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v3.25.1

IFRSs | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
IFRSs |
| 3. | Application of new and revised International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), International Financial Reporting Interpretations Committee (“IFRIC”) Interpretations and Standing Interpretations Committee (“SIC”) Interpretations issued by the International Accounting Standards Board (“IASB”), (collectively, “IFRSs”)
IFRSs
| a) | Amendments to IFRSs and the new interpretation that are mandatorily effective for the current year
New standards, interpretations, and amendments |  | Effective date issued by IASB
Amendments to IFRS 16 | Lease Liability in a Sale and Leaseback |  | January 1, 2024
Amendments to IAS 1 | Classification of liabilities as Current or Non-Current and Non-current Liabilities with Covenants |  | January 1, 2024
Amendments to IAS 7 and IFRS 7 | Statement of Cash Flows and Financial Instruments: Disclosures – Supplier Finance Arrangements |  | January 1, 2024
Amendments to IAS 21 | Lack of Exchangeability |  | January 1, 2025
The Group has adopted the above new standards, interpretations and amendments as of the effective date. Based on the Group’s assessment, the above standards and interpretations have no significant impact on the Group’s financial position and financial performance.
| b) | New standards, interpretations and amendments in issue but not yet effective
Not Yet Effective Standards, Interpretations, and Amendments |  | Effective date issued by IASB
Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7 | Annual Improvements to IFRS Accounting Standards |  | January 1, 2026
Amendments to IFRS 9 | Amendments to the Classification and Measurement of Financial Instruments |  | January 1, 2026
Amendments to IFRS 7 |  |  |
Amendments to IFRS 18 | Presentation and Disclosure in Financial Statements |  | January 1, 2027
Amendments to IFRS 19 | Subsidiaries without Public Accountability: Disclosures |  | January 1, 2027
Amendments to IFRS 10 | Sale or contribution of assets between an investor and its associate or joint venture |  | To be determined by IASB
Amendments to IAS 28 |  |  |
The Group expects to adopt the above new standards, interpretations and amendments as of the effective date and expects no significant impact on the Group’s audited consolidated financial statements based on the Group’s assessment.

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