| Schedule of new and amended standards adopted by the Group |
| | | | | | | | | | | | | | | New standards, Interpretations and amendments adopted by the Group | Effective date | Effects | | | | IFRS 7 & IFRS 9 | Amendments IFRS 9 and IFRS 7 regarding the classification and measurement of financial instruments | January 1, 2026 | none | | | | Annual improvements to IFRS – Volume 11 | Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards: Hedge accounting by a first-time adopter | January 1, 2026 | none | | | | Amendments to IFRS 7 Financial Instruments: Disclosures: Gain or loss on derecognition, Disclosure of deferred difference between fair value and transaction price, Introduction and credit risk disclosures | January 1, 2026 | none | | | | Amendments to IFRS 9 Financial Instruments: Lessee derecognition of lease liabilities, Transaction price | January 1, 2026 | none | | | | Amendments to IFRS 10 Consolidated Financial Statements: Determination of a ‘de facto agent’ | January 1, 2026 | none | | | | Amendments to IAS 7 Statement of Cash Flows: Cost method | January 1, 2026 | none | | | | IFRS 7 & IFRS 9 | Amendments IFRS 9 and IFRS 7 regarding the application of the ‘own use’ exemption to Power Purchase Agreements (PPAs) | January 1, 2026 | none | | | | Editorial Corrections (various) | Periodically issued IASB Editorial Corrections and changes to IFRSs and other pronouncements. | June 30, 2026 | none | | | | | | | | |
| | | | | | | | | | | | | New standards, Interpretations and amendments | Effective date | Effects | | IFRS 18 | New standard, IFRS 18 Presentation and Disclosures in Financial Statements | January 1, 2027 | under assessment | | IFRS 19 | New standard, IFRS 19 Subsidiaries without Public Accountability: Disclosures | January 1, 2027 | none | | Third edition of the IFRS for SMEs | The third edition of the standard includes the following major amendments:
amended section 2 Concepts and Pervasive Principles
amended section 9 Consolidated and Separate Financial Statements
amended section 11 Basic Financial Instruments and section 12 Other Financial Instrument Issues (combined into one section)
new Section 12 Fair Value Measurement
amended section 19 Business Combinations and Goodwill
amended section 23 Revenue | January 1, 2027 | none | | IFRS 19 | The amendments cover new or amended IFRS Accounting Standards issued between 28 February 2021 and 1 May 2024 that were not considered when IFRS 19 Subsidiaries without Public Accountability: Disclosures was first issued. | January 1, 2027 | none | | IAS 21 | The amendments clarify how companies should translate financial statements from a non-hyperinflationary currency into a hyperinflationary one. | January 1, 2027 | none | | | | | | IAS 28 | The amendments provide clarity about which entities are eligible to measure investments using the fair value option in IAS 28. | January 1, 2027 | none | | IFRS 20 | IFRS 20 requires an entity that is subject to a regulatory agreement to provide information about its regulatory assets, regulatory liabilities, regulatory income and regulatory expense. | January 1, 2029 | none | | | | | | | | | | | | | | | | |
|