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103 resultaten gevonden toont 11 tot 20

14. Property, plant and equipment

Samenvatting van artikel:  Property, plant and equipment are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition or construction of the asset.

14. Related parties

Samenvatting van artikel:  The Company has entered into arrangements with a number of its subsidiaries and affiliated companies in the course of its business. These arrangements relate to service transactions and financing agreements and were conducted at market prices.

15. Commitments and contingencies

Samenvatting van artikel:  At 31 December 2025, the Company has issued parent company guarantees amounting to €120 million (2024: €111 million).

15. Leases

Samenvatting van artikel:  The group is lessee for a range of assets that are used in the ordinary course of business. At inception of a contract, the Group assesses whether it is or contains, a lease.

16. Intangible assets

Samenvatting van artikel:  Goodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred over the Group’s interest in net fair value of the identifiable assets, liabilities and contingent liabilities of the acquiree and the

17. Investments in joint ventures and associates

Samenvatting van artikel:  Investments in joint arrangements are classified as either joint ventures or joint operations, depending on the contractual rights and obligations.

18. Other financial assets

Samenvatting van artikel:  Financial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through other comprehensive income (OCI), and fair value through profit or loss.

19. Inventories

Samenvatting van artikel:  Land, building rights and property developments are recorded at the lower of cost and net realisable value. The Group capitalises interest expenses on loans and borrowings that fund these assets to facilitate the development.

2. Accounting policies

Samenvatting van artikel:  The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (‘IFRS’) as adopted by the European Union and also comply with the financial reporting requirements included in Part

2. Intangible assets

Samenvatting van artikel:  

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