IFRS Disclosure Guide
◄ 17. Notes - List of material accounting policy information | Contents | 19. Notes - Accounting policies, changes in accounting estimates and errors ►
18. Notes - Corporate information and statement of IFRS compliance
Corporate information and statement of IFRS compliance
| Year 2024 | |
|---|---|
| Statement of IFRS compliance | other |
| Disclosure of uncertainties of entity's ability to continue as going concern | other |
Name of reporting entity or other means of identification
Domicile of entity
Legal form of entity
Country of incorporation
Address of entity's registered office
Principal place of business
Description of nature of entity's operations and principal activities
Name of parent entity
Name of ultimate parent of group
Length of life of limited life entity
Management conclusion on fair presentation as consequence of departure
Explanation of departure from IFRS
Explanation of financial effect of departure from IFRS
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
Explanation of adjustments that would be necessary to achieve fair presentation
Explanation of fact and basis for preparation of financial statements when not going concern basis
Explanation of why entity not regarded as going concern
Description of reason for using longer or shorter reporting period
Description of fact that amounts presented in financial statements are not entirely comparable
Domicile of entity
Legal form of entity
Country of incorporation
Address of entity's registered office
Principal place of business
Description of nature of entity's operations and principal activities
Name of parent entity
Name of ultimate parent of group
Length of life of limited life entity
Management conclusion on fair presentation as consequence of departure
Explanation of departure from IFRS
Explanation of financial effect of departure from IFRS
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
Explanation of adjustments that would be necessary to achieve fair presentation
Explanation of fact and basis for preparation of financial statements when not going concern basis
Explanation of why entity not regarded as going concern
Description of reason for using longer or shorter reporting period
Description of fact that amounts presented in financial statements are not entirely comparable
Disclosure of reclassifications or changes in presentation
| Reclassified itemsnone | |
| For the year 2024: | |
| Amount of reclassifications or changes in presentation |
Reclassified items:
- Description of nature of reclassifications or changes in presentation
- Description of reason for reclassifications or changes in presentation
Description of reason why reclassification of comparative amounts is impracticable
Description of nature of necessary adjustments to provide comparative information
Description of nature of necessary adjustments to provide comparative information
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date
| Maturitynone | ||
| Not later than one yearnone | Later than one yearnone | |
| At 31.12.2024: | ||
| Current inventories | ||
| Current trade receivables | ||
| Current trade payables | ||
Disclosure of material accounting policy information
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
Disclosure of assets and liabilities with significant risk of material adjustment
| Assets and liabilitiesnone | |
| At 31.12.2024: | |
| Assets with significant risk of material adjustments within next financial year | |
| Liabilities with significant risk of material adjustments within next financial year |
Assets and liabilities:
- Description of nature of assets with significant risk of material adjustments within next financial year
- Description of nature of liabilities with significant risk of material adjustments within next financial year
Disclosure of objectives, policies and processes for managing capital
Capital requirements:
- Qualitative information about entity's objectives, policies and processes for managing capital
- Summary quantitative data about what entity manages as capital
- Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
- Information whether entity complied with any externally imposed capital requirements
- Information about consequences of non-compliance with externally imposed capital requirements
| Year 2024 | 31.12.2024 | |
|---|---|---|
| Dividends recognised as distributions to owners per share | perShare | |
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | ||
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | perShare | |
| Cumulative preference dividends not recognised | ||
| Non-cash assets declared for distribution to owners before financial statements authorised for issue | ||
| Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value | ||
| Dividends payable, non-cash assets distributions | ||
| Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners | ||
| Equity reclassified into financial liabilities | ||
| Financial liabilities reclassified into equity |
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
Description of timing and reason of reclassification between financial liabilities and equity
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
Description of timing and reason of reclassification between financial liabilities and equity
Disclosure of information about non-current liabilities with covenants
| Types of non-current liabilities with covenantsnone | |
| For the year 2024: | |
| Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants | other |
| At 31.12.2024: | |
| Carrying amount of non-current liabilities with covenants |
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