Annual Financial Statements
4
(1
st
January 2023 to 31
st
December 2023)
7.2 Significant accounting judgments and estimates
.................................................................................................................
116
7.2.1 Judgements
.........................................................................................................................................................................
116
7.2.2 Estimates and assumptions
...............................................................................................................................................
116
7.3 Going concern
.........................................................................................................................................................................
117
7.4 Information by sector
..............................................................................................................................................................
117
7.5 Basis of consolidation
.............................................................................................................................................................
117
7.6 Exchange rate conversions
...................................................................................................................................................
119
7.7 Tangible Assets
......................................................................................................................................................................
120
7.8 Intangible assets and Goodwill
..............................................................................................................................................
121
7.9 Impairment of non-financial assets
.......................................................................................................................................
122
7.10 Financial assets and liabilities
..............................................................................................................................................
123
7.11 Impairment of financial assets
.............................................................................................................................................
125
7.12 Investments in subsidiaries
..................................................................................................................................................
126
7.13 Cash and cash equivalents
.................................................................................................................................................
126
7.14 Equity
.....................................................................................................................................................................................
126
7.15 Leases
...................................................................................................................................................................................
126
7.16 Income tax & deferred tax
....................................................................................................................................................
128
7.17 Staff benefits
.........................................................................................................................................................................
130
7.18 Grants
....................................................................................................................................................................................
131
7.19 Loan commitments
...............................................................................................................................................................
131
7.20 Trade and other payables
....................................................................................................................................................
132
7.21 Provisions
..............................................................................................................................................................................
132
7.22 Revenue from contracts with customers
............................................................................................................................
132
7.23 Distribution of dividends
.......................................................................................................................................................
134
7.24 Expenses
..............................................................................................................................................................................
134
7.25 Fair value measurement
......................................................................................................................................................
134
8. Risk Management
..................................................................................................................................................
135
8.1 Financial risk factors
...............................................................................................................................................................
135
8.2 Foreign exchange risk
............................................................................................................................................................
135
8.3 Risk of technological developments
......................................................................................................................................
136
8.4 Credit risk
.................................................................................................................................................................................
136
8.5 Liquidity risk
.............................................................................................................................................................................
138
8.6 Cash flow risk and risk of fair value changes due to changes in interest rates
.................................................................
140
8.7 Other market risks
..................................................................................................................................................................
140
8.8 Capital management policies and procedures
.....................................................................................................................
140
9. Group structure
......................................................................................................................................................
141
10. Information on Operational Segments and Sales Revenue
...........................................................................
142
11. Other Notes to the Financial Statements
.........................................................................................................
146
11.1 Property, plant and equipment / rights of use
.....................................................................................................................
146
11.2 Intangible assets
...................................................................................................................................................................
148
11.3 Acquisition of subsidiaries
....................................................................................................................................................
150
11.4 Goodwill of Businesses
........................................................................................................................................................
156
11.5 Investments in subsidiaries
..................................................................................................................................................
158
11.6 Other non-current assets
.....................................................................................................................................................
159
11.7 Trade and other receivables
................................................................................................................................................
160
11.8 Other receivables
.................................................................................................................................................................
162
11.9 Other current assets
.............................................................................................................................................................
162
11.10 Financial assets at fair value through profit or loss
..........................................................................................................
162
11.11 Cash and cash equivalents
...............................................................................................................................................
162
11.12 Equity
...................................................................................................................................................................................
163
11.13 Provision for employee retirement benefits
......................................................................................................................
165
11.14 Other non-current liabilities
................................................................................................................................................
166
11.15 Trade and other payables
..................................................................................................................................................
166
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Entersoft SA published this content on 22 April 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 22 April 2024 07:35:07 UTC.