v3.26.1
New and amended standards and interpretations (Tables)
6 Months Ended
Jun. 30, 2026
Disclosure of expected impact of initial application of new standards or interpretations [abstract]  
New and amended standards and interpretations
Further, at the date of authorization of these financial statements, On has not applied the following new and revised IFRS Standards that have been issued by the IASB but are not yet effective:
DescriptionStandard ReferenceIASB Effective Date
Presentation and Disclosure in Financial Statements
IFRS 18
January 1, 2027
Fair Value Option for Investments in Associates and Joint VenturesAmendments to IAS 28January 1, 2027
IFRS 20 Regulatory Assets and Regulatory LiabilitiesIFRS 20January 1, 2029