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- References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 133
-Subparagraph a
-Clause iv
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_133_a_iv&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 99
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_99&doctype=Standard
-URIDate 2025-03-27

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The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2025-01-01
-Paragraph 130
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2025-en-r&anchor=para_130_e&doctype=Standard
-URIDate 2025-03-27

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The weighted average cost of capital used as an assumption in the asset impairment recovery.

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Decrease in selling prices for impairment calculations

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Decrease in volumes for impairment calculations

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Percentage of decrease in weighted average cost of capital.

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Escalated tax rates for Scope 1 GHG emissions

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Increase (decrease) in basic tax free emission allowance for every five years

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Increase (decrease) in estimated gas volumes

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The increase (decrease) in exchange rate.

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Increase (decrease) in price of Brent crude for impairment calculations

No definition available.

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The increase (decrease) in recoverable amount due to change in exchange rate.

No definition available.

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The increase (decrease) in recoverable amount due to change in price of brent crude.

No definition available.

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Increase (decrease) in recoverable amount of CGU due to change in volumes

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Increase (decrease) in recoverable amount of CGU due to decrease in selling prices

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Increase (decrease) in recoverable amount of CGU due to decrease in volumes

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Increase (decrease) in recoverable amount of CGU due to increase in volumes

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The amount of increase (decrease) in value in use due to decrease in weighted average cost of capital.

No definition available.

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The amount of increase (decrease) in value in use due to increase in weighted average cost of capital.

No definition available.

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Increase (decrease) in volumes for impairment calculations

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Increase in volumes for impairment calculations

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Percentage of increase in weighted average cost of capital.

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Represents the number of years of projections of volume and earnings are met.

No definition available.

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Percentage of reduction in greenhouse gas (GHG) emission as targeted by the company.

No definition available.

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Represents the targeted production volumes assumed by emission reduction roadmap in 2030.

No definition available.

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Represents the targeted production volumes assumed by emission reduction roadmap post 2034.

No definition available.

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