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IFRS Disclosure Guide
25. Notes - Related party
Disclosure of related party
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Key management personnel compensation, short-term employee benefits, operating | ||
| Key management personnel compensation, post-employment benefits, operating | ||
| Key management personnel compensation, other long-term employee benefits, operating | ||
| Key management personnel compensation, termination benefits, operating | ||
| Key management personnel compensation, operating | ||
| Disclosure of transactions between related parties | other | |
| Disclosure of transactions between related parties | ||
| Disclosure of transactions between related parties | ||
| Categories of related parties | other | |
| Total for all related parties | other | |
| Parent | other | |
| Entities with joint control or significant influence over entity | other | |
| other | ||
| Total for all associates | other | |
| Joint ventures where entity is venturer | other | |
| Key management personnel of entity or parent | other | |
| Other related parties | other | |
| Related party transactions | ||
| Purchases of goods, related party transactions | ||
| Revenue from sale of goods, related party transactions, operating | ||
| Purchases of property and other assets, related party transactions | ||
| Services received, related party transactions | ||
| Revenue from rendering of services, related party transactions, operating | ||
| Leases as lessor, related party transactions | ||
| Leases as lessee, related party transactions | ||
| Transfers of research and development to entity, related party transactions | ||
| Transfers under licence agreements from entity, related party transactions | ||
| Transfers under licence agreements to entity, related party transactions | ||
| Transfers under finance agreements from entity, related party transactions | ||
| Provision of guarantees or collateral by entity, related party transactions | ||
| Provision of guarantees or collateral to entity, related party transactions | ||
| Commitments made by entity, related party transactions | ||
| Commitments made on behalf of entity, related party transactions | ||
| Settlement of liabilities on behalf of entity by related party, related party transactions | ||
| Participation in defined benefit plan that shares risks between group entities, related party transactions | ||
| Outstanding balances for related party transactions | ||
| Amounts payable, related party transactions | ||
| Outstanding commitments made by entity, related party transactions | ||
| Outstanding commitments made on behalf of entity, related party transactions | ||
| Provisions for doubtful debts related to outstanding balances of related party transaction | ||
| Expense recognised during period for bad and doubtful debts for related party transaction | ||
| other | ||
| Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities | ||
| Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities | ||
| Separate management entities | ||
| Separate management entities | other | |
| Amount incurred by entity for provision of key management personnel services provided by separate management entity, operating | ||
| Explanation of whether entity applies exemption in IAS 24.25 | ||
| Entity applies exemption in IAS 24.25 | other | |
| Name of government and nature of relationship with government | ||
| other |
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
Disclosure of transactions between related parties
Disclosure of transactions between related parties
Disclosure of transactions between 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 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
Explanation of nature and amount of significant transactions
Description of other transactions that are collectively significant
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
Disclosure of transactions between related parties
Disclosure of transactions between 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 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
Explanation of nature and amount of significant transactions
Description of other transactions that are collectively significant
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