New Standards and Amendments issued by the IASB and applicable to the Group from January 1, 2026 | | | New IFRS Standards and Amendments to existing standards | | Effective date | IFRS 7 and IFRS 9 Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) | | January 1, 2026 | IFRS 7 and IFRS 9 Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) | | January 1, 2026 | Annual Improvements to IFRS Accounting Standards – Volume 11 | | January 1, 2026 |
New standards, amendments and interpretations not yet effective | | | New IFRS Standards and Amendments to existing standards | | Effective date | IFRS 18 Presentation and Disclosure in Financial Statements | | January 1, 2027 | IFRS 19 Subsidiaries without Public Accountability: Disclosures | | January 1, 2027 | IFRS 19 Subsidiaries without Public Accountability: Disclosures (Amendments to IFRS 19) | | January 1, 2027 | IAS 21 Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) | | January 1, 2027 |
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