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Standards issued but not yet effective (Tables)

12 Months Ended

Dec. 31, 2025

Standards issued but not yet effective

Schedule of standards issued

Amendments to IAS 21		The Effects of Changes in Foreign Exchange Rates
Amendments to IFRS 16		Leases regarding sale and leaseback transactions
Annual Improvements to IFRS Standards 2022–2024 Cycle		Disclosure contents such as financial instruments and consolidated financial statements.

Amendments		Effective for annual periods beginning on or after
Amendments to the IFRS 9 and IFRS 7: Amendments to the Classification and Measurement of Financial Instruments*		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 IAS 21. The Effects of Changes in Foreign Exchange Rates: Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency		January 1, 2027