IFRS Disclosure Guide

29. Notes - Fair value measurement

Disclosure of fair value measurement


Disclosure of fair value measurement of assets
 
MeasurementnoneClasses of assetsnoneLevels of fair value hierarchynone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneTrading equity securitiesnoneDerivativesnoneOther equity securitiesnoneDebt securitiesnoneHedge fund investmentsnoneInvestment propertynoneNon-current assets held for salenoneLevel 1 of fair value hierarchynoneLevel 2 of fair value hierarchynoneLevel 3 of fair value hierarchynone
Recurring fair value measurementnoneNon-recurring fair value measurementnone
At 31.12.2025: 
Assets             
For the year 2025: 
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period             
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period             
Description of valuation techniques used in fair value measurement, assets 
otherotherotherotherotherotherotherotherotherotherotherotherother
Reconciliation of changes in fair value measurement, assets 
Changes in fair value measurement, assets 
Gains (losses) recognised in profit or loss, fair value measurement, assets 
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets             
             
Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets{"GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets":"1.0","GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets":"1.0"}real[]             
Gains (losses) recognised in other comprehensive income, fair value measurement, assets 
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets             
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets             
{"GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets":"1.0"}real[]             
Purchases, fair value measurement, assets             
Sales, fair value measurement, assets             
Issues, fair value measurement, assets             
Settlements, fair value measurement, assets             
             
Transfers out of Level 3 of fair value hierarchy, assets             
Total increase (decrease) in fair value measurement, assets{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets":"1.0","PurchasesFairValueMeasurementAssets":"1.0","SalesFairValueMeasurementAssets":"-1.0","IssuesFairValueMeasurementAssets":"1.0","SettlementsFairValueMeasurementAssets":"-1.0","TransfersIntoLevel3OfFairValueHierarchyAssets":"1.0","TransfersOutOfLevel3OfFairValueHierarchyAssets":"-1.0"}real["GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets"]             
At 31.12.2025: 
Assets             
For the year 2025: 
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement             
otherotherotherotherotherotherotherotherotherotherotherotherother
Description of accounting policy decision to use exception in IFRS 13.48, assets 
Accounting policy decision to use exception in IFRS 13.48, assetsotherotherotherotherotherotherotherotherotherotherotherotherother

Measurement & Classes of assets & Levels of fair value hierarchy:
  • Description of reasons for fair value measurement, assets
  • Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
  • Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
  • Description of policy for determining when transfers between levels are deemed to have occurred, assets
  • Description of inputs used in fair value measurement, assets
  • Description of change in valuation technique used in fair value measurement, assets
  • Description of reasons for change in valuation technique used in fair value measurement, assets
  • Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
  • Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
  • Description of reasons for transfers into Level 3 of fair value hierarchy, assets
  • Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
  • Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
  • Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
  • Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement
  • Description of valuation processes used in fair value measurement, assets
    • Description of group within entity that decides entity's valuation policies and procedures, assets
    • Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
    • Description of internal reporting procedures for discussing and assessing fair value measurements, assets
    • Description of frequency and methods for testing procedures of pricing models, assets
    • Description of process for analysing changes in fair value measurements, assets
    • Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
    • Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
  • Description of fact that highest and best use of non-financial asset differs from current use
  • Description of reason why non-financial asset is being used in manner different from highest and best use
  • Description of nature of class of assets measured at fair value
  • Description of how third-party information was taken into account when measuring fair value, assets


Disclosure of fair value measurement of liabilities
 
MeasurementnoneClasses of liabilitiesnoneLevels of fair value hierarchynone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneDerivativesnoneContingent considerationnoneLevel 1 of fair value hierarchynoneLevel 2 of fair value hierarchynoneLevel 3 of fair value hierarchynone
Recurring fair value measurementnoneNon-recurring fair value measurementnone
At 31.12.2025: 
Liabilities        
For the year 2025: 
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period        
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period        
Description of valuation techniques used in fair value measurement, liabilities 
otherotherotherotherotherotherotherother
Reconciliation of changes in fair value measurement, liabilities 
Changes in fair value measurement, liabilities 
Gains (losses) recognised in profit or loss, fair value measurement, liabilities 
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities        
        
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities{"GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities":"1.0","GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities":"1.0"}real[]        
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities 
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities        
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities        
{"GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities":"1.0"}real[]        
Purchases, fair value measurement, liabilities        
Sales, fair value measurement, liabilities        
Issues, fair value measurement, liabilities        
Settlements, fair value measurement, liabilities        
        
Transfers out of Level 3 of fair value hierarchy, liabilities        
Total increase (decrease) in fair value measurement, liabilities{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities":"-1.0","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities":"-1.0","PurchasesFairValueMeasurementLiabilities":"1.0","SalesFairValueMeasurementLiabilities":"-1.0","IssuesFairValueMeasurementLiabilities":"1.0","SettlementsFairValueMeasurementLiabilities":"-1.0","TransfersIntoLevel3OfFairValueHierarchyLiabilities":"1.0","TransfersOutOfLevel3OfFairValueHierarchyLiabilities":"-1.0"}real["GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities"]        
At 31.12.2025: 
Liabilities        
For the year 2025: 
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement        
otherotherotherotherotherotherotherother
Description of accounting policy decision to use exception in IFRS 13.48, liabilities 
Accounting policy decision to use exception in IFRS 13.48, liabilitiesotherotherotherotherotherotherotherother

Measurement & Classes of liabilities & Levels of fair value hierarchy:
  • Description of reasons for fair value measurement, liabilities
  • Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
  • Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
  • Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
  • Description of inputs used in fair value measurement, liabilities
  • Description of change in valuation technique used in fair value measurement, liabilities
  • Description of reasons for change in valuation technique used in fair value measurement, liabilities
  • Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
  • Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
  • Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
  • Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
  • Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
  • Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
  • Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement
  • Description of valuation processes used in fair value measurement, liabilities
    • Description of group within entity that decides entity's valuation policies and procedures, liabilities
    • Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
    • Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
    • Description of frequency and methods for testing procedures of pricing models, liabilities
    • Description of process for analysing changes in fair value measurements, liabilities
    • Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
    • Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
  • Description of nature of class of liabilities measured at fair value
  • Description of how third-party information was taken into account when measuring fair value, liabilities


Disclosure of fair value measurement of equity
 
MeasurementnoneClasses of entity's own equity instrumentsnoneLevels of fair value hierarchynone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneLevel 1 of fair value hierarchynoneLevel 2 of fair value hierarchynoneLevel 3 of fair value hierarchynone
Recurring fair value measurementnoneNon-recurring fair value measurementnone
At 31.12.2025: 
Equity       
For the year 2025: 
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period       
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period       
Description of valuation techniques used in fair value measurement, entity's own equity instruments 
otherotherotherotherotherotherother
Reconciliation of changes in fair value measurement, entity's own equity instruments 
Changes in fair value measurement, entity's own equity instruments 
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments 
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments       
       
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments{"GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0"}real[]       
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments 
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments       
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments       
{"GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments":"1.0"}real[]       
Purchases, fair value measurement, entity's own equity instruments       
Sales, fair value measurement, entity's own equity instruments       
Issues, fair value measurement, entity's own equity instruments       
Settlements, fair value measurement, entity's own equity instruments       
       
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments       
Total increase (decrease) in fair value measurement, entity's own equity instruments{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","PurchasesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","SalesFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","IssuesFairValueMeasurementEntitysOwnEquityInstruments":"1.0","SettlementsFairValueMeasurementEntitysOwnEquityInstruments":"-1.0","TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments":"1.0","TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments":"-1.0"}real["GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments"]       
At 31.12.2025: 
Equity       
For the year 2025: 
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement       
otherotherotherotherotherotherother

Measurement & Classes of entity's own equity instruments & Levels of fair value hierarchy:
  • Description of reasons for fair value measurement, entity's own equity instruments
  • Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
  • Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
  • Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
  • Description of inputs used in fair value measurement, entity's own equity instruments
  • Description of change in valuation technique used in fair value measurement, entity's own equity instruments
  • Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
  • Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments
  • Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments
  • Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
  • Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
  • Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments
  • Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
  • Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement
  • Description of valuation processes used in fair value measurement, entity's own equity instruments
    • Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
    • Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments
    • Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
    • Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
    • Description of process for analysing changes in fair value measurements, entity's own equity instruments
    • Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments
    • Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments
  • Description of nature of class of entity's own equity instruments measured at fair value
  • Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments


Disclosure of significant unobservable inputs used in fair value measurement of assets
 
MeasurementnoneClasses of assetsnoneValuation techniques used in fair value measurementnoneUnobservable inputsnoneRangenone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneTrading equity securitiesnoneDerivativesnoneOther equity securitiesnoneDebt securitiesnoneHedge fund investmentsnoneInvestment propertynoneNon-current assets held for salenoneMarket approachnoneCost approachnoneIncome approachnoneNet asset valuenoneInterest rate, measurement inputnoneHistorical volatility for shares, measurement inputnoneAdjustment to mid-market consensus price, measurement inputnoneCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement inputnoneFinancial forecast of profit (loss) for cash-generating unit, measurement inputnoneFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnoneRevenue multiple, measurement inputnoneConstant prepayment rate, measurement inputnoneProbability of default, measurement inputnoneDiscount rate, measurement inputnoneRent, measurement inputnoneCapitalisation rate, measurement inputnoneCredit spread, measurement inputnoneBottom of rangenoneWeighted averagenoneTop of rangenone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneMarket comparable companiesnoneMarket comparable pricesnoneMatrix pricingnoneConsensus pricingnoneDiscounted cash flownoneOption pricing modelnoneMulti-period excess earnings methodnoneIncome capitalisationnoneWeighted average cost of capital, measurement inputnone
At 31.12.2025: 
Significant unobservable input, assetsX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.X

Disclosure of significant unobservable inputs used in fair value measurement of liabilities
 
MeasurementnoneClasses of liabilitiesnoneValuation techniques used in fair value measurementnoneUnobservable inputsnoneRangenone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneDerivativesnoneContingent considerationnoneMarket approachnoneCost approachnoneIncome approachnoneNet asset valuenoneInterest rate, measurement inputnoneHistorical volatility for shares, measurement inputnoneAdjustment to mid-market consensus price, measurement inputnoneCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement inputnoneFinancial forecast of profit (loss) for cash-generating unit, measurement inputnoneFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnoneRevenue multiple, measurement inputnoneConstant prepayment rate, measurement inputnoneProbability of default, measurement inputnoneDiscount rate, measurement inputnoneRent, measurement inputnoneCapitalisation rate, measurement inputnoneCredit spread, measurement inputnoneBottom of rangenoneWeighted averagenoneTop of rangenone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneMarket comparable companiesnoneMarket comparable pricesnoneMatrix pricingnoneConsensus pricingnoneDiscounted cash flownoneOption pricing modelnoneMulti-period excess earnings methodnoneIncome capitalisationnoneWeighted average cost of capital, measurement inputnone
At 31.12.2025: 
Significant unobservable input, liabilitiesX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.X

Disclosure of significant unobservable inputs used in fair value measurement of equity
 
MeasurementnoneClasses of entity's own equity instrumentsnoneValuation techniques used in fair value measurementnoneUnobservable inputsnoneRangenone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneMarket approachnoneCost approachnoneIncome approachnoneNet asset valuenoneInterest rate, measurement inputnoneHistorical volatility for shares, measurement inputnoneAdjustment to mid-market consensus price, measurement inputnoneCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement inputnoneFinancial forecast of profit (loss) for cash-generating unit, measurement inputnoneFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnoneRevenue multiple, measurement inputnoneConstant prepayment rate, measurement inputnoneProbability of default, measurement inputnoneDiscount rate, measurement inputnoneRent, measurement inputnoneCapitalisation rate, measurement inputnoneCredit spread, measurement inputnoneBottom of rangenoneWeighted averagenoneTop of rangenone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneMarket comparable companiesnoneMarket comparable pricesnoneMatrix pricingnoneConsensus pricingnoneDiscounted cash flownoneOption pricing modelnoneMulti-period excess earnings methodnoneIncome capitalisationnoneWeighted average cost of capital, measurement inputnone
At 31.12.2025: 
Significant unobservable input, entity's own equity instrumentsX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.X

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets
 
MeasurementnoneClasses of assetsnoneUnobservable inputsnone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneTrading equity securitiesnoneDerivativesnoneOther equity securitiesnoneDebt securitiesnoneHedge fund investmentsnoneInvestment propertynoneNon-current assets held for salenoneInterest rate, measurement inputnoneHistorical volatility for shares, measurement inputnoneAdjustment to mid-market consensus price, measurement inputnoneCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement inputnoneFinancial forecast of profit (loss) for cash-generating unit, measurement inputnoneFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnoneRevenue multiple, measurement inputnoneConstant prepayment rate, measurement inputnoneProbability of default, measurement inputnoneDiscount rate, measurement inputnoneRent, measurement inputnoneCapitalisation rate, measurement inputnoneCredit spread, measurement inputnone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneWeighted average cost of capital, measurement inputnone
At 31.12.2025: 
Percentage of reasonably possible increase in unobservable input, assetsotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherother
Percentage of reasonably possible decrease in unobservable input, assetsotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherother
For the year 2025: 
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets 
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets                       
                       
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets                       
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets                       
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets                       
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets                       
                       
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets                       
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets                       
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets                       
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets 
                       
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets                       
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets                       
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets                       
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets                       
                       
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets                       
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets                       
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets                       
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets                       

Measurement & Classes of assets & Unobservable inputs:
  • Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
  • Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets
  • Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
  • Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities
 
MeasurementnoneClasses of liabilitiesnoneUnobservable inputsnone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneDerivativesnoneContingent considerationnoneInterest rate, measurement inputnoneHistorical volatility for shares, measurement inputnoneAdjustment to mid-market consensus price, measurement inputnoneCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement inputnoneFinancial forecast of profit (loss) for cash-generating unit, measurement inputnoneFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnoneRevenue multiple, measurement inputnoneConstant prepayment rate, measurement inputnoneProbability of default, measurement inputnoneDiscount rate, measurement inputnoneRent, measurement inputnoneCapitalisation rate, measurement inputnoneCredit spread, measurement inputnone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneWeighted average cost of capital, measurement inputnone
At 31.12.2025: 
Percentage of reasonably possible increase in unobservable input, liabilitiesotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherother
Percentage of reasonably possible decrease in unobservable input, liabilitiesotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherother
For the year 2025: 
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities 
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities                  
                  
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities                  
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities                  
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities                  
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities                  
                  
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities                  
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities                  
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities                  
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities 
                  
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities                  
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities                  
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities                  
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities                  
                  
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities                  
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities                  
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities                  
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities                  

Measurement & Classes of liabilities & Unobservable inputs:
  • Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
  • Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities
  • Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
  • Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
 
MeasurementnoneClasses of entity's own equity instrumentsnoneUnobservable inputsnone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneInterest rate, measurement inputnoneHistorical volatility for shares, measurement inputnoneAdjustment to mid-market consensus price, measurement inputnoneCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement inputnoneFinancial forecast of profit (loss) for cash-generating unit, measurement inputnoneFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement inputnoneRevenue multiple, measurement inputnoneConstant prepayment rate, measurement inputnoneProbability of default, measurement inputnoneDiscount rate, measurement inputnoneRent, measurement inputnoneCapitalisation rate, measurement inputnoneCredit spread, measurement inputnone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneWeighted average cost of capital, measurement inputnone
At 31.12.2025: 
Percentage of reasonably possible increase in unobservable input, entity's own equity instrumentsotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherother
Percentage of reasonably possible decrease in unobservable input, entity's own equity instrumentsotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherotherother
For the year 2025: 
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments 
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments                 
                 
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments                 
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments                 
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments                 
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments                 
                 
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments                 
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments                 
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments                 
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments 
                 
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments                 
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments                 
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments                 
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments                 
                 
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments                 
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments                 
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments                 
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments                 

Measurement & Classes of entity's own equity instruments & Unobservable inputs:
  • Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
  • Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments
  • Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments
  • Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement

Liabilities measured at fair value and issued with inseparable third-party credit enhancement:
  • Description of existence of third-party credit enhancement
  • Description of whether third-party credit enhancement is reflected in fair value measurement

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