v3.26.3
Summary of significant accounting policies
 6 Months Ended
Jun. 30, 2026
Summary of significant accounting policies  
Summary of significant accounting policies

3.Summary of significant accounting policies

Changes in accounting policies

New Standards and Amendments issued by the IASB and applicable to the Group from January 1, 2026

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New IFRS Standards and Amendments to existing standards

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Effective date

IFRS 7 and IFRS 9 Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)

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January 1, 2026

IFRS 7 and IFRS 9 Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)

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January 1, 2026

Annual Improvements to IFRS Accounting Standards – Volume 11

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January 1, 2026

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There are no accounting pronouncements which have become effective from January 1, 2026 that have a significant impact on the Interim Condensed Consolidated Financial Statements. The accounting policies applied in these Interim Condensed Consolidated Financial Statements are the same as those applied in the Group’s Annual Consolidated Financial Statements as at and for the year ended December 31, 2025.

New standards, amendments and interpretations not yet effective

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New IFRS Standards and Amendments to existing standards

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Effective date

IFRS 18 Presentation and Disclosure in Financial Statements

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January 1, 2027

IFRS 19 Subsidiaries without Public Accountability: Disclosures

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January 1, 2027

IFRS 19 Subsidiaries without Public Accountability: Disclosures (Amendments to IFRS 19)

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January 1, 2027

IAS 21 Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)

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January 1, 2027

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At the date of authorization of these Interim Condensed Consolidated Financial Statements, a new, but not yet effective, amendment to existing Standard, has been published by the IASB. No amendment has been adopted early by the Group. The management had not yet completed the analysis necessary to assess the impacts of the new standards and the interpretations not yet applicable to the Group.