consolidated statement of financial position are not reclassified or re-presented in the comparative consolidated statement of financial position to reflect the classification at the end of the current period. Non-current assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognised. ANNUAL REPORT 2022 151 Liabilities directly associated with the disposal group that will be transferred in the disposal transaction are reclassified and presented separately in the consolidated statement of financial position. m) Treasury shares Own equity instruments that are reacquired (treasury shares) are recognised at acquired cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments. n) Impairment Financial assets The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Lifetime ECL are the ECL that result from all possible default events over the expected life of a financial instrument. The measurement of ECL reflects: (i) an unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes, (ii) time value of money and (iii) all reasonable and supportable information that is available without undue cost and effort at the end of each reporting period about past events, current conditions and forecasts of future conditions. At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable data: \u2022 significant financial difficulty of the borrower or issuer; \u2022 a breach of contract such as a default; \u2022 it is probable that the borrower will enter bankruptcy. Non-financial assets The carrying amounts of non-financial assets, other than inventories, carried at cost less accumulated depreciation are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists then the asset\u2019s recoverable amount is estimated. An impairment loss is recognised if the carrying amount of an asset or cash-generating unit exceeds its recoverable amount. A cash-generating unit is the smallest identifiable asset group that generates cash flows that largely are independent from other assets and groups. Impairment losses are recognised in profit and loss. Impairment losses are recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amount of the other assets in the unit (group of units) on a pro rata basis. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Further disclosures relating to impairment of non-financial assets are also provided in the following notes: \u2022 Disclosures for significant assumptions Note 2 (i) \u2022 Property, plant and equipment Note 5 Reversal of impairment of non-financial assets An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognised in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may be decreased and there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the ANNUAL REPORT 2022 152 asset\u2019s carrying amount does not exceed the carrying amount that would been determined, net of depreciation or amortization, if no impairment loss had been recognised. o) Earnings per share Earnings per share are calculated by dividing net profit attributable to shareholders of the Company by the weighted average number of shares outstanding during the period. p) Additional paid-in capital The additional paid-in capital reserve relates to the excess of proceeds from the issuance of shares above the nominal value. q) Currency translation reserve The currency translation reserve comprises all foreign exchange differences arising from the translation of the financial statements denominated in functional currencies to presentation currencies. Currency translation difference is recognised in other comprehensive income. r) Loans and borrowings Loans and borrowings are recognised initially at fair value, net of any transaction costs incurred. Subsequent to initial recognition, loans and borrowings are stated at amortised cost with any differences between cost and redemption value being recognised in the income statement over the period of the borrowings using effective interest rate method. When borrowings are repurchased or settled before maturity, any difference between the amount repaid and the carrying amount is recognised immediately in the income statement. s) Trade accounts payable Trade payables are accrued when the counterparty performs its obligations under the contract and are recognised initially at fair value and subsequently carried at AC using the effective interest method. t) Taxes Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, by the reporting date, in the countries where the Group operates and generates taxable income. Current income tax relating to items recognised in other comprehensive income is recognised in the statement of other comprehensive income and not in the income statement. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. The Group\u2019s income was subject to taxation in Ukraine, Cyprus, Switzerland and the Netherlands. In 2022, the Ukrainian corporate income tax (CIT) was levied at a rate of 18%. 16 subsidiaries of the Group were subject to the CIT in Ukraine for the year ended 31 December 2022 (2021:16 subsidiaries). In 2022, the tax rates in Cyprus and the Netherlands were 12.5% and 25% (2021: 12,5% and 25%), respectively. For the Swiss subsidiary the tax rate was 12,5% (2021: 12,5%). Deferred tax Deferred tax is determined using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax liabilities are recognised for all taxable temporary differences, except: \u2022 Where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; ANNUAL REPORT 2022 153 \u2022 In respect of taxable temporary differences associated with investments in subsidiaries, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognised for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised except: \u2022 Where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; \u2022 In respect of deductible temporary differences associated with investments in subsidiaries, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognised outside income statement is recognised outside income statement. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. Fixed agricultural tax In accordance with the Tax Code of Ukraine, agricultural companies engaged in the production, processing and sale of agricultural products might choose to be registered as payers of the fixed agricultural tax (FAT), provided that sales of agricultural goods of their own production accounted for more than 75% of their gross revenues for the preceding year. The fixed agricultural tax is paid in lieu of corporate income tax, land tax, duties for special use of water sources, municipal tax, vehicle tax, duties for geological survey works and duties for trade patents. The amount of fixed agricultural tax payable is calculated as a percentage of the deemed value of all land plots (determined by the state) leased or owned by a taxpayer. Fixed agricultural tax is expensed as incurred. Value added tax Output value added tax related to sales is payable to tax authorities on the earlier of (a) collection of receivables from customers or (b) delivery of goods or services to customers. Input VAT is generally recoverable against output VAT upon receipt of the VAT invoice. The tax authorities permit the settlement of VAT on a net basis. VAT related to sales and purchases is recognised in the consolidated statement of financial position on a gross basis and disclosed separately as an asset and a liability. Where provision has been made for ECL of receivables, the impairment loss is recorded for the gross amount of the debtor, including VAT. u) Accounting for government grants The Ukrainian legislation provides for a number of different grants and tax benefits for companies involved in agricultural operations. There are grants and benefits established by Verkhovna Rada (the Parliament) as well as by the Ministry of Agrarian Policy, the Ministry of Finance, the State Committee of Water Industry, the customs authorities and local district administrations. ANNUAL REPORT 2022 154 Government grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. Government grants are recognised as income on a systematic basis over the periods that the related costs, which they are intended to compensate, are expensed. To the extent the conditions attached to the grants are not met at the reporting date, the received funds are recorded in the Group\u2019s consolidated financial statements as deferred income. Government grants related to crop production and cattle farming According to the Law of Ukraine on Agricultural Support, all agricultural producers that apply for the subsidy must be included in the State Registry of Budget Subsidy Recipients. An agricultural producer is defined as a farm or a company that derived 75 percent of its sales over the last 12 reporting periods (months) from sales of agricultural products. The list of subsidized agricultural products of the Group includes: sugar beet, milk and meat. Partial compensation for finance costs and other subsidies The Group is entitled to receive reimbursement from various government programmes for the cost of agricultural machinery manufactured in Ukraine and fertilizers produced in Ukraine. Agricultural producers are required to meet certain conditions to qualify for these subsidies. Because interest and other subsidies are payable only when the government budget has sufficient funds, they are recognised on a cash basis, and are reflected in other operating income. v) Revenue Revenue is income arising in the course of the Group's ordinary activities. Revenue from sales of goods is recognised when control of the good has transferred, being when the goods are delivered to the customer, the customer has full discretion over the goods, and there is no unfulfilled obligation that could affect the customer's acceptance of the goods. Delivery occurs when the goods have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the goods in accordance with the contract, the acceptance provisions have lapsed, or the Group has objective evidence that all criteria for acceptance have been satisfied. Revenue from contracts with customers is recognised in the amount of transaction price net of discounts, returns and value added taxes, export duties, other similar mandatory payments. Transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring control over promised goods or services to a customer, excluding the amounts collected on behalf of third parties. The Group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Group does not adjust any of the transaction prices for the time value of money. Generally, sales are made with a credit term, which is consistent with the market practice and consequently trade receivables are classified as current assets. A receivable is recognised when the goods are delivered or dispatched based on delivery terms as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due (Note 9). A contract liability is an entity's obligation to transfer goods or services to a customer for which the entity has received consideration from the customer. Contract liabilities are included in other liabilities and accounts payable line item as advances from customers (Note 13). w) Interest income For all financial instruments measured at amortised cost interest income is recorded using the effective interest rate (EIR) method. The EIR is the rate that exactly discounts the estimated future cash receipts over the expected life of the financial instrument or a shorter period, where appropriate, to the gross carrying amount of the financial asset. Interest income is included in finance income in the statement of profit or loss. x) Expenses Expenses are accounted for on an accrual basis. ANNUAL REPORT 2022 155 y) Finance cost and income Finance costs comprise interest expenses on loans and borrowings and foreign exchange difference. All interest and other costs incurred in connection with borrowings are expensed using the effective interest method. Finance income comprises mostly interest income on bank deposits. Interest income is recognised using the effective interest rate method. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. The Group does not apply IAS 23 Borrowing Costs to borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset measured (will be measured) at fair value: \u2022 biological asset within the scope of IAS 41 Agriculture; \u2022 inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis. z) Offsetting Financial assets and liabilities are offset and the net amount is reported in the consolidated financial statements only when there is a legally enforceable right to offset the recognised amounts, and there is an intention to either settle on a net basis, or to realise the asset and settle the liability simultaneously. aa) Statement of cash flows The statement of cash flows is prepared using the indirect method. Changes in statement of financial position items that have not resulted in cash flows such as translation differences, fair value changes, etc., have been eliminated for the purpose of preparing this statement. Assets and liabilities acquired as part of a business combination are included in the investing activities (net of cash acquired). Dividends paid to ordinary shareholders are included in the financing activities. Dividends received are classified as the investing activities. Interest paid is included in the financing activities. Interest received is included in the investing activities. Payments on lease liabilities \u2013 interest and principal part are included in the financing activity. bb) New and amended standards and interpretations adopted The following amended standards became effective from 1 January 2022, but did not have any material impact on the Group: \u2022 Property, Plant and Equipment \u2013 Proceeds before intended use, Onerous contracts \u2013 cost of fulfilling a contract, Reference to the Conceptual Framework \u2013 narrow scope amendments to IAS 16, IAS 37 and IFRS 3, and Annual Improvements to IFRSs 2018-2020 \u2013 amendments to IFRS 1, IFRS 9, IFRS 16 and IAS 41 (issued on 14 May 2020 and effective for annual periods beginning on or after 1 January 2022). ANNUAL REPORT 2022 156 cc) New and amended standards and interpretations not yet adopted The Group has not adopted the following new standards and amendments to standards, including any consequential amendments to other standards, with a date of initial application of 1 January 2023: Effective for annual period beginning on or after in EU International Financial Reporting Standards (\u201cIFRS\u201d) \u2022 IFRS 17 Insurance Contracts 1 January 2023 Amendments to existing standards and interpretations \u2022 Amendments to IAS 1 Presentation of Financial Statements: \u2022 Classification of Liabilities as Current or Non-current Date (issued on 23 January 2020); \u2022 Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 15 July 2020); and \u2022 Non-current Liabilities with Covenants (issued on 31 October 2022 and effective for annual periods beginning on or after 1 January 2024). not yet endorsed * \u2022 Amendments to IFRS 17 and an amendment to IFRS 4 (issued on 25 June 2020 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting policies (issued on 12 February 2021 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Amendments to IAS 8: Definition of Accounting Estimates (issued on 12 February 2021 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Deferred tax related to assets and liabilities arising from a single transaction \u2013 Amendments to IAS 12 (issued on 7 May 2021 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Amendments to IFRS 17 Insurance contracts: Initial Application of IFRS 17 and IFRS 9 \u2013 Comparative Information (issued on 9 December 2021) 1 January 2023 \u2022 Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (issued on 22 September 2022 and applicable for annual periods beginning on or after 1 January 2024) not yet endorsed * Amendments to IAS 1 Presentation of Financial Statements: These 2020 Amendments clarify that liabilities are classified as either current or non-current, depending on the rights that exist at the end of the reporting period. Liabilities are non-current if the entity has a substantive right, at the end of the reporting period, to defer settlement for at least twelve months. The guidance no longer requires such a right to be unconditional. Management\u2019s expectations whether they will subsequently exercise the right to defer settlement do not affect classification of liabilities. The right to defer only exists if the entity complies with any relevant conditions as of the end of the reporting period. A liability is classified as current if a condition is breached at or before the reporting date even if a waiver of that condition is obtained from the lender after the end of the reporting period. Conversely, a loan is classified as non-current if a loan covenant is breached only after the reporting date. In addition, the amendments include clarifying the classification requirements for debt a company might settle by converting it into equity. \u2018Settlement\u2019 is defined as the extinguishment of a liability with cash, other resources embodying economic benefits or an entity\u2019s own equity instruments. ANNUAL REPORT 2022
Under the 2022 Amendments, a covenant affects whether right to defer settlement exists at the end of the reporting
period if compliance with the covenant is required on or before the end of the reporting period. These amendments
specify that covenants to be complied with after the reporting date do not affect the classification of debt as current
or non-current at the reporting date. An entity is required to disclose information about these covenants and related
information in the notes to the financial statements. The Group is currently assessing the impact of the amendments
on its consolidated financial statements.
Unless otherwise described above, the new standards and interpretations are not expected to affect significantly the
Group\u2019s consolidated financial statements.
4. DISPOSAL OF SUBSIDIARIES
In February 2021 the Group transferred control over 100% shares in LLC \"Lyaschivka\" for consideration of USD 3,345
thousand (approximate amount of UAH 91,611 thousand or EUR 2,784 thousand). The excess of consideration
received over the net assets disposed amounting to UAH 69,785 thousand or EUR 2,121 thousand is recognised in
the income statement as a gain on disposal of subsidiaries.
In February 2021 the Group disposed of 95% shares in ALC \u201cNovoivanivskiy sugar plant\u201d for consideration of
UAH 28,500 thousand or EUR 866 thousand. The excess of the net assets disposed over consideration received
amounting to UAH 3,792 thousand or EUR 115 thousand is recognised in the income statement as a loss on disposal
of subsidiaries.
In March 2021 the Group disposed of 100% shares in LLC \u201cAgrosvit Savyntsi\u201d for consideration of UAH 63,845
thousand or EUR 1,977 thousand. The excess of consideration received over the net assets disposed amounting to
UAH 52,692 thousand or EUR 1,631 thousand is recognised in the income statement as a loss on disposal of
subsidiaries.
In September 2021 the Group disposed of 100% shares in LLC \u201cPochayna-Office\u201d for consideration of UAH 66,531
thousand or EUR 2,060 thousand. The excess of the net assets disposed over consideration received amounting to
UAH 17,434 thousand or EUR 540 thousand is recognised in the income statement as a loss on disposal of
subsidiaries.
ANNUAL REPORT 2022
The carrying amounts of assets and liabilities as at the date of sale were as follows:
(in thousands of Ukrainian hryvnias)
ALC
\u201cNovoiva-
nivskiy
sugar
plant\u201d
LLC
\u201cAgrosvit
Savyntsi\u201d
ALC
\u201cNovoiva-
nivskiy
sugar
plant\u201d
LLC
\u201cAgrosvit
Savyntsi\u201d
Property, plant and
equipment
12 395 27 136 563 66 384 840 17 2
Right-of-use assets 39 346 13 200 21 465 663 1 218 409 665 21
Trade accounts
receivables
-
1 299 -
-
-
40 -
-
receivable and
108 3 411 589 21 472 3 106 18 665
Cash and cash
equivalents
8 1 1 27 -
-
-
1
Other long-term
liabilities
19 -
-
-
1 -
-
-
4 -
-
12 -
-
-
-
Current portion of
lease liability
9 098 2 553 8 443 116 282 79 261 4
Other liabilities and
accounts payable
207 956 3 35 295 6 30
-
1 093
(in thousands of Ukrainian hryvnias)
ALC
\u201cNovoivaniv-
skiy sugar
plant\u201d
LLC
\u201cAgrosvit
Savyntsi\u201d
ALC
\u201cNovoivaniv-
skiy sugar
plant\u201d
LLC
\u201cAgrosvit
Savyntsi\u201d
Cash received 91 611 28 500 63 845 66 531 2 836 882 1 977 2 060
Total disposal
consideration
Carrying amount
of net assets sold
21 826 32 292 11 153 83 965 675 1 000 346 2 600
Gain/(loss) on
sale of
subsidiaries
ANNUAL REPORT 2022
The net cash flows generated from the sale of subsidiaries are, as follows:
(in thousands of Ukrainian hryvnias)
ALC
\u201cNovoiva-
nivskiy
sugar
plant\u201d
LLC
\u201cAgrosvit
Savyntsi
\u201d
ALC
\u201cNovoiva-
nivskiy
sugar plant\u201d
LLC
\u201cAgrosvit
Savyntsi\u201d
from sale of the
subsidiaries
91 611 28 500 63 845 66 531 2 836 882 1 977 2 060
part of subsidiaries (8) (1) (1) (27) - - - (1)
Net cash inflow
from disposal
As subsidiaries were sold prior to 31 December 2021, the assets and liabilities classified as held for sale are no
longer included in the statement of financial position.
5. PROPERTY, PLANT AND EQUIPMENT
The movements of property, plant and equipment in 2022 are as follows:
(in thousands of
Ukrainian hryvnias)
Cost of valuation
1 January 2022
Additions
Disposals
)
Impairment
Elimination of
depreciation
)
impairment of
property, plant and
Transfer from not
installed equipment
Accumulated
depreciation
1 January 2022
Depreciation charge
Disposals
elimination of
Net book value
31 December 2022
ANNUAL REPORT 2022
(in thousands of
Euros)
Cost of valuation
1 January 2022
Additions
Disposals
Impairment
Elimination of
depreciation
Transfer from not
installed equipment
impairment of
property, plant and
Currency translation
difference
)
Accumulated
depreciation
1 January 2022
Depreciation charge
Disposals
elimination of
Currency translation
difference
Net book value
31 December 2022
The movements of property, plant and equipment in 2021 are as follows:
(in thousands of
Ukrainian hryvnias)
Other
property,
plant and
equipment
Cost of valuation
1 January 2021
1 771 515 2 553 358 4 282 105 188 073 176 078 91 243 9 062 372
installed equipment
38 789 24 277 271 236 86 353 10 591 (431 246) -
Accumulated
depreciation
1 January 2021
221 365 296 174 1 538 817 103 438 121 756 -
2 281 550
Net book value
31 December 2021
1 467 644 2 136 886 2 213 510 135 593 39 056 156 869 6 149 558
ANNUAL REPORT 2022 161 (in thousands of Euros) Buildings Construc- tions Machines and equipment Vehicles Other property, plant and equipment Not installed equipment Total Cost of valuation 1 January 2021 50 994 73 500 123 264 5 414 5 067 2 626 260 865 Additions - - - - - 15 383 15 383 Disposals (887) (539) (4 074) (161) (141) - (5 802) Transfer from not installed equipment 1 201 752 8 397 2 673 328 (13 351) - Currency translation difference 6 308 9 082 15 407 780 635 415 32 627 31 December 2021 57 616 82 795 142 994 8 706 5 889 5 073 303 073 Accumulated depreciation 1 January 2021 6 372 8 526 44 296 2 977 3 505 - 65 676 Depreciation charge 3 023 4 114 23 355 1 070 782 - 32 344 Disposals (155) (177) (2 631) (135) (123) - (3 221) Currency translation difference 915 1 227 6 392 409 462 - 9 405 31 December 2021 10 155 13 690 71 412 4 321 4 626 - 104 204 Net book value 31 December 2021 47 461 69 105 71 582 4 385 1 263 5 073 198 869 As at 31 December 2022 the valuation of the Group\u2019s buildings, constructions, machinery and equipment was performed by an independent appraiser in accordance with International Valuation Standards. Most buildings and some machinery and equipment were valued using depreciated replacement cost approach, which is within level 3 of the fair value hierarchy. Other items of buildings, machinery and equipment and constructions were valued using market approach, which is within level 3 of the fair value hierarchy. Market approach uses prices and other relevant information generated by market transactions involving identical or comparable (i.e. similar) assets. Valuation techniques consistent with the market approach use prices and other market data derived from observed transactions for the same or similar assets, for example, revenue, or EBITDA multiples. Cost approach either determines the cost to construct the assets in their present state and considers their remaining useful life or identifies fair value as a depreciated replacement cost. Cost approach was used only in the cases where there was no possibility to use market approach. The following factors were considered in determining the fair values of buildings under the depreciated replacement cost approach: \u2022 the cost to construct the asset is based on the cost of the necessary materials and construction work as at the date of valuation; \u2022 expected usage of the asset is assessed by reference to the asset\u2019s expected capacity or physical output; \u2022 technical or commercial obsolescence arising from changes or improvements in production for the product or service output of the asset as well as physical deterioration. The key assumption considered in determining the fair values of buildings, constructions and machines and equipment under the depreciated replacement cost and market approaches is the index of physical depreciation. If the index of physical depreciation applied to the fair values of buildings, constructions and machines and equipment determination had been 5 % higher/lower than carrying values of buildings, constructions and machines and equipment would be UAH 575,376 thousand (EUR 14,772 thousand) and UAH 546,355 thousand (EUR 14,026 thousand) lower/higher respectively. ANNUAL REPORT 2022 162 The following sources of information were used by the independent appraiser: \u2022 producers\u2019 price indices according to the Ukrainian bureau of statistics (http://www.ukrstat.gov.ua/), Eurostat (http://ec.europa.eu/eurostat) (for replacement costs of machinery and equipment) and Economist Intelligence Unit (EIU) (http://eiu.com), OECD-FAO (http://stats.oecd.org/ ), http://www.minregion.gov.ua; Inform agency APK (https://www.apk-inform.com/ru/prices); \u2022 UPVS register, 1969 y., which is the most commonly used source of information for integrated factor of cost of construction in Ukraine for items which were constructed more than 20 years ago (for replacement costs of buildings and constructions); \u2022 \u201cMarshall Valuation Service\u00bb, 2007, Marshall & Swift\u201d and \u00abASA_Normal Useful Life\u00bb, American Society of Appraisers (for physical depreciation calculation). Straight-line physical depreciation method was used; \u2022 Research Duff&Phelps 2022 Valuation Handbook: Guide to Cost of Capital (for replacement costs of buildings and constructions); \u2022 Publicly available market prices on open marketplaces for 2022 (for replacement cost and market cost of vehicles and specialized vehicles); \u2022 An updated list of domestic machinery and equipment for the agro-industrial complex dated 7/03/2022 (for replacement cost and market cost of vehicles and specialized vehicles). The appraiser applied up to 10% reduction coefficient to decrease prices available at the market. Impairment test \u2013 Assumptions and their sensitivity The key assumptions used for impairment testing are: discount rates, selling prices and cost of production. Discount rates were estimated based on the weighted average cost of capital and comprised: \u2022 Sugar CGU: 28.5% p.a. for a five-year period and 12.37% in the terminal period; \u2022 Agricultural CGU: 31.2% p.a. for a five-year period and 13.78% in the terminal period; \u2022 Soybean processing CGU: 28.5% p.a. for a five-year period and 12.37% in the terminal period; \u2022 Cattle CGU: 31.2% p.a. for a five year period and 13.78% in the terminal period. The discount rates in the terminal period are real discount rates (i.e. excluding the impact of inflation). Production volume was estimated based on current production level according to the annual budget approved by the senior management. Potential increase in land, crop yields, number of cows or milk yields were not taken into account. Cost of production was estimated based on budgeted costs for the following year inflated by expected level of inflation, taking into account higher or lower inflation levels for costs directly or indirectly pegged to USD or specific indices. When determining selling prices the Group analysed available forecasts for export and domestic markets, including supply and demand forecasts and legislative restrictions on export sales. The following selling prices for five-year period were used (exchange rate for EUR as 31 December 2022 used for translation): \u2022 Wheat \u2013 UAH 6,963 \u2013 UAH 6,266 per tonne (EUR 179 - EUR 161) \u2022 Corn \u2013 UAH 6,203\u2013 UAH 6,966 per tonne (EUR 159 - EUR 179) \u2022 Soybeans \u2013 UAH 15,698 \u2013 UAH 18,172 per tonne (EUR 403\u2013 EUR 467) \u2022 Soybean oil - UAH 42,950 \u2013 UAH 58,972 per tonne (EUR 1,103 \u2013 EUR 1,514) \u2022 Milk \u2013 UAH 13,968 \u2013 UAH 20,239 per tonne (EUR 359 \u2013 EUR 520) \u2022 Sugar \u2013 UAH 27,200 \u2013 UAH 39,231 per tonne (EUR 698 \u2013 EUR 1,007) For each CGU the identified recoverable amount determined with value-in-use model exceeded its carrying value as at 31 December 2022. The sensitivity analysis for key assumptions considers the impact of reasonably possible changes in key assumptions on the carrying value of property, plant and equipment at the end of the reporting period. Increase in discount rate by 1%, decrease in price by 10% and increase in cost by 10% have no impact on carrying value of property, plant and equipment and respective impairment and/or decrease of revaluation reverse at the end of the reporting period. The sensitivity analysis is based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analysis may not be representative of an actual change of the carrying value of property, plant and equipment as it is unlikely that changes in assumptions would occur in isolation of one another. ANNUAL REPORT 2022 163 Decrease in carrying value of property, plant and equipment and respective impairment and/or decrease of revaluation reverse: (in thousands of Ukrainian hryvnias) (in thousands of Euros) Agriculture Sugar Soybean processing Dairy Agriculture Sugar Soybean processing Dairy Increase in discount rate by 1% - - - - - - - - Decrease in price by 10% 1 394 158 1 793 255 - - 35 794 46 040 - - Increase in cost by 10% 57 690 1 539 204 - - 1 481 39 517 - - The impairment test conducted as at 31 December 2022 indicated that in the sugar segment the recoverable amount was UAH 2,807,596 thousand or EUR 72,082 thousand and exceeded its total carrying amount by UAH 893,493 thousand or EUR 22,939 thousand, in the cattle segment the recoverable amount was UAH 1,955,247 thousand or EUR 50,199 thousand and exceeded its total carrying amount by UAH 283,067 thousand or EUR 7,267 thousand, and in the soybean-processing segment the recoverable amount was UAH 2,216,392 thousand or EUR 56,904 thousand and exceeded its total carrying amount by UAH 1,444,741 thousand or EUR 37,092 thousand, and in the agriculture segment the recoverable amount was UAH 7,939,693 thousand or EUR 203,843 thousand and exceeded its total carrying amount by UAH 3,582,510 thousand or EUR 91,977 thousand. Impairment of individual items of property, plant and equipment A revaluation increase on property is recognised directly in other comprehensive income, except to the extent that it reverses a previous revaluation decrease recognised in the income statement. A revaluation decrease on property is recognised in the income statement as impairment, except to the extent that it reverses a previous revaluation increase recognised directly in other comprehensive income. As a result of revaluation as at 31 December 2022, the reversal of impairment of property, plant and equipment of UAH 39,406 thousand (EUR 1,100 thousand) was recognised within other operating expense (2021: nil). Other matters As at 31 December 2022, the carrying amount of the following classes of property, plant and equipment that would have been included in the consolidated financial statements had the buildings been carried at cost less any accumulated depreciation and any accumulated impairment losses was UAH 689,037 thousand or EUR 17,690 thousand (2021: UAH 723,245 thousand or EUR 21,428 thousand), machinery and equipment was UAH 1,920,892 thousand or EUR 49,316 thousand (2021: 1,859,135 thousand or EUR 53,516 thousand) and construction was UAH 1,748,847 thousand or EUR 44,899 thousand (2021: UAH 1,699,257 thousand or EUR 48,914 thousand). In 2022 revaluation surplus of UAH 252,673 thousand or EUR 7,433 thousand (2021: UAH 404,702 thousand or EUR 11,650 thousand) was reclassified from revaluation reserve to retained earnings because it was realised through depreciation or disposal of the revalued items of property, plant and equipment. For carrying values of property, plant and equipment pledged to secure bank loans please refer to Note 12. ANNUAL REPORT 2022
6. RIGHT-OF-USE ASSETS AND LEASE LIABILITY
i.
Amounts recognised in the consolidated statement of financial position
The balance sheet shows the following amounts relating to leases:
(in thousands of Ukrainian hryvnias)
Movements for the right-of-use assets during the 2022 financial year were the following:
(in thousands of Ukrainian hryvnias)
Right-of-use
assets:
Land
Right-of-use
assets:
Office premises
Right-of-use
assets:
Warehouse
Cost as at 31 December 2021
Net book value as at 31 December 2021
Additions to the right-of-use assets
(1)
Cost of the right-of-use assets
Cost as at 31 December 2022
Net book value as at 31 December 2022
ANNUAL REPORT 2022
(in thousands of Euros)
Right-of-use
assets:
Land
Right-of-use
assets:
Office premises
Right-of-use
assets:
Warehouse
Cost as at 31 December 2021
Net book value as at 31 December 2021
Additions to the right-of-use assets
Currency translation differences
(1)
Cost of the right-of-use assets
Cost as at 31 December 2022
Net book value as at 31 December 2022
Movements for the right-of-use assets during the 2021 financial year were the following:
(in thousands of Ukrainian hryvnias)
Right-of-use
assets:
Land
Right-of-use
assets:
Office premises
Right-of-use
assets:
Agriculture
equipment
Right-of-use
assets:
Warehouse
Cost as at 31 December 2020
4 378 511 208 770 13 632 2 976 4 603 889
Accumulated depreciation
(14 503) - (470) (1 332 177)
Net book value as at 31 December 2020
Additions to the right-of-use assets
(1)
Cost of the right-of-use assets
Cost as at 31 December 2021
Accumulated depreciation
(29 275) - (1 078) (1 790 507)
Net book value as at 31 December 2021
ANNUAL REPORT 2022
(in thousands of Euro)
Lease
liabilities:
Office
premises
Lease
liabilities:
Agriculture
equipment
Lease
liabilities:
Warehouse
Non-current lease liabilities at
31 December 2021
86 650 5 524 - 8 92 182
Current portion of lease liabilities at
31 December 2021
31 783 1 240 - 57 33 080
Total liabilities as at 31 December 2021
Additions to the lease liabilities
Interest expense on lease liability
Payment of lease liabilities
Payment of interest on lease liabilities
Currency translation differences
Non-current lease liabilities at at
31 December 2022
73 922 5 924 - 2 79 848
Current portion of lease liabilities at
31 December 2022
27 900 1 359 - 35 29 294
Total liabilities as at 31 December 2022
Movements for the lease liabilities during the 2021 financial year were the following:
(in thousands of Ukrainian hryvnias)
Lease
liabilities:
Office
premises
Lease
liabilities:
Agriculture
equipment
Lease
liabilities:
Warehouse
Non-current lease liabilities at
31 December 2020
2 342 535 175 110 3 466 997 2 522 108
Current portion of lease liabilities at
31 December 2020
855 018 35 768 5 680 2 027 898 493
Total liabilities as at 31 December 2020
Additions to the lease liabilities
Interest expense on lease liability
Payment of lease liabilities
Payment of interest on lease liabilities
Non-current lease liabilities at
31 December 2021
2 679 447 170 821 - 233 2 850 501
Current portion of lease liabilities at
31 December 2021
982 826 38 332 - 1 763 1 022 921
Total liabilities as at 31 December 2021
ANNUAL REPORT 2022
As at 31 December biological assets comprise the following groups:
(in thousands of Ukrainian hryvnias)
Non-current biological assets:
Cattle
22 494
856 529
Other livestock
129
856 658
\u0421urrent biological assets
Sugar beet
Corn
Winter wheat
55 456
1 085 621
Rapeseeds
7 493
195 739
62 949 1 281 360
2 138 018
Non-current biological assets:
Cattle
22 494
27 699
Other livestock
4
27 703
\u0421urrent biological assets
Sugar beet
Corn
Winter wheat
55 456
35 108
Rapeseeds
7 493
6 330
62 949 41 438
69 141
The information about the output of agricultural products during the period, natural losses were not deducted:
ANNUAL REPORT 2022
The following table represents the changes during the years ended 31 December in the carrying amounts of non-
current and current biological assets:
(in thousands of Ukrainian hryvnias)
830 893 745 222 1 576 115
Investments into livestock and future crops
71 940
3 897 340
3 969 280
Gain arising from changes in fair value attributable to physical
changes and to changes in market prices
(46 175)
4 701 682
4 655 507
Decrease due to harvest
-
(8 062 884)
(8 062 884)
Investments into livestock and future crops
Gain arising from changes in fair value attributable to physical
changes and to changes in market prices
Decrease due to harvest
(in thousands of Euros)
23 917 21 452 45 369
Investments into livestock and future crops
2 266
122 750
125 016
Gain arising from changes in fair value attributable to physical
changes and to changes in market prices
(1 427)
145 262
143 835
Decrease due to harvest
-
(249 108)
(249 108)
Currency translation difference
2 947
1 082
4 029
Investments into livestock and future crops
Gain arising from changes in fair value attributable to physical
changes and to changes in market prices
Decrease due to harvest
Currency translation difference
ANNUAL REPORT 2022 172 Changes in key assumptions used to estimate the fair value of biological assets would have the following effect on the fair value of biological assets and on earnings per share: 2022 Biological assets Earnings per share (thousands of Ukrainian hryvnias) (thousands of Euros) (thousands of Ukrainian hryvnias) (thousands of Euros) 10% increase in price for milk 326 987 8 395 13,5 0,35 10% decrease in prices for milk (326 987) (8 395) (13,5) (0,35) 10% increase in milk yield 100 755 2 587 4,1 0,11 10% decrease in milk yield (100 755) (2 587) (4,1) (0,11) 10% increase in prices for crops 257 520 6 611 10,6 0,27 10% decrease in prices for crops (257 520) (6 611) (10,6) (0,27) 10% increase in yield for crops 257 520 6 611 10,6 0,27 10% decrease in yield for crops (257 520) (6 611) (10,6) (0,27) 10% increase in production costs until harvest (129 101) (3 314) (5,3) (0,14) 10% decrease in production costs until harvest 129 101 3 314 5,3 0,14 5% increase in annual consumer price index 412 630 10 594 17,0 0,44 5% decrease in annual consumer price index (370 145) (9 503) (15,2) (0,39) 1% increase in discount rate (27 259) (700) (1,1) (0,03) 1% decrease in discount rate 27 868 715 1,1 0,03 2021 Biological assets Earnings per share (thousands of Ukrainian hryvnias) (thousands of Euros) (thousands of Ukrainian hryvnias) (thousands of Euros) 10% increase in price for milk 297 949 9 635 12,3 0,40 10% decrease in prices for milk (297 949) (9 635) (12,3) (0,40) 10% increase in milk yield 64 187 2 076 2,6 0,09 10% decrease in milk yield (64 187) (2 076) (2,6) (0,09) 10% increase in prices for crops 233 818 7 561 9,6 0,31 10% decrease in prices for crops (233 818) (7 561) (9,6) (0,31) 10% increase in yield for crops 233 818 7 561 9,6 0,31 10% decrease in yield for crops (233 818) (7 561) (9,6) (0,31) 10% increase in production costs until harvest (102 875) (3 327) (4,2) (0,14) 10% decrease in production costs until harvest 102 875 3 327 4,2 0,14 5% increase in annual consumer price index 412 630 13 344 17,0 0,55 5% decrease in annual consumer price index (370 145) (11 970) (15,2) (0,49) 1% increase in discount rate (28 246) (913) (1,2) (0,04) 1% decrease in discount rate 28 919 935 1,2 0,04 The sensitivity analyses above have been determined as a result of reasonable changes in key assumptions occurring at the end of the reporting period. The sensitivity analyses are based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analyses may not be representative of an actual change in the fair value of biological assets as it is unlikely that changes in assumptions would occur in isolation of one another. For the financial risk management regarding biological assets refer to the section Material risk factors and threats to the Group of the Directors\u2019 report. ANNUAL REPORT 2022 173 8. INVENTORIES Inventories as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 31 December 2022 31 December 2021 31 December 2022 31 December 2021 Finished goods: Agricultural produce 3 153 161 2 628 077 80 952 84 989 Sugar products 3 737 933 2 356 632 95 965 76 211 Soybean processing 255 915 291 556 6 570 9 429 Cattle farming 1 638 1 266 42 41 7 148 647 5 277 531 183 529 170 670 Raw materials and consumables for: Agricultural produce 631 564 484 225 16 214 15 659 Cattle farming 268 799 180 185 6 901 5 827 Consumables for joint utilization 257 994 34 546 6 624 1 117 Sugar production 124 359 32 393 3 193 1 048 Other production 55 254 20 618 1 419 666 1 337 970 751 967 34 351 24 317 Investments into future crops 1 023 537 991 177 26 276 32 053 9 510 154 7 020 675 244 156 227 040 For carrying value of inventories pledged to secure bank loans refer to Note 12. 9. TRADE AND OTHER ACCOUNTS RECEIVABLE AND PREPAYMENTS Trade and other accounts receivable, and prepayments as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term receivables and prepayments Advances to suppliers 6 074 6 112 156 198 Other long-term receivables 1 881 16 751 48 541 7 955 22 863 204 739 Current accounts receivable and prepayments Trade receivables 944 922 700 511 24 259 22 654 Less credit loss allowance (39 409) (37 437) (1 012) (1 211) 905 513 663 074 23 247 21 443 Prepayments and other non-financial assets: VAT recoverable and prepaid 1 843 422 1 046 003 47 328 33 826 Advances to suppliers 420 214 361 442 10 788 11 689 Less allowance (98 581) (92 481) (2 531) (2 991) 2 165 055 1 314 964 55 585 42 524 Other financial assets: Government bonds 60 906 20 427 1 564 661 Other receivables 12 829 11 186 329 362 Less credit loss allowance (5 501) (2 340) (141) (76) 68 234 29 273 1 752 947 2 233 289 1 344 237 57 337 43 471 3 138 802 2 007 311 80 584 64 914 During the year ended 31 December 2022 the Group received VAT budget refund in cash amounting to UAH 108,341 thousand or EUR 3,187 thousand (2021: UAH 354,818 thousand or EUR 10,985 thousand). ANNUAL REPORT 2022 174 Changes in credit loss allowances for trade and other accounts receivable during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Balance as at 1 January 39 777 55 420 1 287 1 595 Charge in income statement 5 538 13 076 172 411 Amounts written off (405) (28 719) (12) (889) Currency translation difference - - (294) 170 Balance as at 31 December 44 910 39 777 1 153 1 287 Changes in allowances for advances to suppliers during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2 022 2 021 2 022 2 021 Balance as at 1 January 92 481 94 655 2 991 2 725 Charge in income statement 6 195 (2 090) 192 (66) Amounts written off (95) (84) (3) (3) Currency translation difference - - (649) 335 Balance as at 31 December 98 581 92 481 2 531 2 991 The ageing of trade receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 823 915 (8 328) 625 621 (8 450) Past due 1-30 days 60 948 (1 106) 43 467 (510) Past due 31-120 days 23 858 (817) 2 593 (76) Past due 121-365 days 7 371 (328) 10 293 (9 864) More than one year 28 830 (28 830) 18 537 (18 537) 944 922 (39 409) 700 511 (37 437) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 21 152 (215) 20 232 (274) Past due 1-30 days 1 565 (28) 1 406 (16) Past due 31-120 days 613 (21) 84 (2) Past due 121-365 days 189 (8) 333 (320) More than one year 740 (740) 599 (599) 24 259 (1 012) 22 654 (1 211) Trade receivables that are past due relate to customers with no recent history of significant indebtness or default and hence management considers the collection as probable . ANNUAL REPORT 2022 175 The ageing of other receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 7 079 (17) 8 159 (30) Past due 1-30 days 21 (1) 134 (1) Past due 31-120 days 735 (668) 533 (5) Past due 121-365 days 2 260 (2 081) 59 (3) More than one year 2 734 (2 734) 2 301 (2 301) 12 829 (5 501) 11 186 (2 340) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 181 - 264 (1) Past due 1-30 days 1 - 4 - Past due 31-120 days 19 (17) 17 - Past due 121-365 days 58 (54) 2 - More than one year 70 (70) 75 (75) 329 (141) 362 (76) 10. CASH AND CASH EQUIVALENTS Cash and cash equivalents as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Cash in banks in UAH 372 506 218 259 9 563 7 060 Cash in banks in USD 637 824 125 591 16 375 4 061 Cash in banks in PLN 3 352 2 915 86 94 Cash in banks in EUR 4 996 392 128 13 Cash in banks in CHF 24 139 1 4 Total cash in banks 1 018 702 347 296 26 153 11 232 Cash in transit in USD - 8 849 - 286 Cash on hand in UAH 196 724 5 23 Total cash and equivalents 1 018 898 356 869 26 158 11 541 As at 31 December 2022 and 31 December 2021, cash and cash equivalents consisted of current accounts in banks and overnight deposits. As at 31 December 2022 the weighted average interest of current accounts and overnight deposits denominated in USD was 0.0% p.a., in UAH \u2013 up to 12.86% p.a. (2021: USD 0.0% p.a., UAH up to 5.2% p.a.) The identified impairment loss arising on short-term cash deposits and cash and cash equivalents was immaterial as at 31 December 2022 and 31 December 2021. There were no significant non-cash items during the years ended 31 December 2022 and 2021 except for in-kind settlement of lease liabilities (Note 6). 11. EQUITY Share capital ASTARTA HOLDING PLC has one class of common shares with par value of EUR 0.01. All shares have equal voting rights. The number of authorized shares as at 31 December 2022 was 30,000 thousand (2021: 30,000 thousand) and the number of issued and fully paid-up shares was 25,000 thousand (2021: 25,000 thousand). ANNUAL REPORT 2022 176 Shareholders structure as at 31 December is as follows: 2022 2021 ASTARTA HOLDING PLC Ivanchyk family 40,00% 40,00% Fairfax Financial Holdings LTD and its subsidiaries 29,91% 29,91% Other shareholders 30,09% 30,09% 100,00% 100,00% As of 31 December 2022, there were two major shareholders: the family of Mr.Viktor Ivanchyk (the Founder and CEO), who owned 40.0% or 10,000,000 of total voting shares outstanding (31 December 2021: 40.0% or 10,000,000 shares), and Fairfax Financial Holdings Ltd which owned 29.9% or 7,477,676 voting shares through its subsidiaries (31 December 2021: 29.9% or 7,477,676 shares). The earnings and weighted average number of ordinary shares used in calculation of earnings per share are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Net profit attributable to equity holders of the company 2 191 350 3 998 537 65 164 122 491 Weighted average basic shares outstanding (in thousands of shares) 24 250 24 298 24 250 24 298 Basic earnings per share attributable to shareholders of the company 90,36 164,56 2,69 5,04 Weighted average diluted shares outstanding (in thousands of shares) 24 588 24 298 24 588 24 298 Diluted earnings per share attributable to shareholders of the company 89,12 164,56 2,65 5,04 The long-term incentive plan issued to management, as disclosed in Note 23, has a dilutive effect on calculation of weighted average number of shares and earnings per share. On 28 May 2021, the annual general meeting of shareholders approved an annual dividend of EUR 0.5 per share, which were paid in full in the amount of EUR 12,155 thousand in June 2021. Capital risk management The objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. The policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. The Board of Directors seeks to maintain a balance between levels of borrowings and the capital position. The Group\u2019s capital management policy is to hold sufficient capital to cover the statutory requirements, including any additional amounts required by the regulator. In order to achieve the overall objective, the Group\u2019s capital management, amongst other things, aims to ensure that it meets financial covenants attached to the interest-bearing loans and borrowings that define capital structure requirements. Breaches in meeting the financial covenants, in the absence of waivers from the bank, would permit the bank to immediately call loans and borrowings. Consistent with its industry peers, the Group monitors capital on the basis of the gearing ratio. The objective is to maintain gearing ratio below 60%. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total borrowings and lease liabilities (including current and non-current portion as shown in the consolidated statement of financial position) less cash, cash equivalents and short-term deposits. Total capital is calculated by adding net debt to equity. ANNUAL REPORT 2022
As at 31 December 2022, the gearing ratio was 24% compared to 23% a year before. The increase in gearing ratio
is attributable to decrease in net debt. The gearing ratios at 31 December are as follows:
(in thousands of Ukrainian
hryvnias)
(in thousands of Euros)
Total borrowings (Note 6, 12)
5 063 460
163 747
Less cash, cash equivalents and short-term
deposits
(363 747)
(11 763)
Total equity
15 311 108
495 142
Gearing ratio
23%
23%
There were no changes in the approach to capital management during the reporting period.
Dividend policy
The Company\u2019s policy is to pay dividends at a level consistent with the Group\u2019s growth and development plans, while
maintaining a reasonable level of liquidity.
The dividend policy will, however, be reviewed from time to time and payment of any future dividends will be
effectively at the discretion of the General Meeting of Shareholders by recommendation of the Board of Directors
and after taking into account various factors including business prospects, future earnings, cash requirements,
financial position, expansion plans and requirements of Cyprus law. In addition, payment of future dividends may
only be made if shareholders\u2019 equity exceeds the sum of the paid-in share capital plus the reserves required to be
maintained by law and by the Articles of Association. All shares carry equal dividend rights.
Treasury shares
As at 31 December 2022 and as at 31 December 2021, the Group held 750,000 of treasury shares with the total
cost of UAH 137,875 thousand (EUR 6,103 thousand). In 2021 the Group repurchased 60,102 of treasury shares
for UAH 18,615 thousand (EUR 576 thousand).
12. LOANS AND BORROWINGS
This note provides information about the contractual terms of loans and borrowings. Refer to Note 22 for more
information on exposure to interest rate, foreign currency risk and information on financial risk management.
Loans and borrowings as at 31 December are as follows:
(in thousands of Ukrainian
hryvnias)
(in thousands of Euros)
Long-term loans and borrowings:
Current portion of long-term loans and
borrowings:
Borrowings from non-financial institutions
Short-term loans and borrowings:
ANNUAL REPORT 2022
The following table summarizes borrowings as of 31 December:
Ukrainian
(in thousands of
Euros)
Short-term loans and borrowings and on demand:
Total short-term loans and borrowings
Long-term loans and current portion of long-term loans and
borrowings:
Total long-term loans and borrowings
Total loans and borrowings
(in thousands of
Ukrainian hryvnias)
Short-term loans and borrowings:
Total short-term loans and borrowings
Long-term loans and current portion of long-term loans and
borrowings:
Total long-term loans and borrowings
Total loans and borrowings
1
WAIR represents the effective weighted average interest rate on outstanding borrowings. Loans and borrowings of
the Group are exposed to fixed and floating interest rates.
As of 31 December the Group\u2019s total bank borrowings were repayable as follows:
(in thousands of Ukrainian
hryvnias)
(in thousands of Euros)
Total current portion repayable in one year or on
demand
452 242
14 625
Borrowings from non-financial institutions
ANNUAL REPORT 2022
The segment information for the years ended 31 December is as follows:
(in thousands of Ukrainian
hryvnias)
Revenues from external
customers
5 414 370
5 886 830
1 223 959
2 857 199
248 818
15 631 176
Inter-segment revenues
-
3 334 980
-
-
-
3 334 980
(3 927 841)
(5 636 672)
(848 402)
(2 615 543)
(178 298)
(13 206 756)
Inter-segment cost of revenues
(1 794 088)
-
(583 307)
(957 585)
-
(3 334 980)
biological assets and
-
4 701 682
(46 175)
-
-
4 655 507
1 486 529
4 951 840
329 382
241 656
70 520
7 079 927
General and administrative
expense
(277 376)
(532 807)
(62 713)
(24 781)
(86 166)
(983 843)
Selling and distribution expense
(258 975)
(630 092)
(13 999)
(72 009)
(18 398)
(993 473)
Other operating (expense)
income
(64 973)
(45 168)
(8 262)
(27 143)
(74 004)
(219 550)
Profit (loss) from operations
885 205
3 743 773
244 408
117 723
(108 048)
4 883 061
Interest expense on lease
liability
(18 833)
(620 301)
-
-
(32 590)
(671 724)
Foreign currency exchange
(loss) gain
6 835
31 710
-
440
(4 059)
34 926
Interest expense
(19 619)
(70 593)
-
(7 828)
(67)
(98 107)
Interest income
-
-
-
-
9 490
9 490
Other (expense) income
-
-
-
-
40 724
40 724
853 588
3 084 589
244 408
110 335
(94 550)
4 198 370
Taxation
-
-
-
-
(199 833)
(199 833)
853 588
3 084 589
244 408
110 335
(294 383)
3 998 537
Consolidated total assets
4 517 709
13 262 166
1 416 716
1 377 006
780 250
21 353 847
Consolidated total liabilities
295 011
5 081 575
3 866
111 134
551 153
6 042 739
Other segment information:
Depreciation and amortisation
261 688
1 268 067
36 922
50 114
43 031
1 659 822
Additions to non-current assets:
Property, plant and equipment
72 437
359 633
48 072
12 764
3 966
496 872
Intangible assets
205
10 677
80
379
1 385
12 726
Right-of-use asset
11 018
974 022
-
-
2 456
987 496
ANNUAL REPORT 2022
The segment information for the years ended 31 December is as follows:
Revenues from external customers
170 197
185 049
38 474
89 814
7 821
491 355
Inter-segment revenues
-
104 833
- - -
-
104 833
(123 711)
(177 531)
(26 721)
(82 379)
(5 616)
(415 958)
Inter-segment cost of revenues
(56 396)
-
(18 336)
(30 101)
-
(104 833)
Changes in fair value of biological
assets and agricultural produce
-
145 262
(1 427) - -
-
143 835
46 486
152 780
10 326
7 435
2 205
219 232
General and administrative expense
(8 667)
(16 648)
(1 960)
(774)
(2 692)
(30 741)
Selling and distribution expense
(8 205)
(19 962)
(444)
(2 281)
(583)
(31 475)
Other operating (expense) income
(2 045)
(1 462)
(261)
(847)
(2 328)
(6 943)
Profit (loss) from operations
27 569
114 708
7 661
3 533
(3 398)
150 073
Interest expense on lease liability
(584)
(19 220)
-
-
(1 010)
(20 814)
Foreign currency exchange (loss) gain
196
911
-
13
(117)
1 003
Interest expense
(595)
(2 142)
-
(237)
(2)
(2 976)
Interest income
-
-
-
-
288
288
Other (expense) income
-
-
-
-
1 199
1 199
26 586
94 257
7 661
3 309
(3 040)
128 773
Taxation
-
-
-
-
(6 282)
(6 282)
26 586
94 257
7 661
3 309
(9 322)
122 491
Consolidated total assets
146 097
428 883
45 815
44 531
25 231
690 557
Consolidated total liabilities
9 540
164 332
125
3 594
17 824
195 415
Other segment information:
Depreciation and amortisation
8 102
39 258
1 143
1 551
1 332
51 386
Additions to non-current assets:
Property, plant and equipment
2 243
11 134
1 488
395
123
15 383
Intangible assets
6
331
2
12
43
394
Right-of-use asset
341
30 155
-
-
76
30 572
ANNUAL REPORT 2022 188 Geographic information: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Revenue from external customers Ukraine 7 963 837 8 706 217 231 406 273 674 European countries 9 113 436 5 777 532 264 811 181 613 incl. Switzerland 2 611 833 3 944 316 75 893 123 987 Asia 191 647 675 274 5 569 21 227 Other 285 084 472 153 8 284 14 841 17 554 004 15 631 176 510 070 491 355 22. FINANCIAL RISK MANAGEMENT a) Overview The Group has exposure to the following risks from its use of financial instruments: \u2022 credit risk \u2022 liquidity risk \u2022 market risk. This note presents information about exposure to each of these risks and the Group\u2019s objectives, policies and processes for measuring and managing risk. Further quantitative disclosures are included throughout these consolidated financial statements. The Board of Directors has overall responsibility for the establishment and oversight of the risk management framework. The risk management policies are established to identify and analyze the risks faced by the Group, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Group\u2019s activities. The Group, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. The Audit Committee oversees how management monitors compliance with risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks. b) Credit risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily for trade receivables) and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. Trade accounts receivable The exposure to credit risk is influenced mainly by the individual characteristics of each customer. The demographics of the Group\u2019s customer base, including the default risk of the industry and country, in which customers operate, has less of an influence on credit risk. Management established a credit policy under which each new customer is analysed individually for creditworthiness before standard payment and delivery terms and conditions are offered. The review includes external ratings, where available, and in some cases bank references. Majority of customers have been transacting with the Group for over three years, and no losses are expected from non-performance by these counterparties. In monitoring customer credit risk, customers are grouped according to their credit characteristics, including whether they are an individual or legal entity, whether they are a wholesale, retail or end-user customer, geographic location, industry, aging profile, maturity and existence of previous financial difficulties. Trade and other receivables relate mainly to wholesale customers. Customers that are graded as \u00abhigh
risk\u00bb are placed on a restricted customer list, and future sales are made on a prepayment basis with approval of
management. The Group does not require collateral in respect of trade and other receivables.
The Group establishes an allowance that represents its estimate of lifetime expected credit losses in respect of trade
and other receivables. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which
uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade and
other receivables have been grouped based on shared credit risk characteristics and the days past due. The expected
loss rates are based on the payment profiles of sales over a period of 24 months before 31 December 2022 and the
corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to current
and macroeconomic information on macroeconomic factors affecting the ability of the customers to settle the
receivables.
Evidence that a financial asset is credit-impaired includes the following observable data:
\u2022 significant financial difficulty of the borrower or issuer;
\u2022 a breach of contract such as a default or being more than 120 days past due;
\u2022 probability that the borrower will enter bankruptcy.
Guarantees
The Group\u2019s policy is to provide financial guarantees only to wholly-owned subsidiaries. At 31 December 2022 and
2021 there were no guarantees are outstanding.
Credit quality of financial assets
The Group trades only with recognised, creditworthy third parties. It is the Group\u2019s policy that all customers who wish
to trade on credit terms are subject to credit verification procedures. In addition, receivable balances are monitored
on an ongoing basis.
The credit quality of receivables is analysed based on a provision matrix or can be assessed by reference to external
credit ratings (if available) or to historical information about counterparty default rates.
(in thousands of Ukrainian
hryvnias)
(in thousands of Euros)
Counterparties without external credit rating
Carrying amount - Counterparties without
external credit rating
617 171
19 958
Past due trade receivables
Carrying amount - Past due trade receivables
Group A represents existing customers (more than one year) which did not breach payment terms. Group B represents
new customers (less than one year) for whom there is no recent history of defaults.
Past due trade receivables are mostly due from counterparties without external credit rating.
The information about the exposure to credit risk and ECL for trade and other receivables as at 31 December 2022
provided in Note 9.
ANNUAL REPORT 2022 190 In the year ended 31 December 2022 approximately 12% of revenues (2021: 13%) were derived from two customers. Trade receivables from these customers as at 31 December 2022 were equal to UAH 17,184 thousand or EUR 441 thousand (2021: trade receivables of UAH 98,397 thousand or EUR 3,182 thousand). The credit quality of cash deposits by external credit rating: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Banks with external credit rating (Moody's): Short-term deposits NP 1 518 1 578 39 51 Banks without external credit rating: Group A 2 000 5 300 51 171 3 518 6 878 90 222 The credit quality of cash and cash equivalents assessed by reference to external credit ratings: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Cash and cash equivalents Banks with external credit rating (Moody's): P-1 631 771 120 276 16 220 3 890 NP 27 205 38 519 698 1 246 Banks without external credit rating: Group A 356 373 185 586 9 149 6 002 Group B 3 353 2 915 86 94 Cash in transit - 8 849 - 286 Cash on hand 196 724 5 23 1 018 898 356 869 26 158 11 541 Group A represents Ukrainian banks. Group B represents non-Ukrainian banks. The Group keeps cash and deposits mostly in the Ukrainian banks, which are subsidiaries of reputable foreign banks. In 2022 the Group continued to work with the same banks as in 2021. The geographic location of the Group\u2019s customers is presented in the table below: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Trade receivables neither past due nor impaired Ukraine 383 181 550 504 9 837 17 802 Switzerland 196 579 41 164 5 047 1 331 Asia - 14 633 - 473 EU 235 827 8 152 6 053 264 USA - 2 718 - 88 Past due trade receivables 89 926 45 903 2 310 1 485 905 513 663 074 23 247 21 443 ANNUAL REPORT 2022 191 c) Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Typically, the Group ensures that it has sufficient cash on demand to meet expected operating expenses for a period of 60 days, including the servicing of financial obligations; this excludes the potential impact of extreme circumstances that cannot reasonably be predicted, such as natural disasters or military hostilities. Maturities of financial liabilities The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments (including future interest payments). Trade and other payables included in the table below exclude advances received from customers. 31 December 2022 (in thousands of Ukrainian hryvnias) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 2 702 779 2 888 230 2 201 298 319 821 367 111 - Lease liability 4 251 208 8 280 655 1 105 547 1 085 993 2 765 143 3 323 972 Trade and other accounts payable 441 179 441 179 439 533 1 646 - - Net assets attributable to non- controlling participants in limited liability companies 23 191 23 191 - 23 191 - - 7 418 357 11 633 255 3 746 378 1 430 651 3 132 254 3 323 972 31 December 2022 (in thousands of Euros) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 69 389 74 151 56 515 8 211 9 425 - Lease liability 109 142 212 591 28 383 27 881 70 990 85 337 Trade and other accounts payable 11 327 11 327 11 285 42 - - Net assets attributable to non- controlling participants in limited liability companies 595 595 - 595 - - 190 453 298 664 96 183 36 729 80 415 85 337 31 December 2021 (in thousands of Ukrainian hryvnias) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 1 190 038 1 272 145 582 026 227 360 435 481 27 278 Lease liability 3 873 422 7 804 633 1 002 944 991 960 2 598 912 3 210 817 Trade and other accounts payable 266 200 266 200 260 345 4 338 1 517 - Net assets attributable to non- controlling participants in limited liability companies 12 852 12 852 - 12 852 - - 5 342 512 9 355 830 1 845 315 1 236 510 3 035 910 3 238 095 ANNUAL REPORT 2022 192 31 December 2021 (in thousands of Euros) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 38 485 41 140 18 822 7 353 14 083 882 Lease liability 125 262 252 393 32 434 32 079 84 046 103 834 Trade and other accounts payable 8 610 8 610 8 421 140 49 - Net assets attributable to non- controlling participants in limited liability companies 416 416 - 416 - - 172 773 302 559 59 677 39 988 98 178 104 716 Financing arrangements The group had access to the following undrawn borrowing facilities at the end of the reporting period: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Expiring within one year 1 623 153 2 461 115 41 672 79 590 Expiring beyond one year - 272 782 - 8 821 Total undrawn borrowing facilities 1 623 153 2 733 897 41 672 88 411 d) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. e) Currency risk The Group is exposed to currency risk on sales, purchases and borrowings that are denominated in a currency other than the respective functional currencies of the Group entities, which is primarily the Ukrainian hryvnia. The currencies in which these transactions primarily are denominated are U.S. dollars and EUR. In order to hedge exposure to foreign currency risk, management attempts to balance the amount of payments in foreign currencies, including debt repayments, with inflows in hard currencies from exports sales. The exposure to foreign currency risk is as follows: (in thousands of Ukrainian hryvnias) 2022 2021 EUR USD EUR USD Trade accounts receivable 61 533 396 221 - 72 176 Other accounts receivable 145 58 553 - 33 841 Cash and cash equivalents 4 996 637 824 392 134 440 Bank loans - (1 566 083) - (1 196 416) Trade accounts payable (104) (8 993) (83) (3 126) Other liabilities and accounts payable (1 650) (288) (446) - Net exposure 64 920 (482 766) (137) (959 085) ANNUAL REPORT 2022 193 (in thousands of Euros) 2022 2021 EUR USD EUR USD Trade accounts receivable 1 580 10 172 - 2 334 Other accounts receivable 4 1 503 - 1 094 Cash and cash equivalents 128 16 375 13 4 347 Bank loans - (40 206) - (38 691) Trade accounts payable (3) (231) (3) (101) Other liabilities and accounts payable (42) (7) (14) - Net exposure 1 667 (12 394) (4) (31 017) A weakening of the Ukrainian hryvnia against the following currencies as at 31 December would have decreased pre- tax profit as shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% EUR 6 492 (14) 167 (0) pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% USD (48 277) (95 909) (1 239) (3 102) A weakening of the Ukrainian hryvnia against the EUR by 10% as at 31 December 2022 would have increased total equity by UAH 5,323 thousand or EUR 137 thousand (31 December 2021: decreased total equity by UAH 11 thousand or EUR 0.3 thousand). A weakening of the Ukrainian hryvnia against the USD by 10% as at 31 December 2022 would have decreased total equity by UAH 39,587 thousand or EUR 1,016 thousand (31 December 2021: UAH 78,645 thousand or EUR 2,543 thousand). Strengthening of the Ukrainian hryvnia against the above currencies as at 31 December would have had the equal but opposite effect on the above currencies to the amounts shown above, on the basis that all other variables remain constant. During the year ended 31 December 2022 the Ukrainian Hryvnia depreciated against the EUR and USD by 25,96% and 34,06% respectively (2021: appreciated against the EUR and USD by 10.99% and 3.52% respectively). As a result, during the year ended 31 December 2022 the Group recognised a net foreign exchange loss in the amount of UAH 203,955 thousand (2021: net foreign exchange gain in the amount of UAH 34,926 thousand) in the consolidated income statement. f) Interest rate risk
Changes in interest rates impact primarily borrowings by changing either their fair value (fixed rate debt) or future cash
flows (variable rate debt).
At 31 December the interest rate profile of interest bearing financial instruments is as follows:
(in thousands of Ukrainian hryvnias)
(in thousands of Euros)
Variable rate instruments
The floating interest rates reflect the real market price for the facility utilized by the Group which is often based on the
3 months and 6 months London interbank offered rate (\u201cLIBOR\u201d) for loans nominated in US dollars. Loans and
borrowings of the Group at variable rates are exposed to 3m and 6m LIBOR rates, which are due to cease in June
2023. During the year ended 31 December 2022, the management established a transition plan and management
holds discussions with banks to determine the timing and benchmark for the transition. Management expects that the
impact of alternative benchmark will not have material impact on the Group. Currently the Group does not use any
cash flow hedges.
The Group does not account for any fixed rate financial assets and liabilities at fair value through profit or loss, and
the Group does not have any derivatives (interest rate swaps) that designate as hedging instruments under a fair value
hedge accounting model.
Sensitivity of the Group\u2019s profit before tax to a reasonably possible change in interest rates, with all other variables
held constant, through the impact on variable rate instruments, is as follows:
Increase (decrease) in
interest rate
(in thousands of Ukrainian hryvnias)
(in thousands of Euros)
Sensitivity of the Group\u2019s equity to a reasonably possible change in interest rates, with all other variables held constant,
through the impact on variable rate instruments, is as follows:
Increase (decrease)
in interest rate
(in thousands of Ukrainian hryvnias)
(in thousands of Euros)
g) Other market price risk
The Group does not enter into commodity contracts other than to meet expected usage and sale requirements; such
contracts are not settled net.
h) Agricultural risk
The agricultural business of the Group is exposed to significant risks associated with outbreaks of livestock diseases
and loss of the crop because of unfavourable weather conditions. Epidemiological surveillance system adopted by the
Group minimizes the risks associated with the disease of cattle. The loss of harvests is minimized at the expense of
reseeding of damaged winter crops with spring crops and a partial harvest insurance .
i) Fair values of financial instruments
The fair value of financial instruments that are traded in active markets at each reporting date is determined by
reference to quoted market prices or dealer price quotations (bid price for long positions and ask price for short
positions), without any deduction for transaction costs. This fair value is within level 1 of fair value hierarchy. For
financial instruments not traded in an active market, the fair value is determined using appropriate valuation
techniques. Such techniques may include using recent arm\u2019s length market transactions; reference to the current fair
value of another instrument that is substantially the same; discounted cash flow analysis or other valuation models
and are within level 2 or 3 of fair value hierarchy.
As at 31 December 2022 the fair value of the Group's borrowings with fixed interest rate approximates UAH 288,154
thousand (EUR 7,398 thousand), their carrying value amounted of UAH 427,103 thousand (EUR 10,965 thousand).
As at 31 December 2021 the fair value of the Group's borrowings with fixed interest rate approximates their fair values.
As at 31 December 2022 and 2021, the carrying value of the Group's borrowings with floating interest rate and other
financial instruments approximates their fair values.
j) Tax and legal matters
The Group\u2019s operations are concentrated in Ukraine. Ukrainian legislation and regulations regarding taxation and other
operating matters continue to evolve as part of an economy in transition. Legislation and regulations are not always
clearly written and their interpretation is subject to the opinions of local, regional and national authorities, and other
governmental bodies. Instances of inconsistent opinions are not unusual.
As at 31 December 2022, management estimates that the Group has possible liabilities from exposure to other than
remote tax risks of UAH 178,575 thousand or EUR 4,584 thousand (31 December 2021: UAH 60,241 thousand or
EUR 1,948 thousand). These exposures primarily relate to ongoing litigations with regards to certain challenges from
tax authorities, where the latter assessed the Group with additional CPT and VAT liabilities plus penalties. Management
believes that based on the past history of court resolutions of similar lawsuits by the Group, it is unlikely that a
significant settlement will arise out of such lawsuits and no respective provision is required in the Group\u2019s financial
statements as of the reporting date.
Companies of the Group have significant controlled operations which are governed by transfer pricing rules. Such
operations include export trade operations of agricultural products, as well as interest expenses and royalty. Specified
operations are conducted both with related parties - non-residents, and third parties from low-taxing jurisdiction. In
the absence of common methodology for transfer pricing in Ukraine, as well as established judiciary practice in the
sphere of the transfer pricing, there are risks that the approach of tax authorities in the treatment of controlled
operations will be different from approach applied by the companies of the Group. If the tax authorities establish
failure to comply with these rules, they may demand transfer pricing adjustments. If substantial transfer pricing
adjustments were upheld by the relevant Ukrainian authorities or courts and implemented, the Group's financial
results could be adversely affected; however, the potential amount could not be estimated reliably. Given that the
risks can materialise during seven years from the date of submission of the appropriate income tax returns.
According to Ukrainian legislation land lease agreements should be registered by state authorities. As at 31 December
2022 and 31 December 2021 the Group had a number of land lease agreements in respect of which registration
procedure was not finalised. This includes both lease agreements that were not temporarily registered due to lengthy
procedure of registration and which would not be registered at all. Therefore in respect of these agreements there is
a risk of collusion by rivals and/or lessors to cancel the right of the Group to lease the land plots according to these
agreements. Total land area leased according to unregistered agreements as at 31 December 2022 comprised
10 thousand hectares which constituted approximately 5% of the total land lease area of the Group and right-of-use
assets and lease liability recognised in respect of these agreements as at 31 December 2022 comprised
UAH 108,069 thousand or EUR 2,774 thousand and UAH 114,437 thousand or EUR 2,938 thousand respectively
(31 December 2021: UAH 124,699 thousand or EUR 4,033 thousand and UAH 126,560 thousand or EUR 4,093
thousand).
ANNUAL REPORT 2022 196 The Group\u2019s operations and financial position will continue to be affected by Ukrainian political developments including the application of existing and future legislation and tax regulations. Management believes that the Group has complied with all regulations and paid or accrued all taxes that are applicable. In the ordinary course of business, the Group is subject to various legal actions and complaints. Management believes that the ultimate liability, if any, arising from such actions or complaints will not have a material adverse effect on the financial condition or the results of the Group's operations. Where the risk of outflow of resources is probable, the Group has accrued liabilities based on management\u2019s best estimate. 23. RELATED PARTY TRANSACTIONS The Group enters into transactions with related parties in the ordinary course of business. Related parties comprise the Group\u2019s shareholders, companies that are under control of the Group\u2019s shareholders, key management personnel and their close family members and companies that are controlled or significantly influenced by the shareholders. Prices for related party transactions are determined on a market basis. The following table summarises transactions that had been entered into with the companies under control of one of the shareholders with significant influence over the Group for the year ended 31 December 2022: (in thousands of Ukrainian hryvnias ) (in thousands of Euros) 2022 2021 2022 2021 Sales to related parties 14 885 9 619 438 298 Purchases from related parties 59 282 47 216 1 744 1 462 Cash proceeds from financial aid 70 730 - 2 081 - Repayment of financial aid 17 890 - 526 - Other transaction with related parties* 4 435 - 130 - *During the year ended 31 December 2022 the Group provided non-refundable financial assistance to a related charitable foundation in amount of UAH 4,435 thousand or EUR 130 thousand. The following tables summarise balances with the companies under control of one of the shareholders with significant influence over the Group as at 31 December 2022: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term advances to suppliers 5 971 5 971 153 193 Other long-term receivables 1 324 1 655 34 54 Other receivables 490 319 13 10 Advances to suppliers 32 11 1 - Trade accounts receivable 7 91 - 3 Amounts owed by related parties 7 824 8 047 201 260 (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Borrowings from non-financial institutions 127 803 95 413 3 281 3 086 Financial aid 52 840 - 1 357 - Trade accounts payable 4 978 3 090 128 100 Advances received from customers 2 769 686 71 22 Amounts owed to related parties 188 390 99 189 4 837 3 208 ANNUAL REPORT 2022 197 Other transactions As at 31 December 2022, the Group had a USD denominated loan from the entity under control of the same controlling shareholder of UAH 127,803 thousand (2021: UAH 95,413 thousand) or EUR 3,281 thousand (2021: EUR 3,086 thousand) (including interest payable) bearing an interest of 4.0% p.a. The Group rented an office premises from the related party under control of the shareholder with significant influence over the Group and accounted for these lease agreements according IFRS 16. As at 31 December 2022, the Group had the lease liability in the amount of UAH 283,649 thousand or EUR 7,283 thousand and respective right-of-use asset in the amount of UAH 226,956 thousand or EUR 5,827 thousand (2021: UAH 209,153 thousand or EUR 6,764 thousand and UAH 174,510 thousand or EUR 5,643 thousand respectively) (Note 6). During the year ended 31 December 2022 the Group recognised a depreciation charge of right-of-use asset in the amount of UAH 18,453 thousand or EUR 540 thousand as part of the General and administrative expenses (2021: UAH 14,772 thousand or EUR 462 thousand) (Note 6 and Note 16). During the year ended 31 December 2022 the interest expense was charged in the amount of UAH 47,671 thousand or EUR 1,410 thousand (2021: UAH 31,823 thousand or EUR 986 thousand) (Note 6 and Note 19). Management remuneration The remuneration received by executive and non-executive Board members is specified below: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Viktor Ivanchyk 12 483 23 738 360 742 Viktor Gladky 9 770 16 364 276 511 Howard Dahl 2 350 2 471 75 75 Gilles Mettetal 1 253 1 318 40 40 Marc van Campen 1 253 1 318 40 40 Arslan Huseyin 1 263 1 318 40 40 Savvas Sotiri Perikleous - - - - Markiyan Markevych - - - - 28 372 46 527 831 1 448 Key management are those having the authority and responsibility for planning, directing and controlling the activities of the Group (totalling six persons). Mr.Marc van Campen was acting as the Executive Director until 16 September 2022. Mr. Savvas Sotiri Perikleous was acting as the Executive Director from 16 September 2022. Mr.Arslan Huseyin was acting as the Non-Executive Director until 26 October 2022. Mr.Markiyan Markevych was acting as the Non-Executive Director from 27 October 2022. Remuneration of Mr. Savvas Sotiri Perikleous and Mr. Markiyan Markevych acting in the capacity of Directors of the Group will be formalized at the next Annual General Shareholders meeting. Executive Directors who take part in a day-to-day operating activity of the Company, are entitled to a remuneration package consisting of an annual fixed and variable remuneration. Variable remuneration comprises long-term incentives based on a share option plan and short-term incentives in the form of bonuses. Remuneration of key management for the year ended 31 December 2022 was UAH 28,372 thousand or EUR 831 thousand (2021: UAH 46,527 thousand or EUR 1,448 thousand). This remuneration consisted of two components: fixed remuneration of UAH 28,372 thousand or EUR 831 thousand (2021: UAH 26,512 thousand or EUR 848 thousand), variable remuneration in the form of bonuses which were not accrued for Mr.Ivanchyk (2021: UAH 12,012 thousand or EUR 360 thousand) and for Mr.Gladky (2021: 8,003 thousand or EUR 240 thousand). In addition to the above expenses on the long-term incentive plan (\u201cLTI\u201d) for the year ended 31 December 2022 which were accrued for Mr.Ivanchyk in the amount of UAH 15,680 thousand or EUR 300 thousand (2021: UAH 19,376 thousand or EUR 600 thousand) and for Mr.Gladky in the amount of UAH 13,474 thousand or EUR 275 thousand (2021: UAH 13,402 thousand or EUR 415 thousand). The Company did not grant loans, advance payments or guarantees to the members of the Board of Directors or any family member of such persons. In 2022 fixed remuneration accrued for Mr.Ivanchyk in the amount of UAH 12,483 thousand or EUR 360 thousand, part of which in the amount of UAH 7,791 thousand or EUR 228 thousand was transferred to a charity fund at Mr.Ivanchyk\u2019s request. This amount was included in the table above. In 2022 the fixed remuneration accrued for Mr.Gladky in the amount of UAH 9,770 thousand or EUR 276 thousand, part of which in the amount of UAH 1,073 thousand or EUR 31 thousand was transferred to a charity fund at Mr.Gladky request. This amount is included in the table above. The accumulated balance in equity for key management personnel presented by share-based incentive plans as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Viktor Ivanchyk 35 056 19 376 900 600 Viktor Gladky 26 876 13 402 690 415 61 932 32 778 1 590 1 015 24. EVENTS SUBSEQUENT TO THE REPORTING DATE In February 2023 a new subsidiary ASTARTA TRADING PLC was incorporated under the Company Law, Cap. 113 as a limited liability company and registered in Nicosia, Cyprus.",
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"fact-9": {
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"fact-8": {
"value": "On 06 April 2022 the Board of Directors of ASTARTA Holding N.V. adopted a resolution on the approval of the proposal of the Board to convert ASTARTA Holding N.V., a public limited company (naamloze vennootschap) governed by Dutch law, into ASTARTA HOLDING PLC, a public limited company governed by Cyprus Companies Law, Cap. 113, i.e. by way of a cross-border migration of the registered office of the Company without its dissolution or liquidation followed by its subsequent reregistration in accordance with Cyprus Companies Law, Cap. 113. On 16 June 2022 conversion proposal was approved on Annual",
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"value": "Lampousas 1, 1095, Nicosia, Cyprus",
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"fact-5": {
"value": "The Group specializes in sugar production, crop growing, soybean processing and cattle farming.",
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"fact-6": {
"value": "Poltava, Vinnytsia, Khmelnytsky, Chernihiv, Cherkasy and Kharkiv oblasts (administrative regions) of Ukraine",
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"fact-7": {
"value": "The number of employees were presented as follows: 2022 2021 operating personnel 5 181 3 533 administrative personnel 1 013 982 sales personnel 363 285 non-operating personnel 34 20 Total number of employees 6 591 4 820",
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"fact-818": {
"value": "2. BASIS OF PREPARATION a) Statement of compliance These consolidated financial statements are prepared in accordance with International Financial Reporting Standards as adopted by the European Union (IFRS-EU) and the requirements of the Cyprus Companies Law Cap. 113. The consolidated financial statements were authorized by the Board of Directors on 21 April 2023. b) Going Concern On 24 February 2022 Russia initiated a full-scale military invasion of Ukraine. This was followed up by the immediate enactment of martial law by the government of Ukraine and corresponding introduction of the related temporary restrictions that impact the economic environment. Considering the above, Astarta has assessed the going concern assumption based on which the financial statements have been prepared. Geographical diversification of the Group\u2019s assets\u2019 location allows it to keep most of the assets apart from the regions under intense military hostilities. The assets of the Group are located in the Central part of Ukraine (the Poltava region), the Northern part of Ukraine (the Chernihiv region), the East (the Kharkiv region) and the Western part (the Khmelnytskyi, Vinnytsya, Zhytomyr and Ternopil regions). As at the date of the issue of these consolidated financial statements: \u2022 intensive military hostilities have been localized in the regions, where Astarta does not operate its key assets; \u2022 no critical assets preventing the Group from continuing operations have been damaged; \u2022 no material assets have been lost or located on uncontrolled territories. Agricultural subsidiaries of the Group perform maintenance operations to be ready for the start of spring planting. In 2023 the Group plans to operate all of its sugar plants. The processing of sugar beets from 2021/22 agricultural season was continuing in January 2023 due to adverse weather conditions for harvesting of sugar beet. As of the date of the issue of these consolidated financial statements, the soybean processing plant operated at its normal crushing capacity. The management of the Group expects to continue shipments of the goods to local buyers and to nearby EU countries. In-house agricultural and office IT solutions allow Astarta to support business processes remotely under current conditions if needed. However, in case of any disruption to centralized systems, all operating subsidiaries can operate autonomously. Astarta continues to sell crops, sugar, milk and soybean crushing products on the domestic market. Since exports by means of sea are partly limited, the Group also realises export sales via railway and using trucks. Astarta is not trading with the entities on the Ukrainian, EU and US sanctions lists or entities associated with the individuals under those sanctions. As at 31 December 2022 the Group was in compliance with covenants on its loans. The Group does not foresee the breach of covenants during 2023. As at 31 December 2022 management also prepared the forecast of covenants up until and covering Q1 2024. Based on this, management expects that the Group will be able to meet the covenants for the upcoming 12 months from the date of these financial statements with considerable headroom for the contracted ratios. In management\u2019s view, the sustainability of headroom will be ensured through the stable level of external long-term debt amid further improvement of market conditions given a surplus of sugar on the domestic market but Ukrainian sugar producers can freely trade with EU markets at European prices since the EU lifted import duties on sugar for Ukraine and higher sugar prices that will positively affect 2023 financial results given the current stocks of sugar. Stable level of external long-term debt will be maintained through the servicing of existing debt as per initial loan schedules. The Group repaid EUR 24 million of loans in January-March 2023. Management does not intend to attract additional long-term financing in 2023. As at 31 December 2022, The Group had EUR 42 million of undrawn bank facilities available. As of the date of these consolidated financial statements, condition and safety of the Group\u2019s assets are not significantly affected by the military invasion by the Russian Federation and the operating, logistic processes were reassessed by the Group to ensure continuity of its business, as described above. Management is taking appropriate actions to continuously revise its businesses processes and practices and prepared a 12 months budget based on the assumption that the degree of intensity of military hostilities in the regions where the Group\u2019s assets are located and the area of the Ukrainian territory currently invaded by the Russian troops is not largely increased; the Group is able to carry out sowing and harvesting of crops; the railway infrastructure performs its function and is used as a way of executing export sales due to limitation of seaports usage; it will be possible to operate sugar processing plants after harvesting sugar beet in 2023/24; the Group will be able to obtain export licenses for some of its agricultural products. While the Group\u2019s operations were not largely impacted so far and management prepared its 12 months budget based on the known facts and events, there is a significant uncertainty over the future development of the Russian armed intervention, its duration and short and long-term impact on the Group, its assets, employees and operations. There might be multiple scenarios of further development with unknown likelihood, and the magnitude of the impact on the Group might vary from significant to severe. This represents a single source of material uncertainty, which may cast significant doubt about the Group\u2019s ability to continue as a going concern and, therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business. Management is frequently assessing the current situation and making appropriate adjustments to its business operations to mitigate any affects on the Group. Based on these and other steps the Group is taking, management concluded that it is appropriate to prepare the consolidated financial statements on a going concern basis. c) Basis of consolidation These consolidated financial statements have been prepared on a going concern basis which assumes the Group will be able to realise its assets and discharge its liabilities in the normal course of business for the foreseeable future. The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2022. Subsidiaries are those investees that are controlled by the Group. Control is achieved when the Group exercises, or has rights, to variable returns from its involvement with the investee and can affect those returns through its power over the investee. Specifically, the Group controls an investee if and only if the Group has: \u2022 Power over the investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee) \u2022 Exposure, or rights, to variable returns from its involvement with the investee, and \u2022 The ability to use its power over the investee to affect its returns When the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: \u2022 The contractual arrangement with the other vote holders of the investee \u2022 Rights arising from other contractual arrangements \u2022 The Group\u2019s voting rights and potential voting rights The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the statement of comprehensive income from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. If the Group loses control over a subsidiary, it: \u2022 Derecognises the assets (including goodwill) and liabilities of the subsidiary \u2022 Derecognises the cumulative translation differences recorded in equity \u2022 Recognises the fair value of the consideration received \u2022 Recognises the fair value of any investment retained \u2022 Recognises any surplus or deficit in profit or loss \u2022 Reclassifies the parent\u2019s share of components previously recognised in OCI to profit or loss or retained earnings, as appropriate, as would be required if the Group had directly disposed of the related assets or liabilities. As at 31 December 2022 ASTARTA HOLDING PLC owns shares, directly and indirectly, in a number of subsidiaries with the following percentage of ownership: 31 December 2022 31 December 2021 Name of Subsidiaries: Activity Place of business, country % of ownership % of ownership Ancor Investments Ltd Trade and investment activities Cyprus 100,00% 100,00% LLC Firm \u201cAstarta-Kyiv\u201d Asset management Ukraine 99,99% 99,99% LLC \u201cAPO \u201cTsukrovyk Poltavshchyny\u201d Sugar production Ukraine 99,73% 99,73% LLC \u201cAgricultural company \u201cDovzhenko\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Trade\u201d Trade Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cDobrobut\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cMusievske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cGlobinskiy processing factory\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cInvestment company \u201cPoltavazernoproduct\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cList-Ruchky\u201d Agricultural Ukraine 74,99% 74,99% LLC \u201cAgropromgaz\u201d Trade Ukraine 99,97% 99,97% LLC \u201cKhmilnitske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cVolochysk-Agro\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cAstarta Prykhorollia\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cNika\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cZhytnytsya Podillya\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Service\u201d Service Ukraine 99,99% 99,99% LLC \"Tsukragroprom\" Sugar production Ukraine 99,99% 99,99% LLC \"Zerno-Agrotrade\" Storage and trade Ukraine 99,99% 99,99% LLC \"Novoorzhytskiy sugar plant\" Sugar production Ukraine 99,99% 99,99% LLC \"Globinskiy bioenergetichniy complex\" Sugar production Ukraine 99,99% 99,99% PE \"TMG\" Agricultural Ukraine 99,99% 99,99% LLC \"Eco Energy\" Agricultural Ukraine 99,99% 99,99% LLC \"Agri Chain\" Research and development Ukraine 99,99% 99,99% ALC \u201cNarkevitskiy sugar plant\u201d Sugar production Ukraine 99,99% 99,99% PJSC \"Ukrainian Agro-Insurance Company\" Insurance Ukraine 99,99% 99,99% Astarta Trading GmbH Trade Switzerland 100,00% 100,00% LLC \u201cAstarta Invest Service\u201d Land management Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Protein\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cPodil Agricultural Traditions\u201d* Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Eko Plus\u201d** Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Agricultural Traditions\u201d** Agricultural Ukraine 99,99% 0,00% Place of business of all subsidiaries has not changed since previous year. * On 14 February 2022 the Group purchased 100% shares of LLC \u201cPodil Agricultural Traditions\u201d which is a non-listed company located in Ukraine with the purpose to acquire land lease rights. Purchase of this entity is recognised as an acquisition of a group of assets that doesn\u2019t constitute a business. ** In September 2022 LLC \u201cChernihiv Eko Plus\u201d and LLC \u201cChernihiv Agricultural Traditions\u201d were established. d) Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non- controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition costs incurred are expensed and included in administrative expenses. If the business combination is achieved in stages, the acquisition date fair value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date through income statement. Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognised in the income statement. e) Basis of accounting The consolidated financial statements are prepared on a historical cost basis, except for buildings and machinery and equipment classified as property, plant and equipment accounted under revaluation model, biological assets at fair value less estimated costs to sell and agricultural produce stated at cost which is determined as fair value less estimated costs to sell at the point of harvest. f) Transactions eliminated on consolidation Intercompany balances and transactions, and any unrealised gains arising from intercompany transactions, are eliminated in preparing the consolidated financial statements. Unrealised gains arising from transactions with associate are eliminated to the extent of the Group\u2019s interest in the enterprise. Unrealised gains resulting from transactions with associates are eliminated against the investment in the associate. Unrealised losses are eliminated in the same way as unrealised gains except that they are only eliminated to the extent that there is no evidence of impairment. g) Net assets attributable to non-controlling participants in limited liability companies Substantially all the Group's subsidiaries are Ukrainian limited liability companies. Under Ukrainian law, a participant in a limited liability company may unilaterally withdraw from the company. In such case, the company is obliged to pay the withdrawing participant\u2019s a share of the net assets of the company not later than in 12 months from the date of the withdrawal. Redemption amount of participant\u2019s a share of the net assets of the company is assessed based on market value of net assets. Since the non-controlling participants in limited liability companies did not announce their intentions to withdraw, their interest was recognised as a non-current liability. Limited liability company\u2019s non- controlling participants\u2019 share in the net profit/loss is recorded as a finance expense. h) Functional and presentation currency Each entity in the Group determines its own functional currency and items included in the separate financial statements of each entity are measured using that functional currency. The functional currency of the Company and its Swiss and Cypriot subsidiaries is Euro (EUR). The operating subsidiaries registered in Ukraine have the Ukrainian hryvnia (UAH) as their functional currency. The consolidated financial statements are presented in UAH, which is a primary presentation currency, and all values are rounded to the nearest thousand, except when otherwise indicated. For the benefit of certain users, the Group also presents all numerical information in EUR. The translation of UAH denominated assets and liabilities into EUR in these consolidated financial statements does not necessarily mean that the Group could realise or settle in EUR the reported values of these assets and liabilities. Likewise, it does not necessarily mean that the Group could return or distribute the reported EUR value retained earnings to its shareholders. For the purpose of presenting financial information in EUR, assets and liabilities of the Ukrainian subsidiaries are translated from UAH to EUR using the official closing rates at each reporting date. Components of equity are translated at the historic rate. Annual realisation of revaluation surplus is translated at historical rate. Income and expense items are translated at the average exchange rates for the quarter, unless the exchange rates fluctuate significantly during that period, in which case the exchange rates at the dates of the transactions are used. Disclosure line items are translated using annual weighted average official exchange rate. For translation of UAH figures into EUR figures for the cash flow statement the Group uses average UAH/EUR exchange rate. For the purposes of presenting financial information in UAH, assets and liabilities of the subsidiaries for which functional currency in EUR are translated from EUR to UAH using the official closing rates at each reporting date and income and expenses are translated at the official spot rates at the date of transaction. Translation differences arising, if any, are recognised in other comprehensive income and accumulated in the Currency translation reserve. The principal Ukrainian Hryvnia (\u201cUAH\u201d) exchange rates used in the preparation of the consolidated financial statements are as follows: Currency Average reporting period rate Reporting date rate 2022 2021 31 December 2022 31 December 2021 EUR 34.00 32.30 38.95 30.92 USD 32.37 27.28 36.57 27.28 The average exchange rates for each period are calculated as the arithmetic mean of the exchange rates for all trading days during this period. The sources of exchange rates are the official rates set by the National Bank of Ukraine. All foreign exchange gain or loss that occurs on revaluation of monetary balances, presented in foreign currencies, is presented as a separate line in the Consolidated Income Statement. i) Critical accounting estimates and judgements in applying accounting policies The preparation of the consolidated financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and the reported amounts of assets, liabilities, income and expense and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. Estimates and judgements are continually evaluated and are based on management\u2019s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Management also makes certain judgements, apart from those involving estimations, in the process of applying the accounting policies. Other disclosures relating to the Group\u2019s exposure to risks and uncertainties includes: \u2022 Capital risk management Note 11 \u2022 Sensitivity analyses disclosures - fair value of biological assets Note 7 - impairment of property, plant and equipment Note 5 - fair value of property, plant and equipment Note 5 The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the following financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements are prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur. In the process of applying the Group\u2019s accounting policies, management has made the following estimates, which have the most significant effect on the amounts recognised in the consolidated financial statements. Impairment of property, plant and equipment The Group and its subsidiaries are required to perform impairment tests for their assets or cash-generating units when there is indication that an asset or a cash-generating unit (\u201cCGU\u201d) may be impaired. As of 31 December 2022, impairment test was performed. For the purpose of impairment testing, the Group identified four cash-generating units (CGUs): sugar, agricultural, soybean processing and cattle, which includes all classes of property, plant and equipment carried at fair value and at cost model. One of the determining factors in identifying a cash-generating unit is the ability to measure independent cash flows for that unit. Within the Group\u2019s identified cash-generating units a significant proportion of their output is input to another cash-generating unit. Therefore, judgement is needed in determining a cash- generating unit. Impairment testing is performed based on value-in-use calculation using the cash flow projection not exceeding the five-year period. Cash flow projection is based on the extrapolated actual data approved by the Group\u2019s Budget Committee, comprising CFO, CEO, Commercial Director, Head of Agricultural Production and Head of Processing of the Group and for the subsequent years - on the extrapolated forecasts based on the consumer price index. The most recent detailed calculations of impairment for all CGUs were performed as of 31 December 2022 by an independent appraiser, since the impairment test is an integral part of valuation of property, plant and equipment. Key assumptions made and reasonably possible changes in these assumptions are disclosed in Note 5. Judgement is required to determine principal assumptions made and the impact on the aggregate value-in-use calculation. Fair value of biological assets Due to the absence of an active market, the fair value of biological assets is estimated as the net present value the cash flows expected to be generated from the assets discounted at a current market-determined rate based on WACC with asset-specific adjustments. The fair value of biological assets is determined by the Group\u2019s own agricultural, sales and financial reporting experts based on production technological cards for each type of biological assets, following year\u2019s budget approved by the Group\u2019s Budget Committee and future market prices and economic outlooks. Key estimates and assumptions involved in the valuation apart from the discount rate are crop and milk yields, prices for crops, milk and meat and remaining production costs for crops and milk, and sensitivities to those are disclosed in Note 7. Fair valuation is made in accordance with IFRS 13 Fair Value Measurement. The Group\u2019s business by nature is highly susceptible to weather conditions planting and harvesting as well as during the time when crops are growing. Unexpected changes in weather conditions can impact the costs of production and the yields of crops, used in estimating the fair value of the biological assets, and ultimately have a significant impact on the Group\u2019s financial results. The Group continuously monitors forecasts and is taking necessary actions to minimise impact. Fair value of agricultural produce Management estimates the fair value of agricultural produce by reference to quoted prices in an active market. Fair valuation is made in accordance with IFRS 13 Fair Value Measurement. In addition, costs to sell at the point of harvest are estimated and deducted from the fair value. The fair value less costs to sell becomes the carrying value of inventories at the date of harvesting. A 10% increase or decrease in crops prices as at point of harvest in 2022 would result in an increase or decrease in the value of agriculture produce of UAH 315,316 thousand (EUR 8,095 thousand) as at 31 December 2022 (31 December 2021: UAH 262,808 thousand (EUR 8,488 thousand). Potential increase or decrease in crops\u2019 price determined at the point of harvest for crops sold during the year does not impact the Group\u2019s operating profit. Lease liabilities Management uses the following estimates for land lease liabilities calculation: \u2022 lease rate; \u2022 discount rate; \u2022 lease term. The Group includes into lease payments used in the measurement of the land lease liability the total amount of actual variable lease payments that comprise the lease rate that vary with changes in market lease rates. The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use assets. A 10% increase or decrease in lease payments as at 31 December 2022 would result in an increase or decrease in lease liabilities of UAH 425,121 thousand (EUR 10,914 thousand), (31 December 2021: UAH 387,342 thousand (EUR 12,526 thousand). The lease payments are discounted using the incremental borrowing rate since the interest rate implicit in the lease could not be determined. A 10 p.p. increase in discount rate at 31 December 2022 would result in a decrease in lease liabilities of UAH 201,697 thousand (EUR 5,178 thousand), (31 December 2021: UAH 182,431 thousand (EUR 5,900 thousand). A 10 p.p. decrease in discount rate at 31 December 2022 would result in an increase in lease liabilities of UAH 219,982 thousand (EUR 5,648 thousand), (31 December 2021: UAH 199,518 thousand (EUR 6,452 thousand). Extension and termination options are included in a number of leases across the Group. These terms are used to maximise operational flexibility in terms of managing contracts. In determining the land lease term, the management considers all facts and circumstances that create an economic incentive to exercise an extension option. Extension option is considered exercisable by the Group and is included in the measurement of assets and liabilities arising from warehouse and office premises lease. The lease term for the office premises is considered as 15 years and for the warehouses as 3 years as at each reporting date. For land lease the Group has considered an extension option as not exercisable as the long-term tenure of contracts best represents reasonably certain period of lease supported by the past history of termination of the lease agreements and expected pattern of use for the land leases. Depreciation Management estimates are necessary to identify the useful lives of property, plant and equipment. Management assesses the remaining useful lives in accordance with the current technical conditions of the assets and an estimated period during which the assets are expected to earn benefits for the Group. Were the estimated useful lives differ by 10% from the management\u2019s estimates, the impact on depreciation for the year ended 31 December 2022 would have to increase the latter by UAH 79,266 thousand (EUR 2,332 thousand), (31 December 2021: UAH 99,920 thousand (EUR 2,876 thousand) or decrease by UAH 76,542 thousand (EUR 2,252 thousand), (31 December 2021: UAH 93,602 thousand (EUR 2,694 thousand).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-10": {
"value": "a) Statement of compliance These consolidated financial statements are prepared in accordance with International Financial Reporting Standards as adopted by the European Union (IFRS-EU) and the requirements of the Cyprus Companies Law Cap. 113. The consolidated financial statements were authorized by the Board of Directors on 21 April 2023.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-793": {
"value": "The consolidated financial statements were authorized by the Board of Directors on 21 April 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-11": {
"value": "b) Going Concern On 24 February 2022 Russia initiated a full-scale military invasion of Ukraine. This was followed up by the immediate enactment of martial law by the government of Ukraine and corresponding introduction of the related temporary restrictions that impact the economic environment. Considering the above, Astarta has assessed the going concern assumption based on which the financial statements have been prepared. Geographical diversification of the Group\u2019s assets\u2019 location allows it to keep most of the assets apart from the regions under intense military hostilities. The assets of the Group are located in the Central part of Ukraine (the Poltava region), the Northern part of Ukraine (the Chernihiv region), the East (the Kharkiv region) and the Western part (the Khmelnytskyi, Vinnytsya, Zhytomyr and Ternopil regions). As at the date of the issue of these consolidated financial statements: \u2022 intensive military hostilities have been localized in the regions, where Astarta does not operate its key assets; \u2022 no critical assets preventing the Group from continuing operations have been damaged; \u2022 no material assets have been lost or located on uncontrolled territories. Agricultural subsidiaries of the Group perform maintenance operations to be ready for the start of spring planting. In 2023 the Group plans to operate all of its sugar plants. The processing of sugar beets from 2021/22 agricultural season was continuing in January 2023 due to adverse weather conditions for harvesting of sugar beet. As of the date of the issue of these consolidated financial statements, the soybean processing plant operated at its normal crushing capacity. The management of the Group expects to continue shipments of the goods to local buyers and to nearby EU countries. In-house agricultural and office IT solutions allow Astarta to support business processes remotely under current conditions if needed. However, in case of any disruption to centralized systems, all operating subsidiaries can operate autonomously. Astarta continues to sell crops, sugar, milk and soybean crushing products on the domestic market. Since exports by means of sea are partly limited, the Group also realises export sales via railway and using trucks. Astarta is not trading with the entities on the Ukrainian, EU and US sanctions lists or entities associated with the individuals under those sanctions. As at 31 December 2022 the Group was in compliance with covenants on its loans. The Group does not foresee the breach of covenants during 2023. As at 31 December 2022 management also prepared the forecast of covenants up until and covering Q1 2024. Based on this, management expects that the Group will be able to meet the covenants for the upcoming 12 months from the date of these financial statements with considerable headroom for the contracted ratios. In management\u2019s view, the sustainability of headroom will be ensured through the stable level of external long-term debt amid further improvement of market conditions given a surplus of sugar on the domestic market but Ukrainian sugar producers can freely trade with EU markets at European prices since the EU lifted import duties on sugar for Ukraine and higher sugar prices that will positively affect 2023 financial results given the current stocks of sugar. Stable level of external long-term debt will be maintained through the servicing of existing debt as per initial loan schedules. The Group repaid EUR 24 million of loans in January-March 2023. Management does not intend to attract additional long-term financing in 2023. As at 31 December 2022, The Group had EUR 42 million of undrawn bank facilities available. As of the date of these consolidated financial statements, condition and safety of the Group\u2019s assets are not significantly affected by the military invasion by the Russian Federation and the operating, logistic processes were reassessed by the Group to ensure continuity of its business, as described above. Management is taking appropriate actions to continuously revise its businesses processes and practices and prepared a 12 months budget based on the assumption that the degree of intensity of military hostilities in the regions where the Group\u2019s assets are located and the area of the Ukrainian territory currently invaded by the Russian troops is not largely increased; the Group is able to carry out sowing and harvesting of crops; the railway infrastructure performs its function and is used as a way of executing export sales due to limitation of seaports usage; it will be possible to operate sugar processing plants after harvesting sugar beet in 2023/24; the Group will be able to obtain export licenses for some of its agricultural products. While the Group\u2019s operations were not largely impacted so far and management prepared its 12 months budget based on the known facts and events, there is a significant uncertainty over the future development of the Russian armed intervention, its duration and short and long-term impact on the Group, its assets, employees and operations. There might be multiple scenarios of further development with unknown likelihood, and the magnitude of the impact on the Group might vary from significant to severe. This represents a single source of material uncertainty, which may cast significant doubt about the Group\u2019s ability to continue as a going concern and, therefore, the Group may be unable to realise its assets and discharge its liabilities in the normal course of business. Management is frequently assessing the current situation and making appropriate adjustments to its business operations to mitigate any affects on the Group. Based on these and other steps the Group is taking, management concluded that it is appropriate to prepare the consolidated financial statements on a going concern basis. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-794": {
"value": "c) Basis of consolidation These consolidated financial statements have been prepared on a going concern basis which assumes the Group will be able to realise its assets and discharge its liabilities in the normal course of business for the foreseeable future. The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2022. Subsidiaries are those investees that are controlled by the Group. Control is achieved when the Group exercises, or has rights, to variable returns from its involvement with the investee and can affect those returns through its power over the investee. Specifically, the Group controls an investee if and only if the Group has: \u2022 Power over the investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee) \u2022 Exposure, or rights, to variable returns from its involvement with the investee, and \u2022 The ability to use its power over the investee to affect its returns When the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: \u2022 The contractual arrangement with the other vote holders of the investee \u2022 Rights arising from other contractual arrangements \u2022 The Group\u2019s voting rights and potential voting rights The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the statement of comprehensive income from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. If the Group loses control over a subsidiary, it: \u2022 Derecognises the assets (including goodwill) and liabilities of the subsidiary \u2022 Derecognises the cumulative translation differences recorded in equity \u2022 Recognises the fair value of the consideration received \u2022 Recognises the fair value of any investment retained \u2022 Recognises any surplus or deficit in profit or loss \u2022 Reclassifies the parent\u2019s share of components previously recognised in OCI to profit or loss or retained earnings, as appropriate, as would be required if the Group had directly disposed of the related assets or liabilities. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-12": {
"value": "c) Basis of consolidation These consolidated financial statements have been prepared on a going concern basis which assumes the Group will be able to realise its assets and discharge its liabilities in the normal course of business for the foreseeable future. The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 December 2022. Subsidiaries are those investees that are controlled by the Group. Control is achieved when the Group exercises, or has rights, to variable returns from its involvement with the investee and can affect those returns through its power over the investee. Specifically, the Group controls an investee if and only if the Group has: \u2022 Power over the investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee) \u2022 Exposure, or rights, to variable returns from its involvement with the investee, and \u2022 The ability to use its power over the investee to affect its returns When the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: \u2022 The contractual arrangement with the other vote holders of the investee \u2022 Rights arising from other contractual arrangements \u2022 The Group\u2019s voting rights and potential voting rights The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the statement of comprehensive income from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income (OCI) are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group\u2019s accounting policies. If the Group loses control over a subsidiary, it: \u2022 Derecognises the assets (including goodwill) and liabilities of the subsidiary \u2022 Derecognises the cumulative translation differences recorded in equity \u2022 Recognises the fair value of the consideration received \u2022 Recognises the fair value of any investment retained \u2022 Recognises any surplus or deficit in profit or loss \u2022 Reclassifies the parent\u2019s share of components previously recognised in OCI to profit or loss or retained earnings, as appropriate, as would be required if the Group had directly disposed of the related assets or liabilities. As at 31 December 2022 ASTARTA HOLDING PLC owns shares, directly and indirectly, in a number of subsidiaries with the following percentage of ownership: 31 December 2022 31 December 2021 Name of Subsidiaries: Activity Place of business, country % of ownership % of ownership Ancor Investments Ltd Trade and investment activities Cyprus 100,00% 100,00% LLC Firm \u201cAstarta-Kyiv\u201d Asset management Ukraine 99,99% 99,99% LLC \u201cAPO \u201cTsukrovyk Poltavshchyny\u201d Sugar production Ukraine 99,73% 99,73% LLC \u201cAgricultural company \u201cDovzhenko\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Trade\u201d Trade Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cDobrobut\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cMusievske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cGlobinskiy processing factory\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cInvestment company \u201cPoltavazernoproduct\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cList-Ruchky\u201d Agricultural Ukraine 74,99% 74,99% LLC \u201cAgropromgaz\u201d Trade Ukraine 99,97% 99,97% LLC \u201cKhmilnitske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cVolochysk-Agro\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cAstarta Prykhorollia\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cNika\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cZhytnytsya Podillya\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Service\u201d Service Ukraine 99,99% 99,99% LLC \"Tsukragroprom\" Sugar production Ukraine 99,99% 99,99% LLC \"Zerno-Agrotrade\" Storage and trade Ukraine 99,99% 99,99% LLC \"Novoorzhytskiy sugar plant\" Sugar production Ukraine 99,99% 99,99% LLC \"Globinskiy bioenergetichniy complex\" Sugar production Ukraine 99,99% 99,99% PE \"TMG\" Agricultural Ukraine 99,99% 99,99% LLC \"Eco Energy\" Agricultural Ukraine 99,99% 99,99% LLC \"Agri Chain\" Research and development Ukraine 99,99% 99,99% ALC \u201cNarkevitskiy sugar plant\u201d Sugar production Ukraine 99,99% 99,99% PJSC \"Ukrainian Agro-Insurance Company\" Insurance Ukraine 99,99% 99,99% Astarta Trading GmbH Trade Switzerland 100,00% 100,00% LLC \u201cAstarta Invest Service\u201d Land management Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Protein\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cPodil Agricultural Traditions\u201d* Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Eko Plus\u201d** Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Agricultural Traditions\u201d** Agricultural Ukraine 99,99% 0,00% Place of business of all subsidiaries has not changed since previous year. * On 14 February 2022 the Group purchased 100% shares of LLC \u201cPodil Agricultural Traditions\u201d which is a non-listed company located in Ukraine with the purpose to acquire land lease rights. Purchase of this entity is recognised as an acquisition of a group of assets that doesn\u2019t constitute a business. ** In September 2022 LLC \u201cChernihiv Eko Plus\u201d and LLC \u201cChernihiv Agricultural Traditions\u201d were established. f) Transactions eliminated on consolidation Intercompany balances and transactions, and any unrealised gains arising from intercompany transactions, are eliminated in preparing the consolidated financial statements. Unrealised gains arising from transactions with associate are eliminated to the extent of the Group\u2019s interest in the enterprise. Unrealised gains resulting from transactions with associates are eliminated against the investment in the associate. Unrealised losses are eliminated in the same way as unrealised gains except that they are only eliminated to the extent that there is no evidence of impairment.",
"dimensions": {
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-795": {
"value": "As at 31 December 2022 ASTARTA HOLDING PLC owns shares, directly and indirectly, in a number of subsidiaries with the following percentage of ownership: 31 December 2022 31 December 2021 Name of Subsidiaries: Activity Place of business, country % of ownership % of ownership Ancor Investments Ltd Trade and investment activities Cyprus 100,00% 100,00% LLC Firm \u201cAstarta-Kyiv\u201d Asset management Ukraine 99,99% 99,99% LLC \u201cAPO \u201cTsukrovyk Poltavshchyny\u201d Sugar production Ukraine 99,73% 99,73% LLC \u201cAgricultural company \u201cDovzhenko\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Trade\u201d Trade Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cDobrobut\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cMusievske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cGlobinskiy processing factory\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cInvestment company \u201cPoltavazernoproduct\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cList-Ruchky\u201d Agricultural Ukraine 74,99% 74,99% LLC \u201cAgropromgaz\u201d Trade Ukraine 99,97% 99,97% LLC \u201cKhmilnitske\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cVolochysk-Agro\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAgricultural company \u201cAstarta Prykhorollia\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cNika\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cZhytnytsya Podillya\u201d Agricultural Ukraine 99,99% 99,99% LLC \u201cAstarta Service\u201d Service Ukraine 99,99% 99,99% LLC \"Tsukragroprom\" Sugar production Ukraine 99,99% 99,99% LLC \"Zerno-Agrotrade\" Storage and trade Ukraine 99,99% 99,99% LLC \"Novoorzhytskiy sugar plant\" Sugar production Ukraine 99,99% 99,99% LLC \"Globinskiy bioenergetichniy complex\" Sugar production Ukraine 99,99% 99,99% PE \"TMG\" Agricultural Ukraine 99,99% 99,99% LLC \"Eco Energy\" Agricultural Ukraine 99,99% 99,99% LLC \"Agri Chain\" Research and development Ukraine 99,99% 99,99% ALC \u201cNarkevitskiy sugar plant\u201d Sugar production Ukraine 99,99% 99,99% PJSC \"Ukrainian Agro-Insurance Company\" Insurance Ukraine 99,99% 99,99% Astarta Trading GmbH Trade Switzerland 100,00% 100,00% LLC \u201cAstarta Invest Service\u201d Land management Ukraine 99,99% 99,99% LLC \u201cAstarta Agro Protein\u201d Soybean processing Ukraine 99,99% 99,99% LLC \u201cPodil Agricultural Traditions\u201d* Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Eko Plus\u201d** Agricultural Ukraine 99,99% 0,00% LLC \u201cChernihiv Agricultural Traditions\u201d** Agricultural Ukraine 99,99% 0,00% Place of business of all subsidiaries has not changed since previous year. * On 14 February 2022 the Group purchased 100% shares of LLC \u201cPodil Agricultural Traditions\u201d which is a non-listed company located in Ukraine with the purpose to acquire land lease rights. Purchase of this entity is recognised as an acquisition of a group of assets that doesn\u2019t constitute a business. ** In September 2022 LLC \u201cChernihiv Eko Plus\u201d and LLC \u201cChernihiv Agricultural Traditions\u201d were established. ",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-820": {
"value": "d) Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non- controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition costs incurred are expensed and included in administrative expenses. If the business combination is achieved in stages, the acquisition date fair value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date through income statement. Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognised in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-13": {
"value": "d) Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non- controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition costs incurred are expensed and included in administrative expenses. If the business combination is achieved in stages, the acquisition date fair value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date through income statement. Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognised in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-796": {
"value": "Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognised in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-14": {
"value": "g) Net assets attributable to non-controlling participants in limited liability companies Substantially all the Group's subsidiaries are Ukrainian limited liability companies. Under Ukrainian law, a participant in a limited liability company may unilaterally withdraw from the company. In such case, the company is obliged to pay the withdrawing participant\u2019s a share of the net assets of the company not later than in 12 months from the date of the withdrawal. Redemption amount of participant\u2019s a share of the net assets of the company is assessed based on market value of net assets. Since the non-controlling participants in limited liability companies did not announce their intentions to withdraw, their interest was recognised as a non-current liability. Limited liability company\u2019s non- controlling participants\u2019 share in the net profit/loss is recorded as a finance expense. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-15": {
"value": "h) Functional and presentation currency Each entity in the Group determines its own functional currency and items included in the separate financial statements of each entity are measured using that functional currency. The functional currency of the Company and its Swiss and Cypriot subsidiaries is Euro (EUR). The operating subsidiaries registered in Ukraine have the Ukrainian hryvnia (UAH) as their functional currency. The consolidated financial statements are presented in UAH, which is a primary presentation currency, and all values are rounded to the nearest thousand, except when otherwise indicated. For the benefit of certain users, the Group also presents all numerical information in EUR. The translation of UAH denominated assets and liabilities into EUR in these consolidated financial statements does not necessarily mean that the Group could realise or settle in EUR the reported values of these assets and liabilities. Likewise, it does not necessarily mean that the Group could return or distribute the reported EUR value retained earnings to its shareholders. For the purpose of presenting financial information in EUR, assets and liabilities of the Ukrainian subsidiaries are translated from UAH to EUR using the official closing rates at each reporting date. Components of equity are translated at the historic rate. Annual realisation of revaluation surplus is translated at historical rate. Income and expense items are translated at the average exchange rates for the quarter, unless the exchange rates fluctuate significantly during that period, in which case the exchange rates at the dates of the transactions are used. Disclosure line items are translated using annual weighted average official exchange rate. For translation of UAH figures into EUR figures for the cash flow statement the Group uses average UAH/EUR exchange rate. For the purposes of presenting financial information in UAH, assets and liabilities of the subsidiaries for which functional currency in EUR are translated from EUR to UAH using the official closing rates at each reporting date and income and expenses are translated at the official spot rates at the date of transaction. Translation differences arising, if any, are recognised in other comprehensive income and accumulated in the Currency translation reserve. The principal Ukrainian Hryvnia (\u201cUAH\u201d) exchange rates used in the preparation of the consolidated financial statements are as follows: Currency Average reporting period rate Reporting date rate 2022 2021 31 December 2022 31 December 2021 EUR 34.00 32.30 38.95 30.92 USD 32.37 27.28 36.57 27.28 The average exchange rates for each period are calculated as the arithmetic mean of the exchange rates for all trading days during this period. The sources of exchange rates are the official rates set by the National Bank of Ukraine. All foreign exchange gain or loss that occurs on revaluation of monetary balances, presented in foreign currencies, is presented as a separate line in the Consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-16": {
"value": ") Critical accounting estimates and judgements in applying accounting policies The preparation of the consolidated financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and the reported amounts of assets, liabilities, income and expense and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. Estimates and judgements are continually evaluated and are based on management\u2019s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Management also makes certain judgements, apart from those involving estimations, in the process of applying the accounting policies. Other disclosures relating to the Group\u2019s exposure to risks and uncertainties includes: \u2022 Capital risk management Note 11 \u2022 Sensitivity analyses disclosures - fair value of biological assets Note 7 - impairment of property, plant and equipment Note 5 - fair value of property, plant and equipment Note 5 The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the following financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements are prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur. In the process of applying the Group\u2019s accounting policies, management has made the following estimates, which have the most significant effect on the amounts recognised in the consolidated financial statements. Impairment of property, plant and equipment The Group and its subsidiaries are required to perform impairment tests for their assets or cash-generating units when there is indication that an asset or a cash-generating unit (\u201cCGU\u201d) may be impaired. As of 31 December 2022, impairment test was performed. For the purpose of impairment testing, the Group identified four cash-generating units (CGUs): sugar, agricultural, soybean processing and cattle, which includes all classes of property, plant and equipment carried at fair value and at cost model. One of the determining factors in identifying a cash-generating unit is the ability to measure independent cash flows for that unit. Within the Group\u2019s identified cash-generating units a significant proportion of their output is input to another cash-generating unit. Therefore, judgement is needed in determining a cash- generating unit. Impairment testing is performed based on value-in-use calculation using the cash flow projection not exceeding the five-year period. Cash flow projection is based on the extrapolated actual data approved by the Group\u2019s Budget Committee, comprising CFO, CEO, Commercial Director, Head of Agricultural Production and Head of Processing of the Group and for the subsequent years - on the extrapolated forecasts based on the consumer price index. The most recent detailed calculations of impairment for all CGUs were performed as of 31 December 2022 by an independent appraiser, since the impairment test is an integral part of valuation of property, plant and equipment. Key assumptions made and reasonably possible changes in these assumptions are disclosed in Note 5. Judgement is required to determine principal assumptions made and the impact on the aggregate value-in-use calculation. Fair value of biological assets Due to the absence of an active market, the fair value of biological assets is estimated as the net present value the cash flows expected to be generated from the assets discounted at a current market-determined rate based on WACC with asset-specific adjustments. The fair value of biological assets is determined by the Group\u2019s own agricultural, sales and financial reporting experts based on production technological cards for each type of biological assets, following year\u2019s budget approved by the Group\u2019s Budget Committee and future market prices and economic outlooks. Key estimates and assumptions involved in the valuation apart from the discount rate are crop and milk yields, prices for crops, milk and meat and remaining production costs for crops and milk, and sensitivities to those are disclosed in Note 7. Fair valuation is made in accordance with IFRS 13 Fair Value Measurement. The Group\u2019s business by nature is highly susceptible to weather conditions planting and harvesting as well as during the time when crops are growing. Unexpected changes in weather conditions can impact the costs of production and the yields of crops, used in estimating the fair value of the biological assets, and ultimately have a significant impact on the Group\u2019s financial results. The Group continuously monitors forecasts and is taking necessary actions to minimise impact. Fair value of agricultural produce Management estimates the fair value of agricultural produce by reference to quoted prices in an active market. Fair valuation is made in accordance with IFRS 13 Fair Value Measurement. In addition, costs to sell at the point of harvest are estimated and deducted from the fair value. The fair value less costs to sell becomes the carrying value of inventories at the date of harvesting. A 10% increase or decrease in crops prices as at point of harvest in 2022 would result in an increase or decrease in the value of agriculture produce of UAH 315,316 thousand (EUR 8,095 thousand) as at 31 December 2022 (31 December 2021: UAH 262,808 thousand (EUR 8,488 thousand). Potential increase or decrease in crops\u2019 price determined at the point of harvest for crops sold during the year does not impact the Group\u2019s operating profit. Lease liabilities Management uses the following estimates for land lease liabilities calculation: \u2022 lease rate; \u2022 discount rate; \u2022 lease term. The Group includes into lease payments used in the measurement of the land lease liability the total amount of actual variable lease payments that comprise the lease rate that vary with changes in market lease rates. The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use assets. A 10% increase or decrease in lease payments as at 31 December 2022 would result in an increase or decrease in lease liabilities of UAH 425,121 thousand (EUR 10,914 thousand), (31 December 2021: UAH 387,342 thousand (EUR 12,526 thousand). The lease payments are discounted using the incremental borrowing rate since the interest rate implicit in the lease could not be determined. A 10 p.p. increase in discount rate at 31 December 2022 would result in a decrease in lease liabilities of UAH 201,697 thousand (EUR 5,178 thousand), (31 December 2021: UAH 182,431 thousand (EUR 5,900 thousand). A 10 p.p. decrease in discount rate at 31 December 2022 would result in an increase in lease liabilities of UAH 219,982 thousand (EUR 5,648 thousand), (31 December 2021: UAH 199,518 thousand (EUR 6,452 thousand). Extension and termination options are included in a number of leases across the Group. These terms are used to maximise operational flexibility in terms of managing contracts. In determining the land lease term, the management considers all facts and circumstances that create an economic incentive to exercise an extension option. Extension option is considered exercisable by the Group and is included in the measurement of assets and liabilities arising from warehouse and office premises lease. The lease term for the office premises is considered as 15 years and for the warehouses as 3 years as at each reporting date. For land lease the Group has considered an extension option as not exercisable as the long-term tenure of contracts best represents reasonably certain period of lease supported by the past history of termination of the lease agreements and expected pattern of use for the land leases. Depreciation Management estimates are necessary to identify the useful lives of property, plant and equipment. Management assesses the remaining useful lives in accordance with the current technical conditions of the assets and an estimated period during which the assets are expected to earn benefits for the Group. Were the estimated useful lives differ by 10% from the management\u2019s estimates, the impact on depreciation for the year ended 31 December 2022 would have to increase the latter by UAH 79,266 thousand (EUR 2,332 thousand), (31 December 2021: UAH 99,920 thousand (EUR 2,876 thousand) or decrease by UAH 76,542 thousand (EUR 2,252 thousand), (31 December 2021: UAH 93,602 thousand (EUR 2,694 thousand). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
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"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-819": {
"value": "3. SIGNIFICANT ACCOUNTING POLICIES The following significant accounting policies are applied in the preparation of the consolidated financial statements: a) Foreign currency transactions Transactions in foreign currencies are translated to the functional currency of each entity at the official foreign exchange rate valid at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the foreign exchange rate valid at that date. Non- monetary assets and liabilities denominated in foreign currencies, which are stated at historical cost, are translated to the functional currency at the foreign exchange rate valid at the date of the transaction. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Foreign exchange differences arising from translation are recognised in the income statement. b) Property, plant and equipment Owned assets Buildings and constructions held for production, selling and distribution or administrative purposes, machinery and equipment are stated at their revalued amounts, being the fair value at the date of revaluation, less any subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Buildings and constructions, machinery and equipment are subject to revaluation with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. Increases in the carrying amount arising on revaluation are credited to other comprehensive income and increase the revaluation surplus in equity. At the date of the revaluation accumulated depreciation is eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. The revaluations are carried out by independent appraisers. A revaluation increase on property is recognised in other comprehensive income, except to the extent that it reverses a previous impairment recognised in the income statement. An impairment of property is recognised in the income statement, except to the extent that it reverses a previous revaluation increase recognised through other comprehensive income. An annual transfer from the asset revaluation reserve to retained earnings is made for the difference between depreciation based on the revalued carrying amount of the assets and depreciation based on the asset\u2019s original cost. Upon disposal, any revaluation reserve relating to the buildings, and machinery and equipment sold is transferred to retained earnings. Vehicles and other items of property, plant and equipment are stated at cost, net of accumulated depreciation and/or impairment losses, if any. The cost of an item of property, plant and equipment comprises (a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates; (b) any costs directly attributable to bringing the item to the location and condition necessary for it to be capable of operating in the manner intended by the management of the Group; (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. The cost of self-constructed assets includes the cost of material, direct labour and an appropriate part of production overheads. ANNUAL REPORT 2022 146 Construction is a tripartite building that does not have a roof, a foundation or a wall. Constructions are mainly used in agriculture and sugar production and are presented by hangars, silos, stockpile sites and grain dryings. Uninstalled equipment comprises costs directly related to the construction of property, plant and equipment including an appropriate allocation of directly attributable variable overheads that are incurred in the construction. The gain or loss arising on a sale or disposal of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement. Depreciation methods, useful lives and residual values are reviewed at each reporting date. The effect of any changes from previous estimates is accounted for as a change in the accounting estimate. Where an item of property, plant and equipment comprises major components having different useful lives, they are accounted for as separate items of property, plant and equipment. Subsequent expenditure Expenditure incurred to replace a component of an item of property, plant and equipment that is accounted for separately, is capitalized and the carrying amount of the component replaced is written off. Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the item of property, plant and equipment. All other expenditures are recognised in the income statement as expenses as incurred. Depreciation Depreciation of property, plant and equipment is charged to the income statement on a straight-line basis over the estimated useful lives of the individual assets. Depreciation commences when the item of property, plant and equipment is available for use. Land, assets under construction and uninstalled equipment are not depreciated. The estimated initial useful lives are as follows: c) Intangible assets, other than goodwill Intangible assets, which are acquired by the Group and which have finite useful lives, consist mainly of computer software. Software is stated at cost less accumulated amortization and impairment losses. Amortization is charged to the income statement in the expense category consistent with the function of an intangible asset on a straight-line basis over the estimated useful lives, normally 4 years. The amortization period and the amortization method for intangible asset with a finite useful life are reviewed at least at each year end. d) Leases The Group is a party to lease contracts as a lessee for, among others: \u2022 land plots; \u2022 building for office space and warehouses; \u2022 equipment. Leases are recognised, measured and presented in line with IFRS 16 Leases. Buildings Up to 50 years Constructions Up to 50 years Machinery and equipment Up to 20 years Vehicles Up to 10 years Other property, plant and equipment Up to 30 years ANNUAL REPORT 2022 147 The right-of-use assets are initially measured at cost, which comprises: \u2022 the amount of the initial measurement of the lease liability; \u2022 any lease payments made at or before the commencement date, less any lease incentives; \u2022 any initial direct costs incurred by the lessee; \u2022 an estimate of costs to be incurred by the lessee in dismantling and removing the underlying assets or restoring the site on which the assets are located. The commencement date is the date on which a lessor makes an underlying asset available for use by a lessee. After the commencement date the right-of-use assets are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any re-measurement of the lease liability. Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use assets is depreciated over the underlying assets\u2019 useful lives. Depreciation on the items of the right-of-use assets is calculated using the straight-line method over their estimated useful lives as follows: Useful lives in years Land 1 to 49 Buildings 1 to 15 Machinery 1 to 5 Motor vehicles 1 to 3 The lease term determined by the Group comprises: \u2022 non-cancellable period of lease contracts; \u2022 periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; \u2022 periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the incremental borrowing rate as of the commencement date of the contract. Lease liabilities include the net present value of the following lease payments: \u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable, and \u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date. The lease liability is measured subsequently at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate and when there is a change in the Group\u2019s assessment of whether it will exercise extension or termination option. Each lease payment is allocated between the liability and interest expense on lease liability. Interest expense on lease liability is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The Group has applied the cost model to right-of-use assets. The right-of-use assets is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. In addition, the right-of-use assets is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use assets or is recorded in profit or loss if the carrying amount of the right-of-use assets has been reduced to zero. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. The lease payments exclude variable elements which are dependent on internal and external factors such as e.g. energy usage, motor-hours limits etc. Such variable lease payments are not included in the initial measurement of the lease liability are recognised directly in the profit and loss. ANNUAL REPORT 2022 148 The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery and other lease that have a term of 12 months or less and leases of low-value assets. Payments associated with short-term leases of other assets are recognised on a straight-line basis as an expense in profit or loss. e) Biological assets The Group classifies livestock (primarily cattle) and unharvested crops as biological assets. Biological assets are carried at their fair value less estimated costs to sell, except when the fair value cannot be measured reliably. If fair value cannot be measured reliably, biological assets are carried at cost less accumulated depreciation and accumulated impairment losses. Costs to sell are the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. Gain (loss) from changes in fair value of biological assets is included in the income statement line \u201cChanges in fair value of biological assets and agricultural produce\u201d. The Group classifies biological assets as current or non-current depending upon the average useful life of the particular group of biological assets. f) Agricultural produce The Group classifies harvested crops as agricultural produce. Agricultural produce is carried in the statement of financial position at lower of cost (equal to fair value at the point of harvest less cost to sell, which is considered to be the cost at that date) or net realisable value. A gain or loss arising on initial recognition of agricultural produce at fair value less costs to sell at the point of harvest is included in the income statement line \u201cChanges in fair value of biological assets and agricultural produce\u201d. g) Inventories Inventories are stated at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. The cost of raw materials and finished goods at the agricultural and sugar production facilities is determined using the weighted average method including costs incurred in bringing them to their existing location and condition, such as transportation. Work in progress include the cost of raw materials, labour and manufacturing overheads allocated proportionately to the stage of completion of the finished goods. Investments into future crops represent fertilizers and land cultivation to prepare for the subsequent growing season. After seeding the cost of field preparation is recognised as biological assets held at fair value less cost to sell. h) Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as financial assets subsequently measured at amortised cost (AC), fair value through other comprehensive income (FVOCI) or fair value through profit or loss (FVTPL), as appropriate. All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Fair value at initial recognition is best evidenced by the transaction price. Financial assets \u2013 classification and subsequent measurement \u2013 business model The business model reflects how the Group manages the assets in order to generate cash flows \u2013 whether the Group\u2019s objective is: (i) solely to collect the contractual cash flows from the assets (\u201chold to collect contractual cash flows\u201d) or (ii) to collect both the contractual cash flows and the cash flows arising from the sale of assets (\u201chold to collect contractual cash flows and sell\u201d) or, if neither of (i) and (ii) is applicable, the financial assets are classified as part of \u201cother\u201d business model and measured at FVTPL. Business model is determined for a group of assets (on a portfolio level) based on all relevant evidence about the activities that the Group undertakes to achieve the objective set out for the portfolio available at the date of the assessment. Factors considered by the Group in determining the business model include the purpose and composition of a portfolio, past experience on how the cash flows for the respective assets were collected, how risks are assessed and managed, how the assets\u2019 performance is assessed and how managers are compensated. ANNUAL REPORT 2022 149 Financial assets \u2013 classification and subsequent measurement \u2013 cash flow characteristics Where the business model is to hold assets to collect contractual cash flows or to hold contractual cash flows and sell, the Group assesses whether the cash flows represent solely payments of principal and interest (\u201cSPPI\u201d). Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are consistent with the SPPI feature. In making this assessment, the Group considers whether the contractual cash flows are consistent with a basic lending arrangement, i.e. interest includes only consideration for credit risk, time value of money, other basic lending risks and profit margin. Where the contractual terms introduce exposure to risk or volatility that is inconsistent with a basic lending arrangement, the financial asset is classified and measured at FVTPL. The SPPI assessment is performed on initial recognition of an asset and it is not subsequently reassessed. Subsequent measurement For purposes of subsequent measurement financial assets are classified as: \u2022 Amortised cost (AC); \u2022 Fair value through other comprehensive income (FVOCI); \u2022 Fair value through profit or loss (FVTPL). Financial assets subsequently measured at amortised cost After initial recognition such financial assets are subsequently measured at amortised cost using the effective interest method, less any impairment losses. After the initial recognition, an expected credit loss (\u201cECL\u201d) allowance is recognised for financial assets measured at AC, resulting in an immediate accounting loss. Financial assets of the Group that are subject to expected credit loss model are represented by trade and other accounts receivable, short- term cash deposits and cash and cash equivalents. The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group does not have financial assets subsequently measured at FVOCI and at FVTPL as at 31 December 2022 and 31 December 2021. Financial assets \u2013 derecognition The Group derecognises financial assets when (a) the assets are redeemed or the rights to cash flows from the assets otherwise expire or (b) the Group has transferred the rights to the cash flows from the financial assets or entered into a qualifying pass-through arrangement whilst (i) also transferring substantially all the risks and rewards of ownership of the assets or (ii) neither transferring nor retaining substantially all the risks and rewards of ownership but not retaining control. Control is retained if the counterparty does not have the practical ability to sell the asset in its entirety to an unrelated third party without needing to impose additional restrictions on the sale. Financial liabilities \u2013 measurement categories Financial liabilities are classified as subsequently measured at AC Financial liabilities \u2013 derecognition Financial liabilities are derecognised when they are extinguished (i.e. when the obligation specified in the contract is discharged, cancelled or expires). Financial assets \u2013 write-off Financial assets are written-off, in whole or in part, when the Group exhausted all practical recovery efforts and has concluded that there is no reasonable expectation of recovery. The write-off represents a derecognition event. The Group may write-off financial assets that are still subject to enforcement activity when the Group seeks to recover amounts that are contractually due, however, there is no reasonable expectation of recovery. ANNUAL REPORT 2022 150 i) Fair value measurement principles Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: \u2022 In the principal market for the asset or liability, or \u2022 In the absence of a principal market, in the most advantageous market for the asset or liability The principal or the most advantageous market must be accessible to by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable For assets and liabilities that are recognised in the financial statements on a recurring basis, the Group determines whether transfers have occurred between Levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. j) Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits with an original maturity date of three months or less and are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate method, less any impairment losses. For details refer to Note 3(h). k) Cash deposits Cash deposits are held for the investment activities. For the purpose of the consolidated statement of cash flows, short-term deposits are included in the investing activities. l) Non-current assets classified as held for sale Non-current assets are classified in the consolidated statement of financial position as \u2018non-current assets held for sale\u2019 if their carrying amount will be recovered principally through a sale transaction (including loss of control of a subsidiary holding the assets) within twelve months after the reporting period. Assets are reclassified when all of the following conditions are met: (a) the assets are available for immediate sale in their present condition; (b) the Group\u2019s management approved and initiated an active programme to locate a buyer; (c) the assets are actively marketed for sale at a reasonable price; (d) the sale is expected within one year; and (e) it is unlikely that significant changes to the plan to sell will be made or that the plan will be withdrawn. Non-current assets classified as held for sale in the current period\u2019s consolidated statement of financial position are not reclassified or re-presented in the comparative consolidated statement of financial position to reflect the classification at the end of the current period. Non-current assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognised. ANNUAL REPORT 2022 151 Liabilities directly associated with the disposal group that will be transferred in the disposal transaction are reclassified and presented separately in the consolidated statement of financial position. m) Treasury shares Own equity instruments that are reacquired (treasury shares) are recognised at acquired cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments. n) Impairment Financial assets The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Lifetime ECL are the ECL that result from all possible default events over the expected life of a financial instrument. The measurement of ECL reflects: (i) an unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes, (ii) time value of money and (iii) all reasonable and supportable information that is available without undue cost and effort at the end of each reporting period about past events, current conditions and forecasts of future conditions. At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable data: \u2022 significant financial difficulty of the borrower or issuer; \u2022 a breach of contract such as a default; \u2022 it is probable that the borrower will enter bankruptcy. Non-financial assets The carrying amounts of non-financial assets, other than inventories, carried at cost less accumulated depreciation are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists then the asset\u2019s recoverable amount is estimated. An impairment loss is recognised if the carrying amount of an asset or cash-generating unit exceeds its recoverable amount. A cash-generating unit is the smallest identifiable asset group that generates cash flows that largely are independent from other assets and groups. Impairment losses are recognised in profit and loss. Impairment losses are recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amount of the other assets in the unit (group of units) on a pro rata basis. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Further disclosures relating to impairment of non-financial assets are also provided in the following notes: \u2022 Disclosures for significant assumptions Note 2 (i) \u2022 Property, plant and equipment Note 5 Reversal of impairment of non-financial assets An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognised in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may be decreased and there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the ANNUAL REPORT 2022 152 asset\u2019s carrying amount does not exceed the carrying amount that would been determined, net of depreciation or amortization, if no impairment loss had been recognised. o) Earnings per share Earnings per share are calculated by dividing net profit attributable to shareholders of the Company by the weighted average number of shares outstanding during the period. p) Additional paid-in capital The additional paid-in capital reserve relates to the excess of proceeds from the issuance of shares above the nominal value. q) Currency translation reserve The currency translation reserve comprises all foreign exchange differences arising from the translation of the financial statements denominated in functional currencies to presentation currencies. Currency translation difference is recognised in other comprehensive income. r) Loans and borrowings Loans and borrowings are recognised initially at fair value, net of any transaction costs incurred. Subsequent to initial recognition, loans and borrowings are stated at amortised cost with any differences between cost and redemption value being recognised in the income statement over the period of the borrowings using effective interest rate method. When borrowings are repurchased or settled before maturity, any difference between the amount repaid and the carrying amount is recognised immediately in the income statement. s) Trade accounts payable Trade payables are accrued when the counterparty performs its obligations under the contract and are recognised initially at fair value and subsequently carried at AC using the effective interest method. t) Taxes Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, by the reporting date, in the countries where the Group operates and generates taxable income. Current income tax relating to items recognised in other comprehensive income is recognised in the statement of other comprehensive income and not in the income statement. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. The Group\u2019s income was subject to taxation in Ukraine, Cyprus, Switzerland and the Netherlands. In 2022, the Ukrainian corporate income tax (CIT) was levied at a rate of 18%. 16 subsidiaries of the Group were subject to the CIT in Ukraine for the year ended 31 December 2022 (2021:16 subsidiaries). In 2022, the tax rates in Cyprus and the Netherlands were 12.5% and 25% (2021: 12,5% and 25%), respectively. For the Swiss subsidiary the tax rate was 12,5% (2021: 12,5%). Deferred tax Deferred tax is determined using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax liabilities are recognised for all taxable temporary differences, except: \u2022 Where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; ANNUAL REPORT 2022 153 \u2022 In respect of taxable temporary differences associated with investments in subsidiaries, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognised for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised except: \u2022 Where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; \u2022 In respect of deductible temporary differences associated with investments in subsidiaries, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognised outside income statement is recognised outside income statement. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. Fixed agricultural tax In accordance with the Tax Code of Ukraine, agricultural companies engaged in the production, processing and sale of agricultural products might choose to be registered as payers of the fixed agricultural tax (FAT), provided that sales of agricultural goods of their own production accounted for more than 75% of their gross revenues for the preceding year. The fixed agricultural tax is paid in lieu of corporate income tax, land tax, duties for special use of water sources, municipal tax, vehicle tax, duties for geological survey works and duties for trade patents. The amount of fixed agricultural tax payable is calculated as a percentage of the deemed value of all land plots (determined by the state) leased or owned by a taxpayer. Fixed agricultural tax is expensed as incurred. Value added tax Output value added tax related to sales is payable to tax authorities on the earlier of (a) collection of receivables from customers or (b) delivery of goods or services to customers. Input VAT is generally recoverable against output VAT upon receipt of the VAT invoice. The tax authorities permit the settlement of VAT on a net basis. VAT related to sales and purchases is recognised in the consolidated statement of financial position on a gross basis and disclosed separately as an asset and a liability. Where provision has been made for ECL of receivables, the impairment loss is recorded for the gross amount of the debtor, including VAT. u) Accounting for government grants The Ukrainian legislation provides for a number of different grants and tax benefits for companies involved in agricultural operations. There are grants and benefits established by Verkhovna Rada (the Parliament) as well as by the Ministry of Agrarian Policy, the Ministry of Finance, the State Committee of Water Industry, the customs authorities and local district administrations. ANNUAL REPORT 2022 154 Government grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. Government grants are recognised as income on a systematic basis over the periods that the related costs, which they are intended to compensate, are expensed. To the extent the conditions attached to the grants are not met at the reporting date, the received funds are recorded in the Group\u2019s consolidated financial statements as deferred income. Government grants related to crop production and cattle farming According to the Law of Ukraine on Agricultural Support, all agricultural producers that apply for the subsidy must be included in the State Registry of Budget Subsidy Recipients. An agricultural producer is defined as a farm or a company that derived 75 percent of its sales over the last 12 reporting periods (months) from sales of agricultural products. The list of subsidized agricultural products of the Group includes: sugar beet, milk and meat. Partial compensation for finance costs and other subsidies The Group is entitled to receive reimbursement from various government programmes for the cost of agricultural machinery manufactured in Ukraine and fertilizers produced in Ukraine. Agricultural producers are required to meet certain conditions to qualify for these subsidies. Because interest and other subsidies are payable only when the government budget has sufficient funds, they are recognised on a cash basis, and are reflected in other operating income. v) Revenue Revenue is income arising in the course of the Group's ordinary activities. Revenue from sales of goods is recognised when control of the good has transferred, being when the goods are delivered to the customer, the customer has full discretion over the goods, and there is no unfulfilled obligation that could affect the customer's acceptance of the goods. Delivery occurs when the goods have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the goods in accordance with the contract, the acceptance provisions have lapsed, or the Group has objective evidence that all criteria for acceptance have been satisfied. Revenue from contracts with customers is recognised in the amount of transaction price net of discounts, returns and value added taxes, export duties, other similar mandatory payments. Transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring control over promised goods or services to a customer, excluding the amounts collected on behalf of third parties. The Group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Group does not adjust any of the transaction prices for the time value of money. Generally, sales are made with a credit term, which is consistent with the market practice and consequently trade receivables are classified as current assets. A receivable is recognised when the goods are delivered or dispatched based on delivery terms as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due (Note 9). A contract liability is an entity's obligation to transfer goods or services to a customer for which the entity has received consideration from the customer. Contract liabilities are included in other liabilities and accounts payable line item as advances from customers (Note 13). w) Interest income For all financial instruments measured at amortised cost interest income is recorded using the effective interest rate (EIR) method. The EIR is the rate that exactly discounts the estimated future cash receipts over the expected life of the financial instrument or a shorter period, where appropriate, to the gross carrying amount of the financial asset. Interest income is included in finance income in the statement of profit or loss. x) Expenses Expenses are accounted for on an accrual basis. ANNUAL REPORT 2022 155 y) Finance cost and income Finance costs comprise interest expenses on loans and borrowings and foreign exchange difference. All interest and other costs incurred in connection with borrowings are expensed using the effective interest method. Finance income comprises mostly interest income on bank deposits. Interest income is recognised using the effective interest rate method. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. The Group does not apply IAS 23 Borrowing Costs to borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset measured (will be measured) at fair value: \u2022 biological asset within the scope of IAS 41 Agriculture; \u2022 inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis. z) Offsetting Financial assets and liabilities are offset and the net amount is reported in the consolidated financial statements only when there is a legally enforceable right to offset the recognised amounts, and there is an intention to either settle on a net basis, or to realise the asset and settle the liability simultaneously. aa) Statement of cash flows The statement of cash flows is prepared using the indirect method. Changes in statement of financial position items that have not resulted in cash flows such as translation differences, fair value changes, etc., have been eliminated for the purpose of preparing this statement. Assets and liabilities acquired as part of a business combination are included in the investing activities (net of cash acquired). Dividends paid to ordinary shareholders are included in the financing activities. Dividends received are classified as the investing activities. Interest paid is included in the financing activities. Interest received is included in the investing activities. Payments on lease liabilities \u2013 interest and principal part are included in the financing activity. bb) New and amended standards and interpretations adopted The following amended standards became effective from 1 January 2022, but did not have any material impact on the Group: \u2022 Property, Plant and Equipment \u2013 Proceeds before intended use, Onerous contracts \u2013 cost of fulfilling a contract, Reference to the Conceptual Framework \u2013 narrow scope amendments to IAS 16, IAS 37 and IFRS 3, and Annual Improvements to IFRSs 2018-2020 \u2013 amendments to IFRS 1, IFRS 9, IFRS 16 and IAS 41 (issued on 14 May 2020 and effective for annual periods beginning on or after 1 January 2022). ANNUAL REPORT 2022 156 cc) New and amended standards and interpretations not yet adopted The Group has not adopted the following new standards and amendments to standards, including any consequential amendments to other standards, with a date of initial application of 1 January 2023: Effective for annual period beginning on or after in EU International Financial Reporting Standards (\u201cIFRS\u201d) \u2022 IFRS 17 Insurance Contracts 1 January 2023 Amendments to existing standards and interpretations \u2022 Amendments to IAS 1 Presentation of Financial Statements: \u2022 Classification of Liabilities as Current or Non-current Date (issued on 23 January 2020); \u2022 Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 15 July 2020); and \u2022 Non-current Liabilities with Covenants (issued on 31 October 2022 and effective for annual periods beginning on or after 1 January 2024). not yet endorsed * \u2022 Amendments to IFRS 17 and an amendment to IFRS 4 (issued on 25 June 2020 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting policies (issued on 12 February 2021 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Amendments to IAS 8: Definition of Accounting Estimates (issued on 12 February 2021 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Deferred tax related to assets and liabilities arising from a single transaction \u2013 Amendments to IAS 12 (issued on 7 May 2021 and effective for annual periods beginning on or after 1 January 2023). 1 January 2023 \u2022 Amendments to IFRS 17 Insurance contracts: Initial Application of IFRS 17 and IFRS 9 \u2013 Comparative Information (issued on 9 December 2021) 1 January 2023 \u2022 Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (issued on 22 September 2022 and applicable for annual periods beginning on or after 1 January 2024) not yet endorsed * Amendments to IAS 1 Presentation of Financial Statements: These 2020 Amendments clarify that liabilities are classified as either current or non-current, depending on the rights that exist at the end of the reporting period. Liabilities are non-current if the entity has a substantive right, at the end of the reporting period, to defer settlement for at least twelve months. The guidance no longer requires such a right to be unconditional. Management\u2019s expectations whether they will subsequently exercise the right to defer settlement do not affect classification of liabilities. The right to defer only exists if the entity complies with any relevant conditions as of the end of the reporting period. A liability is classified as current if a condition is breached at or before the reporting date even if a waiver of that condition is obtained from the lender after the end of the reporting period. Conversely, a loan is classified as non-current if a loan covenant is breached only after the reporting date. In addition, the amendments include clarifying the classification requirements for debt a company might settle by converting it into equity. \u2018Settlement\u2019 is defined as the extinguishment of a liability with cash, other resources embodying economic benefits or an entity\u2019s own equity instruments. Under the 2022 Amendments, a covenant affects whether right to defer settlement exists at the end of the reporting period if compliance with the covenant is required on or before the end of the reporting period. These amendments specify that covenants to be complied with after the reporting date do not affect the classification of debt as current or non-current at the reporting date. An entity is required to disclose information about these covenants and related information in the notes to the financial statements. The Group is currently assessing the impact of the amendments on its consolidated financial statements. Unless otherwise described above, the new standards and interpretations are not expected to affect significantly the Group\u2019s consolidated financial statements.",
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"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
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"fact-17": {
"value": "a) Foreign currency transactions Transactions in foreign currencies are translated to the functional currency of each entity at the official foreign exchange rate valid at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency at the foreign exchange rate valid at that date. Non- monetary assets and liabilities denominated in foreign currencies, which are stated at historical cost, are translated to the functional currency at the foreign exchange rate valid at the date of the transaction. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Foreign exchange differences arising from translation are recognised in the income statement. q) Currency translation reserve The currency translation reserve comprises all foreign exchange differences arising from the translation of the financial statements denominated in functional currencies to presentation currencies. Currency translation difference is recognised in other comprehensive income. ",
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-18": {
"value": "b) Property, plant and equipment Owned assets Buildings and constructions held for production, selling and distribution or administrative purposes, machinery and equipment are stated at their revalued amounts, being the fair value at the date of revaluation, less any subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Buildings and constructions, machinery and equipment are subject to revaluation with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. Increases in the carrying amount arising on revaluation are credited to other comprehensive income and increase the revaluation surplus in equity. At the date of the revaluation accumulated depreciation is eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. The revaluations are carried out by independent appraisers. A revaluation increase on property is recognised in other comprehensive income, except to the extent that it reverses a previous impairment recognised in the income statement. An impairment of property is recognised in the income statement, except to the extent that it reverses a previous revaluation increase recognised through other comprehensive income. An annual transfer from the asset revaluation reserve to retained earnings is made for the difference between depreciation based on the revalued carrying amount of the assets and depreciation based on the asset\u2019s original cost. Upon disposal, any revaluation reserve relating to the buildings, and machinery and equipment sold is transferred to retained earnings. Vehicles and other items of property, plant and equipment are stated at cost, net of accumulated depreciation and/or impairment losses, if any. The cost of an item of property, plant and equipment comprises (a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates; (b) any costs directly attributable to bringing the item to the location and condition necessary for it to be capable of operating in the manner intended by the management of the Group; (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. The cost of self-constructed assets includes the cost of material, direct labour and an appropriate part of production overheads. Construction is a tripartite building that does not have a roof, a foundation or a wall. Constructions are mainly used in agriculture and sugar production and are presented by hangars, silos, stockpile sites and grain dryings. Uninstalled equipment comprises costs directly related to the construction of property, plant and equipment including an appropriate allocation of directly attributable variable overheads that are incurred in the construction. The gain or loss arising on a sale or disposal of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement. Depreciation methods, useful lives and residual values are reviewed at each reporting date. The effect of any changes from previous estimates is accounted for as a change in the accounting estimate. Where an item of property, plant and equipment comprises major components having different useful lives, they are accounted for as separate items of property, plant and equipment. Subsequent expenditure Expenditure incurred to replace a component of an item of property, plant and equipment that is accounted for separately, is capitalized and the carrying amount of the component replaced is written off. Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the item of property, plant and equipment. All other expenditures are recognised in the income statement as expenses as incurred. Depreciation Depreciation of property, plant and equipment is charged to the income statement on a straight-line basis over the estimated useful lives of the individual assets. Depreciation commences when the item of property, plant and equipment is available for use. Land, assets under construction and uninstalled equipment are not depreciated. The estimated initial useful lives are as follows: Buildings Up to 50 years Constructions Up to 50 years Machinery and equipment Up to 20 years Vehicles Up to 10 years Other property, plant and equipment Up to 30 years",
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-797": {
"value": "Depreciation Depreciation of property, plant and equipment is charged to the income statement on a straight-line basis over the estimated useful lives of the individual assets. Depreciation commences when the item of property, plant and equipment is available for use. Land, assets under construction and uninstalled equipment are not depreciated. The estimated initial useful lives are as follows: Buildings Up to 50 years Constructions Up to 50 years Machinery and equipment Up to 20 years Vehicles Up to 10 years Other property, plant and equipment Up to 30 years After the commencement date the right-of-use assets are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any re-measurement of the lease liability. Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use assets is depreciated over the underlying assets\u2019 useful lives. Depreciation on the items of the right-of-use assets is calculated using the straight-line method over their estimated useful lives as follows: Useful lives in years Land 1 to 49 Buildings 1 to 15 Machinery 1 to 5 Motor vehicles 1 to 3 ",
"dimensions": {
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-798": {
"value": "c) Intangible assets, other than goodwill Intangible assets, which are acquired by the Group and which have finite useful lives, consist mainly of computer software. Software is stated at cost less accumulated amortization and impairment losses. Amortization is charged to the income statement in the expense category consistent with the function of an intangible asset on a straight-line basis over the estimated useful lives, normally 4 years. The amortization period and the amortization method for intangible asset with a finite useful life are reviewed at least at each year end. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-19": {
"value": "c) Intangible assets, other than goodwill Intangible assets, which are acquired by the Group and which have finite useful lives, consist mainly of computer software. Software is stated at cost less accumulated amortization and impairment losses. Amortization is charged to the income statement in the expense category consistent with the function of an intangible asset on a straight-line basis over the estimated useful lives, normally 4 years. The amortization period and the amortization method for intangible asset with a finite useful life are reviewed at least at each year end. ",
"dimensions": {
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"fact-20": {
"value": "d) Leases The Group is a party to lease contracts as a lessee for, among others: \u2022 land plots; \u2022 building for office space and warehouses; \u2022 equipment. Leases are recognised, measured and presented in line with IFRS 16 Leases. The right-of-use assets are initially measured at cost, which comprises: \u2022 the amount of the initial measurement of the lease liability; \u2022 any lease payments made at or before the commencement date, less any lease incentives; \u2022 any initial direct costs incurred by the lessee; \u2022 an estimate of costs to be incurred by the lessee in dismantling and removing the underlying assets or restoring the site on which the assets are located. The commencement date is the date on which a lessor makes an underlying asset available for use by a lessee. After the commencement date the right-of-use assets are measured at cost less any accumulated depreciation and any accumulated impairment losses and adjusted for any re-measurement of the lease liability. Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use assets is depreciated over the underlying assets\u2019 useful lives. Depreciation on the items of the right-of-use assets is calculated using the straight-line method over their estimated useful lives as follows: Useful lives in years Land 1 to 49 Buildings 1 to 15 Machinery 1 to 5 Motor vehicles 1 to 3 The lease term determined by the Group comprises: \u2022 non-cancellable period of lease contracts; \u2022 periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; \u2022 periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the incremental borrowing rate as of the commencement date of the contract. Lease liabilities include the net present value of the following lease payments: \u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable, and \u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date. The lease liability is measured subsequently at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate and when there is a change in the Group\u2019s assessment of whether it will exercise extension or termination option. Each lease payment is allocated between the liability and interest expense on lease liability. Interest expense on lease liability is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The Group has applied the cost model to right-of-use assets. The right-of-use assets is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. In addition, the right-of-use assets is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use assets or is recorded in profit or loss if the carrying amount of the right-of-use assets has been reduced to zero. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. The lease payments exclude variable elements which are dependent on internal and external factors such as e.g. energy usage, motor-hours limits etc. Such variable lease payments are not included in the initial measurement of the lease liability are recognised directly in the profit and loss. The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery and other lease that have a term of 12 months or less and leases of low-value assets. Payments associated with short-term leases of other assets are recognised on a straight-line basis as an expense in profit or loss.",
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-21": {
"value": "e) Biological assets The Group classifies livestock (primarily cattle) and unharvested crops as biological assets. Biological assets are carried at their fair value less estimated costs to sell, except when the fair value cannot be measured reliably. If fair value cannot be measured reliably, biological assets are carried at cost less accumulated depreciation and accumulated impairment losses. Costs to sell are the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. Gain (loss) from changes in fair value of biological assets is included in the income statement line \u201cChanges in fair value of biological assets and agricultural produce\u201d. The Group classifies biological assets as current or non-current depending upon the average useful life of the particular group of biological assets. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"fact-22": {
"value": "f) Agricultural produce The Group classifies harvested crops as agricultural produce. Agricultural produce is carried in the statement of financial position at lower of cost (equal to fair value at the point of harvest less cost to sell, which is considered to be the cost at that date) or net realisable value. A gain or loss arising on initial recognition of agricultural produce at fair value less costs to sell at the point of harvest is included in the income statement line \u201cChanges in fair value of biological assets and agricultural produce\u201d. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"fact-23": {
"value": "g) Inventories Inventories are stated at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. The cost of raw materials and finished goods at the agricultural and sugar production facilities is determined using the weighted average method including costs incurred in bringing them to their existing location and condition, such as transportation. Work in progress include the cost of raw materials, labour and manufacturing overheads allocated proportionately to the stage of completion of the finished goods. Investments into future crops represent fertilizers and land cultivation to prepare for the subsequent growing season. After seeding the cost of field preparation is recognised as biological assets held at fair value less cost to sell. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-24": {
"value": "h) Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as financial assets subsequently measured at amortised cost (AC), fair value through other comprehensive income (FVOCI) or fair value through profit or loss (FVTPL), as appropriate. All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Fair value at initial recognition is best evidenced by the transaction price. Financial assets \u2013 classification and subsequent measurement \u2013 business model The business model reflects how the Group manages the assets in order to generate cash flows \u2013 whether the Group\u2019s objective is: (i) solely to collect the contractual cash flows from the assets (\u201chold to collect contractual cash flows\u201d) or (ii) to collect both the contractual cash flows and the cash flows arising from the sale of assets (\u201chold to collect contractual cash flows and sell\u201d) or, if neither of (i) and (ii) is applicable, the financial assets are classified as part of \u201cother\u201d business model and measured at FVTPL. Business model is determined for a group of assets (on a portfolio level) based on all relevant evidence about the activities that the Group undertakes to achieve the objective set out for the portfolio available at the date of the assessment. Factors considered by the Group in determining the business model include the purpose and composition of a portfolio, past experience on how the cash flows for the respective assets were collected, how risks are assessed and managed, how the assets\u2019 performance is assessed and how managers are compensated. Financial assets \u2013 classification and subsequent measurement \u2013 cash flow characteristics Where the business model is to hold assets to collect contractual cash flows or to hold contractual cash flows and sell, the Group assesses whether the cash flows represent solely payments of principal and interest (\u201cSPPI\u201d). Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are consistent with the SPPI feature. In making this assessment, the Group considers whether the contractual cash flows are consistent with a basic lending arrangement, i.e. interest includes only consideration for credit risk, time value of money, other basic lending risks and profit margin. Where the contractual terms introduce exposure to risk or volatility that is inconsistent with a basic lending arrangement, the financial asset is classified and measured at FVTPL. The SPPI assessment is performed on initial recognition of an asset and it is not subsequently reassessed. Subsequent measurement For purposes of subsequent measurement financial assets are classified as: \u2022 Amortised cost (AC); \u2022 Fair value through other comprehensive income (FVOCI); \u2022 Fair value through profit or loss (FVTPL). Financial assets subsequently measured at amortised cost After initial recognition such financial assets are subsequently measured at amortised cost using the effective interest method, less any impairment losses. After the initial recognition, an expected credit loss (\u201cECL\u201d) allowance is recognised for financial assets measured at AC, resulting in an immediate accounting loss. Financial assets of the Group that are subject to expected credit loss model are represented by trade and other accounts receivable, short- term cash deposits and cash and cash equivalents. The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group does not have financial assets subsequently measured at FVOCI and at FVTPL as at 31 December 2022 and 31 December 2021. Financial assets \u2013 derecognition The Group derecognises financial assets when (a) the assets are redeemed or the rights to cash flows from the assets otherwise expire or (b) the Group has transferred the rights to the cash flows from the financial assets or entered into a qualifying pass-through arrangement whilst (i) also transferring substantially all the risks and rewards of ownership of the assets or (ii) neither transferring nor retaining substantially all the risks and rewards of ownership but not retaining control. Control is retained if the counterparty does not have the practical ability to sell the asset in its entirety to an unrelated third party without needing to impose additional restrictions on the sale. Financial assets \u2013 write-off Financial assets are written-off, in whole or in part, when the Group exhausted all practical recovery efforts and has concluded that there is no reasonable expectation of recovery. The write-off represents a derecognition event. The Group may write-off financial assets that are still subject to enforcement activity when the Group seeks to recover amounts that are contractually due, however, there is no reasonable expectation of recovery.",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-821": {
"value": "h) Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition, as financial assets subsequently measured at amortised cost (AC), fair value through other comprehensive income (FVOCI) or fair value through profit or loss (FVTPL), as appropriate. All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset. Fair value at initial recognition is best evidenced by the transaction price. Financial assets \u2013 classification and subsequent measurement \u2013 business model The business model reflects how the Group manages the assets in order to generate cash flows \u2013 whether the Group\u2019s objective is: (i) solely to collect the contractual cash flows from the assets (\u201chold to collect contractual cash flows\u201d) or (ii) to collect both the contractual cash flows and the cash flows arising from the sale of assets (\u201chold to collect contractual cash flows and sell\u201d) or, if neither of (i) and (ii) is applicable, the financial assets are classified as part of \u201cother\u201d business model and measured at FVTPL. Business model is determined for a group of assets (on a portfolio level) based on all relevant evidence about the activities that the Group undertakes to achieve the objective set out for the portfolio available at the date of the assessment. Factors considered by the Group in determining the business model include the purpose and composition of a portfolio, past experience on how the cash flows for the respective assets were collected, how risks are assessed and managed, how the assets\u2019 performance is assessed and how managers are compensated. Financial assets \u2013 classification and subsequent measurement \u2013 cash flow characteristics Where the business model is to hold assets to collect contractual cash flows or to hold contractual cash flows and sell, the Group assesses whether the cash flows represent solely payments of principal and interest (\u201cSPPI\u201d). Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are consistent with the SPPI feature. In making this assessment, the Group considers whether the contractual cash flows are consistent with a basic lending arrangement, i.e. interest includes only consideration for credit risk, time value of money, other basic lending risks and profit margin. Where the contractual terms introduce exposure to risk or volatility that is inconsistent with a basic lending arrangement, the financial asset is classified and measured at FVTPL. The SPPI assessment is performed on initial recognition of an asset and it is not subsequently reassessed. Subsequent measurement For purposes of subsequent measurement financial assets are classified as: \u2022 Amortised cost (AC); \u2022 Fair value through other comprehensive income (FVOCI); \u2022 Fair value through profit or loss (FVTPL). Financial assets subsequently measured at amortised cost After initial recognition such financial assets are subsequently measured at amortised cost using the effective interest method, less any impairment losses. After the initial recognition, an expected credit loss (\u201cECL\u201d) allowance is recognised for financial assets measured at AC, resulting in an immediate accounting loss. Financial assets of the Group that are subject to expected credit loss model are represented by trade and other accounts receivable, short- term cash deposits and cash and cash equivalents. The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group does not have financial assets subsequently measured at FVOCI and at FVTPL as at 31 December 2022 and 31 December 2021. Financial assets \u2013 derecognition The Group derecognises financial assets when (a) the assets are redeemed or the rights to cash flows from the assets otherwise expire or (b) the Group has transferred the rights to the cash flows from the financial assets or entered into a qualifying pass-through arrangement whilst (i) also transferring substantially all the risks and rewards of ownership of the assets or (ii) neither transferring nor retaining substantially all the risks and rewards of ownership but not retaining control. Control is retained if the counterparty does not have the practical ability to sell the asset in its entirety to an unrelated third party without needing to impose additional restrictions on the sale. Financial liabilities \u2013 measurement categories Financial liabilities are classified as subsequently measured at AC Financial liabilities \u2013 derecognition Financial liabilities are derecognised when they are extinguished (i.e. when the obligation specified in the contract is discharged, cancelled or expires). Financial assets \u2013 write-off Financial assets are written-off, in whole or in part, when the Group exhausted all practical recovery efforts and has concluded that there is no reasonable expectation of recovery. The write-off represents a derecognition event. The Group may write-off financial assets that are still subject to enforcement activity when the Group seeks to recover amounts that are contractually due, however, there is no reasonable expectation of recovery.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-800": {
"value": "Financial assets subsequently measured at amortised cost After initial recognition such financial assets are subsequently measured at amortised cost using the effective interest method, less any impairment losses. After the initial recognition, an expected credit loss (\u201cECL\u201d) allowance is recognised for financial assets measured at AC, resulting in an immediate accounting loss. Financial assets of the Group that are subject to expected credit loss model are represented by trade and other accounts receivable, short- term cash deposits and cash and cash equivalents. The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-799": {
"value": "Financial assets \u2013 derecognition The Group derecognises financial assets when (a) the assets are redeemed or the rights to cash flows from the assets otherwise expire or (b) the Group has transferred the rights to the cash flows from the financial assets or entered into a qualifying pass-through arrangement whilst (i) also transferring substantially all the risks and rewards of ownership of the assets or (ii) neither transferring nor retaining substantially all the risks and rewards of ownership but not retaining control. Control is retained if the counterparty does not have the practical ability to sell the asset in its entirety to an unrelated third party without needing to impose additional restrictions on the sale. Financial liabilities \u2013 measurement categories Financial liabilities are classified as subsequently measured at AC Financial liabilities \u2013 derecognition Financial liabilities are derecognised when they are extinguished (i.e. when the obligation specified in the contract is discharged, cancelled or expires). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-25": {
"value": "Financial liabilities \u2013 measurement categories Financial liabilities are classified as subsequently measured at AC Financial liabilities \u2013 derecognition Financial liabilities are derecognised when they are extinguished (i.e. when the obligation specified in the contract is discharged, cancelled or expires). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-26": {
"value": "i) Fair value measurement principles Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: \u2022 In the principal market for the asset or liability, or \u2022 In the absence of a principal market, in the most advantageous market for the asset or liability The principal or the most advantageous market must be accessible to by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable For assets and liabilities that are recognised in the financial statements on a recurring basis, the Group determines whether transfers have occurred between Levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-27": {
"value": "j) Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits with an original maturity date of three months or less and are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate method, less any impairment losses. For details refer to Note 3(h). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-28": {
"value": "k) Cash deposits Cash deposits are held for the investment activities. For the purpose of the consolidated statement of cash flows, short-term deposits are included in the investing activities. aa) Statement of cash flows The statement of cash flows is prepared using the indirect method. Changes in statement of financial position items that have not resulted in cash flows such as translation differences, fair value changes, etc., have been eliminated for the purpose of preparing this statement. Assets and liabilities acquired as part of a business combination are included in the investing activities (net of cash acquired). Dividends paid to ordinary shareholders are included in the financing activities. Dividends received are classified as the investing activities. Interest paid is included in the financing activities. Interest received is included in the investing activities. Payments on lease liabilities \u2013 interest and principal part are included in the financing activity. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-29": {
"value": "l) Non-current assets classified as held for sale Non-current assets are classified in the consolidated statement of financial position as \u2018non-current assets held for sale\u2019 if their carrying amount will be recovered principally through a sale transaction (including loss of control of a subsidiary holding the assets) within twelve months after the reporting period. Assets are reclassified when all of the following conditions are met: (a) the assets are available for immediate sale in their present condition; (b) the Group\u2019s management approved and initiated an active programme to locate a buyer; (c) the assets are actively marketed for sale at a reasonable price; (d) the sale is expected within one year; and (e) it is unlikely that significant changes to the plan to sell will be made or that the plan will be withdrawn. Non-current assets classified as held for sale in the current period\u2019s consolidated statement of financial position are not reclassified or re-presented in the comparative consolidated statement of financial position to reflect the classification at the end of the current period. Non-current assets are not depreciated or amortised while they are classified as held for sale. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale continue to be recognised. Liabilities directly associated with the disposal group that will be transferred in the disposal transaction are reclassified and presented separately in the consolidated statement of financial position.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-30": {
"value": "m) Treasury shares Own equity instruments that are reacquired (treasury shares) are recognised at acquired cost and deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-801": {
"value": "n) Impairment Financial assets The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Lifetime ECL are the ECL that result from all possible default events over the expected life of a financial instrument. The measurement of ECL reflects: (i) an unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes, (ii) time value of money and (iii) all reasonable and supportable information that is available without undue cost and effort at the end of each reporting period about past events, current conditions and forecasts of future conditions. At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable data: \u2022 significant financial difficulty of the borrower or issuer; \u2022 a breach of contract such as a default; \u2022 it is probable that the borrower will enter bankruptcy. Non-financial assets The carrying amounts of non-financial assets, other than inventories, carried at cost less accumulated depreciation are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists then the asset\u2019s recoverable amount is estimated. An impairment loss is recognised if the carrying amount of an asset or cash-generating unit exceeds its recoverable amount. A cash-generating unit is the smallest identifiable asset group that generates cash flows that largely are independent from other assets and groups. Impairment losses are recognised in profit and loss. Impairment losses are recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amount of the other assets in the unit (group of units) on a pro rata basis. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Further disclosures relating to impairment of non-financial assets are also provided in the following notes: \u2022 Disclosures for significant assumptions Note 2 (i) \u2022 Property, plant and equipment Note 5 Reversal of impairment of non-financial assets An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognised in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may be decreased and there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would been determined, net of depreciation or amortization, if no impairment loss had been recognised. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-31": {
"value": "n) Impairment Financial assets The Group measures ECL and recognises net impairment losses on financial assets at each reporting date. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Lifetime ECL are the ECL that result from all possible default events over the expected life of a financial instrument. The measurement of ECL reflects: (i) an unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes, (ii) time value of money and (iii) all reasonable and supportable information that is available without undue cost and effort at the end of each reporting period about past events, current conditions and forecasts of future conditions. At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable data: \u2022 significant financial difficulty of the borrower or issuer; \u2022 a breach of contract such as a default; \u2022 it is probable that the borrower will enter bankruptcy. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-32": {
"value": "Non-financial assets The carrying amounts of non-financial assets, other than inventories, carried at cost less accumulated depreciation are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists then the asset\u2019s recoverable amount is estimated. An impairment loss is recognised if the carrying amount of an asset or cash-generating unit exceeds its recoverable amount. A cash-generating unit is the smallest identifiable asset group that generates cash flows that largely are independent from other assets and groups. Impairment losses are recognised in profit and loss. Impairment losses are recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to the units and then to reduce the carrying amount of the other assets in the unit (group of units) on a pro rata basis. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Further disclosures relating to impairment of non-financial assets are also provided in the following notes: \u2022 Disclosures for significant assumptions Note 2 (i) \u2022 Property, plant and equipment Note 5 Reversal of impairment of non-financial assets An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognised in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may be decreased and there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would been determined, net of depreciation or amortization, if no impairment loss had been recognised. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-33": {
"value": "o) Earnings per share Earnings per share are calculated by dividing net profit attributable to shareholders of the Company by the weighted average number of shares outstanding during the period. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-34": {
"value": "p) Additional paid-in capital The additional paid-in capital reserve relates to the excess of proceeds from the issuance of shares above the nominal value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-35": {
"value": "r) Loans and borrowings Loans and borrowings are recognised initially at fair value, net of any transaction costs incurred. Subsequent to initial recognition, loans and borrowings are stated at amortised cost with any differences between cost and redemption value being recognised in the income statement over the period of the borrowings using effective interest rate method. When borrowings are repurchased or settled before maturity, any difference between the amount repaid and the carrying amount is recognised immediately in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-36": {
"value": "s) Trade accounts payable Trade payables are accrued when the counterparty performs its obligations under the contract and are recognised initially at fair value and subsequently carried at AC using the effective interest method. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-37": {
"value": "t) Taxes Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, by the reporting date, in the countries where the Group operates and generates taxable income. Current income tax relating to items recognised in other comprehensive income is recognised in the statement of other comprehensive income and not in the income statement. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. The Group\u2019s income was subject to taxation in Ukraine, Cyprus, Switzerland and the Netherlands. In 2022, the Ukrainian corporate income tax (CIT) was levied at a rate of 18%. 16 subsidiaries of the Group were subject to the CIT in Ukraine for the year ended 31 December 2022 (2021:16 subsidiaries). In 2022, the tax rates in Cyprus and the Netherlands were 12.5% and 25% (2021: 12,5% and 25%), respectively. For the Swiss subsidiary the tax rate was 12,5% (2021: 12,5%). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-38": {
"value": "Deferred tax Deferred tax is determined using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax liabilities are recognised for all taxable temporary differences, except: \u2022 Where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; In respect of taxable temporary differences associated with investments in subsidiaries, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognised for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised except: \u2022 Where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; \u2022 In respect of deductible temporary differences associated with investments in subsidiaries, deferred tax assets are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognised outside income statement is recognised outside income statement. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-39": {
"value": "Fixed agricultural tax In accordance with the Tax Code of Ukraine, agricultural companies engaged in the production, processing and sale of agricultural products might choose to be registered as payers of the fixed agricultural tax (FAT), provided that sales of agricultural goods of their own production accounted for more than 75% of their gross revenues for the preceding year. The fixed agricultural tax is paid in lieu of corporate income tax, land tax, duties for special use of water sources, municipal tax, vehicle tax, duties for geological survey works and duties for trade patents. The amount of fixed agricultural tax payable is calculated as a percentage of the deemed value of all land plots (determined by the state) leased or owned by a taxpayer. Fixed agricultural tax is expensed as incurred. Value added tax Output value added tax related to sales is payable to tax authorities on the earlier of (a) collection of receivables from customers or (b) delivery of goods or services to customers. Input VAT is generally recoverable against output VAT upon receipt of the VAT invoice. The tax authorities permit the settlement of VAT on a net basis. VAT related to sales and purchases is recognised in the consolidated statement of financial position on a gross basis and disclosed separately as an asset and a liability. Where provision has been made for ECL of receivables, the impairment loss is recorded for the gross amount of the debtor, including VAT.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-40": {
"value": "u) Accounting for government grants The Ukrainian legislation provides for a number of different grants and tax benefits for companies involved in agricultural operations. There are grants and benefits established by Verkhovna Rada (the Parliament) as well as by the Ministry of Agrarian Policy, the Ministry of Finance, the State Committee of Water Industry, the customs authorities and local district administrations. Government grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. Government grants are recognised as income on a systematic basis over the periods that the related costs, which they are intended to compensate, are expensed. To the extent the conditions attached to the grants are not met at the reporting date, the received funds are recorded in the Group\u2019s consolidated financial statements as deferred income. Government grants related to crop production and cattle farming According to the Law of Ukraine on Agricultural Support, all agricultural producers that apply for the subsidy must be included in the State Registry of Budget Subsidy Recipients. An agricultural producer is defined as a farm or a company that derived 75 percent of its sales over the last 12 reporting periods (months) from sales of agricultural products. The list of subsidized agricultural products of the Group includes: sugar beet, milk and meat. Partial compensation for finance costs and other subsidies The Group is entitled to receive reimbursement from various government programmes for the cost of agricultural machinery manufactured in Ukraine and fertilizers produced in Ukraine. Agricultural producers are required to meet certain conditions to qualify for these subsidies. Because interest and other subsidies are payable only when the government budget has sufficient funds, they are recognised on a cash basis, and are reflected in other operating income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-41": {
"value": "v) Revenue Revenue is income arising in the course of the Group's ordinary activities. Revenue from sales of goods is recognised when control of the good has transferred, being when the goods are delivered to the customer, the customer has full discretion over the goods, and there is no unfulfilled obligation that could affect the customer's acceptance of the goods. Delivery occurs when the goods have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the goods in accordance with the contract, the acceptance provisions have lapsed, or the Group has objective evidence that all criteria for acceptance have been satisfied. Revenue from contracts with customers is recognised in the amount of transaction price net of discounts, returns and value added taxes, export duties, other similar mandatory payments. Transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring control over promised goods or services to a customer, excluding the amounts collected on behalf of third parties. The Group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Group does not adjust any of the transaction prices for the time value of money. Generally, sales are made with a credit term, which is consistent with the market practice and consequently trade receivables are classified as current assets. A receivable is recognised when the goods are delivered or dispatched based on delivery terms as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due (Note 9). A contract liability is an entity's obligation to transfer goods or services to a customer for which the entity has received consideration from the customer. Contract liabilities are included in other liabilities and accounts payable line item as advances from customers (Note 13). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-42": {
"value": "w) Interest income For all financial instruments measured at amortised cost interest income is recorded using the effective interest rate (EIR) method. The EIR is the rate that exactly discounts the estimated future cash receipts over the expected life of the financial instrument or a shorter period, where appropriate, to the gross carrying amount of the financial asset. Interest income is included in finance income in the statement of profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-43": {
"value": "x) Expenses Expenses are accounted for on an accrual basis. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-44": {
"value": "y) Finance cost and income Finance costs comprise interest expenses on loans and borrowings and foreign exchange difference. All interest and other costs incurred in connection with borrowings are expensed using the effective interest method. Finance income comprises mostly interest income on bank deposits. Interest income is recognised using the effective interest rate method. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. The Group does not apply IAS 23 Borrowing Costs to borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset measured (will be measured) at fair value: \u2022 biological asset within the scope of IAS 41 Agriculture; \u2022 inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-802": {
"value": "Finance costs comprise interest expenses on loans and borrowings and foreign exchange difference. All interest and other costs incurred in connection with borrowings are expensed using the effective interest method. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-803": {
"value": "Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. The Group does not apply IAS 23 Borrowing Costs to borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset measured (will be measured) at fair value: \u2022 biological asset within the scope of IAS 41 Agriculture; \u2022 inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-45": {
"value": "z) Offsetting Financial assets and liabilities are offset and the net amount is reported in the consolidated financial statements only when there is a legally enforceable right to offset the recognised amounts, and there is an intention to either settle on a net basis, or to realise the asset and settle the liability simultaneously. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-46": {
"value": "4. DISPOSAL OF SUBSIDIARIES In February 2021 the Group transferred control over 100% shares in LLC \"Lyaschivka\" for consideration of USD 3,345 thousand (approximate amount of UAH 91,611 thousand or EUR 2,784 thousand). The excess of consideration received over the net assets disposed amounting to UAH 69,785 thousand or EUR 2,121 thousand is recognised in the income statement as a gain on disposal of subsidiaries. In February 2021 the Group disposed of 95% shares in ALC \u201cNovoivanivskiy sugar plant\u201d for consideration of UAH 28,500 thousand or EUR 866 thousand. The excess of the net assets disposed over consideration received amounting to UAH 3,792 thousand or EUR 115 thousand is recognised in the income statement as a loss on disposal of subsidiaries. In March 2021 the Group disposed of 100% shares in LLC \u201cAgrosvit Savyntsi\u201d for consideration of UAH 63,845 thousand or EUR 1,977 thousand. The excess of consideration received over the net assets disposed amounting to UAH 52,692 thousand or EUR 1,631 thousand is recognised in the income statement as a loss on disposal of subsidiaries. In September 2021 the Group disposed of 100% shares in LLC \u201cPochayna-Office\u201d for consideration of UAH 66,531 thousand or EUR 2,060 thousand. The excess of the net assets disposed over consideration received amounting to UAH 17,434 thousand or EUR 540 thousand is recognised in the income statement as a loss on disposal of subsidiaries. The carrying amounts of assets and liabilities as at the date of sale were as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) LLC \"Lyaschiv- ka\" ALC \u201cNovoiva- nivskiy sugar plant\u201d LLC \u201cAgrosvit Savyntsi\u201d LLC \"Pochayna- Office\" LLC \"Lyaschiv- ka\" ALC \u201cNovoiva- nivskiy sugar plant\u201d LLC \u201cAgrosvit Savyntsi\u201d LLC \"Pochayna -Office\" Property, plant and equipment 12 395 27 136 563 66 384 840 17 2 Investment property - - - 97 478 - - - 3 018 Right-of-use assets 39 346 13 200 21 465 663 1 218 409 665 21 Deferred tax assets - - - 232 - - - 7 Inventories 10 713 2 032 13 525 - 332 63 419 - Trade accounts receivables - 1 299 - - - 40 - - Other accounts receivable and prepayments 108 3 411 589 21 472 3 106 18 665 Cash and cash equivalents 8 1 1 27 - - - 1 Total assets 62 570 47 079 36 143 119 938 1 937 1 458 1 119 3 714 Other long-term liabilities 19 - - - 1 - - - Lease liability 31 416 11 278 16 544 550 973 349 512 17 Trade accounts payable 4 - - 12 - - - - Current portion of lease liability 9 098 2 553 8 443 116 282 79 261 4 Other liabilities and accounts payable 207 956 3 35 295 6 30 - 1 093 Total liabilities 40 744 14 787 24 990 35 973 1 262 458 773 1 114 Net assets 21 826 32 292 11 153 83 965 675 1 000 346 2 600 (in thousands of Ukrainian hryvnias) (in thousands of Euros) LLC \"Lyaschiv- ka\" ALC \u201cNovoivaniv- skiy sugar plant\u201d LLC \u201cAgrosvit Savyntsi\u201d LLC \"Pochayna -Office\" LLC \"Lyaschiv- ka\" ALC \u201cNovoivaniv- skiy sugar plant\u201d LLC \u201cAgrosvit Savyntsi\u201d LLC \"Pochayna -Office\" Consideration received: Cash received 91 611 28 500 63 845 66 531 2 836 882 1 977 2 060 Total disposal consideration 91 611 28 500 63 845 66 531 2 836 882 1 977 2 060 Carrying amount of net assets sold 21 826 32 292 11 153 83 965 675 1 000 346 2 600 Gain/(loss) on sale of subsidiaries 69 785 (3 792) 52 692 (17 434) 2 161 (118) 1 631 (540) The net cash flows generated from the sale of subsidiaries are, as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) LLC \"Lyaschiv- ka\" ALC \u201cNovoiva- nivskiy sugar plant\u201d LLC \u201cAgrosvit Savyntsi \u201d LLC \"Pochayna -Office\" LLC \"Lyaschiv- ka\" ALC \u201cNovoiva- nivskiy sugar plant\u201d LLC \u201cAgrosvit Savyntsi\u201d LLC \"Pochayna- Office\" Cash received from sale of the subsidiaries 91 611 28 500 63 845 66 531 2 836 882 1 977 2 060 Cash sold as a part of subsidiaries (8) (1) (1) (27) - - - (1) Net cash inflow from disposal 91 603 28 499 63 844 66 504 2 836 882 1 977 2 059 As subsidiaries were sold prior to 31 December 2021, the assets and liabilities classified as held for sale are no longer included in the statement of financial position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-47": {
"value": "5. PROPERTY, PLANT AND EQUIPMENT The movements of property, plant and equipment in 2022 are as follows: (in thousands of Ukrainian hryvnias) Buildings Construction Machines and equipment Vehicles Other Not installed equipment Total Cost of valuation 1 January 2022 1 781 648 2 560 227 4 421 735 269 225 182 113 156 869 9 371 817 Additions - - - - - 587 217 587 217 Disposals (13 615) (6 331) (29 946) (13 971 ) (4 927) - (68 790) Impairment (11 361) (5 542) (24 808) - - - (41 711) Elimination of depreciation (382 277) (573 209) (2 825 242 ) - - - (3 780 728) Fixed assets revaluation 218 326 601 508 925 275 - - - 1 745 109 Reversal of impairment of property, plant and equipment, net 10 126 9 940 61 051 - - - 81 117 Transfer from not installed equipment 20 258 72 892 368 587 12 707 8 226 (482 670) - Transfer between Groups (79 443) 19 421 51 165 (64 146) 73 003 - - 31 December 2022 1 543 662 2 678 906 2 947 817 203 815 258 415 261 416 7 894 031 Accumulated depreciation 1 January 2022 314 004 423 341 2 208 225 133 632 143 057 - 3 222 259 Depreciation charge 90 282 127 605 617 489 22 836 21 772 - 879 984 Disposals (4 028) (1 207) (16 021) (6 679) (5 074) - (33 009) Decrease due to elimination of depreciation (382 277) (573 209) (2 825 242) - - - (3 780 728) Transfer between Groups (17 981) 23 470 15 549 (28 482) 7 444 - - 31 December 2022 - - - 121 307 167 199 - 288 506 Net book value 31 December 2022 1 543 662 2 678 906 2 947 817 82 508 91 216 261 416 7 605 525 (in thousands of Euros) Buildings Construction Machines and equipment Vehicles Other Not installed equipment Total Cost of valuation 1 January 2022 57 616 82 795 142 994 8 706 5 889 5 073 303 073 Additions - - - - - 17 273 17 273 Disposals (400) (186) (881) (411) (145) - (2 023) Impairment (317) (155) (693) - - - (1 165) Elimination of depreciation (9 814) (14 716) (72 533) - - - (97 063) Fixed assets revaluation 5 605 15 443 23 755 - - - 44 803 Transfer from not installed equipment 596 2 144 10 842 374 242 (14 198) - Reversal of impairment of property, plant and equipment, net 283 277 1 704 - - - 2 264 Transfer between Groups (2 336) 571 1 505 (1 887) 2 147 - - Currency translation difference (11 602 ) (17 397) (31 013) (1 549) (1 499) (1 437) (64 497) 31 December 2022 39 631 68 776 75 680 5 233 6 634 6 711 202 665 Accumulated depreciation 1 January 2022 10 155 13 690 71 412 4 321 4 626 - 104 204 Depreciation charge 2 656 3 754 18 164 672 640 - 25 886 Disposals (118) (36) (471) (196) (149) - (970) Decrease due to elimination of depreciation (9 814) (14 716) (72 533) - - - (97 063) Transfer between Groups (528) 690 457 (838) 219 - - Currency translation difference (2 351) (3 382) (17 029) (845) (1 043) - (24 650) 31 December 2022 - - - 3 114 4 293 - 7 407 Net book value 31 December 2022 39 631 68 776 75 680 2 119 2 341 6 711 195 258 The movements of property, plant and equipment in 2021 are as follows: (in thousands of Ukrainian hryvnias) Buildings Construc- tions Machines and equipment Vehicles Other property, plant and equipment Not installed equipment Total Cost of valuation 1 January 2021 1 771 515 2 553 358 4 282 105 188 073 176 078 91 243 9 062 372 Additions - - - - - 496 872 496 872 Disposals (28 656) (17 408) (131 606) (5 201) (4 556) - (187 427) Transfer from not installed equipment 38 789 24 277 271 236 86 353 10 591 (431 246) - 31 December 2021 1 781 648 2 560 227 4 421 735 269 225 182 113 156 869 9 371 817 Accumulated depreciation 1 January 2021 221 365 296 174 1 538 817 103 438 121 756 - 2 281 550 Depreciation charge 97 642 132 889 754 381 34 549 25 275 - 1 044 736 Disposals (5 003) (5 722) (84 973) (4 355) (3 974) - (104 027) 31 December 2021 314 004 423 341 2 208 225 133 632 143 057 - 3 222 259 Net book value 31 December 2021 1 467 644 2 136 886 2 213 510 135 593 39 056 156 869 6 149 558 in thousands of Euros) Buildings Construc- tions Machines and equipment Vehicles Other property, plant and equipment Not installed equipment Total Cost of valuation 1 January 2021 50 994 73 500 123 264 5 414 5 067 2 626 260 865 Additions - - - - - 15 383 15 383 Disposals (887) (539) (4 074) (161) (141) - (5 802) Transfer from not installed equipment 1 201 752 8 397 2 673 328 (13 351) - Currency translation difference 6 308 9 082 15 407 780 635 415 32 627 31 December 2021 57 616 82 795 142 994 8 706 5 889 5 073 303 073 Accumulated depreciation 1 January 2021 6 372 8 526 44 296 2 977 3 505 - 65 676 Depreciation charge 3 023 4 114 23 355 1 070 782 - 32 344 Disposals (155) (177) (2 631) (135) (123) - (3 221) Currency translation difference 915 1 227 6 392 409 462 - 9 405 31 December 2021 10 155 13 690 71 412 4 321 4 626 - 104 204 Net book value 31 December 2021 47 461 69 105 71 582 4 385 1 263 5 073 198 869 As at 31 December 2022 the valuation of the Group\u2019s buildings, constructions, machinery and equipment was performed by an independent appraiser in accordance with International Valuation Standards. Most buildings and some machinery and equipment were valued using depreciated replacement cost approach, which is within level 3 of the fair value hierarchy. Other items of buildings, machinery and equipment and constructions were valued using market approach, which is within level 3 of the fair value hierarchy. Market approach uses prices and other relevant information generated by market transactions involving identical or comparable (i.e. similar) assets. Valuation techniques consistent with the market approach use prices and other market data derived from observed transactions for the same or similar assets, for example, revenue, or EBITDA multiples. Cost approach either determines the cost to construct the assets in their present state and considers their remaining useful life or identifies fair value as a depreciated replacement cost. Cost approach was used only in the cases where there was no possibility to use market approach. The following factors were considered in determining the fair values of buildings under the depreciated replacement cost approach: \u2022 the cost to construct the asset is based on the cost of the necessary materials and construction work as at the date of valuation; \u2022 expected usage of the asset is assessed by reference to the asset\u2019s expected capacity or physical output; \u2022 technical or commercial obsolescence arising from changes or improvements in production for the product or service output of the asset as well as physical deterioration. The key assumption considered in determining the fair values of buildings, constructions and machines and equipment under the depreciated replacement cost and market approaches is the index of physical depreciation. If the index of physical depreciation applied to the fair values of buildings, constructions and machines and equipment determination had been 5 % higher/lower than carrying values of buildings, constructions and machines and equipment would be UAH 575,376 thousand (EUR 14,772 thousand) and UAH 546,355 thousand (EUR 14,026 thousand) lower/higher respectively. The following sources of information were used by the independent appraiser: \u2022 producers\u2019 price indices according to the Ukrainian bureau of statistics (http://www.ukrstat.gov.ua/), Eurostat (http://ec.europa.eu/eurostat) (for replacement costs of machinery and equipment) and Economist Intelligence Unit (EIU) (http://eiu.com), OECD-FAO (http://stats.oecd.org/ ), http://www.minregion.gov.ua; Inform agency APK (https://www.apk-inform.com/ru/prices); \u2022 UPVS register, 1969 y., which is the most commonly used source of information for integrated factor of cost of construction in Ukraine for items which were constructed more than 20 years ago (for replacement costs of buildings and constructions); \u2022 \u201cMarshall Valuation Service\u00bb, 2007, Marshall & Swift\u201d and \u00abASA_Normal Useful Life\u00bb, American Society of Appraisers (for physical depreciation calculation). Straight-line physical depreciation method was used; \u2022 Research Duff&Phelps 2022 Valuation Handbook: Guide to Cost of Capital (for replacement costs of buildings and constructions); \u2022 Publicly available market prices on open marketplaces for 2022 (for replacement cost and market cost of vehicles and specialized vehicles); \u2022 An updated list of domestic machinery and equipment for the agro-industrial complex dated 7/03/2022 (for replacement cost and market cost of vehicles and specialized vehicles). The appraiser applied up to 10% reduction coefficient to decrease prices available at the market. Impairment test \u2013 Assumptions and their sensitivity The key assumptions used for impairment testing are: discount rates, selling prices and cost of production. Discount rates were estimated based on the weighted average cost of capital and comprised: \u2022 Sugar CGU: 28.5% p.a. for a five-year period and 12.37% in the terminal period; \u2022 Agricultural CGU: 31.2% p.a. for a five-year period and 13.78% in the terminal period; \u2022 Soybean processing CGU: 28.5% p.a. for a five-year period and 12.37% in the terminal period; \u2022 Cattle CGU: 31.2% p.a. for a five year period and 13.78% in the terminal period. The discount rates in the terminal period are real discount rates (i.e. excluding the impact of inflation). Production volume was estimated based on current production level according to the annual budget approved by the senior management. Potential increase in land, crop yields, number of cows or milk yields were not taken into account. Cost of production was estimated based on budgeted costs for the following year inflated by expected level of inflation, taking into account higher or lower inflation levels for costs directly or indirectly pegged to USD or specific indices. When determining selling prices the Group analysed available forecasts for export and domestic markets, including supply and demand forecasts and legislative restrictions on export sales. The following selling prices for five-year period were used (exchange rate for EUR as 31 December 2022 used for translation): \u2022 Wheat \u2013 UAH 6,963 \u2013 UAH 6,266 per tonne (EUR 179 - EUR 161) \u2022 Corn \u2013 UAH 6,203\u2013 UAH 6,966 per tonne (EUR 159 - EUR 179) \u2022 Soybeans \u2013 UAH 15,698 \u2013 UAH 18,172 per tonne (EUR 403\u2013 EUR 467) \u2022 Soybean oil - UAH 42,950 \u2013 UAH 58,972 per tonne (EUR 1,103 \u2013 EUR 1,514) \u2022 Milk \u2013 UAH 13,968 \u2013 UAH 20,239 per tonne (EUR 359 \u2013 EUR 520) \u2022 Sugar \u2013 UAH 27,200 \u2013 UAH 39,231 per tonne (EUR 698 \u2013 EUR 1,007) For each CGU the identified recoverable amount determined with value-in-use model exceeded its carrying value as at 31 December 2022. The sensitivity analysis for key assumptions considers the impact of reasonably possible changes in key assumptions on the carrying value of property, plant and equipment at the end of the reporting period. Increase in discount rate by 1%, decrease in price by 10% and increase in cost by 10% have no impact on carrying value of property, plant and equipment and respective impairment and/or decrease of revaluation reverse at the end of the reporting period. The sensitivity analysis is based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analysis may not be representative of an actual change of the carrying value of property, plant and equipment as it is unlikely that changes in assumptions would occur in isolation of one another. Decrease in carrying value of property, plant and equipment and respective impairment and/or decrease of revaluation reverse: (in thousands of Ukrainian hryvnias) (in thousands of Euros) Agriculture Sugar Soybean processing Dairy Agriculture Sugar Soybean processing Dairy Increase in discount rate by 1% - - - - - - - - Decrease in price by 10% 1 394 158 1 793 255 - - 35 794 46 040 - - Increase in cost by 10% 57 690 1 539 204 - - 1 481 39 517 - - The impairment test conducted as at 31 December 2022 indicated that in the sugar segment the recoverable amount was UAH 2,807,596 thousand or EUR 72,082 thousand and exceeded its total carrying amount by UAH 893,493 thousand or EUR 22,939 thousand, in the cattle segment the recoverable amount was UAH 1,955,247 thousand or EUR 50,199 thousand and exceeded its total carrying amount by UAH 283,067 thousand or EUR 7,267 thousand, and in the soybean-processing segment the recoverable amount was UAH 2,216,392 thousand or EUR 56,904 thousand and exceeded its total carrying amount by UAH 1,444,741 thousand or EUR 37,092 thousand, and in the agriculture segment the recoverable amount was UAH 7,939,693 thousand or EUR 203,843 thousand and exceeded its total carrying amount by UAH 3,582,510 thousand or EUR 91,977 thousand. Impairment of individual items of property, plant and equipment A revaluation increase on property is recognised directly in other comprehensive income, except to the extent that it reverses a previous revaluation decrease recognised in the income statement. A revaluation decrease on property is recognised in the income statement as impairment, except to the extent that it reverses a previous revaluation increase recognised directly in other comprehensive income. As a result of revaluation as at 31 December 2022, the reversal of impairment of property, plant and equipment of UAH 39,406 thousand (EUR 1,100 thousand) was recognised within other operating expense (2021: nil). Other matters As at 31 December 2022, the carrying amount of the following classes of property, plant and equipment that would have been included in the consolidated financial statements had the buildings been carried at cost less any accumulated depreciation and any accumulated impairment losses was UAH 689,037 thousand or EUR 17,690 thousand (2021: UAH 723,245 thousand or EUR 21,428 thousand), machinery and equipment was UAH 1,920,892 thousand or EUR 49,316 thousand (2021: 1,859,135 thousand or EUR 53,516 thousand) and construction was UAH 1,748,847 thousand or EUR 44,899 thousand (2021: UAH 1,699,257 thousand or EUR 48,914 thousand). In 2022 revaluation surplus of UAH 252,673 thousand or EUR 7,433 thousand (2021: UAH 404,702 thousand or EUR 11,650 thousand) was reclassified from revaluation reserve to retained earnings because it was realised through depreciation or disposal of the revalued items of property, plant and equipment. For carrying values of property, plant and equipment pledged to secure bank loans please refer to Note 12. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-804": {
"value": "As at 31 December 2022 the valuation of the Group\u2019s buildings, constructions, machinery and equipment was
performed by an independent appraiser in accordance with International Valuation Standards. Most buildings and
some machinery and equipment were valued using depreciated replacement cost approach, which is within level 3
of the fair value hierarchy. Other items of buildings, machinery and equipment and constructions were valued using
market approach, which is within level 3 of the fair value hierarchy.
Market approach uses prices and other relevant information generated by market transactions involving identical or
comparable (i.e. similar) assets. Valuation techniques consistent with the market approach use prices and other
market data derived from observed transactions for the same or similar assets, for example, revenue, or EBITDA
multiples.
Cost approach either determines the cost to construct the assets in their present state and considers their remaining
useful life or identifies fair value as a depreciated replacement cost. Cost approach was used only in the cases where
there was no possibility to use market approach.
The following factors were considered in determining the fair values of buildings under the depreciated replacement
cost approach:
\u2022 the cost to construct the asset is based on the cost of the necessary materials and construction work as at
the date of valuation;
\u2022 expected usage of the asset is assessed by reference to the asset\u2019s expected capacity or physical output;
\u2022 technical or commercial obsolescence arising from changes or improvements in production for the product
or service output of the asset as well as physical deterioration.
The key assumption considered in determining the fair values of buildings, constructions and machines and
equipment under the depreciated replacement cost and market approaches is the index of physical depreciation. If
the index of physical depreciation applied to the fair values of buildings, constructions and machines and equipment
determination had been 5 % higher/lower than carrying values of buildings, constructions and machines and
equipment would be UAH 575,376 thousand (EUR 14,772 thousand) and UAH 546,355 thousand (EUR 14,026
thousand) lower/higher respectively.
The following sources of information were used by the independent appraiser:
\u2022 producers\u2019 price indices according to the Ukrainian bureau of statistics (http://www.ukrstat.gov.ua/),
Eurostat (http://ec.europa.eu/eurostat) (for replacement costs of machinery and equipment) and
Economist Intelligence Unit (EIU) (http://eiu.com), OECD-FAO (http://stats.oecd.org/
),
http://www.minregion.gov.ua; Inform agency APK (https://www.apk-inform.com/ru/prices);
\u2022 UPVS register, 1969 y., which is the most commonly used source of information for integrated factor of cost
of construction in Ukraine for items which were constructed more than 20 years ago (for replacement costs
of buildings and constructions);
\u2022 \u201cMarshall Valuation Service\u00bb, 2007, Marshall & Swift\u201d and \u00abASA_Normal Useful Life\u00bb, American Society of
Appraisers (for physical depreciation calculation). Straight-line physical depreciation method was used;
\u2022 Research Duff&Phelps 2022 Valuation Handbook: Guide to Cost of Capital (for replacement costs of
buildings and constructions);
\u2022 Publicly available market prices on open marketplaces for 2022 (for replacement cost and market cost of
vehicles and specialized vehicles);
\u2022 An updated list of domestic machinery and equipment for the agro-industrial complex dated 7/03/2022 (for
replacement cost and market cost of vehicles and specialized vehicles). The appraiser applied up to 10%
reduction coefficient to decrease prices available at the market.
The significant inputs used in the fair value measurement of the crops are as follows:
\u2022 Discount rate (31.2%) (2021: 18%)
\u2022 Average yields of crops (5.7 tonnes per hectare for winter wheat, 3.3 tonnes per hectare for rapeseeds, 55
tonnes per hectare for sugar beet, 9.3 tonnes per hectare for corn) (2021: 5.8 tonnes per hectare for winter
wheat, 3.1 tonnes per hectare for rapeseeds)
\u2022 Prices of crops (UAH 6,600 per tonne for winter wheat, UAH 18,400 per tonne for rapeseeds, UAH 1,550
per tonne for sugar beet, UAH 5,590 per tonne for corn) (2021: UAH 7,084 per tonne for winter wheat, UAH
17,169 per tonne for rapeseeds)
The significant inputs used in the fair value measurement of the cattle are as follows:
\u2022 Discount rate (31.2%) (2021: 17.3%)
\u2022 Milk prices (UAH 13.84 per litre) (2021: UAH 13.00 per litre)
\u2022 Milk yield per day (24.54 litres) (2021: 22.63 litres)
Changes in key assumptions used to estimate the fair value of biological assets would have the following effect on
the fair value of biological assets and on earnings per share:
Biological assets Earnings per share
Ukrainian
(thousands
of Euros)
Ukrainian
(thousands
of Euros)
10% increase in price for milk
10% decrease in prices for milk
10% increase in milk yield
10% decrease in milk yield
10% increase in prices for crops
10% decrease in prices for crops
10% increase in yield for crops
10% decrease in yield for crops
10% increase in production costs until harvest
10% decrease in production costs until harvest
5% increase in annual consumer price index
5% decrease in annual consumer price index
1% increase in discount rate
1% decrease in discount rate
Ukrainian
hryvnias)
(thousands
of Euros)
Ukrainian
hryvnias)
(thousands
of Euros)
10% increase in price for milk
10% decrease in prices for milk
10% increase in milk yield
10% decrease in milk yield
10% increase in prices for crops
10% decrease in prices for crops
10% increase in yield for crops
10% decrease in yield for crops
10% increase in production costs until harvest
10% decrease in production costs until harvest
5% increase in annual consumer price index
5% decrease in annual consumer price index
1% increase in discount rate
1% decrease in discount rate
The sensitivity analyses above have been determined as a result of reasonable changes in key assumptions occurring
at the end of the reporting period. The sensitivity analyses are based on a change in a significant assumption, keeping
all other assumptions constant. The sensitivity analyses may not be representative of an actual change in the fair
value of biological assets as it is unlikely that changes in assumptions would occur in isolation of one another.
For the financial risk management regarding biological assets refer to the section Material risk factors and threats
to the Group of the Directors\u2019 report.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-805": {
"value": "Impairment test \u2013 Assumptions and their sensitivity The key assumptions used for impairment testing are: discount rates, selling prices and cost of production. Discount rates were estimated based on the weighted average cost of capital and comprised: \u2022 Sugar CGU: 28.5% p.a. for a five-year period and 12.37% in the terminal period; \u2022 Agricultural CGU: 31.2% p.a. for a five-year period and 13.78% in the terminal period; \u2022 Soybean processing CGU: 28.5% p.a. for a five-year period and 12.37% in the terminal period; \u2022 Cattle CGU: 31.2% p.a. for a five year period and 13.78% in the terminal period. The discount rates in the terminal period are real discount rates (i.e. excluding the impact of inflation). Production volume was estimated based on current production level according to the annual budget approved by the senior management. Potential increase in land, crop yields, number of cows or milk yields were not taken into account. Cost of production was estimated based on budgeted costs for the following year inflated by expected level of inflation, taking into account higher or lower inflation levels for costs directly or indirectly pegged to USD or specific indices. When determining selling prices the Group analysed available forecasts for export and domestic markets, including supply and demand forecasts and legislative restrictions on export sales. The following selling prices for five-year period were used (exchange rate for EUR as 31 December 2022 used for translation): \u2022 Wheat \u2013 UAH 6,963 \u2013 UAH 6,266 per tonne (EUR 179 - EUR 161) \u2022 Corn \u2013 UAH 6,203\u2013 UAH 6,966 per tonne (EUR 159 - EUR 179) \u2022 Soybeans \u2013 UAH 15,698 \u2013 UAH 18,172 per tonne (EUR 403\u2013 EUR 467) \u2022 Soybean oil - UAH 42,950 \u2013 UAH 58,972 per tonne (EUR 1,103 \u2013 EUR 1,514) \u2022 Milk \u2013 UAH 13,968 \u2013 UAH 20,239 per tonne (EUR 359 \u2013 EUR 520) \u2022 Sugar \u2013 UAH 27,200 \u2013 UAH 39,231 per tonne (EUR 698 \u2013 EUR 1,007) For each CGU the identified recoverable amount determined with value-in-use model exceeded its carrying value as at 31 December 2022. The sensitivity analysis for key assumptions considers the impact of reasonably possible changes in key assumptions on the carrying value of property, plant and equipment at the end of the reporting period. Increase in discount rate by 1%, decrease in price by 10% and increase in cost by 10% have no impact on carrying value of property, plant and equipment and respective impairment and/or decrease of revaluation reverse at the end of the reporting period. The sensitivity analysis is based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analysis may not be representative of an actual change of the carrying value of property, plant and equipment as it is unlikely that changes in assumptions would occur in isolation of one another. Decrease in carrying value of property, plant and equipment and respective impairment and/or decrease of revaluation reverse: (in thousands of Ukrainian hryvnias) (in thousands of Euros) Agriculture Sugar Soybean processing Dairy Agriculture Sugar Soybean processing Dairy Increase in discount rate by 1% - - - - - - - - Decrease in price by 10% 1 394 158 1 793 255 - - 35 794 46 040 - - Increase in cost by 10% 57 690 1 539 204 - - 1 481 39 517 - - The impairment test conducted as at 31 December 2022 indicated that in the sugar segment the recoverable amount was UAH 2,807,596 thousand or EUR 72,082 thousand and exceeded its total carrying amount by UAH 893,493 thousand or EUR 22,939 thousand, in the cattle segment the recoverable amount was UAH 1,955,247 thousand or EUR 50,199 thousand and exceeded its total carrying amount by UAH 283,067 thousand or EUR 7,267 thousand, and in the soybean-processing segment the recoverable amount was UAH 2,216,392 thousand or EUR 56,904 thousand and exceeded its total carrying amount by UAH 1,444,741 thousand or EUR 37,092 thousand, and in the agriculture segment the recoverable amount was UAH 7,939,693 thousand or EUR 203,843 thousand and exceeded its total carrying amount by UAH 3,582,510 thousand or EUR 91,977 thousand. Impairment of individual items of property, plant and equipment A revaluation increase on property is recognised directly in other comprehensive income, except to the extent that it reverses a previous revaluation decrease recognised in the income statement. A revaluation decrease on property is recognised in the income statement as impairment, except to the extent that it reverses a previous revaluation increase recognised directly in other comprehensive income. As a result of revaluation as at 31 December 2022, the reversal of impairment of property, plant and equipment of UAH 39,406 thousand (EUR 1,100 thousand) was recognised within other operating expense (2021: nil). Other matters As at 31 December 2022, the carrying amount of the following classes of property, plant and equipment that would have been included in the consolidated financial statements had the buildings been carried at cost less any accumulated depreciation and any accumulated impairment losses was UAH 689,037 thousand or EUR 17,690 thousand (2021: UAH 723,245 thousand or EUR 21,428 thousand), machinery and equipment was UAH 1,920,892 thousand or EUR 49,316 thousand (2021: 1,859,135 thousand or EUR 53,516 thousand) and construction was UAH 1,748,847 thousand or EUR 44,899 thousand (2021: UAH 1,699,257 thousand or EUR 48,914 thousand). In 2022 revaluation surplus of UAH 252,673 thousand or EUR 7,433 thousand (2021: UAH 404,702 thousand or EUR 11,650 thousand) was reclassified from revaluation reserve to retained earnings because it was realised through depreciation or disposal of the revalued items of property, plant and equipment. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-48": {
"value": "6. RIGHT-OF-USE ASSETS AND LEASE LIABILITY i.Amounts recognised in the consolidated statement of financial position The balance sheet shows the following amounts relating to leases: (in thousands of Ukrainian hryvnias) 31 December 2022 31 December 2021 Right-of-use assets Land 3 570 759 3 443 687 Office premises 226 956 174 510 Warehouse 1 513 1 526 3 799 228 3 619 723 Lease liabilities Non-current 3 110 170 2 850 501 Current portion 1 141 038 1 022 921 4 251 208 3 873 422 (in thousands of Euros) 31 December 2022 31 December 2021 Right-of-use assets Land 91 673 111 366 Office premises 5 827 5 643 Warehouse 39 49 97 539 117 058 Lease liabilities Non-current 79 848 92 182 Current portion 29 294 33 080 109 142 125 262 Movements for the right-of-use assets during the 2022 financial year were the following: (in thousands of Ukrainian hryvnias) Right-of-use assets: Land Right-of-use assets: Office premises Right-of-use assets: Warehouse Total Cost as at 31 December 2021 5 203 841 203 785 2 604 5 410 230 Accumulated depreciation (1 760 154) (29 275) (1 078) (1 790 507) Net book value as at 31 December 2021 3 443 687 174 510 1 526 3 619 723 Additions to the right-of-use assets 829 301 71 397 1 962 902 660 Depreciation (642 450) (18 453) (2 119) (663 022) Other changes - - - - Disposals (1) (59 779) (498) 144 (60 133) Cost of the right-of-use assets (224 050) (1 585) (2 355) (227 990) Accumulated depreciation 164 271 1 087 2 499 167 857 Cost as at 31 December 2022 5 809 092 273 597 2 211 6 084 900 Accumulated depreciation (2 238 333) (46 641) (698) (2 285 672) Net book value as at 31 December 2022 3 570 759 226 956 1 513 3 799 228 (in thousands of Euros) Right-of-use assets: Land Right-of-use assets: Office premises Right-of-use assets: Warehouse Total Cost as at 31 December 2021 168 286 6 590 84 174 960 Accumulated depreciation (56 920) (947) (35) (57 902) Net book value as at 31 December 2021 111 366 5 643 49 117 058 Additions to the right-of-use assets 24 395 2 100 58 26 553 Depreciation (19 051) (540) (60) (19 651) Other changes - - - - Currency translation differences (23 278) (1 361) (13) (24 652) Disposals (1) (1 759) (15) 5 (1 769) Cost of the right-of-use assets (6 591) (47) (69) (6 707) Accumulated depreciation 4 832 32 74 4 938 Cost as at 31 December 2022 149 138 7 024 57 156 219 Accumulated depreciation (57 465) (1 197) (18) (58 680) Net book value as at 31 December 2022 91 673 5 827 39 97 539 Movements for the right-of-use assets during the 2021 financial year were the following: (in thousands of Ukrainian hryvnias) Right-of-use assets: Land Right-of-use assets: Office premises Right-of-use assets: Agriculture equipment Right-of-use assets: Warehouse Total Cost as at 31 December 2020 4 378 511 208 770 13 632 2 976 4 603 889 Accumulated depreciation (1 317 204) (14 503) - (470) (1 332 177) Net book value as at 31 December 2020 3 061 307 194 267 13 632 2 506 3 271 712 Additions to the right-of-use assets 984 940 1 594 - 962 987 496 Depreciation (573 638) (14 772) - (1 812) (590 222) Other changes - (6 579) - - (6 579) Disposals (1) (28 922) - (13 632) (130) (42 684) Cost of the right-of-use assets (159 610) - (13 632) (1 334) (174 576) Accumulated depreciation 130 688 - - 1 204 131 892 Cost as at 31 December 2021 5 203 841 203 785 - 2 604 5 410 230 Accumulated depreciation (1 760 154) (29 275) - (1 078) (1 790 507) Net book value as at 31 December 2021 3 443 687 174 510 - 1 526 3 619 723 n thousands of Euros) Right-of- use assets: Land Right-of- use assets: Office premises Right-of- use assets: Agriculture equipment Right-of-use assets: Warehouse Total Cost as at 31 December 2020 126 038 6 009 392 86 132 525 Accumulated depreciation (37 916) (417) - (14) (38 347) Net book value as at 31 December 2020 88 122 5 592 392 72 94 178 Additions to the right-of-use assets 30 493 49 - 30 30 572 Depreciation (17 729) (462) - (57) (18 248) Other changes - (204) - - (204) Currency translation differences 11 375 668 30 8 12 081 Disposals(1) (895) - (422) (4) (1 321) Cost of the right-of-use assets (4 941) - (422) (41) (5 404) Accumulated depreciation 4 046 - - 37 4 083 Cost as at 31 December 2021 168 286 6 590 - 84 174 960 Accumulated depreciation (56 920) (947) - (35) (57 902) Net book value as at 31 December 2021 111 366 5 643 - 49 117 058 (1) For the year ended 31 December 2022 and 2021 the line item Disposal presented the result of cost and accumulated depreciation set off due to expiration or early termination of land lease agreements in 2022 and 2021 respectively. Movements for the lease liabilities during the 2022 financial year were the following: (in thousands of Ukrainian hryvnias) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2021 2 679 447 170 821 - 233 2 850 501 Current portion of lease liabilities at 31 December 2021 982 826 38 332 - 1 763 1 022 921 Total liabilities as at 31 December 2021 3 662 273 209 153 - 1 996 3 873 422 Additions to the lease liabilities 748 086 70 673 - 1 963 820 722 Interest expense on lease liability 678 968 47 671 - 62 726 701 Payment of lease liabilities (232 619) (542) - (2 510) (235 671) Payment of interest on lease liabilities (678 968) (47 671) - (62) (726 701) Payment in kind (151 778) - - - (151 778) Disposals (59 709) (544) - - (60 253) Other changes (143) 4 909 - - 4 766 Non-current lease liabilities at at 31 December 2022 2 879 339 230 734 - 97 3 110 170 Current portion of lease liabilities at 31 December 2022 1 086 771 52 915 - 1 352 1 141 038 Total liabilities as at 31 December 2022 3 966 110 283 649 - 1 449 4 251 208 (in thousands of Euro) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2021 86 650 5 524 - 8 92 182 Current portion of lease liabilities at 31 December 2021 31 783 1 240 - 57 33 080 Total liabilities as at 31 December 2021 118 433 6 764 - 65 125 262 Additions to the lease liabilities 22 006 2 079 - 58 24 143 Interest expense on lease liability 20 085 1 410 - 2 21 497 Payment of lease liabilities (6 723) (16) - (73) (6 812) Payment of interest on lease liabilities (20 085) (1 410) - (2) (21 497) Payment in kind (4 387) - - - (4 387) Disposals (1 756) (16) - - (1 772) Other changes (4) 144 - - 140 Currency translation differences (25 747) (1 672) - (13) (27 432) Non-current lease liabilities at at 31 December 2022 73 922 5 924 - 2 79 848 Current portion of lease liabilities at 31 December 2022 27 900 1 359 - 35 29 294 Total liabilities as at 31 December 2022 101 822 7 283 - 37 109 142 Movements for the lease liabilities during the 2021 financial year were the following: (in thousands of Ukrainian hryvnias) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2020 2 342 535 175 110 3 466 997 2 522 108 Current portion of lease liabilities at 31 December 2020 855 018 35 768 5 680 2 027 898 493 Total liabilities as at 31 December 2020 3 197 553 210 878 9 146 3 024 3 420 601 Additions to the lease liabilities 918 396 410 - 962 919 768 Interest expense on lease liability 638 306 31 823 1 287 308 671 724 Payment of lease liabilities (305 799) (7 285) (9 146) (1 782) (324 012) Payment of interest on lease liabilities (638 306) (31 823) (1 287) (308) (671 724) Payment in kind (103 141) - - - (103 141) Disposals (44 736) - - (208) (44 944) Other changes - 5 150 - - 5 150 Non-current lease liabilities at 31 December 2021 2 679 447 170 821 - 233 2 850 501 Current portion of lease liabilities at 31 December 2021 982 826 38 332 - 1 763 1 022 921 Total liabilities as at 31 December 2021 3 662 273 209 153 - 1 996 3 873 422 (in thousands of Euro) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2020 67 431 5 040 100 29 72 600 Current portion of lease liabilities at 31 December 2020 24 612 1 030 164 58 25 864 Total liabilities as at 31 December 2020 92 043 6 070 264 87 98 464 Additions to the lease liabilities 28 432 13 - 30 28 475 Interest expense on lease liability 19 778 986 40 10 20 814 Payment of lease liabilities (9 450) (225) (283) (55) (10 013) Payment of interest on lease liabilities (19 778) (986) (40) (10) (20 814) Payment in kind (3 193) - - - (3 193) Disposals (1 385) - - (6) (1 391) Other changes - 159 - - 159 Currency translation differences 11 986 747 19 9 12 761 Non-current lease liabilities at 31 December 2021 86 650 5 524 - 8 92 182 Current portion of lease liabilities at 31 December 2021 31 783 1 240 - 57 33 080 Total liabilities as at 31 December 2021 118 433 6 764 - 65 125 262 ii.Amounts recognised in the consolidated income statement The consolidated income statement shows the following amounts relating to leases: (in thousands of Ukrainian hryvnias) (in thousands of Euros) Notes 2022 2021 2022 2021 Depreciation charge of right-of-use assets Land 642 450 573 638 19 051 17 729 Office premises 18 453 14 772 540 462 Warehouse 2 119 1 812 60 57 663 022 590 222 19 651 18 248 Interest expense on lease liabilities (cost of disposal included) 19 726 701 671 724 21 497 20 814 Expenses relating to short-term leases (included in operating expense) 16 101 12 856 477 397 Expenses relating to variable lease payments not included in the measurement of lease liabilities (included in operating expenses) 46 026 40 165 1 365 1 241 The total settlement for leases for 2022 was UAH 1,114,150 thousand or EUR 32,696 thousand (2021: UAH 995,736 thousand or EUR 34,020 thousand). The total amount settled in cash for 2022 was UAH 962,372 thousand or EUR 28,309 thousand (2021: UAH 892,595 thousand or EUR 30,827 thousand), including cash outflow for land lease in the amount of UAH 911,587 thousand or EUR 26,808 thousand (2021: UAH 944,105 thousand or EUR 29,228 thousand) and is classified as the financing activities in the consolidated statement of cash flows. The amount settled in kind with agricultural produce for 2022 was UAH 151,778 thousand or EUR 4,387 thousand (2021: UAH 103,141 thousand or EUR 3,193 thousand). Transfer of agricultural produce is accounted as sale and then the respective account receivables and lease liabilities are settled. Sales amount of agricultural produce is estimated on the basis of market price. iii.The group\u2019s leasing activities The Group leases land, office premises and warehouses for operating activities. Land lease contracts are typically made for fixed periods of 1 to 49 years. Warehouse lease contracts are typically made for fixed periods less than 12 months, management considers usage period for some warehouses of 3 years, other premises are used by the Group for current storage of finished goods and the Group has no intention to extend the lease. Lease payment associated with a short-term lease are recognised as an expense as occurred. Lease terms are negotiated on an individual basis and contain a range of different terms and conditions. The lease agreements do not impose any covenants and leased assets may not be used as security for borrowing purposes. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-806": {
"value": "Movements for the lease liabilities during the 2022 financial year were the following: (in thousands of Ukrainian hryvnias) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2021 2 679 447 170 821 - 233 2 850 501 Current portion of lease liabilities at 31 December 2021 982 826 38 332 - 1 763 1 022 921 Total liabilities as at 31 December 2021 3 662 273 209 153 - 1 996 3 873 422 Additions to the lease liabilities 748 086 70 673 - 1 963 820 722 Interest expense on lease liability 678 968 47 671 - 62 726 701 Payment of lease liabilities (232 619) (542) - (2 510) (235 671) Payment of interest on lease liabilities (678 968) (47 671) - (62) (726 701) Payment in kind (151 778) - - - (151 778) Disposals (59 709) (544) - - (60 253) Other changes (143) 4 909 - - 4 766 Non-current lease liabilities at at 31 December 2022 2 879 339 230 734 - 97 3 110 170 Current portion of lease liabilities at 31 December 2022 1 086 771 52 915 - 1 352 1 141 038 Total liabilities as at 31 December 2022 3 966 110 283 649 - 1 449 4 251 208 in thousands of Euro) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2021 86 650 5 524 - 8 92 182 Current portion of lease liabilities at 31 December 2021 31 783 1 240 - 57 33 080 Total liabilities as at 31 December 2021 118 433 6 764 - 65 125 262 Additions to the lease liabilities 22 006 2 079 - 58 24 143 Interest expense on lease liability 20 085 1 410 - 2 21 497 Payment of lease liabilities (6 723) (16) - (73) (6 812) Payment of interest on lease liabilities (20 085) (1 410) - (2) (21 497) Payment in kind (4 387) - - - (4 387) Disposals (1 756) (16) - - (1 772) Other changes (4) 144 - - 140 Currency translation differences (25 747) (1 672) - (13) (27 432) Non-current lease liabilities at at 31 December 2022 73 922 5 924 - 2 79 848 Current portion of lease liabilities at 31 December 2022 27 900 1 359 - 35 29 294 Total liabilities as at 31 December 2022 101 822 7 283 - 37 109 142 Movements for the lease liabilities during the 2021 financial year were the following: (in thousands of Ukrainian hryvnias) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2020 2 342 535 175 110 3 466 997 2 522 108 Current portion of lease liabilities at 31 December 2020 855 018 35 768 5 680 2 027 898 493 Total liabilities as at 31 December 2020 3 197 553 210 878 9 146 3 024 3 420 601 Additions to the lease liabilities 918 396 410 - 962 919 768 Interest expense on lease liability 638 306 31 823 1 287 308 671 724 Payment of lease liabilities (305 799) (7 285) (9 146) (1 782) (324 012) Payment of interest on lease liabilities (638 306) (31 823) (1 287) (308) (671 724) Payment in kind (103 141) - - - (103 141) Disposals (44 736) - - (208) (44 944) Other changes - 5 150 - - 5 150 Non-current lease liabilities at 31 December 2021 2 679 447 170 821 - 233 2 850 501 Current portion of lease liabilities at 31 December 2021 982 826 38 332 - 1 763 1 022 921 Total liabilities as at 31 December 2021 3 662 273 209 153 - 1 996 3 873 422 in thousands of Euro) Lease liabilities: Land Lease liabilities: Office premises Lease liabilities: Agriculture equipment Lease liabilities: Warehouse Total Non-current lease liabilities at 31 December 2020 67 431 5 040 100 29 72 600 Current portion of lease liabilities at 31 December 2020 24 612 1 030 164 58 25 864 Total liabilities as at 31 December 2020 92 043 6 070 264 87 98 464 Additions to the lease liabilities 28 432 13 - 30 28 475 Interest expense on lease liability 19 778 986 40 10 20 814 Payment of lease liabilities (9 450) (225) (283) (55) (10 013) Payment of interest on lease liabilities (19 778) (986) (40) (10) (20 814) Payment in kind (3 193) - - - (3 193) Disposals (1 385) - - (6) (1 391) Other changes - 159 - - 159 Currency translation differences 11 986 747 19 9 12 761 Non-current lease liabilities at 31 December 2021 86 650 5 524 - 8 92 182 Current portion of lease liabilities at 31 December 2021 31 783 1 240 - 57 33 080 Total liabilities as at 31 December 2021 118 433 6 764 - 65 125 262 The total settlement for leases for 2022 was UAH 1,114,150 thousand or EUR 32,696 thousand (2021: UAH 995,736 thousand or EUR 34,020 thousand). The total amount settled in cash for 2022 was UAH 962,372 thousand or EUR 28,309 thousand (2021: UAH 892,595 thousand or EUR 30,827 thousand), including cash outflow for land lease in the amount of UAH 911,587 thousand or EUR 26,808 thousand (2021: UAH 944,105 thousand or EUR 29,228 thousand) and is classified as the financing activities in the consolidated statement of cash flows. The amount settled in kind with agricultural produce for 2022 was UAH 151,778 thousand or EUR 4,387 thousand (2021: UAH 103,141 thousand or EUR 3,193 thousand). Transfer of agricultural produce is accounted as sale and then the respective account receivables and lease liabilities are settled. Sales amount of agricultural produce is estimated on the basis of market price. Reconciliation of movements of loans and borrowings to cash flows arising from financing activities: (in thousands of Ukrainian hryvnias) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2021 1 094 625 95 413 1 190 038 Changes from financing cash flows Proceeds from loans and borrowings 4 014 297 - 4 014 297 Repayment of loans and borrowings (3 000 405) - (3 000 405) Interest paid (231 962) (4 891) (236 853) Total changes from financing cash flows 781 930 (4 891) 777 039 The effect of changes in foreign exchange rates 444 910 32 722 477 632 Other changes related to liability Interest expense 253 511 4 559 258 070 Total liability-related other changes 253 511 4 559 258 070 Balance as at 31 December 2022 2 574 976 127 803 2 702 779 (in thousands of Euros) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2021 35 399 3 086 38 485 Changes from financing cash flows Proceeds from loans and borrowings 118 084 - 118 084 Repayment of loans and borrowings (88 259) - (88 259) Interest paid (6 823) (144) (6 967) Total changes from financing cash flows 23 002 (144) 22 858 The effect of changes in foreign exchange rates 12 938 952 13 890 Other changes related to liability Interest expense 7 214 130 7 344 Total liability-related other changes 7 214 130 7 344 Currency translation differences (12 445) (743) (13 188) Balance as at 31 December 2022 66 108 3 281 69 389 (in thousands of Ukrainian hryvnias) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2020 1 745 257 98 937 1 844 194 Changes from financing cash flows Proceeds from loans and borrowings 2 649 200 - 2 649 200 Repayment of loans and borrowings (3 234 986) - (3 234 986) Interest paid (97 809) (4 255) (102 064) Total changes from financing cash flows (683 595) (4 255) (687 850) The effect of changes in foreign exchange rates (60 945) (3 468) (64 413) Other changes related to liability Interest expense 93 908 4 199 98 107 Total liability-related other changes 93 908 4 199 98 107 Balance as at 31 December 2021 1 094 625 95 413 1 190 038 in thousands of Euros) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2020 50 238 2 848 53 086 Changes from financing cash flows Proceeds from loans and borrowings 82 016 - 82 016 Repayment of loans and borrowings (100 151) - (100 151) Interest paid (3 028) (132) (3 160) Total changes from financing cash flows (21 163) (132) (21 295) The effect of changes in foreign exchange rates (1 750) (100) (1 850) Other changes related to liability Interest expense 2 849 127 2 976 Total liability-related other changes 2 849 127 2 976 Currency translation differences 5 225 343 5 568 Balance as at 31 December 2021 35 399 3 086 38 485 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-49": {
"value": "7. BIOLOGICAL ASSETS Biological assets consist of current biological assets (crops) and non-current biological assets (livestock). Livestock include cattle and other livestock. Cattle consist of dairy livestock with an average yearly lactation period of nine months, immature cattle and cattle intended for sale. Other livestock mainly represent pigs, horses and sheep. The valuation of the biological assets is within level 3 of the fair value hierarchy. The following inputs and assumptions were made to determine the fair value of biological assets: \u2022 The revenue from the crops\u2019 sales is projected based on the expected volume of harvested grains and oilseeds. For dairy cattle the revenue is projected based on the expected milk produced during their productive life after the reporting date and expected volume of meat at the date of slaughter \u2022 The average productive life of a cow is determined based on internal statistical information \u2022 Prices for grains, oilseeds, milk and meat are obtained from market sources as at the end of the reporting period \u2022 Production and costs to sell are projected based on actual operating costs \u2022 Growth in sales prices as well as in production expenses and costs to sell is assumed to be in line with forecasted consumer price index for grains, oilseeds, milk and meat in Ukraine \u2022 The pre-tax discount rate is applied in determining the fair value of biological assets. The discount rate is based on the weighted average cost of capital at the reporting date. The key assumptions represent management\u2019s assessment of future trends in agriculture and cattle farming business and are based on both external and internal sources of data. The significant inputs used in the fair value measurement of the crops are as follows: \u2022 Discount rate (31.2%) (2021: 18%) \u2022 Average yields of crops (5.7 tonnes per hectare for winter wheat, 3.3 tonnes per hectare for rapeseeds, 55 tonnes per hectare for sugar beet, 9.3 tonnes per hectare for corn) (2021: 5.8 tonnes per hectare for winter wheat, 3.1 tonnes per hectare for rapeseeds) \u2022 Prices of crops (UAH 6,600 per tonne for winter wheat, UAH 18,400 per tonne for rapeseeds, UAH 1,550 per tonne for sugar beet, UAH 5,590 per tonne for corn) (2021: UAH 7,084 per tonne for winter wheat, UAH 17,169 per tonne for rapeseeds) The significant inputs used in the fair value measurement of the cattle are as follows: \u2022 Discount rate (31.2%) (2021: 17.3%) \u2022 Milk prices (UAH 13.84 per litre) (2021: UAH 13.00 per litre) \u2022 Milk yield per day (24.54 litres) (2021: 22.63 litres) Significant increases or decreases in any of those inputs in isolation would result in a significantly lower (higher) fair value measurement. An increase in the discount rate leads to a decrease in the fair value, whereas increase in prices and yields leads to an increase in fair values. As at 31 December biological assets comprise the following groups: (in thousands of Ukrainian hryvnias) 31 December 2022 31 December 2021 Units Amount Units Amount Non-current biological assets: Cattle 24 453 1 166 938 22 494 856 529 Other livestock 80 129 1 167 018 856 658 \u0421urrent biological assets Crops: Hectares Hectares Sugar beet 169 14 383 - - Corn 14 012 501 286 - - Winter wheat 42 842 474 485 55 456 1 085 621 Rapeseeds 13 798 294 030 7 493 195 739 70 821 1 284 184 62 949 1 281 360 Total biological assets 2 451 202 2 138 018 (in thousands of Euros) 31 December 2022 31 December 2021 Units Amount Units Amount Non-current biological assets: Cattle 24 453 29 960 22 494 27 699 Other livestock 2 4 29 962 27 703 \u0421urrent biological assets Crops: Hectares Hectares Sugar beet 169 369 - - Corn 14 012 12 869 - - Winter wheat 42 842 12 182 55 456 35 108 Rapeseeds 13 798 7 549 7 493 6 330 70 821 32 969 62 949 41 438 Total biological assets 62 931 69 141 The information about the output of agricultural products during the period, natural losses were not deducted: (in tonnes) 2022 2021 Sugar beet 1 820 239 1 584 133 Corn 342 298 507 952 Winter wheat 264 549 268 280 Milk 102 211 96 656 Sunflower 91 740 76 210 Soy 116 605 94 492 Rapeseeds 18 730 23 413 Barley 730 2 131 The following table represents the changes during the years ended 31 December in the carrying amounts of non- current and current biological assets: (in thousands of Ukrainian hryvnias) Non-current livestock Crops Total As at 1 January 2021 830 893 745 222 1 576 115 Investments into livestock and future crops 71 940 3 897 340 3 969 280 Gain arising from changes in fair value attributable to physical changes and to changes in market prices (46 175) 4 701 682 4 655 507 Decrease due to harvest - (8 062 884) (8 062 884) As at 31 December 2021 856 658 1 281 360 2 138 018 Investments into livestock and future crops 73 748 4 732 108 4 805 856 Gain arising from changes in fair value attributable to physical changes and to changes in market prices 236 612 2 367 552 2 604 164 Decrease due to harvest - (7 096 836) (7 096 836) As at 31 December 2022 1 167 018 1 284 184 2 451 202 (in thousands of Euros) Non-current livestock Crops Total As at 1 January 2021 23 917 21 452 45 369 Investments into livestock and future crops 2 266 122 750 125 016 Gain arising from changes in fair value attributable to physical changes and to changes in market prices (1 427) 145 262 143 835 Decrease due to harvest - (249 108) (249 108) Currency translation difference 2 947 1 082 4 029 As at 31 December 2021 27 703 41 438 69 141 Investments into livestock and future crops 2 152 138 097 140 249 Gain arising from changes in fair value attributable to physical changes and to changes in market prices 7 016 70 207 77 223 Decrease due to harvest - (210 447) (210 447) Currency translation difference (6 909) (6 326) (13 235) As at 31 December 2022 29 962 32 969 62 931 Changes in key assumptions used to estimate the fair value of biological assets would have the following effect on the fair value of biological assets and on earnings per share: 2022 Biological assets Earnings per share (thousands of Ukrainian hryvnias) (thousands of Euros) (thousands of Ukrainian hryvnias) (thousands of Euros) 10% increase in price for milk 326 987 8 395 13,5 0,35 10% decrease in prices for milk (326 987) (8 395) (13,5) (0,35) 10% increase in milk yield 100 755 2 587 4,1 0,11 10% decrease in milk yield (100 755) (2 587) (4,1) (0,11) 10% increase in prices for crops 257 520 6 611 10,6 0,27 10% decrease in prices for crops (257 520) (6 611) (10,6) (0,27) 10% increase in yield for crops 257 520 6 611 10,6 0,27 10% decrease in yield for crops (257 520) (6 611) (10,6) (0,27) 10% increase in production costs until harvest (129 101) (3 314) (5,3) (0,14) 10% decrease in production costs until harvest 129 101 3 314 5,3 0,14 5% increase in annual consumer price index 412 630 10 594 17,0 0,44 5% decrease in annual consumer price index (370 145) (9 503) (15,2) (0,39) 1% increase in discount rate (27 259) (700) (1,1) (0,03) 1% decrease in discount rate 27 868 715 1,1 0,03 2021 Biological assets Earnings per share (thousands of Ukrainian hryvnias) (thousands of Euros) (thousands of Ukrainian hryvnias) (thousands of Euros) 10% increase in price for milk 297 949 9 635 12,3 0,40 10% decrease in prices for milk (297 949) (9 635) (12,3) (0,40) 10% increase in milk yield 64 187 2 076 2,6 0,09 10% decrease in milk yield (64 187) (2 076) (2,6) (0,09) 10% increase in prices for crops 233 818 7 561 9,6 0,31 10% decrease in prices for crops (233 818) (7 561) (9,6) (0,31) 10% increase in yield for crops 233 818 7 561 9,6 0,31 10% decrease in yield for crops (233 818) (7 561) (9,6) (0,31) 10% increase in production costs until harvest (102 875) (3 327) (4,2) (0,14) 10% decrease in production costs until harvest 102 875 3 327 4,2 0,14 5% increase in annual consumer price index 412 630 13 344 17,0 0,55 5% decrease in annual consumer price index (370 145) (11 970) (15,2) (0,49) 1% increase in discount rate (28 246) (913) (1,2) (0,04) 1% decrease in discount rate 28 919 935 1,2 0,04 The sensitivity analyses above have been determined as a result of reasonable changes in key assumptions occurring at the end of the reporting period. The sensitivity analyses are based on a change in a significant assumption, keeping all other assumptions constant. The sensitivity analyses may not be representative of an actual change in the fair value of biological assets as it is unlikely that changes in assumptions would occur in isolation of one another. For the financial risk management regarding biological assets refer to the section Material risk factors and threats to the Group of the Directors\u2019 report. ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-50": {
"value": "8. INVENTORIES Inventories as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 31 December 2022 31 December 2021 31 December 2022 31 December 2021 Finished goods: Agricultural produce 3 153 161 2 628 077 80 952 84 989 Sugar products 3 737 933 2 356 632 95 965 76 211 Soybean processing 255 915 291 556 6 570 9 429 Cattle farming 1 638 1 266 42 41 7 148 647 5 277 531 183 529 170 670 Raw materials and consumables for: Agricultural produce 631 564 484 225 16 214 15 659 Cattle farming 268 799 180 185 6 901 5 827 Consumables for joint utilization 257 994 34 546 6 624 1 117 Sugar production 124 359 32 393 3 193 1 048 Other production 55 254 20 618 1 419 666 1 337 970 751 967 34 351 24 317 Investments into future crops 1 023 537 991 177 26 276 32 053 9 510 154 7 020 675 244 156 227 040 For carrying value of inventories pledged to secure bank loans refer to Note 12. ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-807": {
"value": "9. TRADE AND OTHER ACCOUNTS RECEIVABLE AND PREPAYMENTS Trade and other accounts receivable, and prepayments as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term receivables and prepayments Advances to suppliers 6 074 6 112 156 198 Other long-term receivables 1 881 16 751 48 541 7 955 22 863 204 739 Current accounts receivable and prepayments Trade receivables 944 922 700 511 24 259 22 654 Less credit loss allowance (39 409) (37 437) (1 012) (1 211) 905 513 663 074 23 247 21 443 Prepayments and other non-financial assets: VAT recoverable and prepaid 1 843 422 1 046 003 47 328 33 826 Advances to suppliers 420 214 361 442 10 788 11 689 Less allowance (98 581) (92 481) (2 531) (2 991) 2 165 055 1 314 964 55 585 42 524 Other financial assets: Government bonds 60 906 20 427 1 564 661 Other receivables 12 829 11 186 329 362 Less credit loss allowance (5 501) (2 340) (141) (76) 68 234 29 273 1 752 947 2 233 289 1 344 237 57 337 43 471 3 138 802 2 007 311 80 584 64 914 During the year ended 31 December 2022 the Group received VAT budget refund in cash amounting to UAH 108,341 thousand or EUR 3,187 thousand (2021: UAH 354,818 thousand or EUR 10,985 thousand). Changes in credit loss allowances for trade and other accounts receivable during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Balance as at 1 January 39 777 55 420 1 287 1 595 Charge in income statement 5 538 13 076 172 411 Amounts written off (405) (28 719) (12) (889) Currency translation difference - - (294) 170 Balance as at 31 December 44 910 39 777 1 153 1 287 Changes in allowances for advances to suppliers during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2 022 2 021 2 022 2 021 Balance as at 1 January 92 481 94 655 2 991 2 725 Charge in income statement 6 195 (2 090) 192 (66) Amounts written off (95) (84) (3) (3) Currency translation difference - - (649) 335 Balance as at 31 December 98 581 92 481 2 531 2 991 The ageing of trade receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 823 915 (8 328) 625 621 (8 450) Past due 1-30 days 60 948 (1 106) 43 467 (510) Past due 31-120 days 23 858 (817) 2 593 (76) Past due 121-365 days 7 371 (328) 10 293 (9 864) More than one year 28 830 (28 830) 18 537 (18 537) 944 922 (39 409) 700 511 (37 437) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 21 152 (215) 20 232 (274) Past due 1-30 days 1 565 (28) 1 406 (16) Past due 31-120 days 613 (21) 84 (2) Past due 121-365 days 189 (8) 333 (320) More than one year 740 (740) 599 (599) 24 259 (1 012) 22 654 (1 211) Trade receivables that are past due relate to customers with no recent history of significant indebtness or default and hence management considers the collection as probable . The ageing of other receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 7 079 (17) 8 159 (30) Past due 1-30 days 21 (1) 134 (1) Past due 31-120 days 735 (668) 533 (5) Past due 121-365 days 2 260 (2 081) 59 (3) More than one year 2 734 (2 734) 2 301 (2 301) 12 829 (5 501) 11 186 (2 340) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 181 - 264 (1) Past due 1-30 days 1 - 4 - Past due 31-120 days 19 (17) 17 - Past due 121-365 days 58 (54) 2 - More than one year 70 (70) 75 (75) 329 (141) 362 (76) ",
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-51": {
"value": "9. TRADE AND OTHER ACCOUNTS RECEIVABLE AND PREPAYMENTS Trade and other accounts receivable, and prepayments as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term receivables and prepayments Advances to suppliers 6 074 6 112 156 198 Other long-term receivables 1 881 16 751 48 541 7 955 22 863 204 739 Current accounts receivable and prepayments Trade receivables 944 922 700 511 24 259 22 654 Less credit loss allowance (39 409) (37 437) (1 012) (1 211) 905 513 663 074 23 247 21 443 Prepayments and other non-financial assets: VAT recoverable and prepaid 1 843 422 1 046 003 47 328 33 826 Advances to suppliers 420 214 361 442 10 788 11 689 Less allowance (98 581) (92 481) (2 531) (2 991) 2 165 055 1 314 964 55 585 42 524 Other financial assets: Government bonds 60 906 20 427 1 564 661 Other receivables 12 829 11 186 329 362 Less credit loss allowance (5 501) (2 340) (141) (76) 68 234 29 273 1 752 947 2 233 289 1 344 237 57 337 43 471 3 138 802 2 007 311 80 584 64 914 During the year ended 31 December 2022 the Group received VAT budget refund in cash amounting to UAH 108,341 thousand or EUR 3,187 thousand (2021: UAH 354,818 thousand or EUR 10,985 thousand). Changes in credit loss allowances for trade and other accounts receivable during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Balance as at 1 January 39 777 55 420 1 287 1 595 Charge in income statement 5 538 13 076 172 411 Amounts written off (405) (28 719) (12) (889) Currency translation difference - - (294) 170 Balance as at 31 December 44 910 39 777 1 153 1 287 Changes in allowances for advances to suppliers during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2 022 2 021 2 022 2 021 Balance as at 1 January 92 481 94 655 2 991 2 725 Charge in income statement 6 195 (2 090) 192 (66) Amounts written off (95) (84) (3) (3) Currency translation difference - - (649) 335 Balance as at 31 December 98 581 92 481 2 531 2 991 The ageing of trade receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 823 915 (8 328) 625 621 (8 450) Past due 1-30 days 60 948 (1 106) 43 467 (510) Past due 31-120 days 23 858 (817) 2 593 (76) Past due 121-365 days 7 371 (328) 10 293 (9 864) More than one year 28 830 (28 830) 18 537 (18 537) 944 922 (39 409) 700 511 (37 437) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 21 152 (215) 20 232 (274) Past due 1-30 days 1 565 (28) 1 406 (16) Past due 31-120 days 613 (21) 84 (2) Past due 121-365 days 189 (8) 333 (320) More than one year 740 (740) 599 (599) 24 259 (1 012) 22 654 (1 211) Trade receivables that are past due relate to customers with no recent history of significant indebtness or default and hence management considers the collection as probable The ageing of other receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 7 079 (17) 8 159 (30) Past due 1-30 days 21 (1) 134 (1) Past due 31-120 days 735 (668) 533 (5) Past due 121-365 days 2 260 (2 081) 59 (3) More than one year 2 734 (2 734) 2 301 (2 301) 12 829 (5 501) 11 186 (2 340) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 181 - 264 (1) Past due 1-30 days 1 - 4 - Past due 31-120 days 19 (17) 17 - Past due 121-365 days 58 (54) 2 - More than one year 70 (70) 75 (75) 329 (141) 362 (76)",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-822": {
"value": "9. TRADE AND OTHER ACCOUNTS RECEIVABLE AND PREPAYMENTS Trade and other accounts receivable, and prepayments as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term receivables and prepayments Advances to suppliers 6 074 6 112 156 198 Other long-term receivables 1 881 16 751 48 541 7 955 22 863 204 739 Current accounts receivable and prepayments Trade receivables 944 922 700 511 24 259 22 654 Less credit loss allowance (39 409) (37 437) (1 012) (1 211) 905 513 663 074 23 247 21 443 Prepayments and other non-financial assets: VAT recoverable and prepaid 1 843 422 1 046 003 47 328 33 826 Advances to suppliers 420 214 361 442 10 788 11 689 Less allowance (98 581) (92 481) (2 531) (2 991) 2 165 055 1 314 964 55 585 42 524 Other financial assets: Government bonds 60 906 20 427 1 564 661 Other receivables 12 829 11 186 329 362 Less credit loss allowance (5 501) (2 340) (141) (76) 68 234 29 273 1 752 947 2 233 289 1 344 237 57 337 43 471 3 138 802 2 007 311 80 584 64 914 During the year ended 31 December 2022 the Group received VAT budget refund in cash amounting to UAH 108,341 thousand or EUR 3,187 thousand (2021: UAH 354,818 thousand or EUR 10,985 thousand). Changes in credit loss allowances for trade and other accounts receivable during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Balance as at 1 January 39 777 55 420 1 287 1 595 Charge in income statement 5 538 13 076 172 411 Amounts written off (405) (28 719) (12) (889) Currency translation difference - - (294) 170 Balance as at 31 December 44 910 39 777 1 153 1 287 Changes in allowances for advances to suppliers during the year ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2 022 2 021 2 022 2 021 Balance as at 1 January 92 481 94 655 2 991 2 725 Charge in income statement 6 195 (2 090) 192 (66) Amounts written off (95) (84) (3) (3) Currency translation difference - - (649) 335 Balance as at 31 December 98 581 92 481 2 531 2 991 The ageing of trade receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 823 915 (8 328) 625 621 (8 450) Past due 1-30 days 60 948 (1 106) 43 467 (510) Past due 31-120 days 23 858 (817) 2 593 (76) Past due 121-365 days 7 371 (328) 10 293 (9 864) More than one year 28 830 (28 830) 18 537 (18 537) 944 922 (39 409) 700 511 (37 437) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 21 152 (215) 20 232 (274) Past due 1-30 days 1 565 (28) 1 406 (16) Past due 31-120 days 613 (21) 84 (2) Past due 121-365 days 189 (8) 333 (320) More than one year 740 (740) 599 (599) 24 259 (1 012) 22 654 (1 211) Trade receivables that are past due relate to customers with no recent history of significant indebtness or default and hence management considers the collection as probable . The ageing of other receivables at the reporting date is as follows: (in thousands of Ukrainian hryvnias) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 7 079 (17) 8 159 (30) Past due 1-30 days 21 (1) 134 (1) Past due 31-120 days 735 (668) 533 (5) Past due 121-365 days 2 260 (2 081) 59 (3) More than one year 2 734 (2 734) 2 301 (2 301) 12 829 (5 501) 11 186 (2 340) (in thousands of Euros) Gross Lifetime ECL Gross Lifetime ECL 2022 2022 2021 2021 Not past due 181 - 264 (1) Past due 1-30 days 1 - 4 - Past due 31-120 days 19 (17) 17 - Past due 121-365 days 58 (54) 2 - More than one year 70 (70) 75 (75) 329 (141) 362 (76)",
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"fact-827": {
"value": "9. TRADE AND OTHER ACCOUNTS RECEIVABLE AND PREPAYMENTS Trade and other accounts receivable, and prepayments as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term receivables and prepayments Advances to suppliers 6 074 6 112 156 198 Other long-term receivables 1 881 16 751 48 541 7 955 22 863 204 739 Current accounts receivable and prepayments Trade receivables 944 922 700 511 24 259 22 654 Less credit loss allowance (39 409) (37 437) (1 012) (1 211) 905 513 663 074 23 247 21 443 Prepayments and other non-financial assets: VAT recoverable and prepaid 1 843 422 1 046 003 47 328 33 826 Advances to suppliers 420 214 361 442 10 788 11 689 Less allowance (98 581) (92 481) (2 531) (2 991) 2 165 055 1 314 964 55 585 42 524 Other financial assets: Government bonds 60 906 20 427 1 564 661 Other receivables 12 829 11 186 329 362 Less credit loss allowance (5 501) (2 340) (141) (76) 68 234 29 273 1 752 947 2 233 289 1 344 237 57 337 43 471 3 138 802 2 007 311 80 584 64 914 During the year ended 31 December 2022 the Group received VAT budget refund in cash amounting to UAH 108,341 thousand or EUR 3,187 thousand (2021: UAH 354,818 thousand or EUR 10,985 thousand). 13. OTHER LIABILITIES AND ACCOUNTS PAYABLE (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Other liabilities: Advances received from customers 77 017 122 755 1 977 3 970 VAT payable 138 780 74 523 3 563 2 410 215 797 197 278 5 540 6 380 Other accounts payable: Accrual for annual bonuses 190 441 156 244 4 890 5 051 Accrual for unused vacations 104 228 69 517 2 677 2 248 Other taxes and charges payable 50 524 39 441 1 298 1 275 Salaries payable 47 447 27 554 1 218 891 Financial aid (Note 23) 52 840 - 1 357 - Social insurance payable 11 300 5 959 290 193 Accounts payable for property, plant and equipment 5 956 2 586 153 84 Other payables 50 865 22 699 1 306 735 513 601 324 000 13 189 10 477 729 398 521 278 18 729 16 857 ",
"dimensions": {
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-52": {
"value": "10. CASH AND CASH EQUIVALENTS Cash and cash equivalents as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Cash in banks in UAH 372 506 218 259 9 563 7 060 Cash in banks in USD 637 824 125 591 16 375 4 061 Cash in banks in PLN 3 352 2 915 86 94 Cash in banks in EUR 4 996 392 128 13 Cash in banks in CHF 24 139 1 4 Total cash in banks 1 018 702 347 296 26 153 11 232 Cash in transit in USD - 8 849 - 286 Cash on hand in UAH 196 724 5 23 Total cash and equivalents 1 018 898 356 869 26 158 11 541 As at 31 December 2022 and 31 December 2021, cash and cash equivalents consisted of current accounts in banks and overnight deposits. As at 31 December 2022 the weighted average interest of current accounts and overnight deposits denominated in USD was 0.0% p.a., in UAH \u2013 up to 12.86% p.a. (2021: USD 0.0% p.a., UAH up to 5.2% p.a.) The identified impairment loss arising on short-term cash deposits and cash and cash equivalents was immaterial as at 31 December 2022 and 31 December 2021. There were no significant non-cash items during the years ended 31 December 2022 and 2021 except for in-kind settlement of lease liabilities (Note 6). ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-808": {
"value": "11. EQUITY Share capital ASTARTA HOLDING PLC has one class of common shares with par value of EUR 0.01. All shares have equal voting rights. The number of authorized shares as at 31 December 2022 was 30,000 thousand (2021: 30,000 thousand) and the number of issued and fully paid-up shares was 25,000 thousand (2021: 25,000 thousand). Shareholders structure as at 31 December is as follows: 2022 2021 ASTARTA HOLDING PLC Ivanchyk family 40,00% 40,00% Fairfax Financial Holdings LTD and its subsidiaries 29,91% 29,91% Other shareholders 30,09% 30,09% 100,00% 100,00% As of 31 December 2022, there were two major shareholders: the family of Mr.Viktor Ivanchyk (the Founder and CEO), who owned 40.0% or 10,000,000 of total voting shares outstanding (31 December 2021: 40.0% or 10,000,000 shares), and Fairfax Financial Holdings Ltd which owned 29.9% or 7,477,676 voting shares through its subsidiaries (31 December 2021: 29.9% or 7,477,676 shares). ",
"dimensions": {
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-53": {
"value": "11. EQUITY Share capital ASTARTA HOLDING PLC has one class of common shares with par value of EUR 0.01. All shares have equal voting rights. The number of authorized shares as at 31 December 2022 was 30,000 thousand (2021: 30,000 thousand) and the number of issued and fully paid-up shares was 25,000 thousand (2021: 25,000 thousand). Shareholders structure as at 31 December is as follows: 2022 2021 ASTARTA HOLDING PLC Ivanchyk family 40,00% 40,00% Fairfax Financial Holdings LTD and its subsidiaries 29,91% 29,91% Other shareholders 30,09% 30,09% 100,00% 100,00% As of 31 December 2022, there were two major shareholders: the family of Mr.Viktor Ivanchyk (the Founder and CEO), who owned 40.0% or 10,000,000 of total voting shares outstanding (31 December 2021: 40.0% or 10,000,000 shares), and Fairfax Financial Holdings Ltd which owned 29.9% or 7,477,676 voting shares through its subsidiaries (31 December 2021: 29.9% or 7,477,676 shares). ",
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"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-55": {
"value": "The earnings and weighted average number of ordinary shares used in calculation of earnings per share are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Net profit attributable to equity holders of the company 2 191 350 3 998 537 65 164 122 491 Weighted average basic shares outstanding (in thousands of shares) 24 250 24 298 24 250 24 298 Basic earnings per share attributable to shareholders of the company 90,36 164,56 2,69 5,04 Weighted average diluted shares outstanding (in thousands of shares) 24 588 24 298 24 588 24 298 Diluted earnings per share attributable to shareholders of the company 89,12 164,56 2,65 5,04 The long-term incentive plan issued to management, as disclosed in Note 23, has a dilutive effect on calculation of weighted average number of shares and earnings per share. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-809": {
"value": "On 28 May 2021, the annual general meeting of shareholders approved an annual dividend of EUR 0.5 per share, which were paid in full in the amount of EUR 12,155 thousand in June 2021. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-56": {
"value": "0.5",
"decimals": 1,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"fact-54": {
"value": "Capital risk management The objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. The policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. The Board of Directors seeks to maintain a balance between levels of borrowings and the capital position. The Group\u2019s capital management policy is to hold sufficient capital to cover the statutory requirements, including any additional amounts required by the regulator. In order to achieve the overall objective, the Group\u2019s capital management, amongst other things, aims to ensure that it meets financial covenants attached to the interest-bearing loans and borrowings that define capital structure requirements. Breaches in meeting the financial covenants, in the absence of waivers from the bank, would permit the bank to immediately call loans and borrowings. Consistent with its industry peers, the Group monitors capital on the basis of the gearing ratio. The objective is to maintain gearing ratio below 60%. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total borrowings and lease liabilities (including current and non-current portion as shown in the consolidated statement of financial position) less cash, cash equivalents and short-term deposits. Total capital is calculated by adding net debt to equity. As at 31 December 2022, the gearing ratio was 24% compared to 23% a year before. The increase in gearing ratio is attributable to decrease in net debt. The gearing ratios at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Total borrowings (Note 6, 12) 6 953 987 5 063 460 178 531 163 747 Less cash, cash equivalents and short-term deposits (1 022 416) (363 747) (26 248) (11 763) Net debt 5 931 571 4 699 713 152 283 151 984 Total equity 19 056 450 15 311 108 489 239 495 142 Total capital 24 988 021 20 010 821 641 522 647 126 Gearing ratio 24% 23% 24% 23% There were no changes in the approach to capital management during the reporting period.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-57": {
"value": "Dividend policy The Company\u2019s policy is to pay dividends at a level consistent with the Group\u2019s growth and development plans, while maintaining a reasonable level of liquidity. The dividend policy will, however, be reviewed from time to time and payment of any future dividends will be effectively at the discretion of the General Meeting of Shareholders by recommendation of the Board of Directors and after taking into account various factors including business prospects, future earnings, cash requirements, financial position, expansion plans and requirements of Cyprus law. In addition, payment of future dividends may only be made if shareholders\u2019 equity exceeds the sum of the paid-in share capital plus the reserves required to be maintained by law and by the Articles of Association. All shares carry equal dividend rights. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-58": {
"value": "Treasury shares As at 31 December 2022 and as at 31 December 2021, the Group held 750,000 of treasury shares with the total cost of UAH 137,875 thousand (EUR 6,103 thousand). In 2021 the Group repurchased 60,102 of treasury shares for UAH 18,615 thousand (EUR 576 thousand).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-59": {
"value": "12. LOANS AND BORROWINGS This note provides information about the contractual terms of loans and borrowings. Refer to Note 22 for more information on exposure to interest rate, foreign currency risk and information on financial risk management. Loans and borrowings as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term loans and borrowings: Bank loans 650 303 648 778 16 696 20 981 Transaction costs (2 561) (3 888) (66) (126) 647 742 644 890 16 630 20 855 Current portion of long-term loans and borrowings: Bank loans 305 759 206 722 7 850 6 685 Borrowings from non-financial institutions 127 803 95 413 3 281 3 086 Transaction costs (2 444) (2 507) (63) (81) 431 118 299 628 11 068 9 690 Short-term loans and borrowings: Bank loans 1 623 919 245 520 41 691 7 940 Transaction costs - - - - 1 623 919 245 520 41 691 7 940 2 702 779 1 190 038 69 389 38 485 The following table summarizes borrowings as of 31 December: (in thousands of Ukrainian hryvnias) (in thousands of Euros) Currency WAIR 1 2022 2022 Short-term loans and borrowings and on demand: USD 5,92% 484 607 12 441 UAH 19,09% 1 123 200 28 836 Interest payable 16 112 414 Transaction costs - - Total short-term loans and borrowings 1 623 919 41 691 Long-term loans and current portion of long-term loans and borrowings: USD 5,53% 1 073 300 27 555 Interest payable 10 565 272 Transaction costs (5 005) (129) Total long-term loans and borrowings 1 078 860 27 698 Total loans and borrowings 2 702 779 69 389 (in thousands of Ukrainian hryvnias) (in thousands of Euros) Currency WAIR 1 2021 2021 Short-term loans and borrowings: USD 2,73% 245 504 7 939 Interest payable 16 1 Total short-term loans and borrowings 245 520 7 940 Long-term loans and current portion of long-term loans and borrowings: USD 4,55% 944 205 30 534 Interest payable 6 708 218 Transaction costs (6 395) (207) Total long-term loans and borrowings 944 518 30 545 Total loans and borrowings 1 190 038 38 485 1 WAIR represents the effective weighted average interest rate on outstanding borrowings. Loans and borrowings of the Group are exposed to fixed and floating interest rates. As of 31 December the Group\u2019s total bank borrowings were repayable as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Total current portion repayable in one year or on demand 1 929 678 452 242 49 541 14 625 Transaction costs (2 444) (2 507) (63) (81) Borrowings from non-financial institutions 127 803 95 413 3 281 3 086 2 055 037 545 148 52 759 17 630 Due in the second year 294 603 205 328 7 564 6 641 Transaction costs (1 674) (1 922) (43) (62) 292 929 203 406 7 521 6 579 Due thereafter 355 700 443 449 9 132 14 340 Transaction costs (887) (1 965) (23) (64) 354 813 441 484 9 109 14 276 2 702 779 1 190 038 69 389 38 485 As at 31 December 2022, the Group had a USD denominated loan from the entity under control of the same controlling shareholder of UAH 127,803 thousand (2021: UAH 95,413 thousand) or EUR 3 million (2021: EUR 3 million) bearing an interest of 4,0% p.a. Reconciliation of movements of loans and borrowings to cash flows arising from financing activities: (in thousands of Ukrainian hryvnias) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2021 1 094 625 95 413 1 190 038 Changes from financing cash flows Proceeds from loans and borrowings 4 014 297 - 4 014 297 Repayment of loans and borrowings (3 000 405) - (3 000 405) Interest paid (231 962) (4 891) (236 853) Total changes from financing cash flows 781 930 (4 891) 777 039 The effect of changes in foreign exchange rates 444 910 32 722 477 632 Other changes related to liability Interest expense 253 511 4 559 258 070 Total liability-related other changes 253 511 4 559 258 070 Balance as at 31 December 2022 2 574 976 127 803 2 702 779 (in thousands of Euros) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2021 35 399 3 086 38 485 Changes from financing cash flows Proceeds from loans and borrowings 118 084 - 118 084 Repayment of loans and borrowings (88 259) - (88 259) Interest paid (6 823) (144) (6 967) Total changes from financing cash flows 23 002 (144) 22 858 The effect of changes in foreign exchange rates 12 938 952 13 890 Other changes related to liability Interest expense 7 214 130 7 344 Total liability-related other changes 7 214 130 7 344 Currency translation differences (12 445) (743) (13 188) Balance as at 31 December 2022 66 108 3 281 69 389 (in thousands of Ukrainian hryvnias) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2020 1 745 257 98 937 1 844 194 Changes from financing cash flows Proceeds from loans and borrowings 2 649 200 - 2 649 200 Repayment of loans and borrowings (3 234 986) - (3 234 986) Interest paid (97 809) (4 255) (102 064) Total changes from financing cash flows (683 595) (4 255) (687 850) The effect of changes in foreign exchange rates (60 945) (3 468) (64 413) Other changes related to liability Interest expense 93 908 4 199 98 107 Total liability-related other changes 93 908 4 199 98 107 Balance as at 31 December 2021 1 094 625 95 413 1 190 038 (in thousands of Euros) Bank loans Borrowings from non- financial institutions Total Balance as at 31 December 2020 50 238 2 848 53 086 Changes from financing cash flows Proceeds from loans and borrowings 82 016 - 82 016 Repayment of loans and borrowings (100 151) - (100 151) Interest paid (3 028) (132) (3 160) Total changes from financing cash flows (21 163) (132) (21 295) The effect of changes in foreign exchange rates (1 750) (100) (1 850) Other changes related to liability Interest expense 2 849 127 2 976 Total liability-related other changes 2 849 127 2 976 Currency translation differences 5 225 343 5 568 Balance as at 31 December 2021 35 399 3 086 38 485 Bank loans are secured as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Property, plant and equipment 2 925 684 1 161 873 75 112 37 574 Inventories 1 239 670 435 086 31 826 14 070 4 165 354 1 596 959 106 938 51 644 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-810": {
"value": "Bank loans are secured as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Property, plant and equipment 2 925 684 1 161 873 75 112 37 574 Inventories 1 239 670 435 086 31 826 14 070 4 165 354 1 596 959 106 938 51 644 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-811": {
"value": "13. OTHER LIABILITIES AND ACCOUNTS PAYABLE (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Other liabilities: Advances received from customers 77 017 122 755 1 977 3 970 VAT payable 138 780 74 523 3 563 2 410 215 797 197 278 5 540 6 380 Other accounts payable: Accrual for annual bonuses 190 441 156 244 4 890 5 051 Accrual for unused vacations 104 228 69 517 2 677 2 248 Other taxes and charges payable 50 524 39 441 1 298 1 275 Salaries payable 47 447 27 554 1 218 891 Financial aid (Note 23) 52 840 - 1 357 - Social insurance payable 11 300 5 959 290 193 Accounts payable for property, plant and equipment 5 956 2 586 153 84 Other payables 50 865 22 699 1 306 735 513 601 324 000 13 189 10 477 729 398 521 278 18 729 16 857 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-60": {
"value": "13. OTHER LIABILITIES AND ACCOUNTS PAYABLE (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Other liabilities: Advances received from customers 77 017 122 755 1 977 3 970 VAT payable 138 780 74 523 3 563 2 410 215 797 197 278 5 540 6 380 Other accounts payable: Accrual for annual bonuses 190 441 156 244 4 890 5 051 Accrual for unused vacations 104 228 69 517 2 677 2 248 Other taxes and charges payable 50 524 39 441 1 298 1 275 Salaries payable 47 447 27 554 1 218 891 Financial aid (Note 23) 52 840 - 1 357 - Social insurance payable 11 300 5 959 290 193 Accounts payable for property, plant and equipment 5 956 2 586 153 84 Other payables 50 865 22 699 1 306 735 513 601 324 000 13 189 10 477 729 398 521 278 18 729 16 857 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-823": {
"value": "13. OTHER LIABILITIES AND ACCOUNTS PAYABLE (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Other liabilities: Advances received from customers 77 017 122 755 1 977 3 970 VAT payable 138 780 74 523 3 563 2 410 215 797 197 278 5 540 6 380 Other accounts payable: Accrual for annual bonuses 190 441 156 244 4 890 5 051 Accrual for unused vacations 104 228 69 517 2 677 2 248 Other taxes and charges payable 50 524 39 441 1 298 1 275 Salaries payable 47 447 27 554 1 218 891 Financial aid (Note 23) 52 840 - 1 357 - Social insurance payable 11 300 5 959 290 193 Accounts payable for property, plant and equipment 5 956 2 586 153 84 Other payables 50 865 22 699 1 306 735 513 601 324 000 13 189 10 477 729 398 521 278 18 729 16 857 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-829": {
"value": "13. OTHER LIABILITIES AND ACCOUNTS PAYABLE (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Other liabilities: Advances received from customers 77 017 122 755 1 977 3 970 VAT payable 138 780 74 523 3 563 2 410 215 797 197 278 5 540 6 380 Other accounts payable: Accrual for annual bonuses 190 441 156 244 4 890 5 051 Accrual for unused vacations 104 228 69 517 2 677 2 248 Other taxes and charges payable 50 524 39 441 1 298 1 275 Salaries payable 47 447 27 554 1 218 891 Financial aid (Note 23) 52 840 - 1 357 - Social insurance payable 11 300 5 959 290 193 Accounts payable for property, plant and equipment 5 956 2 586 153 84 Other payables 50 865 22 699 1 306 735 513 601 324 000 13 189 10 477 729 398 521 278 18 729 16 857 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-812": {
"value": "14. REVENUES The Group derives revenue from the transfer of goods and services over time and at a point in time in the following major product lines. Revenues for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 5 352 518 5 414 370 155 529 170 197 Crops 6 204 730 5 886 830 180 292 185 049 Soybean processing products 4 194 708 2 857 199 121 886 89 814 Cattle farming 1 328 767 1 223 959 38 610 38 474 Other sales 473 281 248 818 13 753 7 821 17 554 004 15 631 176 510 070 491 355 In 2022 46% of revenue was generated from sales to customers in Ukraine (2021: 56%). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-61": {
"value": "14. REVENUES The Group derives revenue from the transfer of goods and services over time and at a point in time in the following major product lines. Revenues for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 5 352 518 5 414 370 155 529 170 197 Crops 6 204 730 5 886 830 180 292 185 049 Soybean processing products 4 194 708 2 857 199 121 886 89 814 Cattle farming 1 328 767 1 223 959 38 610 38 474 Other sales 473 281 248 818 13 753 7 821 17 554 004 15 631 176 510 070 491 355 In 2022 46% of revenue was generated from sales to customers in Ukraine (2021: 56%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-832": {
"value": "14. REVENUES The Group derives revenue from the transfer of goods and services over time and at a point in time in the following major product lines. Revenues for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 5 352 518 5 414 370 155 529 170 197 Crops 6 204 730 5 886 830 180 292 185 049 Soybean processing products 4 194 708 2 857 199 121 886 89 814 Cattle farming 1 328 767 1 223 959 38 610 38 474 Other sales 473 281 248 818 13 753 7 821 17 554 004 15 631 176 510 070 491 355 In 2022 46% of revenue was generated from sales to customers in Ukraine (2021: 56%). 15. COST OF REVENUES Cost of revenues for the years ended 31 December by product is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 3 890 877 3 927 841 113 510 123 711 Crops 4 962 133 5 636 672 144 762 177 531 Soybean processing products 2 903 778 2 615 543 84 713 82 379 Cattle farming 921 701 848 402 26 889 26 721 Other sales 343 261 178 298 10 014 5 616 13 021 750 13 206 756 379 888 415 958 The Group\u2019s costs include the following expenses: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Raw materials 6 446 996 7 001 066 188 080 220 505 Professional services 1 587 650 1 013 898 46 317 31 933 Depreciation and amortization costs 1 417 255 1 492 418 41 346 47 005 Salary 864 142 721 892 25 210 22 737 Salary related charges 200 921 191 489 5 862 6 031 Gain from agriculture produce remeasurement 2 504 786 2 785 993 73 073 87 747 13 021 750 13 206 756 379 888 415 958 16. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Salary and related charges 592 943 724 258 17 342 22 630 Depreciation 76 964 89 543 2 251 2 798 Professional services 70 384 91 248 2 059 2 851 Fuel and other materials 17 802 15 087 521 471 Taxes other than corporate income tax 13 758 12 994 402 406 Insurance 8 490 8 270 248 258 Other 44 111 42 443 1 290 1 327 824 452 983 843 24 113 30 741 17. SELLING AND DISTRIBUTION EXPENSES Selling and distribution expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Transportation 1 652 009 498 540 46 528 15 795 Storage and logistics 441 228 283 415 12 427 8 979 Salary and related charges 123 620 126 246 3 482 4 000 Depreciation 38 746 23 049 1 091 730 Fuel and other materials 30 614 25 902 862 821 Professional services 14 151 6 660 399 211 Other 58 763 29 661 1 655 939 2 359 131 993 473 66 444 31 475 Significant changes in transportation routes and means of transportation due to a full-scale military invasion of Ukraine by russia lead to significant increase in transportation cost in 2022. 18. OTHER OPERATING EXPENSES Other operating expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Charity and social expenses 115 050 35 168 3 571 1 104 Other salary and related charges 80 714 63 858 2 505 2 005 Depreciation 33 319 54 812 1 034 1 721 Loss on disposal of property, plant and equipment 24 079 43 018 747 1 351 Penalties paid 19 777 53 498 614 1 680 VAT written off 18 857 40 647 585 1 276 Allowance for trade and other accounts receivable 11 733 10 986 364 345 Reversal of impairment of property, plant and equipment (39 406) - (1 223) - Other 25 123 21 479 780 673 289 246 323 466 8 977 10 155 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-62": {
"value": "15. COST OF REVENUES Cost of revenues for the years ended 31 December by product is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 3 890 877 3 927 841 113 510 123 711 Crops 4 962 133 5 636 672 144 762 177 531 Soybean processing products 2 903 778 2 615 543 84 713 82 379 Cattle farming 921 701 848 402 26 889 26 721 Other sales 343 261 178 298 10 014 5 616 13 021 750 13 206 756 379 888 415 958 The Group\u2019s costs include the following expenses: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Raw materials 6 446 996 7 001 066 188 080 220 505 Professional services 1 587 650 1 013 898 46 317 31 933 Depreciation and amortization costs 1 417 255 1 492 418 41 346 47 005 Salary 864 142 721 892 25 210 22 737 Salary related charges 200 921 191 489 5 862 6 031 Gain from agriculture produce remeasurement 2 504 786 2 785 993 73 073 87 747 13 021 750 13 206 756 379 888 415 958 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-830": {
"value": "15. COST OF REVENUES Cost of revenues for the years ended 31 December by product is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 3 890 877 3 927 841 113 510 123 711 Crops 4 962 133 5 636 672 144 762 177 531 Soybean processing products 2 903 778 2 615 543 84 713 82 379 Cattle farming 921 701 848 402 26 889 26 721 Other sales 343 261 178 298 10 014 5 616 13 021 750 13 206 756 379 888 415 958 The Group\u2019s costs include the following expenses: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Raw materials 6 446 996 7 001 066 188 080 220 505 Professional services 1 587 650 1 013 898 46 317 31 933 Depreciation and amortization costs 1 417 255 1 492 418 41 346 47 005 Salary 864 142 721 892 25 210 22 737 Salary related charges 200 921 191 489 5 862 6 031 Gain from agriculture produce remeasurement 2 504 786 2 785 993 73 073 87 747 13 021 750 13 206 756 379 888 415 958 16. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Salary and related charges 592 943 724 258 17 342 22 630 Depreciation 76 964 89 543 2 251 2 798 Professional services 70 384 91 248 2 059 2 851 Fuel and other materials 17 802 15 087 521 471 Taxes other than corporate income tax 13 758 12 994 402 406 Insurance 8 490 8 270 248 258 Other 44 111 42 443 1 290 1 327 824 452 983 843 24 113 30 741 17. SELLING AND DISTRIBUTION EXPENSES Selling and distribution expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Transportation 1 652 009 498 540 46 528 15 795 Storage and logistics 441 228 283 415 12 427 8 979 Salary and related charges 123 620 126 246 3 482 4 000 Depreciation 38 746 23 049 1 091 730 Fuel and other materials 30 614 25 902 862 821 Professional services 14 151 6 660 399 211 Other 58 763 29 661 1 655 939 2 359 131 993 473 66 444 31 475 Significant changes in transportation routes and means of transportation due to a full-scale military invasion of Ukraine by russia lead to significant increase in transportation cost in 2022. 18. OTHER OPERATING EXPENSES Other operating expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Charity and social expenses 115 050 35 168 3 571 1 104 Other salary and related charges 80 714 63 858 2 505 2 005 Depreciation 33 319 54 812 1 034 1 721 Loss on disposal of property, plant and equipment 24 079 43 018 747 1 351 Penalties paid 19 777 53 498 614 1 680 VAT written off 18 857 40 647 585 1 276 Allowance for trade and other accounts receivable 11 733 10 986 364 345 Reversal of impairment of property, plant and equipment (39 406) - (1 223) - Other 25 123 21 479 780 673 289 246 323 466 8 977 10 155 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-828": {
"value": "15. COST OF REVENUES Cost of revenues for the years ended 31 December by product is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Sugar production 3 890 877 3 927 841 113 510 123 711 Crops 4 962 133 5 636 672 144 762 177 531 Soybean processing products 2 903 778 2 615 543 84 713 82 379 Cattle farming 921 701 848 402 26 889 26 721 Other sales 343 261 178 298 10 014 5 616 13 021 750 13 206 756 379 888 415 958 The Group\u2019s costs include the following expenses: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Raw materials 6 446 996 7 001 066 188 080 220 505 Professional services 1 587 650 1 013 898 46 317 31 933 Depreciation and amortization costs 1 417 255 1 492 418 41 346 47 005 Salary 864 142 721 892 25 210 22 737 Salary related charges 200 921 191 489 5 862 6 031 Gain from agriculture produce remeasurement 2 504 786 2 785 993 73 073 87 747 13 021 750 13 206 756 379 888 415 958 16. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Salary and related charges 592 943 724 258 17 342 22 630 Depreciation 76 964 89 543 2 251 2 798 Professional services 70 384 91 248 2 059 2 851 Fuel and other materials 17 802 15 087 521 471 Taxes other than corporate income tax 13 758 12 994 402 406 Insurance 8 490 8 270 248 258 Other 44 111 42 443 1 290 1 327 824 452 983 843 24 113 30 741 17. SELLING AND DISTRIBUTION EXPENSES Selling and distribution expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Transportation 1 652 009 498 540 46 528 15 795 Storage and logistics 441 228 283 415 12 427 8 979 Salary and related charges 123 620 126 246 3 482 4 000 Depreciation 38 746 23 049 1 091 730 Fuel and other materials 30 614 25 902 862 821 Professional services 14 151 6 660 399 211 Other 58 763 29 661 1 655 939 2 359 131 993 473 66 444 31 475 Significant changes in transportation routes and means of transportation due to a full-scale military invasion of Ukraine by russia lead to significant increase in transportation cost in 2022. 18. OTHER OPERATING EXPENSES Other operating expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Charity and social expenses 115 050 35 168 3 571 1 104 Other salary and related charges 80 714 63 858 2 505 2 005 Depreciation 33 319 54 812 1 034 1 721 Loss on disposal of property, plant and equipment 24 079 43 018 747 1 351 Penalties paid 19 777 53 498 614 1 680 VAT written off 18 857 40 647 585 1 276 Allowance for trade and other accounts receivable 11 733 10 986 364 345 Reversal of impairment of property, plant and equipment (39 406) - (1 223) - Other 25 123 21 479 780 673 289 246 323 466 8 977 10 155 19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 20. INCOME TAX EXPENSE In 2022, 11 subsidiaries elected to pay fixed agricultural tax (FAT) in lieu of other taxes (2021: 11 companies). The FAT expense is included in the cost of revenues. In 2022, 3 subsidiaries made a transition to the simplified taxation system and became single tax payers of Group III. The remaining companies were subject to the Ukrainian corporate income tax of 18% rate (2021:18%), the Dutch corporate income tax rate of 25%, the Cypriot income tax rate of 12.5% and the Swiss income tax rate of 12,5%. As at 31 December 2022 the Group did not recognise a deferred tax asset of UAH 41,875 thousand or EUR 1,075 thousand (2021: UAH 75,285 thousand or EUR 2,435 thousand) in respect of tax losses carried forward originated at the Ukrainian subsidiaries because realisation of this asset is uncertain. There is no expiration period for these tax losses. As at 31 December 2021 the Company did not recognise a deferred tax asset relating to tax losses of UAH 364,313 thousand or EUR 11,781 thousand originated at ASTARTA HOLDING N.V. based on the Dutch taxation rules before the migration to Cyprus since realization of this asset is uncertain. In 2021 the cumulative carried forward tax losses in the amount UAH 35,156 thousand or EUR 1,137 thousand expired for utilization. As at 31 December 2022 all cumulative carried forward tax losses of the Company expired for utilization due to the Company's migration to Cyprus. (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Current tax expenses 397 035 250 457 11 162 7 873 Deferred tax benefit (35 665) (50 624) (1 003) (1 591) 361 370 199 833 10 159 6 282 (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Profit before tax 2 552 720 4 198 370 75 323 128 773 including: Profit attributable to companies not subject to income tax 930 070 3 488 605 29 706 106 461 Profit attributable to companies subject to income tax 1 622 650 709 765 45 617 22 312 Profit before tax 1 622 650 709 765 45 617 22 312 Income tax expense at Ukrainian statutory rate of 18% (292 077) (127 758) (8 211) (4 016) Effects of different tax rates in other countries 12 864 (3 464) 362 (109) Non-taxable expenses (115 245) (83 224) (3 240) (2 616) Previously unrecognised tax loss that is used to reduce tax expense 58 380 50 138 1 641 1 576 Unrecognised tax loss of current year (24 980) (35 525) (702) (1 117) Derecognition of deferred tax asset due to changes in status of subsidiary (312) - (9) - Income tax expense (361 370) (199 833) (10 159) (6 282) Movements in temporary differences during the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) As at 31 December 2021 Recognised in OCI Recognised in income statement As at 31 December 2022 Deferred tax assets Property, plant and equipment - CIP 17 041 - 319 17 360 Inventories 1 657 - (6) 1 651 Trade and other accounts receivable and prepayments 10 742 - 23 088 33 830 Offset of deferred tax assets and deferred tax liabilities (22 511) - (19 523) (42 034) Total deferred tax assets 6 929 - 3 878 10 807 Deferred tax liabilities Property, plant and equipment (148 155) (200 943) 12 264 (336 834) Offset of deferred tax assets and deferred tax liabilities 22 511 - 19 523 42 034 Total deferred tax liabilities (125 644) (200 943) 31 787 (294 800) (in thousands of Euros) As at 31 December 2021 Recognised in OCI Recognised in income statement Currency translation difference As at 31 December 2022 Deferred tax assets Property, plant and equipment - CIP 551 - 9 (114) 446 Inventories 54 - - (12) 42 Trade and other accounts receivable and prepayments 347 - 649 (127) 869 Offset of deferred tax assets and deferred tax liabilities (728) - (549) 197 (1 080) Total deferred tax assets 224 - 109 (56) 277 Deferred tax liabilities Property, plant and equipment (4 791) (5 649) 345 1 447 (8 648) Offset of deferred tax assets and deferred tax liabilities 728 - 549 (197) 1 080 Total deferred tax liabilities (4 063) (5 649) 894 1 250 (7 568) (in thousands of Ukrainian hryvnias) As at 31 December 2020 Recognised in OCI Derecognition due to disposal Recognised in income statement As at 31 December 2021 Deferred tax assets Property, plant and equipment - CIP 13 333 - (166) 3 874 17 041 Inventories 2 119 - - (462) 1 657 Trade and other accounts receivable and prepayments 10 010 - - 732 10 742 Offset of deferred tax assets and deferred tax liabilities (17 730) - - (4 781) (22 511) Total deferred tax assets 7 732 - (166) (637) 6 929 Deferred tax liabilities Property, plant and equipment (195 225) 656 (66) 46 480 (148 155) Offset of deferred tax assets and deferred tax liabilities 17 730 - - 4 781 22 511 Total deferred tax liabilities (177 495) 656 (66) 51 261 (125 644) in thousands of Euros) As at 31 December 2020 Recognised in OCI Derecognition due to disposal Recognised in income statement Currency translation difference As at 31 December 2021 Deferred tax assets Property, plant and equipment - CIP 384 - (5) 122 50 551 Inventories 61 - - (15) 8 54 Trade and other accounts receivable and prepayments 288 - - 23 36 347 Offset of deferred tax assets and deferred tax liabilities (510) - - (150) (68) (728) Total deferred tax assets 223 - (5) (20) 26 224 Deferred tax liabilities Property, plant and equipment (5 620) 21 (2) 1 461 (651) (4 791) Offset of deferred tax assets and deferred tax liabilities 510 - - 150 68 728 Total deferred tax liabilities (5 110) 21 (2) 1 611 (583) (4 063) As of 31 December 2022, deferred tax assets in the amount of UAH 10,807 thousand (EUR 277 thousand) are expected to be recovered or settled within twelve months after the reporting period (31 December 2021: UAH 6,929 thousand or EUR 224 thousand). The Group does not recognize a deferred tax liability for all taxable temporary differences of UAH 16,671,340 thousand (EUR 428,019 thousand) associated with investments in subsidiaries as it is able to control the timing of the reversal of such temporary differences and it is probable that they will not reverse in the foreseeable future. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-813": {
"value": "The Group\u2019s costs include the following expenses: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Raw materials 6 446 996 7 001 066 188 080 220 505 Professional services 1 587 650 1 013 898 46 317 31 933 Depreciation and amortization costs 1 417 255 1 492 418 41 346 47 005 Salary 864 142 721 892 25 210 22 737 Salary related charges 200 921 191 489 5 862 6 031 Gain from agriculture produce remeasurement 2 504 786 2 785 993 73 073 87 747 13 021 750 13 206 756 379 888 415 958 16. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Salary and related charges 592 943 724 258 17 342 22 630 Depreciation 76 964 89 543 2 251 2 798 Professional services 70 384 91 248 2 059 2 851 Fuel and other materials 17 802 15 087 521 471 Taxes other than corporate income tax 13 758 12 994 402 406 Insurance 8 490 8 270 248 258 Other 44 111 42 443 1 290 1 327 824 452 983 843 24 113 30 741 17. SELLING AND DISTRIBUTION EXPENSES Selling and distribution expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Transportation 1 652 009 498 540 46 528 15 795 Storage and logistics 441 228 283 415 12 427 8 979 Salary and related charges 123 620 126 246 3 482 4 000 Depreciation 38 746 23 049 1 091 730 Fuel and other materials 30 614 25 902 862 821 Professional services 14 151 6 660 399 211 Other 58 763 29 661 1 655 939 2 359 131 993 473 66 444 31 475 18. OTHER OPERATING EXPENSES Other operating expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Charity and social expenses 115 050 35 168 3 571 1 104 Other salary and related charges 80 714 63 858 2 505 2 005 Depreciation 33 319 54 812 1 034 1 721 Loss on disposal of property, plant and equipment 24 079 43 018 747 1 351 Penalties paid 19 777 53 498 614 1 680 VAT written off 18 857 40 647 585 1 276 Allowance for trade and other accounts receivable 11 733 10 986 364 345 Reversal of impairment of property, plant and equipment (39 406) - (1 223) - Other 25 123 21 479 780 673 289 246 323 466 8 977 10 155 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-824": {
"value": "The Group\u2019s costs include the following expenses: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Raw materials 6 446 996 7 001 066 188 080 220 505 Professional services 1 587 650 1 013 898 46 317 31 933 Depreciation and amortization costs 1 417 255 1 492 418 41 346 47 005 Salary 864 142 721 892 25 210 22 737 Salary related charges 200 921 191 489 5 862 6 031 Gain from agriculture produce remeasurement 2 504 786 2 785 993 73 073 87 747 13 021 750 13 206 756 379 888 415 958 16. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Salary and related charges 592 943 724 258 17 342 22 630 Depreciation 76 964 89 543 2 251 2 798 Professional services 70 384 91 248 2 059 2 851 Fuel and other materials 17 802 15 087 521 471 Taxes other than corporate income tax 13 758 12 994 402 406 Insurance 8 490 8 270 248 258 Other 44 111 42 443 1 290 1 327 824 452 983 843 24 113 30 741 17. SELLING AND DISTRIBUTION EXPENSES Selling and distribution expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Transportation 1 652 009 498 540 46 528 15 795 Storage and logistics 441 228 283 415 12 427 8 979 Salary and related charges 123 620 126 246 3 482 4 000 Depreciation 38 746 23 049 1 091 730 Fuel and other materials 30 614 25 902 862 821 Professional services 14 151 6 660 399 211 Other 58 763 29 661 1 655 939 2 359 131 993 473 66 444 31 475 18. OTHER OPERATING EXPENSES Other operating expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Charity and social expenses 115 050 35 168 3 571 1 104 Other salary and related charges 80 714 63 858 2 505 2 005 Depreciation 33 319 54 812 1 034 1 721 Loss on disposal of property, plant and equipment 24 079 43 018 747 1 351 Penalties paid 19 777 53 498 614 1 680 VAT written off 18 857 40 647 585 1 276 Allowance for trade and other accounts receivable 11 733 10 986 364 345 Reversal of impairment of property, plant and equipment (39 406) - (1 223) - Other 25 123 21 479 780 673 289 246 323 466 8 977 10 155 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-63": {
"value": "16. GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Salary and related charges 592 943 724 258 17 342 22 630 Depreciation 76 964 89 543 2 251 2 798 Professional services 70 384 91 248 2 059 2 851 Fuel and other materials 17 802 15 087 521 471 Taxes other than corporate income tax 13 758 12 994 402 406 Insurance 8 490 8 270 248 258 Other 44 111 42 443 1 290 1 327 824 452 983 843 24 113 30 741 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-64": {
"value": "18. OTHER OPERATING EXPENSES Other operating expenses for the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Charity and social expenses 115 050 35 168 3 571 1 104 Other salary and related charges 80 714 63 858 2 505 2 005 Depreciation 33 319 54 812 1 034 1 721 Loss on disposal of property, plant and equipment 24 079 43 018 747 1 351 Penalties paid 19 777 53 498 614 1 680 VAT written off 18 857 40 647 585 1 276 Allowance for trade and other accounts receivable 11 733 10 986 364 345 Reversal of impairment of property, plant and equipment (39 406) - (1 223) - Other 25 123 21 479 780 673 289 246 323 466 8 977 10 155 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-831": {
"value": "19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-65": {
"value": "19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-814": {
"value": "19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-825": {
"value": "19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-833": {
"value": "19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-834": {
"value": "19. FINANCE COSTS AND INCOME Finance (costs)/income for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Finance costs Interest expense Bank loans (253 511) (93 908) (7 214) (2 849) Borrowings from non-financial institutions (4 559) (4 199) (130) (127) Net profit attributable to non-controlling interests of limited liability company subsidiaries (8 193) 11 594 (233) 352 Interest expense on lease liability (726 701) (671 724) (21 497) (20 814) Other finance costs (22 692) (54 888) (646) (1 666) Total finance costs (1 015 656) (813 125) (29 720) (25 104) Finance income Interest income 62 494 9 490 1 778 288 Other finance income 3 018 2 643 86 80 Total finance income 65 512 12 133 1 864 368 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-66": {
"value": "20. INCOME TAX EXPENSE In 2022, 11 subsidiaries elected to pay fixed agricultural tax (FAT) in lieu of other taxes (2021: 11 companies). The FAT expense is included in the cost of revenues. In 2022, 3 subsidiaries made a transition to the simplified taxation system and became single tax payers of Group III. The remaining companies were subject to the Ukrainian corporate income tax of 18% rate (2021:18%), the Dutch corporate income tax rate of 25%, the Cypriot income tax rate of 12.5% and the Swiss income tax rate of 12,5%. As at 31 December 2022 the Group did not recognise a deferred tax asset of UAH 41,875 thousand or EUR 1,075 thousand (2021: UAH 75,285 thousand or EUR 2,435 thousand) in respect of tax losses carried forward originated at the Ukrainian subsidiaries because realisation of this asset is uncertain. There is no expiration period for these tax losses. As at 31 December 2021 the Company did not recognise a deferred tax asset relating to tax losses of UAH 364,313 thousand or EUR 11,781 thousand originated at ASTARTA HOLDING N.V. based on the Dutch taxation rules before the migration to Cyprus since realization of this asset is uncertain. In 2021 the cumulative carried forward tax losses in the amount UAH 35,156 thousand or EUR 1,137 thousand expired for utilization. As at 31 December 2022 all cumulative carried forward tax losses of the Company expired for utilization due to the Company's migration to Cyprus. (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Current tax expenses 397 035 250 457 11 162 7 873 Deferred tax benefit (35 665) (50 624) (1 003) (1 591) 361 370 199 833 10 159 6 282 (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Profit before tax 2 552 720 4 198 370 75 323 128 773 including: Profit attributable to companies not subject to income tax 930 070 3 488 605 29 706 106 461 Profit attributable to companies subject to income tax 1 622 650 709 765 45 617 22 312 Profit before tax 1 622 650 709 765 45 617 22 312 Income tax expense at Ukrainian statutory rate of 18% (292 077) (127 758) (8 211) (4 016) Effects of different tax rates in other countries 12 864 (3 464) 362 (109) Non-taxable expenses (115 245) (83 224) (3 240) (2 616) Previously unrecognised tax loss that is used to reduce tax expense 58 380 50 138 1 641 1 576 Unrecognised tax loss of current year (24 980) (35 525) (702) (1 117) Derecognition of deferred tax asset due to changes in status of subsidiary (312) - (9) - Income tax expense (361 370) (199 833) (10 159) (6 282) ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-67": {
"value": "Movements in temporary differences during the years ended 31 December are as follows: (in thousands of Ukrainian hryvnias) As at 31 December 2021 Recognised in OCI Recognised in income statement As at 31 December 2022 Deferred tax assets Property, plant and equipment - CIP 17 041 - 319 17 360 Inventories 1 657 - (6) 1 651 Trade and other accounts receivable and prepayments 10 742 - 23 088 33 830 Offset of deferred tax assets and deferred tax liabilities (22 511) - (19 523) (42 034) Total deferred tax assets 6 929 - 3 878 10 807 Deferred tax liabilities Property, plant and equipment (148 155) (200 943) 12 264 (336 834) Offset of deferred tax assets and deferred tax liabilities 22 511 - 19 523 42 034 Total deferred tax liabilities (125 644) (200 943) 31 787 (294 800) (in thousands of Euros) As at 31 December 2021 Recognised in OCI Recognised in income statement Currency translation difference As at 31 December 2022 Deferred tax assets Property, plant and equipment - CIP 551 - 9 (114) 446 Inventories 54 - - (12) 42 Trade and other accounts receivable and prepayments 347 - 649 (127) 869 Offset of deferred tax assets and deferred tax liabilities (728) - (549) 197 (1 080) Total deferred tax assets 224 - 109 (56) 277 Deferred tax liabilities Property, plant and equipment (4 791) (5 649) 345 1 447 (8 648) Offset of deferred tax assets and deferred tax liabilities 728 - 549 (197) 1 080 Total deferred tax liabilities (4 063) (5 649) 894 1 250 (7 568) (in thousands of Ukrainian hryvnias) As at 31 December 2020 Recognised in OCI Derecognition due to disposal Recognised in income statement As at 31 December 2021 Deferred tax assets Property, plant and equipment - CIP 13 333 - (166) 3 874 17 041 Inventories 2 119 - - (462) 1 657 Trade and other accounts receivable and prepayments 10 010 - - 732 10 742 Offset of deferred tax assets and deferred tax liabilities (17 730) - - (4 781) (22 511) Total deferred tax assets 7 732 - (166) (637) 6 929 Deferred tax liabilities Property, plant and equipment (195 225) 656 (66) 46 480 (148 155) Offset of deferred tax assets and deferred tax liabilities 17 730 - - 4 781 22 511 Total deferred tax liabilities (177 495) 656 (66) 51 261 (125 644) (in thousands of Euros) As at 31 December 2020 Recognised in OCI Derecognition due to disposal Recognised in income statement Currency translation difference As at 31 December 2021 Deferred tax assets Property, plant and equipment - CIP 384 - (5) 122 50 551 Inventories 61 - - (15) 8 54 Trade and other accounts receivable and prepayments 288 - - 23 36 347 Offset of deferred tax assets and deferred tax liabilities (510) - - (150) (68) (728) Total deferred tax assets 223 - (5) (20) 26 224 Deferred tax liabilities Property, plant and equipment (5 620) 21 (2) 1 461 (651) (4 791) Offset of deferred tax assets and deferred tax liabilities 510 - - 150 68 728 Total deferred tax liabilities (5 110) 21 (2) 1 611 (583) (4 063) As of 31 December 2022, deferred tax assets in the amount of UAH 10,807 thousand (EUR 277 thousand) are expected to be recovered or settled within twelve months after the reporting period (31 December 2021: UAH 6,929 thousand or EUR 224 thousand). The Group does not recognize a deferred tax liability for all taxable temporary differences of UAH 16,671,340 thousand (EUR 428,019 thousand) associated with investments in subsidiaries as it is able to control the timing of the reversal of such temporary differences and it is probable that they will not reverse in the foreseeable future. ",
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"fact-68": {
"value": "21. SEGMENT REPORTING An operating segment is a group of assets and operations engaged in providing products or services that are subject to risks and returns that are different from those of other operating segments. At 31 December 2022 and 2021, the group was organized into four main operating/ reportable segments: \u2022 production and wholesale distribution of sugar (sugar production) \u2022 growing and selling of grain and oilseeds crops (agriculture) \u2022 dairy cattle farming (cattle farming) \u2022 soybean processing Other Group operations mainly comprise of the production and sales of fodder and natural gas. Neither of these constitutes a separately reportable operating segment. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker that makes strategic decisions is the Board of Directors. Operating profit and net profit are the main measures of segment\u2019s profit or loss that the Group uses to evaluate performance and makes decisions about the allocation of resources. The reported measures are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the financial statements. Revenues from external customers are derived primarily from the sales of sugar, crops, soybean processing and cattle farming products and are measured in a manner consistent with that in the income statement. Transfer prices between operating segments are on arm's length basis in a manner similar to transactions with third parties. The amounts provided to the Board of Directors with respect of total assets are measured in a manner consistent with that of the consolidated financial statements. These assets are allocated based on the operations of the segment and the physical location of the asset. The amounts of total liabilities are measured in a manner consistent with that of the consolidated financial statements. Liabilities are allocated based on the operations of the segment. All unallocated items relate to overall Group\u2019s operating activity and may not be allocated to the identified reporting segments. Unallocated assets mainly represent assets relating to corporate function, assets jointly used by segments and certain financial assets. Liabilities not allocated to segments are items related to corporate functions and certain financial liabilities The segment information for the years ended 31 December is as follows: (in thousands of Ukrainian hryvnias) Sugar production Agriculture Cattle farming Soybean processing Unallocated Total 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Revenues from external customers 5 352 518 5 414 370 6 204 730 5 886 830 1 328 767 1 223 959 4 194 708 2 857 199 473 281 248 818 17 554 004 15 631 176 Inter-segment revenues - - 3 928 155 3 334 980 - - - - - - 3 928 155 3 334 980 Cost of revenues (3 890 877) (3 927 841) (4 962 133) (5 636 672) (921 701) (848 402) (2 903 778) (2 615 543) (343 261) (178 298) (13 021 750) (13 206 756) Inter-segment cost of revenues (2 376 374) (1 794 088) - - (589 771) (583 307) (962 010) (957 585) - - (3 928 155) (3 334 980) Changes in fair value of biological assets and agricultural produce - - 2 367 552 4 701 682 236 612 (46 175) - - - - 2 604 164 4 655 507 Gross profit 1 461 641 1 486 529 3 610 149 4 951 840 643 678 329 382 1 290 930 241 656 130 020 70 520 7 136 418 7 079 927 General and administrative expense (223 070) (277 376) (447 326) (532 807) (52 337) (62 713) (25 558) (24 781) (76 161) (86 166) (824 452) (983 843) Selling and distribution expense (267 607) (258 975) (1 708 556) (630 092) (14 759) (13 999) (340 565) (72 009) (27 644) (18 398) (2 359 131) (993 473) Other operating (expense) income 12 237 (64 973) (109 463) (45 168) (6 837) (8 262) (19 322) (27 143) (124 462) (74 004) (247 847) (219 550) Profit (loss) from operations 983 201 885 205 1 344 804 3 743 773 569 745 244 408 905 485 117 723 (98 247) (108 048) 3 704 988 4 883 061 Interest expense on lease liability (23 881) (18 833) (655 096) (620 301) - - - - (47 724) (32 590) (726 701) (671 724) Foreign currency exchange (loss) gain (33 537) 6 835 (240 738) 31 710 - - 53 388 440 16 932 (4 059) (203 955) 34 926 Interest expense (61 964) (19 619) (149 360) (70 593) - - (46 746) (7 828) - (67) (258 070) (98 107) Interest income - - - - - - - - 62 494 9 490 62 494 9 490 Other (expense) income - - - - - - - - (26 036) 40 724 (26 036) 40 724 Profit (loss) before tax 863 819 853 588 299 610 3 084 589 569 745 244 408 912 127 110 335 (92 581) (94 550) 2 552 720 4 198 370 Taxation - - - - - - - - (361 370) (199 833) (361 370) (199 833) Net profit (loss) 863 819 853 588 299 610 3 084 589 569 745 244 408 912 127 110 335 (453 951) (294 383) 2 191 350 3 998 537 Consolidated total assets 6 723 697 4 517 709 15 124 278 13 262 166 1 999 917 1 416 716 1 874 533 1 377 006 1 839 082 780 250 27 561 507 21 353 847 Consolidated total liabilities 1 344 111 295 011 5 936 602 5 081 575 4 169 3 866 320 055 111 134 900 120 551 153 8 505 057 6 042 739 Other segment information: Depreciation and amortisation 223 828 261 688 1 195 799 1 268 067 52 564 36 922 50 616 50 114 43 477 43 031 1 566 284 1 659 822 Additions to non-current assets: Property, plant and equipment 199 580 72 437 309 283 359 633 43 862 48 072 28 180 12 764 6 312 3 966 587 217 496 872 Intangible assets 458 205 2 661 10 677 335 80 95 379 1 056 1 385 4 605 12 726 Right-of-use asset 43 231 11 018 786 257 974 022 - - - - 73 172 2 456 902 660 987 496 The segment information for the years ended 31 December is as follows: (in thousands of Euros) Sugar production Agriculture Cattle farming Soybean processing Unallocated Total 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Revenues from external customers 155 529 170 197 180 292 185 049 38 610 38 474 121 886 89 814 13 753 7 821 510 070 491 355 Inter-segment revenues - - 114 141 104 833 - - - - - - 114 141 104 833 Cost of revenues (113 510) (123 711) (144 762) (177 531) (26 889) (26 721) (84 713) (82 379) (10 014) (5 616) (379 888) (415 958) Inter-segment cost of revenues (69 051) (56 396) - - (17 137) (18 336) (27 953) (30 101) - - (114 141) (104 833) Changes in fair value of biological assets and agricultural produce - - 70 207 145 262 7 016 (1 427) - - - - 77 223 143 835 Gross profit 42 019 46 486 105 737 152 780 18 737 10 326 37 173 7 435 3 739 2 205 207 405 219 232 General and administrative expense (6 524) (8 667) (13 083) (16 648) (1 531) (1 960) (748) (774) (2 227) (2 692) (24 113) (30 741) Selling and distribution expense (7 537) (8 205) (48 121) (19 962) (416) (444) (9 592) (2 281) (778) (583) (66 444) (31 475) Other operating (expense) income 263 (2 045) (3 451) (1 462) (226) (261) (620) (847) (3 745) (2 328) (7 779) (6 943) Profit (loss) from operations 28 221 27 569 41 082 114 708 16 564 7 661 26 213 3 533 (3 011) (3 398) 109 069 150 073 Interest expense on lease liability (706) (584) (19 379) (19 220) - - - - (1 412) (1 010) (21 497) (20 814) Foreign currency exchange (loss) gain (975) 196 (7 001) 911 - - 1 553 13 492 (117) (5 931) 1 003 Interest expense (1 763) (595) (4 251) (2 142) - - (1 330) (237) - (2) (7 344) (2 976) Interest income - - - - - - - - 1 778 288 1 778 288 Other (expense) income - - - - - - - - (752) 1 199 (752) 1 199 Profit (loss) before tax 24 777 26 586 10 451 94 257 16 564 7 661 26 436 3 309 (2 905) (3 040) 75 323 128 773 Taxation - - - - - - - - (10 159) (6 282) (10 159) (6 282) Net profit (loss) 24 777 26 586 10 451 94 257 16 564 7 661 26 436 3 309 (13 064) (9 322) 65 164 122 491 Consolidated total assets 172 619 146 097 388 290 428 883 51 344 45 815 48 125 44 531 47 215 25 231 707 593 690 557 Consolidated total liabilities 34 508 9 540 152 412 164 332 107 125 8 217 3 594 23 110 17 824 218 354 195 415 Other segment information: Depreciation and amortisation 6 531 8 102 34 892 39 258 1 534 1 143 1 477 1 551 1 268 1 332 45 702 51 386 Additions to non-current assets: Property, plant and equipment 5 871 2 243 9 098 11 134 1 290 1 488 829 395 185 123 17 273 15 383 Intangible assets 13 6 78 331 10 2 3 12 31 43 135 394 Right-of-use asset 1 272 341 23 129 30 155 - - - - 2 152 76 26 553 30 572 Geographic information: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Revenue from external customers Ukraine 7 963 837 8 706 217 231 406 273 674 European countries 9 113 436 5 777 532 264 811 181 613 incl. Switzerland 2 611 833 3 944 316 75 893 123 987 Asia 191 647 675 274 5 569 21 227 Other 285 084 472 153 8 284 14 841 17 554 004 15 631 176 510 070 491 355 ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-815": {
"value": "An operating segment is a group of assets and operations engaged in providing products or services that are subject to risks and returns that are different from those of other operating segments. At 31 December 2022 and 2021, the group was organized into four main operating/ reportable segments: \u2022 production and wholesale distribution of sugar (sugar production) \u2022 growing and selling of grain and oilseeds crops (agriculture) \u2022 dairy cattle farming (cattle farming) \u2022 soybean processing Other Group operations mainly comprise of the production and sales of fodder and natural gas. Neither of these constitutes a separately reportable operating segment. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker that makes strategic decisions is the Board of Directors. Operating profit and net profit are the main measures of segment\u2019s profit or loss that the Group uses to evaluate performance and makes decisions about the allocation of resources. The reported measures are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the financial statements. Revenues from external customers are derived primarily from the sales of sugar, crops, soybean processing and cattle farming products and are measured in a manner consistent with that in the income statement. Transfer prices between operating segments are on arm's length basis in a manner similar to transactions with third parties. The amounts provided to the Board of Directors with respect of total assets are measured in a manner consistent with that of the consolidated financial statements. These assets are allocated based on the operations of the segment and the physical location of the asset. The amounts of total liabilities are measured in a manner consistent with that of the consolidated financial statements. Liabilities are allocated based on the operations of the segment. All unallocated items relate to overall Group\u2019s operating activity and may not be allocated to the identified reporting segments. Unallocated assets mainly represent assets relating to corporate function, assets jointly used by segments and certain financial assets. Liabilities not allocated to segments are items related to corporate functions and certain financial liabilities . ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-816": {
"value": "22. FINANCIAL RISK MANAGEMENT a) Overview The Group has exposure to the following risks from its use of financial instruments: \u2022 credit risk \u2022 liquidity risk \u2022 market risk. This note presents information about exposure to each of these risks and the Group\u2019s objectives, policies and processes for measuring and managing risk. Further quantitative disclosures are included throughout these consolidated financial statements. The Board of Directors has overall responsibility for the establishment and oversight of the risk management framework. The risk management policies are established to identify and analyze the risks faced by the Group, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Group\u2019s activities. The Group, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. The Audit Committee oversees how management monitors compliance with risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks. b) Credit risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily for trade receivables) and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. Trade accounts receivable The exposure to credit risk is influenced mainly by the individual characteristics of each customer. The demographics of the Group\u2019s customer base, including the default risk of the industry and country, in which customers operate, has less of an influence on credit risk. Management established a credit policy under which each new customer is analysed individually for creditworthiness before standard payment and delivery terms and conditions are offered. The review includes external ratings, where available, and in some cases bank references. Majority of customers have been transacting with the Group for over three years, and no losses are expected from non-performance by these counterparties. In monitoring customer credit risk, customers are grouped according to their credit characteristics, including whether they are an individual or legal entity, whether they are a wholesale, retail or end-user customer, geographic location, industry, aging profile, maturity and existence of previous financial 189 difficulties. Trade and other receivables relate mainly to wholesale customers. Customers that are graded as \u00abhigh risk\u00bb are placed on a restricted customer list, and future sales are made on a prepayment basis with approval of management. The Group does not require collateral in respect of trade and other receivables. The Group establishes an allowance that represents its estimate of lifetime expected credit losses in respect of trade and other receivables. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade and other receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the payment profiles of sales over a period of 24 months before 31 December 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to current and macroeconomic information on macroeconomic factors affecting the ability of the customers to settle the receivables. Evidence that a financial asset is credit-impaired includes the following observable data: \u2022 significant financial difficulty of the borrower or issuer; \u2022 a breach of contract such as a default or being more than 120 days past due; \u2022 probability that the borrower will enter bankruptcy. Guarantees The Group\u2019s policy is to provide financial guarantees only to wholly-owned subsidiaries. At 31 December 2022 and 2021 there were no guarantees are outstanding. Credit quality of financial assets The Group trades only with recognised, creditworthy third parties. It is the Group\u2019s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. In addition, receivable balances are monitored on an ongoing basis. The credit quality of receivables is analysed based on a provision matrix or can be assessed by reference to external credit ratings (if available) or to historical information about counterparty default rates. (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Counterparties without external credit rating Group A 642 507 610 804 16 495 19 753 Group B 181 408 14 817 4 657 479 Gross carrying amount 823 915 625 621 21 152 20 232 Loss allowance (8 328) (8 450) (215) (274) Carrying amount - Counterparties without external credit rating 815 587 617 171 20 937 19 958 Past due trade receivables Gross carrying amount 121 007 74 890 3 107 2 422 Loss allowance (31 081) (28 987) (797) (937) Carrying amount - Past due trade receivables 89 926 45 903 2 310 1 485 905 513 663 074 23 247 21 443 Group A represents existing customers (more than one year) which did not breach payment terms. Group B represents new customers (less than one year) for whom there is no recent history of defaults. Past due trade receivables are mostly due from counterparties without external credit rating. The information about the exposure to credit risk and ECL for trade and other receivables as at 31 December 2022 provided in Note 9. ANNUAL REPORT 2022 190 In the year ended 31 December 2022 approximately 12% of revenues (2021: 13%) were derived from two customers. Trade receivables from these customers as at 31 December 2022 were equal to UAH 17,184 thousand or EUR 441 thousand (2021: trade receivables of UAH 98,397 thousand or EUR 3,182 thousand). The credit quality of cash deposits by external credit rating: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Banks with external credit rating (Moody's): Short-term deposits NP 1 518 1 578 39 51 Banks without external credit rating: Group A 2 000 5 300 51 171 3 518 6 878 90 222 The credit quality of cash and cash equivalents assessed by reference to external credit ratings: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Cash and cash equivalents Banks with external credit rating (Moody's): P-1 631 771 120 276 16 220 3 890 NP 27 205 38 519 698 1 246 Banks without external credit rating: Group A 356 373 185 586 9 149 6 002 Group B 3 353 2 915 86 94 Cash in transit - 8 849 - 286 Cash on hand 196 724 5 23 1 018 898 356 869 26 158 11 541 Group A represents Ukrainian banks. Group B represents non-Ukrainian banks. The Group keeps cash and deposits mostly in the Ukrainian banks, which are subsidiaries of reputable foreign banks. In 2022 the Group continued to work with the same banks as in 2021. The geographic location of the Group\u2019s customers is presented in the table below: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Trade receivables neither past due nor impaired Ukraine 383 181 550 504 9 837 17 802 Switzerland 196 579 41 164 5 047 1 331 Asia - 14 633 - 473 EU 235 827 8 152 6 053 264 USA - 2 718 - 88 Past due trade receivables 89 926 45 903 2 310 1 485 905 513 663 074 23 247 21 443 ANNUAL REPORT 2022 191 c) Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Typically, the Group ensures that it has sufficient cash on demand to meet expected operating expenses for a period of 60 days, including the servicing of financial obligations; this excludes the potential impact of extreme circumstances that cannot reasonably be predicted, such as natural disasters or military hostilities. Maturities of financial liabilities The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments (including future interest payments). Trade and other payables included in the table below exclude advances received from customers. 31 December 2022 (in thousands of Ukrainian hryvnias) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 2 702 779 2 888 230 2 201 298 319 821 367 111 - Lease liability 4 251 208 8 280 655 1 105 547 1 085 993 2 765 143 3 323 972 Trade and other accounts payable 441 179 441 179 439 533 1 646 - - Net assets attributable to non- controlling participants in limited liability companies 23 191 23 191 - 23 191 - - 7 418 357 11 633 255 3 746 378 1 430 651 3 132 254 3 323 972 31 December 2022 (in thousands of Euros) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 69 389 74 151 56 515 8 211 9 425 - Lease liability 109 142 212 591 28 383 27 881 70 990 85 337 Trade and other accounts payable 11 327 11 327 11 285 42 - - Net assets attributable to non- controlling participants in limited liability companies 595 595 - 595 - - 190 453 298 664 96 183 36 729 80 415 85 337 31 December 2021 (in thousands of Ukrainian hryvnias) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 1 190 038 1 272 145 582 026 227 360 435 481 27 278 Lease liability 3 873 422 7 804 633 1 002 944 991 960 2 598 912 3 210 817 Trade and other accounts payable 266 200 266 200 260 345 4 338 1 517 - Net assets attributable to non- controlling participants in limited liability companies 12 852 12 852 - 12 852 - - 5 342 512 9 355 830 1 845 315 1 236 510 3 035 910 3 238 095 ANNUAL REPORT 2022 192 31 December 2021 (in thousands of Euros) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 38 485 41 140 18 822 7 353 14 083 882 Lease liability 125 262 252 393 32 434 32 079 84 046 103 834 Trade and other accounts payable 8 610 8 610 8 421 140 49 - Net assets attributable to non- controlling participants in limited liability companies 416 416 - 416 - - 172 773 302 559 59 677 39 988 98 178 104 716 Financing arrangements The group had access to the following undrawn borrowing facilities at the end of the reporting period: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Expiring within one year 1 623 153 2 461 115 41 672 79 590 Expiring beyond one year - 272 782 - 8 821 Total undrawn borrowing facilities 1 623 153 2 733 897 41 672 88 411 d) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. e) Currency risk The Group is exposed to currency risk on sales, purchases and borrowings that are denominated in a currency other than the respective functional currencies of the Group entities, which is primarily the Ukrainian hryvnia. The currencies in which these transactions primarily are denominated are U.S. dollars and EUR. In order to hedge exposure to foreign currency risk, management attempts to balance the amount of payments in foreign currencies, including debt repayments, with inflows in hard currencies from exports sales. The exposure to foreign currency risk is as follows: (in thousands of Ukrainian hryvnias) 2022 2021 EUR USD EUR USD Trade accounts receivable 61 533 396 221 - 72 176 Other accounts receivable 145 58 553 - 33 841 Cash and cash equivalents 4 996 637 824 392 134 440 Bank loans - (1 566 083) - (1 196 416) Trade accounts payable (104) (8 993) (83) (3 126) Other liabilities and accounts payable (1 650) (288) (446) - Net exposure 64 920 (482 766) (137) (959 085) ANNUAL REPORT 2022 193 (in thousands of Euros) 2022 2021 EUR USD EUR USD Trade accounts receivable 1 580 10 172 - 2 334 Other accounts receivable 4 1 503 - 1 094 Cash and cash equivalents 128 16 375 13 4 347 Bank loans - (40 206) - (38 691) Trade accounts payable (3) (231) (3) (101) Other liabilities and accounts payable (42) (7) (14) - Net exposure 1 667 (12 394) (4) (31 017) A weakening of the Ukrainian hryvnia against the following currencies as at 31 December would have decreased pre- tax profit as shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% EUR 6 492 (14) 167 (0) pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% USD (48 277) (95 909) (1 239) (3 102) A weakening of the Ukrainian hryvnia against the EUR by 10% as at 31 December 2022 would have increased total equity by UAH 5,323 thousand or EUR 137 thousand (31 December 2021: decreased total equity by UAH 11 thousand or EUR 0.3 thousand). A weakening of the Ukrainian hryvnia against the USD by 10% as at 31 December 2022 would have decreased total equity by UAH 39,587 thousand or EUR 1,016 thousand (31 December 2021: UAH 78,645 thousand or EUR 2,543 thousand). Strengthening of the Ukrainian hryvnia against the above currencies as at 31 December would have had the equal but opposite effect on the above currencies to the amounts shown above, on the basis that all other variables remain constant. During the year ended 31 December 2022 the Ukrainian Hryvnia depreciated against the EUR and USD by 25,96% and 34,06% respectively (2021: appreciated against the EUR and USD by 10.99% and 3.52% respectively). As a result, during the year ended 31 December 2022 the Group recognised a net foreign exchange loss in the amount of UAH 203,955 thousand (2021: net foreign exchange gain in the amount of UAH 34,926 thousand) in the consolidated income statement. f) Interest rate risk Changes in interest rates impact primarily borrowings by changing either their fair value (fixed rate debt) or future cash flows (variable rate debt). At 31 December the interest rate profile of interest bearing financial instruments is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Fixed rate instruments Financial liabilities (2 163 430) (690 576) (55 541) (22 331) Variable rate instruments Financial liabilities (512 672) (492 738) (13 162) (15 935) The floating interest rates reflect the real market price for the facility utilized by the Group which is often based on the 3 months and 6 months London interbank offered rate (\u201cLIBOR\u201d) for loans nominated in US dollars. Loans and borrowings of the Group at variable rates are exposed to 3m and 6m LIBOR rates, which are due to cease in June 2023. During the year ended 31 December 2022, the management established a transition plan and management holds discussions with banks to determine the timing and benchmark for the transition. Management expects that the impact of alternative benchmark will not have material impact on the Group. Currently the Group does not use any cash flow hedges. The Group does not account for any fixed rate financial assets and liabilities at fair value through profit or loss, and the Group does not have any derivatives (interest rate swaps) that designate as hedging instruments under a fair value hedge accounting model. Sensitivity of the Group\u2019s profit before tax to a reasonably possible change in interest rates, with all other variables held constant, through the impact on variable rate instruments, is as follows: Increase (decrease) in interest rate (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Libor 3m, 6m 1,00% 5 127 4 927 132 159 Libor 3m, 6m -1,00% (5 127) (4 927) (132) (159) Sensitivity of the Group\u2019s equity to a reasonably possible change in interest rates, with all other variables held constant, through the impact on variable rate instruments, is as follows: Increase (decrease) in interest rate (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Libor 3m, 6m 1,00% 4 204 4 040 108 130 Libor 3m, 6m -1,00% (4 204) (4 040) (108) (130) g) Other market price risk The Group does not enter into commodity contracts other than to meet expected usage and sale requirements; such contracts are not settled net. h) Agricultural risk The agricultural business of the Group is exposed to significant risks associated with outbreaks of livestock diseases and loss of the crop because of unfavourable weather conditions. Epidemiological surveillance system adopted by the Group minimizes the risks associated with the disease of cattle. The loss of harvests is minimized at the expense of reseeding of damaged winter crops with spring crops and a partial harvest insurance ) Fair values of financial instruments The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices or dealer price quotations (bid price for long positions and ask price for short positions), without any deduction for transaction costs. This fair value is within level 1 of fair value hierarchy. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation techniques. Such techniques may include using recent arm\u2019s length market transactions; reference to the current fair value of another instrument that is substantially the same; discounted cash flow analysis or other valuation models and are within level 2 or 3 of fair value hierarchy. As at 31 December 2022 the fair value of the Group's borrowings with fixed interest rate approximates UAH 288,154 thousand (EUR 7,398 thousand), their carrying value amounted of UAH 427,103 thousand (EUR 10,965 thousand). As at 31 December 2021 the fair value of the Group's borrowings with fixed interest rate approximates their fair values. As at 31 December 2022 and 2021, the carrying value of the Group's borrowings with floating interest rate and other financial instruments approximates their fair values. j) Tax and legal matters The Group\u2019s operations are concentrated in Ukraine. Ukrainian legislation and regulations regarding taxation and other operating matters continue to evolve as part of an economy in transition. Legislation and regulations are not always clearly written and their interpretation is subject to the opinions of local, regional and national authorities, and other governmental bodies. Instances of inconsistent opinions are not unusual. As at 31 December 2022, management estimates that the Group has possible liabilities from exposure to other than remote tax risks of UAH 178,575 thousand or EUR 4,584 thousand (31 December 2021: UAH 60,241 thousand or EUR 1,948 thousand). These exposures primarily relate to ongoing litigations with regards to certain challenges from tax authorities, where the latter assessed the Group with additional CPT and VAT liabilities plus penalties. Management believes that based on the past history of court resolutions of similar lawsuits by the Group, it is unlikely that a significant settlement will arise out of such lawsuits and no respective provision is required in the Group\u2019s financial statements as of the reporting date. Companies of the Group have significant controlled operations which are governed by transfer pricing rules. Such operations include export trade operations of agricultural products, as well as interest expenses and royalty. Specified operations are conducted both with related parties - non-residents, and third parties from low-taxing jurisdiction. In the absence of common methodology for transfer pricing in Ukraine, as well as established judiciary practice in the sphere of the transfer pricing, there are risks that the approach of tax authorities in the treatment of controlled operations will be different from approach applied by the companies of the Group. If the tax authorities establish failure to comply with these rules, they may demand transfer pricing adjustments. If substantial transfer pricing adjustments were upheld by the relevant Ukrainian authorities or courts and implemented, the Group's financial results could be adversely affected; however, the potential amount could not be estimated reliably. Given that the risks can materialise during seven years from the date of submission of the appropriate income tax returns. According to Ukrainian legislation land lease agreements should be registered by state authorities. As at 31 December 2022 and 31 December 2021 the Group had a number of land lease agreements in respect of which registration procedure was not finalised. This includes both lease agreements that were not temporarily registered due to lengthy procedure of registration and which would not be registered at all. Therefore in respect of these agreements there is a risk of collusion by rivals and/or lessors to cancel the right of the Group to lease the land plots according to these agreements. Total land area leased according to unregistered agreements as at 31 December 2022 comprised 10 thousand hectares which constituted approximately 5% of the total land lease area of the Group and right-of-use assets and lease liability recognised in respect of these agreements as at 31 December 2022 comprised UAH 108,069 thousand or EUR 2,774 thousand and UAH 114,437 thousand or EUR 2,938 thousand respectively (31 December 2021: UAH 124,699 thousand or EUR 4,033 thousand and UAH 126,560 thousand or EUR 4,093 thousand). The Group\u2019s operations and financial position will continue to be affected by Ukrainian political developments including the application of existing and future legislation and tax regulations. Management believes that the Group has complied with all regulations and paid or accrued all taxes that are applicable. In the ordinary course of business, the Group is subject to various legal actions and complaints. Management believes that the ultimate liability, if any, arising from such actions or complaints will not have a material adverse effect on the financial condition or the results of the Group's operations. Where the risk of outflow of resources is probable, the Group has accrued liabilities based on management\u2019s best estimate. ",
"dimensions": {
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"fact-69": {
"value": "b) Credit risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily for trade receivables) and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. Trade accounts receivable The exposure to credit risk is influenced mainly by the individual characteristics of each customer. The demographics of the Group\u2019s customer base, including the default risk of the industry and country, in which customers operate, has less of an influence on credit risk. Management established a credit policy under which each new customer is analysed individually for creditworthiness before standard payment and delivery terms and conditions are offered. The review includes external ratings, where available, and in some cases bank references. Majority of customers have been transacting with the Group for over three years, and no losses are expected from non-performance by these counterparties. In monitoring customer credit risk, customers are grouped according to their credit characteristics, including whether they are an individual or legal entity, whether they are a wholesale, retail or end-user customer, geographic location, industry, aging profile, maturity and existence of previous financial difficulties. Trade and other receivables relate mainly to wholesale customers. Customers that are graded as \u00abhigh risk\u00bb are placed on a restricted customer list, and future sales are made on a prepayment basis with approval of management. The Group does not require collateral in respect of trade and other receivables. The Group establishes an allowance that represents its estimate of lifetime expected credit losses in respect of trade and other receivables. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, trade and other receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the payment profiles of sales over a period of 24 months before 31 December 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to current and macroeconomic information on macroeconomic factors affecting the ability of the customers to settle the receivables. Evidence that a financial asset is credit-impaired includes the following observable data: \u2022 significant financial difficulty of the borrower or issuer; \u2022 a breach of contract such as a default or being more than 120 days past due; \u2022 probability that the borrower will enter bankruptcy. Guarantees The Group\u2019s policy is to provide financial guarantees only to wholly-owned subsidiaries. At 31 December 2022 and 2021 there were no guarantees are outstanding. Credit quality of financial assets The Group trades only with recognised, creditworthy third parties. It is the Group\u2019s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. In addition, receivable balances are monitored on an ongoing basis. The credit quality of receivables is analysed based on a provision matrix or can be assessed by reference to external credit ratings (if available) or to historical information about counterparty default rates. (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Counterparties without external credit rating Group A 642 507 610 804 16 495 19 753 Group B 181 408 14 817 4 657 479 Gross carrying amount 823 915 625 621 21 152 20 232 Loss allowance (8 328) (8 450) (215) (274) Carrying amount - Counterparties without external credit rating 815 587 617 171 20 937 19 958 Past due trade receivables Gross carrying amount 121 007 74 890 3 107 2 422 Loss allowance (31 081) (28 987) (797) (937) Carrying amount - Past due trade receivables 89 926 45 903 2 310 1 485 905 513 663 074 23 247 21 443 Group A represents existing customers (more than one year) which did not breach payment terms. Group B represents new customers (less than one year) for whom there is no recent history of defaults. Past due trade receivables are mostly due from counterparties without external credit rating. The information about the exposure to credit risk and ECL for trade and other receivables as at 31 December 2022 provided in Note 9. n the year ended 31 December 2022 approximately 12% of revenues (2021: 13%) were derived from two customers. Trade receivables from these customers as at 31 December 2022 were equal to UAH 17,184 thousand or EUR 441 thousand (2021: trade receivables of UAH 98,397 thousand or EUR 3,182 thousand). The credit quality of cash deposits by external credit rating: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Banks with external credit rating (Moody's): Short-term deposits NP 1 518 1 578 39 51 Banks without external credit rating: Group A 2 000 5 300 51 171 3 518 6 878 90 222 The credit quality of cash and cash equivalents assessed by reference to external credit ratings: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Cash and cash equivalents Banks with external credit rating (Moody's): P-1 631 771 120 276 16 220 3 890 NP 27 205 38 519 698 1 246 Banks without external credit rating: Group A 356 373 185 586 9 149 6 002 Group B 3 353 2 915 86 94 Cash in transit - 8 849 - 286 Cash on hand 196 724 5 23 1 018 898 356 869 26 158 11 541 Group A represents Ukrainian banks. Group B represents non-Ukrainian banks. The Group keeps cash and deposits mostly in the Ukrainian banks, which are subsidiaries of reputable foreign banks. In 2022 the Group continued to work with the same banks as in 2021. The geographic location of the Group\u2019s customers is presented in the table below: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Trade receivables neither past due nor impaired Ukraine 383 181 550 504 9 837 17 802 Switzerland 196 579 41 164 5 047 1 331 Asia - 14 633 - 473 EU 235 827 8 152 6 053 264 USA - 2 718 - 88 Past due trade receivables 89 926 45 903 2 310 1 485 905 513 663 074 23 247 21 443",
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},
"fact-70": {
"value": "c) Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Typically, the Group ensures that it has sufficient cash on demand to meet expected operating expenses for a period of 60 days, including the servicing of financial obligations; this excludes the potential impact of extreme circumstances that cannot reasonably be predicted, such as natural disasters or military hostilities. Maturities of financial liabilities The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments (including future interest payments). Trade and other payables included in the table below exclude advances received from customers. 31 December 2022 (in thousands of Ukrainian hryvnias) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 2 702 779 2 888 230 2 201 298 319 821 367 111 - Lease liability 4 251 208 8 280 655 1 105 547 1 085 993 2 765 143 3 323 972 Trade and other accounts payable 441 179 441 179 439 533 1 646 - - Net assets attributable to non- controlling participants in limited liability companies 23 191 23 191 - 23 191 - - 7 418 357 11 633 255 3 746 378 1 430 651 3 132 254 3 323 972 31 December 2022 (in thousands of Euros) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 69 389 74 151 56 515 8 211 9 425 - Lease liability 109 142 212 591 28 383 27 881 70 990 85 337 Trade and other accounts payable 11 327 11 327 11 285 42 - - Net assets attributable to non- controlling participants in limited liability companies 595 595 - 595 - - 190 453 298 664 96 183 36 729 80 415 85 337 31 December 2021 (in thousands of Ukrainian hryvnias) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 1 190 038 1 272 145 582 026 227 360 435 481 27 278 Lease liability 3 873 422 7 804 633 1 002 944 991 960 2 598 912 3 210 817 Trade and other accounts payable 266 200 266 200 260 345 4 338 1 517 - Net assets attributable to non- controlling participants in limited liability companies 12 852 12 852 - 12 852 - - 5 342 512 9 355 830 1 845 315 1 236 510 3 035 910 3 238 095 31 December 2021 (in thousands of Euros) Carrying amount Contractual cash flows Less than one year From one to two years From two to five years More than five years Loans and borrowings 38 485 41 140 18 822 7 353 14 083 882 Lease liability 125 262 252 393 32 434 32 079 84 046 103 834 Trade and other accounts payable 8 610 8 610 8 421 140 49 - Net assets attributable to non- controlling participants in limited liability companies 416 416 - 416 - - 172 773 302 559 59 677 39 988 98 178 104 716 Financing arrangements The group had access to the following undrawn borrowing facilities at the end of the reporting period: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Expiring within one year 1 623 153 2 461 115 41 672 79 590 Expiring beyond one year - 272 782 - 8 821 Total undrawn borrowing facilities 1 623 153 2 733 897 41 672 88 411 ",
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},
"fact-826": {
"value": "d) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. e) Currency risk The Group is exposed to currency risk on sales, purchases and borrowings that are denominated in a currency other than the respective functional currencies of the Group entities, which is primarily the Ukrainian hryvnia. The currencies in which these transactions primarily are denominated are U.S. dollars and EUR. In order to hedge exposure to foreign currency risk, management attempts to balance the amount of payments in foreign currencies, including debt repayments, with inflows in hard currencies from exports sales. The exposure to foreign currency risk is as follows: (in thousands of Ukrainian hryvnias) 2022 2021 EUR USD EUR USD Trade accounts receivable 61 533 396 221 - 72 176 Other accounts receivable 145 58 553 - 33 841 Cash and cash equivalents 4 996 637 824 392 134 440 Bank loans - (1 566 083) - (1 196 416) Trade accounts payable (104) (8 993) (83) (3 126) Other liabilities and accounts payable (1 650) (288) (446) - Net exposure 64 920 (482 766) (137) (959 085) (in thousands of Euros) 2022 2021 EUR USD EUR USD Trade accounts receivable 1 580 10 172 - 2 334 Other accounts receivable 4 1 503 - 1 094 Cash and cash equivalents 128 16 375 13 4 347 Bank loans - (40 206) - (38 691) Trade accounts payable (3) (231) (3) (101) Other liabilities and accounts payable (42) (7) (14) - Net exposure 1 667 (12 394) (4) (31 017) A weakening of the Ukrainian hryvnia against the following currencies as at 31 December would have decreased pre- tax profit as shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% EUR 6 492 (14) 167 (0) pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% USD (48 277) (95 909) (1 239) (3 102) A weakening of the Ukrainian hryvnia against the EUR by 10% as at 31 December 2022 would have increased total equity by UAH 5,323 thousand or EUR 137 thousand (31 December 2021: decreased total equity by UAH 11 thousand or EUR 0.3 thousand). A weakening of the Ukrainian hryvnia against the USD by 10% as at 31 December 2022 would have decreased total equity by UAH 39,587 thousand or EUR 1,016 thousand (31 December 2021: UAH 78,645 thousand or EUR 2,543 thousand). Strengthening of the Ukrainian hryvnia against the above currencies as at 31 December would have had the equal but opposite effect on the above currencies to the amounts shown above, on the basis that all other variables remain constant. During the year ended 31 December 2022 the Ukrainian Hryvnia depreciated against the EUR and USD by 25,96% and 34,06% respectively (2021: appreciated against the EUR and USD by 10.99% and 3.52% respectively). As a result, during the year ended 31 December 2022 the Group recognised a net foreign exchange loss in the amount of UAH 203,955 thousand (2021: net foreign exchange gain in the amount of UAH 34,926 thousand) in the consolidated income statement. ) Interest rate risk Changes in interest rates impact primarily borrowings by changing either their fair value (fixed rate debt) or future cash flows (variable rate debt). At 31 December the interest rate profile of interest bearing financial instruments is as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Fixed rate instruments Financial liabilities (2 163 430) (690 576) (55 541) (22 331) Variable rate instruments Financial liabilities (512 672) (492 738) (13 162) (15 935) The floating interest rates reflect the real market price for the facility utilized by the Group which is often based on the 3 months and 6 months London interbank offered rate (\u201cLIBOR\u201d) for loans nominated in US dollars. Loans and borrowings of the Group at variable rates are exposed to 3m and 6m LIBOR rates, which are due to cease in June 2023. During the year ended 31 December 2022, the management established a transition plan and management holds discussions with banks to determine the timing and benchmark for the transition. Management expects that the impact of alternative benchmark will not have material impact on the Group. Currently the Group does not use any cash flow hedges. The Group does not account for any fixed rate financial assets and liabilities at fair value through profit or loss, and the Group does not have any derivatives (interest rate swaps) that designate as hedging instruments under a fair value hedge accounting model. Sensitivity of the Group\u2019s profit before tax to a reasonably possible change in interest rates, with all other variables held constant, through the impact on variable rate instruments, is as follows: Increase (decrease) in interest rate (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Libor 3m, 6m 1,00% 5 127 4 927 132 159 Libor 3m, 6m -1,00% (5 127) (4 927) (132) (159) Sensitivity of the Group\u2019s equity to a reasonably possible change in interest rates, with all other variables held constant, through the impact on variable rate instruments, is as follows: Increase (decrease) in interest rate (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Libor 3m, 6m 1,00% 4 204 4 040 108 130 Libor 3m, 6m -1,00% (4 204) (4 040) (108) (130) g) Other market price risk The Group does not enter into commodity contracts other than to meet expected usage and sale requirements; such contracts are not settled net. h) Agricultural risk The agricultural business of the Group is exposed to significant risks associated with outbreaks of livestock diseases and loss of the crop because of unfavourable weather conditions. Epidemiological surveillance system adopted by the Group minimizes the risks associated with the disease of cattle. The loss of harvests is minimized at the expense of reseeding of damaged winter crops with spring crops and a partial harvest insurance .",
"dimensions": {
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-71": {
"value": "e) Currency risk The Group is exposed to currency risk on sales, purchases and borrowings that are denominated in a currency other than the respective functional currencies of the Group entities, which is primarily the Ukrainian hryvnia. The currencies in which these transactions primarily are denominated are U.S. dollars and EUR. In order to hedge exposure to foreign currency risk, management attempts to balance the amount of payments in foreign currencies, including debt repayments, with inflows in hard currencies from exports sales. The exposure to foreign currency risk is as follows: (in thousands of Ukrainian hryvnias) 2022 2021 EUR USD EUR USD Trade accounts receivable 61 533 396 221 - 72 176 Other accounts receivable 145 58 553 - 33 841 Cash and cash equivalents 4 996 637 824 392 134 440 Bank loans - (1 566 083) - (1 196 416) Trade accounts payable (104) (8 993) (83) (3 126) Other liabilities and accounts payable (1 650) (288) (446) - Net exposure 64 920 (482 766) (137) (959 085) n thousands of Euros) 2022 2021 EUR USD EUR USD Trade accounts receivable 1 580 10 172 - 2 334 Other accounts receivable 4 1 503 - 1 094 Cash and cash equivalents 128 16 375 13 4 347 Bank loans - (40 206) - (38 691) Trade accounts payable (3) (231) (3) (101) Other liabilities and accounts payable (42) (7) (14) - Net exposure 1 667 (12 394) (4) (31 017) A weakening of the Ukrainian hryvnia against the following currencies as at 31 December would have decreased pre- tax profit as shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% EUR 6 492 (14) 167 (0) pre-tax profit (Effect in thousands of Ukrainian hryvnias) (Effect in thousands of Euros) 2022 2021 2022 2021 Weakening of UAH, % 10% 10% 10% 10% USD (48 277) (95 909) (1 239) (3 102) A weakening of the Ukrainian hryvnia against the EUR by 10% as at 31 December 2022 would have increased total equity by UAH 5,323 thousand or EUR 137 thousand (31 December 2021: decreased total equity by UAH 11 thousand or EUR 0.3 thousand). A weakening of the Ukrainian hryvnia against the USD by 10% as at 31 December 2022 would have decreased total equity by UAH 39,587 thousand or EUR 1,016 thousand (31 December 2021: UAH 78,645 thousand or EUR 2,543 thousand). Strengthening of the Ukrainian hryvnia against the above currencies as at 31 December would have had the equal but opposite effect on the above currencies to the amounts shown above, on the basis that all other variables remain constant. During the year ended 31 December 2022 the Ukrainian Hryvnia depreciated against the EUR and USD by 25,96% and 34,06% respectively (2021: appreciated against the EUR and USD by 10.99% and 3.52% respectively). As a result, during the year ended 31 December 2022 the Group recognised a net foreign exchange loss in the amount of UAH 203,955 thousand (2021: net foreign exchange gain in the amount of UAH 34,926 thousand) in the consolidated income statement. ",
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"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-73": {
"value": "i) Fair values of financial instruments The fair value of financial instruments that are traded in active markets at each reporting date is determined by reference to quoted market prices or dealer price quotations (bid price for long positions and ask price for short positions), without any deduction for transaction costs. This fair value is within level 1 of fair value hierarchy. For financial instruments not traded in an active market, the fair value is determined using appropriate valuation techniques. Such techniques may include using recent arm\u2019s length market transactions; reference to the current fair value of another instrument that is substantially the same; discounted cash flow analysis or other valuation models and are within level 2 or 3 of fair value hierarchy. As at 31 December 2022 the fair value of the Group's borrowings with fixed interest rate approximates UAH 288,154 thousand (EUR 7,398 thousand), their carrying value amounted of UAH 427,103 thousand (EUR 10,965 thousand). As at 31 December 2021 the fair value of the Group's borrowings with fixed interest rate approximates their fair values. As at 31 December 2022 and 2021, the carrying value of the Group's borrowings with floating interest rate and other financial instruments approximates their fair values. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-72": {
"value": ") Tax and legal matters The Group\u2019s operations are concentrated in Ukraine. Ukrainian legislation and regulations regarding taxation and other operating matters continue to evolve as part of an economy in transition. Legislation and regulations are not always clearly written and their interpretation is subject to the opinions of local, regional and national authorities, and other governmental bodies. Instances of inconsistent opinions are not unusual. As at 31 December 2022, management estimates that the Group has possible liabilities from exposure to other than remote tax risks of UAH 178,575 thousand or EUR 4,584 thousand (31 December 2021: UAH 60,241 thousand or EUR 1,948 thousand). These exposures primarily relate to ongoing litigations with regards to certain challenges from tax authorities, where the latter assessed the Group with additional CPT and VAT liabilities plus penalties. Management believes that based on the past history of court resolutions of similar lawsuits by the Group, it is unlikely that a significant settlement will arise out of such lawsuits and no respective provision is required in the Group\u2019s financial statements as of the reporting date. Companies of the Group have significant controlled operations which are governed by transfer pricing rules. Such operations include export trade operations of agricultural products, as well as interest expenses and royalty. Specified operations are conducted both with related parties - non-residents, and third parties from low-taxing jurisdiction. In the absence of common methodology for transfer pricing in Ukraine, as well as established judiciary practice in the sphere of the transfer pricing, there are risks that the approach of tax authorities in the treatment of controlled operations will be different from approach applied by the companies of the Group. If the tax authorities establish failure to comply with these rules, they may demand transfer pricing adjustments. If substantial transfer pricing adjustments were upheld by the relevant Ukrainian authorities or courts and implemented, the Group's financial results could be adversely affected; however, the potential amount could not be estimated reliably. Given that the risks can materialise during seven years from the date of submission of the appropriate income tax returns. According to Ukrainian legislation land lease agreements should be registered by state authorities. As at 31 December 2022 and 31 December 2021 the Group had a number of land lease agreements in respect of which registration procedure was not finalised. This includes both lease agreements that were not temporarily registered due to lengthy procedure of registration and which would not be registered at all. Therefore in respect of these agreements there is a risk of collusion by rivals and/or lessors to cancel the right of the Group to lease the land plots according to these agreements. Total land area leased according to unregistered agreements as at 31 December 2022 comprised 10 thousand hectares which constituted approximately 5% of the total land lease area of the Group and right-of-use assets and lease liability recognised in respect of these agreements as at 31 December 2022 comprised UAH 108,069 thousand or EUR 2,774 thousand and UAH 114,437 thousand or EUR 2,938 thousand respectively (31 December 2021: UAH 124,699 thousand or EUR 4,033 thousand and UAH 126,560 thousand or EUR 4,093 thousand). The Group\u2019s operations and financial position will continue to be affected by Ukrainian political developments including the application of existing and future legislation and tax regulations. Management believes that the Group has complied with all regulations and paid or accrued all taxes that are applicable. In the ordinary course of business, the Group is subject to various legal actions and complaints. Management believes that the ultimate liability, if any, arising from such actions or complaints will not have a material adverse effect on the financial condition or the results of the Group's operations. Where the risk of outflow of resources is probable, the Group has accrued liabilities based on management\u2019s best estimate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-74": {
"value": "23. RELATED PARTY TRANSACTIONS The Group enters into transactions with related parties in the ordinary course of business. Related parties comprise the Group\u2019s shareholders, companies that are under control of the Group\u2019s shareholders, key management personnel and their close family members and companies that are controlled or significantly influenced by the shareholders. Prices for related party transactions are determined on a market basis. The following table summarises transactions that had been entered into with the companies under control of one of the shareholders with significant influence over the Group for the year ended 31 December 2022: (in thousands of Ukrainian hryvnias ) (in thousands of Euros) 2022 2021 2022 2021 Sales to related parties 14 885 9 619 438 298 Purchases from related parties 59 282 47 216 1 744 1 462 Cash proceeds from financial aid 70 730 - 2 081 - Repayment of financial aid 17 890 - 526 - Other transaction with related parties* 4 435 - 130 - *During the year ended 31 December 2022 the Group provided non-refundable financial assistance to a related charitable foundation in amount of UAH 4,435 thousand or EUR 130 thousand. The following tables summarise balances with the companies under control of one of the shareholders with significant influence over the Group as at 31 December 2022: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Long-term advances to suppliers 5 971 5 971 153 193 Other long-term receivables 1 324 1 655 34 54 Other receivables 490 319 13 10 Advances to suppliers 32 11 1 - Trade accounts receivable 7 91 - 3 Amounts owed by related parties 7 824 8 047 201 260 (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Borrowings from non-financial institutions 127 803 95 413 3 281 3 086 Financial aid 52 840 - 1 357 - Trade accounts payable 4 978 3 090 128 100 Advances received from customers 2 769 686 71 22 Amounts owed to related parties 188 390 99 189 4 837 3 208 Other transactions As at 31 December 2022, the Group had a USD denominated loan from the entity under control of the same controlling shareholder of UAH 127,803 thousand (2021: UAH 95,413 thousand) or EUR 3,281 thousand (2021: EUR 3,086 thousand) (including interest payable) bearing an interest of 4.0% p.a. The Group rented an office premises from the related party under control of the shareholder with significant influence over the Group and accounted for these lease agreements according IFRS 16. As at 31 December 2022, the Group had the lease liability in the amount of UAH 283,649 thousand or EUR 7,283 thousand and respective right-of-use asset in the amount of UAH 226,956 thousand or EUR 5,827 thousand (2021: UAH 209,153 thousand or EUR 6,764 thousand and UAH 174,510 thousand or EUR 5,643 thousand respectively) (Note 6). During the year ended 31 December 2022 the Group recognised a depreciation charge of right-of-use asset in the amount of UAH 18,453 thousand or EUR 540 thousand as part of the General and administrative expenses (2021: UAH 14,772 thousand or EUR 462 thousand) (Note 6 and Note 16). During the year ended 31 December 2022 the interest expense was charged in the amount of UAH 47,671 thousand or EUR 1,410 thousand (2021: UAH 31,823 thousand or EUR 986 thousand) (Note 6 and Note 19). Management remuneration The remuneration received by executive and non-executive Board members is specified below: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Viktor Ivanchyk 12 483 23 738 360 742 Viktor Gladky 9 770 16 364 276 511 Howard Dahl 2 350 2 471 75 75 Gilles Mettetal 1 253 1 318 40 40 Marc van Campen 1 253 1 318 40 40 Arslan Huseyin 1 263 1 318 40 40 Savvas Sotiri Perikleous - - - - Markiyan Markevych - - - - 28 372 46 527 831 1 448 Key management are those having the authority and responsibility for planning, directing and controlling the activities of the Group (totalling six persons). Mr.Marc van Campen was acting as the Executive Director until 16 September 2022. Mr. Savvas Sotiri Perikleous was acting as the Executive Director from 16 September 2022. Mr.Arslan Huseyin was acting as the Non-Executive Director until 26 October 2022. Mr.Markiyan Markevych was acting as the Non-Executive Director from 27 October 2022. Remuneration of Mr. Savvas Sotiri Perikleous and Mr. Markiyan Markevych acting in the capacity of Directors of the Group will be formalized at the next Annual General Shareholders meeting. Executive Directors who take part in a day-to-day operating activity of the Company, are entitled to a remuneration package consisting of an annual fixed and variable remuneration. Variable remuneration comprises long-term incentives based on a share option plan and short-term incentives in the form of bonuses. Remuneration of key management for the year ended 31 December 2022 was UAH 28,372 thousand or EUR 831 thousand (2021: UAH 46,527 thousand or EUR 1,448 thousand). This remuneration consisted of two components: fixed remuneration of UAH 28,372 thousand or EUR 831 thousand (2021: UAH 26,512 thousand or EUR 848 thousand), variable remuneration in the form of bonuses which were not accrued for Mr.Ivanchyk (2021: UAH 12,012 thousand or EUR 360 thousand) and for Mr.Gladky (2021: 8,003 thousand or EUR 240 thousand). In addition to the above expenses on the long-term incentive plan (\u201cLTI\u201d) for the year ended 31 December 2022 which were accrued for Mr.Ivanchyk in the amount of UAH 15,680 thousand or EUR 300 thousand (2021: UAH 19,376 thousand or EUR 600 thousand) and for Mr.Gladky in the amount of UAH 13,474 thousand or EUR 275 thousand (2021: UAH 13,402 thousand or EUR 415 thousand). The Company did not grant loans, advance payments or guarantees to the members of the Board of Directors or any family member of such persons. In 2022 fixed remuneration accrued for Mr.Ivanchyk in the amount of UAH 12,483 thousand or EUR 360 thousand, part of which in the amount of UAH 7,791 thousand or EUR 228 thousand was transferred to a charity fund at Mr.Ivanchyk\u2019s request. This amount was included in the table above. In 2022 the fixed remuneration accrued for Mr.Gladky in the amount of UAH 9,770 thousand or EUR 276 thousand, part of which in the amount of UAH 1,073 thousand or EUR 31 thousand was transferred to a charity fund at Mr.Gladky request. This amount is included in the table above. The accumulated balance in equity for key management personnel presented by share-based incentive plans as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Viktor Ivanchyk 35 056 19 376 900 600 Viktor Gladky 26 876 13 402 690 415 61 932 32 778 1 590 1 015 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-817": {
"value": "Management remuneration The remuneration received by executive and non-executive Board members is specified below: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Viktor Ivanchyk 12 483 23 738 360 742 Viktor Gladky 9 770 16 364 276 511 Howard Dahl 2 350 2 471 75 75 Gilles Mettetal 1 253 1 318 40 40 Marc van Campen 1 253 1 318 40 40 Arslan Huseyin 1 263 1 318 40 40 Savvas Sotiri Perikleous - - - - Markiyan Markevych - - - - 28 372 46 527 831 1 448 Key management are those having the authority and responsibility for planning, directing and controlling the activities of the Group (totalling six persons). Mr.Marc van Campen was acting as the Executive Director until 16 September 2022. Mr. Savvas Sotiri Perikleous was acting as the Executive Director from 16 September 2022. Mr.Arslan Huseyin was acting as the Non-Executive Director until 26 October 2022. Mr.Markiyan Markevych was acting as the Non-Executive Director from 27 October 2022. Remuneration of Mr. Savvas Sotiri Perikleous and Mr. Markiyan Markevych acting in the capacity of Directors of the Group will be formalized at the next Annual General Shareholders meeting. Executive Directors who take part in a day-to-day operating activity of the Company, are entitled to a remuneration package consisting of an annual fixed and variable remuneration. Variable remuneration comprises long-term incentives based on a share option plan and short-term incentives in the form of bonuses. Remuneration of key management for the year ended 31 December 2022 was UAH 28,372 thousand or EUR 831 thousand (2021: UAH 46,527 thousand or EUR 1,448 thousand). This remuneration consisted of two components: fixed remuneration of UAH 28,372 thousand or EUR 831 thousand (2021: UAH 26,512 thousand or EUR 848 thousand), variable remuneration in the form of bonuses which were not accrued for Mr.Ivanchyk (2021: UAH 12,012 thousand or EUR 360 thousand) and for Mr.Gladky (2021: 8,003 thousand or EUR 240 thousand). In addition to the above expenses on the long-term incentive plan (\u201cLTI\u201d) for the year ended 31 December 2022 which were accrued for Mr.Ivanchyk in the amount of UAH 15,680 thousand or EUR 300 thousand (2021: UAH 19,376 thousand or EUR 600 thousand) and for Mr.Gladky in the amount of UAH 13,474 thousand or EUR 275 thousand (2021: UAH 13,402 thousand or EUR 415 thousand). The Company did not grant loans, advance payments or guarantees to the members of the Board of Directors or any family member of such persons. In 2022 fixed remuneration accrued for Mr.Ivanchyk in the amount of UAH 12,483 thousand or EUR 360 thousand, part of which in the amount of UAH 7,791 thousand or EUR 228 thousand was transferred to a charity fund at Mr.Ivanchyk\u2019s request. This amount was included in the table above. In 2022 the fixed remuneration accrued for Mr.Gladky in the amount of UAH 9,770 thousand or EUR 276 thousand, part of which in the amount of UAH 1,073 thousand or EUR 31 thousand was transferred to a charity fund at Mr.Gladky request. This amount is included in the table above. The accumulated balance in equity for key management personnel presented by share-based incentive plans as at 31 December are as follows: (in thousands of Ukrainian hryvnias) (in thousands of Euros) 2022 2021 2022 2021 Viktor Ivanchyk 35 056 19 376 900 600 Viktor Gladky 26 876 13 402 690 415 61 932 32 778 1 590 1 015 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-75": {
"value": "24. EVENTS SUBSEQUENT TO THE REPORTING DATE In February 2023 a new subsidiary ASTARTA TRADING PLC was incorporated under the Company Law, Cap. 113 as a limited liability company and registered in Nicosia, Cyprus.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:724500R38HLH2G58KQ51",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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}
}
}