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Financial Assets at Fair Value Through Profit or Loss

6 Months Ended

Jun. 30, 2023

Financial Assets at Fair Value Through Profit or Loss [Abstract]

Financial assets at fair value through profit or loss

Note 8 — Financial assets at fair value through profit or loss

The Group classifies the following financial assets at fair value through profit or loss (FVPL):

● Equity investments that are held for trading.

Financial assets mandatorily measured at FVPL include the following:

		June 30, 2023				December 31, 2022
		EUR				EUR
Current Assets
US listed equity securities			123,670				-

During the year, the following gains/(losses) were recognised in profit or loss:

		June 30, 2023				December 31, 2022
		EUR				EUR
Fair value gains/ (losses) on equity investments at FVPL recognised in other gains/ (losses)			27,186			-

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- References

No definition available.

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- Definition

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

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