These condensed consolidated interim financial statements for the six-month ended June 30, 2026 have been prepared in accordance with International Accounting standard (“IAS”) 34, “Interim Financial Reporting” as issued by the IASB. The interim report does not include all of the notes normally included in the annual consolidated financial statements prepared in accordance with International Financial Reporting Standards (“IFRS”) Accounting Standards as issued by the International Accounting Standards Board (“IASB”). Accordingly, this report should be read in conjunction with the annual consolidated financial statements for the year ended December 31, 2025. The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, except for the adoption of new and amended IFRS as set out below.

IFRS 9 and IFRS 7		Classification and Measurement of Financial Instruments and Contracts Referencing Nature-dependent Electricity (amendments)
IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7		Annual Improvements to IFRS Accounting Standards — Volume 11

The adoption of the amendments to standards and annual improvements does not have material impact on the condensed consolidated interim financial statements of the Group.

			Effective for annual periods beginning on or after
IFRS 18	Presentation and Disclosure in Financial Statements		January 1, 2027
IFRS 19	Subsidiaries without Public Accountability: Disclosures		January 1, 2027
IAS 21	Translation to a Hyperinflationary Presentation Currency (amendments)		January 1, 2027
IFRS 20	Regulatory Assets and Regulatory Liabilities		January 1, 2029
IFRS 10 and IAS 28	Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (amendments)		To be determined

The Group is in the process of making an assessment of the impact of these new standards and amendments to standards upon initial application. The adoption of IFRS 18 will not affect the recognition or measurement of items in the condensed consolidated interim financial statements. It mainly has impacts on presentation and disclosure of income and expenses and adds new disclosure requirements on management—defined performance measures. Except for IFRS 18, none of these is expected to have significant impact on the Group in the current or future reporting periods and on foreseeable future transactions.