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36. Accounting principles

Summary of article:  Investments in consolidated subsidiaries are entities over which the company has control, i.e.  the power to govern the financial and operating policies, generally accompanying a shareholding of more than one half of the voting rights.

37. Property, plant and equipment

Summary of article:  

38. Financial fixed assets 

Summary of article:  The intercompany receivable is related to:

39. Trade and other receivables

Summary of article:  

4. Accounting principles

Summary of article:  Property, plant and equipment is stated at cost, net of accumulated depreciation and accumulated impairment losses, if any.

40. Cash and cash equivalents  

Summary of article:  Cash and cash equivalents consisted of the following items as of:

41. Equity

Summary of article:  The share capital is paid up in full. The share capital issued equals €90,000 divided in 90,000 shares of €1 each.

42. Provisions

Summary of article:  The following table summarises the movement in provision for the years ended 31/12/2024, 31/12/2023 and 1/1/2023:

43. Financial liabilities

Summary of article:  For further details regarding the subordinated loans, please see the consolidated balance sheet.

44. Share in profit of subsidiaries accounted for using the equity method 

Summary of article:  The result from participations is related to subsidiaries.

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