IFRS Disclosure Guide
24. Notes - Related party
Disclosure of related party
| Year 2024 | |
|---|---|
| Key management personnel compensation, short-term employee benefits | |
| Key management personnel compensation, post-employment benefits | |
| Key management personnel compensation, other long-term employee benefits | |
| Key management personnel compensation, termination benefits | |
| Key management personnel compensation, share-based payment | |
| Key management personnel compensation |
Name of parent entity
Name of ultimate parent of group
Name of most senior parent entity producing publicly available financial statements
Explanation of relationships between parent and subsidiaries
Name of ultimate parent of group
Name of most senior parent entity producing publicly available financial statements
Explanation of relationships between parent and subsidiaries
Disclosure of transactions between related parties
| Categories of related partiesnone | ||||||||
| Related partiesnone | Entity's total for related parties{"ParentMember":1,"JointControlOrSignificantInfluenceMember":1,"SubsidiariesMember":1,"AssociatesMember":1,"JointVenturesWhereEntityIsVenturerMember":1,"KeyManagementPersonnelOfEntityOrParentMember":1,"OtherRelatedPartiesMember":1}total_for[] | |||||||
| Parenttotal_for | Entities with joint control or significant influence over entitytotal_for | Subsidiariestotal_for | Associatestotal_for | Joint ventures where entity is venturertotal_for | Key management personnel of entity or parenttotal_for | Other related partiestotal_for | ||
| For the year 2024: | ||||||||
| Related party transactions | ||||||||
| Purchases of goods, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Revenue from sale of goods, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Purchases of property and other assets, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Sales of property and other assets, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Services received, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Revenue from rendering of services, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Leases as lessor, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Leases as lessee, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Transfers of research and development from entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Transfers of research and development to entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Transfers under licence agreements from entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Transfers under licence agreements to entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Transfers under finance agreements from entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Transfers under finance agreements to entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Provision of guarantees or collateral by entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Provision of guarantees or collateral to entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Commitments made by entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Commitments made on behalf of entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Settlement of liabilities by entity on behalf of related party, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Settlement of liabilities on behalf of entity by related party, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Participation in defined benefit plan that shares risks between group entities, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| At 31.12.2024: | ||||||||
| Outstanding balances for related party transactions | ||||||||
| Amounts payable, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Amounts receivable, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Outstanding commitments made by entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Outstanding commitments made on behalf of entity, related party transactions | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| Provisions for doubtful debts related to outstanding balances of related party transaction | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
| For the year 2024: | ||||||||
| Expense recognised during period for bad and doubtful debts for related party transaction | EntitysTotalForRelatedPartiesMember_1t∑ | |||||||
Categories of related parties:
- Description of transactions with related party
- Description of nature of related party relationship
- Outstanding balances for related party transactions
- Explanation of terms and conditions of outstanding balances for related party transaction
- Explanation of details of guarantees given or received of outstanding balances for related party transaction
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities
| Separate management entitiesnone | |
| For the year 2024: | |
| Amount incurred by entity for provision of key management personnel services provided by separate management entity |
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
Explanation of whether entity applies exemption in IAS 24.25
Name of government and nature of relationship with government
Explanation of nature and amount of significant transactions
Description of other transactions that are collectively significant
Explanation of whether entity applies exemption in IAS 24.25
Name of government and nature of relationship with government
Explanation of nature and amount of significant transactions
Description of other transactions that are collectively significant
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