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RECENT ACCOUNTING PRONOUNCEMENTS | 12 Months Ended
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Dec. 31, 2025
Recent Accounting Pronouncements |
RECENT ACCOUNTING PRONOUNCEMENTS | NOTE 3 — RECENT ACCOUNTING PRONOUNCEMENTS RECENT ACCOUNTING STANDARDS
Recently Adopted Accounting Standards |  | Effective for periods beginning on or after
Amendments to IAS 21 - Lack of Exchangeability |  | January 1, 2025
The Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial application.
Recent Accounting Standards Not Yet Adopted |  | Effective for periods beginning on or after
Amendments to IFRS 7 and IFRS 9 - Classification and measurement of Financial Instruments |  | January 1, 2026
Amendments to IFRS 7 and IFRS 9 - Contracts Referencing Nature-dependent Electricity |  | January 1, 2026
Annual improvements to IFRS Accounting Standard-Volume 11 |  | January 1, 2026
IFRS 18 Presentation and Disclosure in Financial Statements |  | January 1, 2027
IFRS 19 Subsidiaries without Public Accountability: Disclosures |  | January 1, 2027
Amendments to IFRS 10 Consolidated Financial Statements and IFRS 28 Investments in Associates and Joint Ventures: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |  | Date to be determined
IFRS 18 will replace IFRS 1 Presentation of Financial Statements, introducing new requirements that will help to achieve comparability of the financial performance of similar entities and provide more relevant information and transparency to users. Even though IFRS 18 will not impact the recognition or measurement of items in the financial statements, its impacts on presentation and disclosure are expected to be pervasive, in particular those related to the statement of financial performance (comprising of the statement of profit or loss and other comprehensive income) and providing management-defined performance measures within the financial statements. Although the adoption of IFRS 18 will have no impact on the Group’s net profit, the Group expects that grouping items of income and expenses in the statement of profit or loss into the new categories will impact how operating profit is calculated and reported. The line items presented on the primary financial statements might change as a result of the application of the concept of ‘useful structured summary’ and the enhanced principles on aggregation and disaggregation. Management is currently assessing the detailed implications of applying the new standard on the Group’s consolidated financial statements.

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- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2024-01-01 -Paragraph 30 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2024-en-r&anchor=para_30_b&doctype=Standard -URIDate 2024-03-27 + Details
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