Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Standards and Amendments to Standards and Interpretations

New accounting standards and amendments to standards or interpretations effective as of January 1, 2026:

Standard		Name		Effective date
IFRS 9 & IFRS 7		Amendments to IFRS 9 and IFRS 7 - Financial Instruments: Classification and measurement of financial instruments		Jan. 01, 2026
IFRS 9 & IFRS 7		Amendments to IFRS 9 and IFRS 7 - Financial Instruments: Contracts referencing nature-dependent electricity		Jan. 01, 2026

The standards and amendments to standards and interpretations below have been published by the IASB but are not mandatorily effective for annual periods beginning on or after January 1, 2026. ADSE has therefore not early adopted them.

Standard		Name		Effective date
IFRS 18		Presentation and Disclosure in Financial Statements		Jan. 01, 2027
IFRS 19		Subsidiaries without Public Accountability: Disclosures		Jan. 01, 2027