Changes in accounting policies
The following amended or new accounting standards are effective for annual periods beginning on or after 1 January 2026.
Application for financial years which begin on or after (according to IASB) | Application for financial years which begin on or after (according to EU endorsement) | |
Annual Improvements Volume 11 | 1.1.2026 | 1.1.2026 |
Amendments to IFRS 9 and IFRS 7 – Classification and Measurement of Financial Instruments | 1.1.2026 | 1.1.2026 |
Amendments to IFRS 9 and IFRS 7 – Contracts Referencing Nature-dependent Electricity | 1.1.2026 | 1.1.2026 |
The first-time adoption of the aforementioned standards had only minor impact on the semi-annual consolidated financial statements as at 30 June 2026.