Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended December 31, 2022

12 Months Ended

Dec. 31, 2022

Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended December 31, 2022

Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended December 31, 2022

37	Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended December 31, 2022

Up to the date of issue of these financial statements, the IASB has issued a number of new or amended standards, which are not yet effective for the year ended December 31, 2022 and which have not been adopted in these financial statements.


				Effective for accounting periods beginning on or after
		IFRS 17 Insurance Contracts and amendments to IFRS 17 Insurance Contracts		January 1, 2023
		Amendments to IAS 1 and IFRS Practice Statement 2, Disclosure of Accounting Policies		January 1, 2023
		Amendments to IAS 8, Definition of Accounting Estimates		January 1, 2023
		Amendments to IAS 12, Deferred Tax related to Assets and Liabilities arising from a Single Transaction		January 1, 2023
		Amendments to IFRS 16, Lease Liabilities in a Sale and Leaseback		January 1, 2024
		Amendments to IAS 1, Non-current Liabilities with Covenants		January 1, 2024
		Amendments to IAS 1, Classification of Liabilities as Current or Non-current		January 1, 2024

The Group is in the process of making an assessment of what the impact of these developments is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a significant impact on the consolidated financial statements.