The Group has not applied in advance
the following accounting standards and/or interpretations (including the consequential amendments, if any) that have been issued by the
IASB but are not yet effective for the current financial period:
| IFRSs and/or IC Interpretations (Including The Consequential Amendments) | | Effective Date | | IFRS 19 Subsidiaries without Public Accountability: Disclosures | | 1 January 2027 | | IFRS 18 Presentation and Disclosure in Financial Statements | | 1 January 2027 | | Annual Improvements of IFRS Accounting Standards – Volume 11 | | 1 January 2026 | | Amendments to IFRS 9 and IFRS 7 Amendments to the Classification and Measurement of Financial Instruments | | 1 January 2026 | | Amendment to IAS 21 Lack of Exchangeability | | 1 January 2025 | | Amendments to IFRS 10 and IFRS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture | | Deferred | | Amendment to IAS 1 Non-current Liabilities with Covenants | | 1 January 2024 | | Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements | | 1 January 2024 | | Amendment to IFRS 16 Lease Liability in a Sale and Leaseback | | 1 January 2024 |
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