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Basis of preparation and presentation of financial statements | 6 Months Ended
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Jun. 30, 2026
Basis of Preparation [Abstract] |
Basis of preparation and presentation of financial statements | Basis of preparation and presentation of financial statements The unaudited condensed consolidated interim financial information as of June 30, 2026 and 2025 have been prepared in accordance with IAS 34 Interim Financial Reporting, as issued by International Accounting Standards Board (IASB), and should be read in conjunction with the Group´s last annual consolidated financial statements as of and for the year ended December 31, 2025 (“last annual financial statements”). They do not include all the information required for a complete set of financial statements prepared in accordance with IFRS Accounting Standards. However, selected explanatory notes are included to describe events and transactions that are significant to an understanding of the changes in the Group´s financial position and performance since the last annual financial statements. In preparing these interim financial statements, management has made judgments and estimates about the future that affect the application of the Group's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. The significant judgments made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements. 2.1 New standards, amendments and interpretations a.Standards, amendments and interpretations recently issued and adopted by the Group IFRS 9 and IFRS 7 – Classification, Measurement and Disclosure of Financial Instruments. Effective January 1, 2026, amendments to IFRS 9 – Financial Instruments and IFRS 7 – Financial Instruments: Disclosures became applicable, clarifying certain requirements related to the recognition, derecognition, classification and disclosure of financial instruments, including financial assets with contingent features and contracts referencing nature-dependent electricity. The Group is assessing the impacts of adopting these amendments and, to date, no material impacts have been identified on its unaudited condensed consolidated interim financial statements, other than potential enhancements to the required disclosures. b.New standards, amendments and interpretations that are not yet effective IFRS 18 - Presentation and Disclosure of Financial Statements. As disclosed in the Group’s annual consolidated financial statements as of December 31, 2025, IFRS 18 – Presentation and Disclosure of Financial Statements will replace IAS 1 – Presentation of Financial Statements and will be effective for annual reporting periods beginning on or after January 1, 2027. The Group has started its implementation project and is assessing the expected impacts of IFRS 18 on its consolidated financial statements. Based on the assessment performed to date, IFRS 18 is not expected to affect the recognition or measurement of assets, liabilities, income or expenses. However, the standard is expected to affect the presentation and disclosure of financial information, particularly the structure of the statement of profit or loss, the classification of income and expenses into the new categories, the presentation of newly defined subtotals and the disclosure of management performance measures, when applicable. The Group will continue to assess the impacts of the new standard and will update its disclosures as the implementation project progresses and the impacts become known or can be reasonably estimated.

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