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IFRS Disclosure Guide
59. Notes - Subsidiaries without public accountability
Disclosure requirements specific in IFRS 19
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure requirements under subheading IFRS 16 | ||
| Disclosure of maturity analysis of finance lease payments receivable | other | |
| Disclosure of maturity analysis of finance lease payments receivable | ||
| Disclosure of maturity analysis of finance lease payments receivable | ||
| Maturity | other | |
| Not later than one year | other | |
| Later than one year and not later than five years | other | |
| Later than five years | other | |
| Undiscounted finance lease payments to be received | ||
| Disclosure of maturity analysis of operating lease payments | other | |
| Disclosure of maturity analysis of operating lease payments | ||
| Disclosure of maturity analysis of operating lease payments | ||
| Maturity | other | |
| Not later than one year | other | |
| Later than one year and not later than five years | other | |
| Later than five years | other | |
| Undiscounted operating lease payments to be received | ||
| Disclosure requirements under subheading IAS 8 | ||
| Statement of compliance with IFRS Accounting Standards and requirements in IFRS 19 | ||
| Financial statements comply with IFRS Accounting Standards and requirements in IFRS 19 | other | |
| Disclosure of significant judgements and assumptions made in relation to interests in other entities | other | |
| Disclosure requirements under subheading IAS 34 | ||
| Description of compliance with IAS 34 and requirements in related paragraphs in IFRS 19 | ||
| Compliance with IAS 34 and requirements in related paragraphs in IFRS 19 | other | |
| Statement of application of IFRS 8 | ||
| Entity applies IFRS 8 | other |
Disclosure requirements under subheading IAS 8
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of management judgements in determining appropriate classes of assets and liabilities for which disclosures about fair value measurements are provided
Information about significant judgements and assumptions made in determining that entity is investment entity
Disclosure requirements under subheading IAS 24
Name of parent entity
Name of ultimate parent of group
Name of ultimate or intermediate parent that prepares consolidated financial statements available for public use that comply with IFRS Accounting Standards
Explanation of relationships between parent and subsidiaries
Disclosure requirements under subheading IAS 34
Description of basis for preparing and presenting information about segments that does not comply with IFRS 8
Disclosure requirements under subheading Other disclosures
Description of basis for preparing and presenting information about segments that does not comply with IFRS 8
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of management judgements in determining appropriate classes of assets and liabilities for which disclosures about fair value measurements are provided
Information about significant judgements and assumptions made in determining that entity is investment entity
Disclosure requirements under subheading IAS 24
Name of parent entity
Name of ultimate parent of group
Name of ultimate or intermediate parent that prepares consolidated financial statements available for public use that comply with IFRS Accounting Standards
Explanation of relationships between parent and subsidiaries
Disclosure requirements under subheading IAS 34
Description of basis for preparing and presenting information about segments that does not comply with IFRS 8
Disclosure requirements under subheading Other disclosures
Description of basis for preparing and presenting information about segments that does not comply with IFRS 8
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