IFRS Disclosure Guide
12. Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities
Property, plant and equipment
| | 31.12.2025 |
|---|
| Land and buildings | |
| Land | |
| Buildings | |
| Total land and buildings{"Land":"1.0","Buildings":"1.0"}real[] | ∑ |
| |
| Vehicles | |
| Ships | |
| Aircraft | |
| Motor vehicles | |
| {"Ships":"1.0","Aircraft":"1.0","MotorVehicles":"1.0"}real[] | ∑ |
| Fixtures and fittings | |
| Office equipment | |
| Bearer plants | |
| Tangible exploration and evaluation assets | |
| |
| Oil and gas assets | |
| Construction in progress | |
| Owner-occupied property measured using investment property fair value model | |
| Other property, plant and equipment | |
| {"LandAndBuildings":"1.0","Machinery":"1.0","Vehicles":"1.0","FixturesAndFittings":"1.0","OfficeEquipment":"1.0","BearerPlants":"1.0","TangibleExplorationAndEvaluationAssets":"1.0","MiningAssets":"1.0","OilAndGasAssets":"1.0","ConstructionInProgress":"1.0","OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel":"1.0","OtherPropertyPlantAndEquipment":"1.0"}real["LandAndBuildings","Vehicles"] | ∑ |
Intangible assets and goodwill
| | 31.12.2025 |
|---|
| Intangible assets other than goodwill | |
| Brand names | |
| Intangible exploration and evaluation assets | |
| Mastheads and publishing titles | |
| |
| Licences and franchises | |
| Copyrights, patents and other industrial property rights, service and operating rights | |
| Recipes, formulae, models, designs and prototypes | |
| Intangible assets under development | |
| |
| Total intangible assets other than goodwill{"BrandNames":"1.0","IntangibleExplorationAndEvaluationAssets":"1.0","MastheadsAndPublishingTitles":"1.0","ComputerSoftware":"1.0","LicencesAndFranchises":"1.0","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights":"1.0","RecipesFormulaeModelsDesignsAndPrototypes":"1.0","IntangibleAssetsUnderDevelopment":"1.0","OtherIntangibleAssets":"1.0"}real[] | ∑ |
| Goodwill | |
| Total intangible assets and goodwill{"IntangibleAssetsOtherThanGoodwill":"1.0","Goodwill":"1.0"}real["IntangibleAssetsOtherThanGoodwill"] | ∑ |
Investment property
| | 31.12.2025 |
|---|
| Investment property completed | |
| Investment property under construction or development | |
| Total investment property{"InvestmentPropertyCompleted":"1.0","InvestmentPropertyUnderConstructionOrDevelopment":"1.0"}real[] | ∑ |
Investments in subsidiaries, joint ventures and associates reported in separate financial statements
| | 31.12.2025 |
|---|
| Investments in subsidiaries reported in separate financial statements | |
| Investments in joint ventures reported in separate financial statements | |
| Investments in associates reported in separate financial statements | |
| Total investments in subsidiaries, joint ventures and associates reported in separate financial statements{"InvestmentsInSubsidiaries":"1.0","InvestmentsInJointVentures":"1.0","InvestmentsInAssociates":"1.0"}real[] | ∑ |
Investments accounted for using equity method
| | 31.12.2025 |
|---|
| Investments in associates accounted for using equity method | |
| Investments in joint ventures accounted for using equity method | |
| Total investments accounted for using equity method{"InvestmentsInAssociatesAccountedForUsingEquityMethod":"1.0","InvestmentsInJointVenturesAccountedForUsingEquityMethod":"1.0"}real[] | ∑ |
Trade and other non-current receivables
| | 31.12.2025 |
|---|
| Non-current trade receivables | |
| Non-current receivables due from related parties | |
| Non-current receivables due from associates | |
| Non-current receivables due from joint ventures | |
| |
| Non-current prepayments | |
| Non-current lease prepayments | |
| Non-current accrued income other than non-current contract assets | |
| Total non-current prepayments and non-current accrued income other than non-current contract assets{"NoncurrentPrepayments":"1.0","NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets":"1.0"}real[] | ∑ |
| |
| Non-current value added tax receivables | |
| Non-current receivables from sale of properties | |
| Non-current receivables from rental of properties | |
| Other non-current receivables | |
| {"NoncurrentTradeReceivables":"1.0","NoncurrentReceivablesDueFromRelatedParties":"1.0","NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets":"1.0","NoncurrentReceivablesFromTaxesOtherThanIncomeTax":"1.0","NoncurrentReceivablesFromSaleOfProperties":"1.0","NoncurrentReceivablesFromRentalOfProperties":"1.0","OtherNoncurrentReceivables":"1.0"}real["NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets"] | ∑ |
Non-current prepayments and non-current accrued income including non-current contract assets
| | 31.12.2025 |
|---|
| Non-current prepayments | |
| Non-current lease prepayments | |
| Non-current accrued income including non-current contract assets | |
| Non-current contract assets | |
| |
| Total non-current accrued income including non-current contract assets{"NoncurrentContractAssets":"1.0","NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets":"1.0"}real[] | ∑ |
| Total non-current prepayments and non-current accrued income including non-current contract assets{"NoncurrentPrepayments":"1.0","NoncurrentAccruedIncomeIncludingNoncurrentContractAssets":"1.0"}real["NoncurrentAccruedIncomeIncludingNoncurrentContractAssets"] | ∑ |
Miscellaneous non-current assets
| | 31.12.2025 |
|---|
| Non-current net defined benefit asset | |
| Non-current restricted cash and cash equivalents | |
| Non-current derivative financial assets | |
| Non-current finance lease receivables | |
| |
| Non-current programming assets | |
| Non-current investments other than investments accounted for using equity method | |
| Long-term deposits | |
| Other non-current assets | |
Trade and other current receivables
| | 31.12.2025 |
|---|
| Current trade receivables | |
| Current receivables due from related parties | |
| Current receivables due from associates | |
| Current receivables due from joint ventures | |
| |
| Current prepayments | |
| Current advances to suppliers | |
| Current prepaid expenses | |
| Total current prepayments{"CurrentAdvancesToSuppliers":"1.0","CurrentPrepaidExpenses":"1.0"}real[] | ∑ |
| |
| Total current prepayments and current accrued income other than current contract assets{"CurrentPrepayments":"1.0","CurrentAccruedIncomeOtherThanCurrentContractAssets":"1.0"}real["CurrentPrepayments"] | ∑ |
| Current receivables from taxes other than income tax | |
| Current value added tax receivables | |
| Current receivables from sale of properties | |
| |
| Other current receivables | |
| Total trade and other current receivables{"CurrentTradeReceivables":"1.0","TradeAndOtherCurrentReceivablesDueFromRelatedParties":"1.0","CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets":"1.0","CurrentReceivablesFromTaxesOtherThanIncomeTax":"1.0","CurrentReceivablesFromSaleOfProperties":"1.0","CurrentReceivablesFromRentalOfProperties":"1.0","OtherCurrentReceivables":"1.0"}real["CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets"] | ∑ |
Current prepayments and current accrued income including current contract assets
| | 31.12.2025 |
|---|
| Current prepayments | |
| Current advances to suppliers | |
| Current prepaid expenses | |
| Total current prepayments{"CurrentAdvancesToSuppliers":"1.0","CurrentPrepaidExpenses":"1.0"}real[] | ∑ |
| |
| Current contract assets | |
| Current accrued income other than current contract assets | |
| Total current accrued income including current contract assets{"CurrentContractAssets":"1.0","CurrentAccruedIncomeOtherThanCurrentContractAssets":"1.0"}real[] | ∑ |
| Total current prepayments and current accrued income including current contract assets{"CurrentPrepayments":"1.0","CurrentAccruedIncomeIncludingCurrentContractAssets":"1.0"}real["CurrentPrepayments","CurrentAccruedIncomeIncludingCurrentContractAssets"] | ∑ |
Trade and other receivables
| | 31.12.2025 |
|---|
| Trade receivables | |
| Receivables due from related parties | |
| Receivables due from associates | |
| Receivables due from joint ventures | |
| |
| Prepayments | |
| Accrued income other than contract assets | |
| Total prepayments and accrued income other than contract assets{"Prepayments":"1.0","AccruedIncomeOtherThanContractAssets":"1.0"}real[] | ∑ |
| Receivables from taxes other than income tax | |
| |
| Receivables from sale of properties | |
| Receivables from rental of properties | |
| Other receivables | |
| Total trade and other receivables{"TradeReceivables":"1.0","TradeAndOtherReceivablesDueFromRelatedParties":"1.0","PrepaymentsAndAccruedIncomeOtherThanContractAssets":"1.0","ReceivablesFromTaxesOtherThanIncomeTax":"1.0","ReceivablesFromSaleOfProperties":"1.0","ReceivablesFromRentalOfProperties":"1.0","OtherReceivables":"1.0"}real["PrepaymentsAndAccruedIncomeOtherThanContractAssets"] | ∑ |
Prepayments and accrued income including contract assets
| | 31.12.2025 |
|---|
| Prepayments | |
| Accrued income including contract assets | |
| Contract assets | |
| Accrued income other than contract assets | |
| {"ContractAssets":"1.0","AccruedIncomeOtherThanContractAssets":"1.0"}real[] | ∑ |
| Total prepayments and accrued income including contract assets{"Prepayments":"1.0","AccruedIncomeIncludingContractAssets":"1.0"}real["AccruedIncomeIncludingContractAssets"] | ∑ |
Categories of non-current financial assets
| | 31.12.2025 |
|---|
| Non-current financial assets at fair value through profit or loss | |
| Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | |
| Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | |
| |
| Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value | |
| Total non-current financial assets at fair value through profit or loss{"NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
| Non-current financial assets available-for-sale | |
| Non-current held-to-maturity investments | |
| |
| Non-current financial assets at fair value through other comprehensive income | |
| Non-current financial assets measured at fair value through other comprehensive income | |
| Non-current investments in equity instruments designated at fair value through other comprehensive income | |
| Total non-current financial assets at fair value through other comprehensive income{"NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome":"1.0"}real[] | ∑ |
| |
| Total non-current financial assets{"NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss":"1.0","NoncurrentFinancialAssetsAvailableforsale":"1.0","NoncurrentHeldtomaturityInvestments":"1.0","NoncurrentLoansAndReceivables":"1.0","NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1.0","NoncurrentFinancialAssetsAtAmortisedCost":"1.0"}real["NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss","NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Categories of current financial assets
| | 31.12.2025 |
|---|
| Current financial assets at fair value through profit or loss | |
| Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | |
| Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | |
| |
| Current financial assets at fair value through profit or loss, mandatorily measured at fair value | |
| Total current financial assets at fair value through profit or loss{"CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
| Current financial assets available-for-sale | |
| Current held-to-maturity investments | |
| |
| Current financial assets at fair value through other comprehensive income | |
| Current financial assets measured at fair value through other comprehensive income | |
| Current investments in equity instruments designated at fair value through other comprehensive income | |
| Total current financial assets at fair value through other comprehensive income{"CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome":"1.0"}real[] | ∑ |
| |
| Total current financial assets{"CurrentFinancialAssetsAtFairValueThroughProfitOrLoss":"1.0","CurrentFinancialAssetsAvailableforsale":"1.0","CurrentHeldtomaturityInvestments":"1.0","CurrentLoansAndReceivables":"1.0","CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1.0","CurrentFinancialAssetsAtAmortisedCost":"1.0"}real["CurrentFinancialAssetsAtFairValueThroughProfitOrLoss","CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Categories of financial assets
| | 31.12.2025 |
|---|
| Financial assets at fair value through profit or loss | |
| Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | |
| Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | |
| |
| Financial assets at fair value through profit or loss, classified as held for trading | |
| Loans and advances at fair value through profit or loss, classified as held for trading | |
| Loans and advances to banks at fair value through profit or loss, classified as held for trading | |
| Loans and advances to customers at fair value through profit or loss, classified as held for trading | |
| |
| Equity instruments held at fair value through profit or loss, classified as held for trading | |
| Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | |
| Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | |
| Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | |
| |
| Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | |
| Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | |
| Total financial assets at fair value through profit or loss{"FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
| Financial assets available-for-sale | |
| |
| Loans and receivables | |
| Financial assets at fair value through other comprehensive income | |
| Financial assets measured at fair value through other comprehensive income | |
| Loans and advances measured at fair value through other comprehensive income | |
| |
| Loans and advances to customers measured at fair value through other comprehensive income | |
| Debt instruments held measured at fair value through other comprehensive income | |
| Investments in equity instruments designated at fair value through other comprehensive income | |
| Total financial assets at fair value through other comprehensive income{"FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0"}real[] | ∑ |
| |
| Debt instruments held at amortised cost | |
| Loans and advances at amortised cost | |
| Loans and advances to banks at amortised cost | |
| Loans and advances to customers at amortised cost | |
| {"FinancialAssetsAtFairValueThroughProfitOrLoss":"1.0","FinancialAssetsAvailableforsale":"1.0","HeldtomaturityInvestments":"1.0","LoansAndReceivables":"1.0","FinancialAssetsAtAmortisedCost":"1.0","FinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1.0"}real["FinancialAssetsAtFairValueThroughProfitOrLoss","FinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Loans and advances at amortised cost
| | 31.12.2025 |
|---|
| Loans and advances at amortised cost, gross carrying amount | |
| Loans and advances at amortised cost, allowance for expected credit losses | |
| Loans and advances at amortised cost{"LoansAndAdvancesAtAmortisedCostGrossCarryingAmount":"1.0","LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses":"-1.0"}real[] | ∑ |
| Loans and advances to banks at amortised cost | |
| |
Classes of current inventories
| | 31.12.2025 |
|---|
| Current raw materials and current production supplies | |
| Current raw materials | |
| Current production supplies | |
| Total current raw materials and current production supplies{"RawMaterials":"1.0","ProductionSupplies":"1.0"}real[] | ∑ |
| |
| Current work in progress | |
| Current food and beverage | |
| Current agricultural produce | |
| Current finished goods | |
| |
| Current spare parts | |
| Current fuel | |
| Property intended for sale in ordinary course of business | |
| Current inventories in transit | |
| |
| Total current inventories{"CurrentRawMaterialsAndCurrentProductionSupplies":"1.0","Merchandise":"1.0","CurrentFoodAndBeverage":"1.0","CurrentAgriculturalProduce":"1.0","WorkInProgress":"1.0","FinishedGoods":"1.0","CurrentPackagingAndStorageMaterials":"1.0","SpareParts":"1.0","CurrentFuel":"1.0","PropertyIntendedForSaleInOrdinaryCourseOfBusiness":"1.0","CurrentInventoriesInTransit":"1.0","OtherInventories":"1.0"}real["CurrentRawMaterialsAndCurrentProductionSupplies"] | ∑ |
Classes of current inventories, alternative
| | 31.12.2025 |
|---|
| Current inventories held for sale | |
| Current work in progress | |
| Current materials and supplies to be consumed in production process or rendering services | |
| Total current inventories{"CurrentInventoriesHeldForSale":"1.0","WorkInProgress":"1.0","CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices":"1.0"}real[] | ∑ |
| | 31.12.2025 |
|---|
| |
| Non-current ore stockpiles | |
| |
| Current ore stockpiles | |
| |
| Current petroleum and petrochemical products | |
| Current natural gas | |
Cash and cash equivalents
| | 31.12.2025 |
|---|
| Cash | |
| Cash on hand | |
| Balances with banks | |
| Total cash{"CashOnHand":"1.0","BalancesWithBanks":"1.0"}real[] | ∑ |
| |
| Short-term deposits, classified as cash equivalents | |
| Short-term investments, classified as cash equivalents | |
| Other banking arrangements, classified as cash equivalents | |
| Total cash equivalents{"ShorttermDepositsClassifiedAsCashEquivalents":"1.0","ShorttermInvestmentsClassifiedAsCashEquivalents":"1.0","BankingArrangementsClassifiedAsCashEquivalents":"1.0"}real[] | ∑ |
| |
| Total cash and cash equivalents{"Cash":"1.0","CashEquivalents":"1.0","OtherCashAndCashEquivalents":"1.0"}real["Cash","CashEquivalents"] | ∑ |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
| | 31.12.2025 |
|---|
| Non-current assets or disposal groups classified as held for sale | |
| Non-current assets or disposal groups classified as held for distribution to owners | |
| Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners{"NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale":"1.0","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners":"1.0"}real[] | ∑ |
Miscellaneous current assets
| | 31.12.2025 |
|---|
| Current net defined benefit asset | |
| Current restricted cash and cash equivalents | |
| Current derivative financial assets | |
| Current finance lease receivables | |
| |
| Current programming assets | |
| Current investments | |
| Short-term deposits, not classified as cash equivalents | |
| Current prepayments and other current assets | |
| |
Miscellaneous assets
| | 31.12.2025 |
|---|
| Net defined benefit asset | |
| Restricted cash and cash equivalents | |
| Derivative financial assets | |
| Derivative financial assets held for trading | |
| |
| Finance lease receivables | |
| Interest receivable | |
| Programming assets | |
| Investments other than investments accounted for using equity method | |
| |
| Debt instruments held | |
| Bank debt instruments held | |
| Corporate debt instruments held | |
| Government debt instruments held | |
| |
| Other debt instruments held | |
| Total debt instruments held{"BankDebtInstrumentsHeld":"1.0","CorporateDebtInstrumentsHeld":"1.0","GovernmentDebtInstrumentsHeld":"1.0","AssetbackedDebtInstrumentsHeld":"1.0","OtherDebtInstrumentsHeld":"1.0"}real[] | ∑ |
| Loans and advances | |
| Loans and advances to banks | |
| |
| Loans and advances to other credit institutions | |
| Loans and advances to customers | |
| Loans to corporate entities | |
| Loans to consumers | |
| |
| Mortgage loans | |
| Loans to government | |
| Cash and bank balances at central banks | |
| Mandatory reserve deposits at central banks | |
| |
| Bank acceptance assets | |
| Reverse repurchase agreements and cash collateral on securities borrowed | |
| Investments for risk of policyholders | |
| Items in course of collection from other banks | |
| |
Classes of other provisions
| | 31.12.2025 |
|---|
| Warranty provision | |
| Non-current warranty provision | |
| Current warranty provision | |
| Total warranty provision{"LongtermWarrantyProvision":"1.0","ShorttermWarrantyProvision":"1.0"}real[] | ∑ |
| |
| Non-current restructuring provision | |
| Current restructuring provision | |
| Total restructuring provision{"LongtermRestructuringProvision":"1.0","ShorttermRestructuringProvision":"1.0"}real[] | ∑ |
| Legal proceedings provision | |
| |
| Current legal proceedings provision | |
| Total legal proceedings provision{"LongtermLegalProceedingsProvision":"1.0","ShorttermLegalProceedingsProvision":"1.0"}real[] | ∑ |
| Refunds provision | |
| Non-current refunds provision | |
| |
| Total refunds provision{"NoncurrentRefundsProvision":"1.0","CurrentRefundsProvision":"1.0"}real[] | ∑ |
| Onerous contracts provision | |
| Non-current onerous contracts provision | |
| Current onerous contracts provision | |
| {"LongtermOnerousContractsProvision":"1.0","ShorttermOnerousContractsProvision":"1.0"}real[] | ∑ |
| Provision for decommissioning, restoration and rehabilitation costs | |
| Non-current provision for decommissioning, restoration and rehabilitation costs | |
| Current provision for decommissioning, restoration and rehabilitation costs | |
| Total provision for decommissioning, restoration and rehabilitation costs{"LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts":"1.0","ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts":"1.0"}real[] | ∑ |
| |
| Non-current miscellaneous other provisions | |
| Current miscellaneous other provisions | |
| Total miscellaneous other provisions{"LongtermMiscellaneousOtherProvisions":"1.0","ShorttermMiscellaneousOtherProvisions":"1.0"}real[] | ∑ |
| Other provisions | |
| |
| Other current provisions | |
| Total other provisions{"OtherLongtermProvisions":"1.0","OtherShorttermProvisions":"1.0"}real[] | ∑ |
Borrowings
| | 31.12.2025 |
|---|
| Current borrowings and current portion of non-current borrowings | |
| Current borrowings | |
| Current portion of non-current borrowings | |
| Total current borrowings and current portion of non-current borrowings{"ShorttermBorrowings":"1.0","CurrentPortionOfLongtermBorrowings":"1.0"}real[] | ∑ |
| |
| Total borrowings{"LongtermBorrowings":"1.0","CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings":"1.0"}real["CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings"] | ∑ |
Non-current portion of non-current borrowings, by type
| | 31.12.2025 |
|---|
| Non-current portion of non-current loans received | |
| Non-current portion of non-current secured bank loans received | |
| Non-current portion of non-current unsecured bank loans received | |
| Non-current portion of non-current bonds issued | |
| |
| Non-current portion of non-current commercial papers issued | |
| Non-current portion of other non-current borrowings | |
| Total non-current portion of non-current borrowings{"NoncurrentPortionOfNoncurrentLoansReceived":"1.0","NoncurrentPortionOfNoncurrentBondsIssued":"1.0","NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued":"1.0","NoncurrentPortionOfNoncurrentCommercialPapersIssued":"1.0","NoncurrentPortionOfOtherNoncurrentBorrowings":"1.0"}real[] | ∑ |
Current borrowings and current portion of non-current borrowings, by type
| | 31.12.2025 |
|---|
| Current loans received and current portion of non-current loans received | |
| Current secured bank loans received and current portion of non-current secured bank loans received | |
| Current unsecured bank loans received and current portion of non-current unsecured bank loans received | |
| Current bonds issued and current portion of non-current bonds issued | |
| |
| Current commercial papers issued and current portion of non-current commercial papers issued | |
| Other current borrowings and current portion of other non-current borrowings | |
| Total current borrowings and current portion of non-current borrowings{"CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived":"1.0","CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued":"1.0","CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued":"1.0","CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued":"1.0","OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings":"1.0"}real[] | ∑ |
Borrowings, by type
| | 31.12.2025 |
|---|
| Loans received | |
| Secured bank loans received | |
| Unsecured bank loans received | |
| Bonds issued | |
| |
| Commercial papers issued | |
| Other borrowings | |
| Total borrowings{"LoansReceived":"1.0","BondsIssued":"1.0","NotesAndDebenturesIssued":"1.0","CommercialPapersIssued":"1.0","OtherBorrowings":"1.0"}real[] | ∑ |
Trade and other non-current payables
| | 31.12.2025 |
|---|
| Non-current trade payables | |
| Non-current payables for purchase of energy | |
| Non-current payables to related parties | |
| Non-current payables for purchase of non-current assets | |
| |
| Non-current deferred income including non-current contract liabilities | |
| Non-current contract liabilities | |
| Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time | |
| Non-current contract liabilities for performance obligations satisfied over time | |
| {"NoncurrentAdvances":"1.0","NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime":"1.0"}real[] | ∑ |
| Non-current deferred income other than non-current contract liabilities | |
| Rent deferred income classified as non-current | |
| Non-current government grants | |
| Total non-current deferred income including non-current contract liabilities{"NoncurrentContractLiabilities":"1.0","NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities":"1.0"}real["NoncurrentContractLiabilities"] | ∑ |
| |
| Total non-current accruals and non-current deferred income including non-current contract liabilities{"NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities":"1.0","AccrualsClassifiedAsNoncurrent":"1.0"}real["NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities"] | ∑ |
| Non-current payables on social security and taxes other than income tax | |
| Non-current value added tax payables | |
| Non-current excise tax payables | |
| |
| Other non-current payables | |
| Total trade and other non-current payables{"NoncurrentPayablesToTradeSuppliers":"1.0","NoncurrentPayablesToRelatedParties":"1.0","NoncurrentPayablesForPurchaseOfNoncurrentAssets":"1.0","NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities":"1.0","NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1.0","NoncurrentRetentionPayables":"1.0","OtherNoncurrentPayables":"1.0"}real["NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities"] | ∑ |
Trade and other current payables
| | 31.12.2025 |
|---|
| Current trade payables | |
| Current payables for purchase of energy | |
| Current payables to related parties | |
| Current payables for purchase of non-current assets | |
| |
| Current deferred income including current contract liabilities | |
| Current contract liabilities | |
| Current advances received, representing current contract liabilities for performance obligations satisfied at point in time | |
| Current contract liabilities for performance obligations satisfied over time | |
| {"CurrentAdvances":"1.0","CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime":"1.0"}real[] | ∑ |
| Current deferred income other than current contract liabilities | |
| Rent deferred income classified as current | |
| Current government grants | |
| Total current deferred income including current contract liabilities{"CurrentContractLiabilities":"1.0","CurrentDeferredIncomeOtherThanCurrentContractLiabilities":"1.0"}real["CurrentContractLiabilities"] | ∑ |
| |
| Short-term employee benefits accruals | |
| Total current accruals and current deferred income including current contract liabilities{"CurrentDeferredIncomeIncludingCurrentContractLiabilities":"1.0","AccrualsClassifiedAsCurrent":"1.0"}real["CurrentDeferredIncomeIncludingCurrentContractLiabilities"] | ∑ |
| Current payables on social security and taxes other than income tax | |
| Current value added tax payables | |
| |
| Current retention payables | |
| Other current payables | |
| Total trade and other current payables{"TradeAndOtherCurrentPayablesToTradeSuppliers":"1.0","TradeAndOtherCurrentPayablesToRelatedParties":"1.0","CurrentPayablesForPurchaseOfNoncurrentAssets":"1.0","CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities":"1.0","CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1.0","CurrentRetentionPayables":"1.0","OtherCurrentPayables":"1.0"}real["CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities"] | ∑ |
Trade and other payables
| | 31.12.2025 |
|---|
| Trade payables | |
| Payables for purchase of energy | |
| Payables to related parties | |
| Payables for purchase of non-current assets | |
| |
| Deferred income including contract liabilities | |
| Contract liabilities | |
| Advances received, representing contract liabilities for performance obligations satisfied at point in time | |
| Contract liabilities for performance obligations satisfied over time | |
| {"Advances":"1.0","ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime":"1.0"}real[] | ∑ |
| Deferred income other than contract liabilities | |
| Rent deferred income | |
| Government grants | |
| Total deferred income including contract liabilities{"ContractLiabilities":"1.0","DeferredIncomeOtherThanContractLiabilities":"1.0"}real["ContractLiabilities"] | ∑ |
| |
| Total accruals and deferred income including contract liabilities{"DeferredIncomeIncludingContractLiabilities":"1.0","Accruals":"1.0"}real["DeferredIncomeIncludingContractLiabilities"] | ∑ |
| Payables on social security and taxes other than income tax | |
| Value added tax payables | |
| Excise tax payables | |
| |
| Other payables | |
| Total trade and other payables{"TradeAndOtherPayablesToTradeSuppliers":"1.0","TradeAndOtherPayablesToRelatedParties":"1.0","PayablesForPurchaseOfNoncurrentAssets":"1.0","AccrualsAndDeferredIncomeIncludingContractLiabilities":"1.0","PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1.0","RetentionPayables":"1.0","OtherPayables":"1.0"}real["AccrualsAndDeferredIncomeIncludingContractLiabilities"] | ∑ |
Categories of non-current financial liabilities
| | 31.12.2025 |
|---|
| Non-current financial liabilities at fair value through profit or loss | |
| Non-current financial liabilities at fair value through profit or loss, classified as held for trading | |
| Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Total non-current financial liabilities at fair value through profit or loss{"NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0"}real[] | ∑ |
| |
| Total non-current financial liabilities{"NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1.0","NoncurrentFinancialLiabilitiesAtAmortisedCost":"1.0"}real["NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
Categories of current financial liabilities
| | 31.12.2025 |
|---|
| Current financial liabilities at fair value through profit or loss | |
| Current financial liabilities at fair value through profit or loss, classified as held for trading | |
| Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Total current financial liabilities at fair value through profit or loss{"CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0"}real[] | ∑ |
| |
| Total current financial liabilities{"CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1.0","CurrentFinancialLiabilitiesAtAmortisedCost":"1.0"}real["CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
Categories of financial liabilities
| | 31.12.2025 |
|---|
| Financial liabilities at fair value through profit or loss | |
| Financial liabilities at fair value through profit or loss that meet definition of held for trading | |
| Deposits at fair value through profit or loss that meet definition of held for trading | |
| Deposits from banks at fair value through profit or loss that meet definition of held for trading | |
| |
| Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Deposits at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently | |
| |
| Total financial liabilities at fair value through profit or loss{"FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1.0"}real[] | ∑ |
| Financial liabilities at amortised cost | |
| Deposits at amortised cost | |
| Deposits from banks at amortised cost | |
| |
| Debt instruments issued at amortised cost | |
| Subordinated liabilities at amortised cost | |
| Total financial liabilities{"FinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1.0","FinancialLiabilitiesAtAmortisedCost":"1.0"}real["FinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
| | 31.12.2025 |
|---|
| Miscellaneous non-current liabilities | |
| Non-current net defined benefit liability | |
| Non-current derivative financial liabilities | |
| Non-current dividend payables | |
| |
| Non-current deposits from customers | |
| Non-current debt instruments issued | |
| Non-current warrant liability | |
| Other non-current liabilities | |
| |
| Current net defined benefit liability | |
| Current derivative financial liabilities | |
| Current dividend payables | |
| Current interest payable | |
| |
| Current debt instruments issued | |
| Current accrued expenses and other current liabilities | |
| Current warrant liability | |
| Other current liabilities | |
Miscellaneous liabilities
| | 31.12.2025 |
|---|
| Net defined benefit liability | |
| Derivative financial liabilities | |
| Derivative financial liabilities held for trading | |
| Derivative financial liabilities held for hedging | |
| |
| Interest payable | |
| Deposit liabilities | |
| Deposits from banks | |
| Deposits from customers | |
| |
| Balances on demand deposits from customers | |
| Balances on current accounts from customers | |
| Balances on other deposits from customers | |
| Total deposits from customers{"BalancesOnTermDepositsFromCustomers":"1.0","BalancesOnDemandDepositsFromCustomers":"1.0","BalancesOnCurrentAccountsFromCustomers":"1.0","BalancesOnOtherDepositsFromCustomers":"1.0"}real[] | ∑ |
| |
| Subordinated liabilities | |
| Dated subordinated liabilities | |
| Undated subordinated liabilities | |
| Total subordinated liabilities{"DatedSubordinatedLiabilities":"1.0","UndatedSubordinatedLiabilities":"1.0"}real[] | ∑ |
| |
| Bank acceptance liabilities | |
| Repurchase agreements and cash collateral on securities lent | |
| Investment contracts liabilities | |
| Items in course of transmission to other banks | |
| |
| Other liabilities | |
Issued capital
| | 31.12.2025 |
|---|
| Issued capital, ordinary shares | |
| Issued capital, preference shares | |
| Total issued capital{"IssuedCapitalOrdinaryShares":"1.0","IssuedCapitalPreferenceShares":"1.0"}real[] | ∑ |
Retained earnings
| | 31.12.2025 |
|---|
| Retained earnings, profit (loss) for reporting period | |
| Retained earnings, excluding profit (loss) for reporting period | |
| Total retained earnings{"RetainedEarningsProfitLossForReportingPeriod":"1.0","RetainedEarningsExcludingProfitLossForReportingPeriod":"1.0"}real[] | ∑ |
Accumulated other comprehensive income
| | 31.12.2025 |
|---|
| Revaluation surplus | |
| Reserve of exchange differences on translation | |
| Reserve of cash flow hedges | |
| Reserve of gains and losses on hedging instruments that hedge investments in equity instruments | |
| |
| Reserve of change in value of forward elements of forward contracts | |
| Reserve of change in value of foreign currency basis spreads | |
| Reserve of gains and losses on financial assets measured at fair value through other comprehensive income | |
| Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | |
| |
| Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss | |
| Reserve of gains and losses on remeasuring available-for-sale financial assets | |
| Reserve of remeasurements of defined benefit plans | |
| Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale | |
| |
| Reserve of change in fair value of financial liability attributable to change in credit risk of liability | |
| Total accumulated other comprehensive income{"RevaluationSurplus":"1.0","ReserveOfExchangeDifferencesOnTranslation":"1.0","ReserveOfCashFlowHedges":"1.0","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1.0","ReserveOfChangeInValueOfTimeValueOfOptions":"1.0","ReserveOfChangeInValueOfForwardElementsOfForwardContracts":"1.0","ReserveOfChangeInValueOfForeignCurrencyBasisSpreads":"1.0","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1.0","ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1.0","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets":"1.0","ReserveOfRemeasurementsOfDefinedBenefitPlans":"1.0","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale":"1.0","ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments":"1.0","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1.0"}real[] | ∑ |
Miscellaneous equity
| | 31.12.2025 |
|---|
| Reserve of share-based payments | |
| Reserve of equity component of convertible instruments | |
| Capital redemption reserve | |
| Merger reserve | |
| |
| Capital reserve | |
| Additional paid-in capital | |
| Warrant reserve | |
Net assets (liabilities)
| | 31.12.2025 |
|---|
| Assets | |
| Liabilities | |
| Assets (liabilities){"Assets":"1.0","Liabilities":"-1.0"}real[] | ∑ |
Net current assets (liabilities)
| | 31.12.2025 |
|---|
| Current assets | |
| Current liabilities | |
| Current assets (liabilities){"CurrentAssets":"1.0","CurrentLiabilities":"-1.0"}real[] | ∑ |
Assets less current liabilities
| | 31.12.2025 |
|---|
| Assets | |
| Current liabilities | |
| Assets less current liabilities{"Assets":"1.0","CurrentLiabilities":"-1.0"}real[] | ∑ |
