IFRS Disclosure Guide

	Business combinationsnone
	Total for all business combinationsnone
	<Aggregated individually immaterial business combinations>total_for	Total for all business combinations{"AggregatedIndividuallyImmaterialBusinessCombinationsMember":1}total_for[]
At 31.12.2025:
Percentage of voting equity interests acquired	other	BusinessCombinationsMember_1t∑other
Acquisition-date fair value of total consideration transferred
Cash transferred		BusinessCombinationsMember_1t∑
Other tangible or intangible assets transferred		BusinessCombinationsMember_1t∑
		BusinessCombinationsMember_1t∑
Equity interests of acquirer		BusinessCombinationsMember_1t∑
Number of instruments or interests issued or issuable	X.X	BusinessCombinationsMember_1t∑X.X
Total consideration transferred, acquisition-date fair value{"CashTransferred":"1.0","OtherTangibleOrIntangibleAssetsTransferred":"1.0","LiabilitiesIncurred":"1.0","EquityInterestsOfAcquirer":"1.0"}real[]	∑	∑
Contingent consideration recognised as of acquisition date		BusinessCombinationsMember_1t∑
		BusinessCombinationsMember_1t∑
For the year 2025:
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated	other	BusinessCombinationsMember_1t∑other
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited	other	BusinessCombinationsMember_1t∑other
At 31.12.2025:
Financial assets recognised as of acquisition date		BusinessCombinationsMember_1t∑
Inventory recognised as of acquisition date		BusinessCombinationsMember_1t∑
Property, plant and equipment recognised as of acquisition date		BusinessCombinationsMember_1t∑
Identifiable intangible assets recognised as of acquisition date		BusinessCombinationsMember_1t∑
		BusinessCombinationsMember_1t∑
Technology-based intangible assets recognised as of acquisition date		BusinessCombinationsMember_1t∑
Financial liabilities recognised as of acquisition date		BusinessCombinationsMember_1t∑
Contingent liabilities recognised as of acquisition date		BusinessCombinationsMember_1t∑
Identifiable assets acquired (liabilities assumed){"FinancialAssetsRecognisedAsOfAcquisitionDate":"1.0","InventoryRecognisedAsOfAcquisitionDate":"1.0","PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate":"1.0","IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate":"1.0","FinancialLiabilitiesRecognisedAsOfAcquisitionDate":"-1.0","ContingentLiabilitiesRecognisedAsOfAcquisitionDate":"-1.0"}real[]	∑	∑
Non-current assets recognised as of acquisition date		BusinessCombinationsMember_1t∑
Current assets recognised as of acquisition date		BusinessCombinationsMember_1t∑
Non-current liabilities recognised as of acquisition date		BusinessCombinationsMember_1t∑
Current liabilities recognised as of acquisition date		BusinessCombinationsMember_1t∑
		BusinessCombinationsMember_1t∑
Deferred tax assets recognised as of acquisition date		BusinessCombinationsMember_1t∑
Deferred tax liabilities recognised as of acquisition date		BusinessCombinationsMember_1t∑
Borrowings recognised as of acquisition date		BusinessCombinationsMember_1t∑
Deferred income including contract liabilities recognised as of acquisition date
		BusinessCombinationsMember_1t∑
Deferred income other than contract liabilities recognised as of acquisition date		BusinessCombinationsMember_1t∑
Deferred income including contract liabilities recognised as of acquisition date{"ContractLiabilitiesRecognisedAsOfAcquisitionDate":"1.0","DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate":"1.0"}real[]	∑	∑
Cash and cash equivalents recognised as of acquisition date		BusinessCombinationsMember_1t∑
Goodwill recognised as of acquisition date		BusinessCombinationsMember_1t∑
		BusinessCombinationsMember_1t∑
For the year 2025:
Gain recognised in bargain purchase transaction		BusinessCombinationsMember_1t∑
At 31.12.2025:
Non-controlling interest in acquiree recognised at acquisition date		BusinessCombinationsMember_1t∑
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date		BusinessCombinationsMember_1t∑
For the year 2025:
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination		BusinessCombinationsMember_1t∑
		BusinessCombinationsMember_1t∑
Profit (loss) of acquiree since acquisition date		BusinessCombinationsMember_1t∑
Revenue of combined entity as if combination occurred at beginning of period		BusinessCombinationsMember_1t∑
Profit (loss) of combined entity as if combination occurred at beginning of period		BusinessCombinationsMember_1t∑
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
	other	BusinessCombinationsMember_1t∑other
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration		BusinessCombinationsMember_1t∑
Increase (decrease) in contingent consideration asset (liability)		BusinessCombinationsMember_1t∑
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements		BusinessCombinationsMember_1t∑

Business combinations:

• Name of acquiree
• Description of acquiree
• Date of acquisition
• Description of primary reasons for business combination
• Description of how acquirer obtained control of acquiree
• Description of factors that make up goodwill recognised
• Acquisition-date fair value of total consideration transferred
• Equity interests of acquirer
• Description of method of measuring fair value of instruments or interests
• Description of arrangement for contingent consideration arrangements and indemnification assets
• Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
• Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
• Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
• Description of reasons why bargain purchase transaction resulted in gain
• Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
• Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
• Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
• Description of reasons why initial accounting for business combination is incomplete
• Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
• Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
• Explanation of any changes in recognised amounts of contingent consideration
• Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
• Description of valuation techniques and key model inputs used to measure contingent consideration
• Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements

	Business combinationsnone		Transactions recognised separately from acquisition of assets and assumption of liabilities in business combinationnone
	Total for all business combinationsnone
	<Aggregated individually immaterial business combinations>total_for	Total for all business combinations{"AggregatedIndividuallyImmaterialBusinessCombinationsMember":1}total_for[]
For the year 2025:
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		BusinessCombinationsMember_3t∑
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		BusinessCombinationsMember_3t∑
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		BusinessCombinationsMember_3t∑
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		BusinessCombinationsMember_3t∑

Business combinations & Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination:

• Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

	Business combinationsnone		Classes of contingent liabilitiesnone								Items of contingent liabilitiesnone
	Total for all business combinationsnone		Warranty contingent liabilitynone	Restructuring contingent liabilitynone	Legal proceedings contingent liabilitynone	Onerous contracts contingent liabilitynone	Contingent liability for decommissioning, restoration and rehabilitation costsnone	Contingent liabilities related to joint venturesnone	Share of contingent liabilities of associatesnone	Other contingent liabilitiesnone
	<Aggregated individually immaterial business combinations>total_for	Total for all business combinations{"AggregatedIndividuallyImmaterialBusinessCombinationsMember":1}total_for[]
At 31.12.2025:
Expected reimbursement, contingent liabilities in business combination		BusinessCombinationsMember_5t∑
Asset recognised for expected reimbursement, contingent liabilities in business combination		BusinessCombinationsMember_5t∑
Estimated financial effect, contingent liabilities in business combination		BusinessCombinationsMember_5t∑
For the year 2025:
Reconciliation of changes in contingent liabilities recognised in business combination
Additional liabilities, contingent liabilities recognised in business combination
New liabilities, contingent liabilities recognised in business combination		BusinessCombinationsMember_5t∑
Increase in existing liabilities, contingent liabilities recognised in business combination		BusinessCombinationsMember_5t∑
Total additional liabilities, contingent liabilities recognised in business combination{"NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1.0","IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1.0"}real[]	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑
		BusinessCombinationsMember_5t∑
Reversed unsettled liabilities, contingent liabilities recognised in business combination		BusinessCombinationsMember_5t∑
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination		BusinessCombinationsMember_5t∑
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination		BusinessCombinationsMember_5t∑
Total increase (decrease) in contingent liabilities recognised in business combination{"AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1.0","SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1.0","ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1.0","IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination":"1.0","IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination":"1.0"}real["AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination"]	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑
At 31.12.2025:
		BusinessCombinationsMember_5t∑

Business combinations & Classes of contingent liabilities & Items of contingent liabilities:

• Description of nature of obligation, contingent liabilities in business combination
• Description of expected timing of outflows, contingent liabilities in business combination
• Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
• Description of major assumptions made concerning future events, contingent liabilities in business combination
• Explanation of estimated financial effect, contingent liabilities in business combination
• Explanation of possibility of reimbursement, contingent liabilities in business combination
• Description of reasons why liability cannot be measured reliably