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RNS - 747800W0XA9OV4MSRW74-20231231-BG-CON_CALCULATION-RES.html

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Calculation validation report 

# Calculation validation report

## Report prepared on: 2024-04-24T18:02:33.591

## Document: 747800W0XA9OV4MSRW74-20231231-BG-CON.xhtml

|     |     |
| --- | --- |
|     | Created with XBRL Processing Engine version . |
|     | Created with [UBPartner tool-kit](http://www.ubpartner.com) version 4.1.9. |

| Line | Concept | Weight | Balance | Decimals | Reported | Calculated | Source | Message |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1   | Extended Link \[ http://bulgarianstockexchange.com/xbrl/2023/roles/otchetzafinansovotosstojanie \] |     |     |     |     |     |     |     |     |     |
| 2   | Context c-3 \[ 2023-12-31 - \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Assets |     | debit | \-3 | 367712000 | 367 712 000 | Instance | OK  |
|     | Non-current assets | 1.0 | debit | \-3 | 19356000 | 19 356 000 | Instance | OK  |
|     | Property, plant and equipment | 1.0 | debit | \-3 | 1786000 | 1 786 000 | Instance |     |
|     | Intangible assets other than goodwill | 1.0 | debit | \-3 | 3919000 | 3 919 000 | Instance |     |
|     | Investment Joint Ventures | 1.0 | debit | \-3 | 151000 | 151 000 | Instance |     |
|     | Investments In Assocciate | 1.0 | debit | \-3 | 330000 | 330 000 | Instance |     |
|     | Дългови инструменти по справедлива стойност през друг всеобхватен доход | 1.0 | debit | \-3 | 1026000 | 1 026 000 | Instance |     |
|     | Капиталови инструменти по справедлива стойност през друг всеобхватен доход | 1.0 | debit | \-3 | 861000 | 861 000 | Instance |     |
|     | Non-current held-to-maturity investments | 1.0 | debit | \-3 | 10271000 | 10 271 000 | Instance |     |
|     | Non-current prepayments | 1.0 | debit | \-3 | 295000 | 295 000 | Instance |     |
|     | Deferred tax assets | 1.0 | debit | \-3 | 717000 | 717 000 | Instance |     |
|     | Current assets | 1.0 | debit | \-3 | 348356000 | 348 356 000 | Instance | OK  |
|     | Receivables Short Term | 1.0 | debit | \-3 | 720000 | 720 000 | Instance |     |
|     | Receivables Electricities Short Term | 1.0 | debit | \-3 | 20035000 | 20 035 000 | Instance |     |
|     | Tax Receivables | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Other assets | 1.0 | debit | \-3 | 843000 | 843 000 | Instance |     |
|     | Вземания по споразумения с клауза за обратно изкупуване | 1.0 | debit | \-3 | 196117000 | 196 117 000 | Instance |     |
|     | Current loans and receivables | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Cash and cash equivalents | 1.0 | debit | \-3 | 130641000 | 130 641 000 | Instance |     |
|     | Equity and liabilities |     | credit | \-3 | 367712000 | 367 712 000 | Instance | OK  |
|     | Equity | 1.0 | credit | \-3 | 32403000 | 32 403 000 | Instance | OK  |
|     | Issued capital | 1.0 | credit | \-3 | 6583000 | 6 583 000 | Instance |     |
|     | Treasury shares | \-1.0 | debit | \-3 | 719000 | 719 000 | Instance |     |
|     | Reserves | 1.0 | credit | \-3 | 7395000 | 7 395 000 | Instance |     |
|     | Retained earnings | 1.0 | credit | \-3 | 19144000 | 19 144 000 | Instance |     |
|     | Non-current liabilities | 1.0 | credit | \-3 | 608000 | 608 000 | Instance | OK  |
|     | Deferred tax liabilities | 1.0 | credit | \-3 | 335000 | 335 000 | Instance |     |
|     | Non-current provisions for employee benefits | 1.0 | credit | \-3 | 145000 | 145 000 | Instance |     |
|     | Non-current lease liabilities | 1.0 | credit | \-3 | 128000 | 128 000 | Instance |     |
|     | Non-current government grants | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Current liabilities | 1.0 | credit | \-3 | 334701000 | 334 701 000 | Instance | OK  |
|     | Electricity Market Guarantee Deposits | 1.0 | credit | \-3 | 270274000 | 270 274 000 | Instance |     |
|     | Current payables for purchase of energy | 1.0 | credit | \-3 | 39420000 | 39 420 000 | Instance |     |
|     | Trade and other current payables | 1.0 | credit | \-3 | 1685000 | 1 685 000 | Instance |     |
|     | Short-term employee benefits accruals | 1.0 | credit | \-3 | 536000 | 536 000 | Instance |     |
|     | Tax Payables | 1.0 | credit | \-3 | 21939000 | 21 939 000 | Instance |     |
|     | Current government grants | 1.0 | credit | \-3 | 43000 | 43 000 | Instance |     |
|     | Current lease liabilities | 1.0 | credit | \-3 | 131000 | 131 000 | Instance |     |
|     | Other current payables | 1.0 | credit | \-3 | 673000 | 673 000 | Instance |     |
| 2   | Context c-4 \[ 2022-12-31 - \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Assets |     | debit | \-3 | 386155000 | 386 155 000 | Instance | OK  |
|     | Non-current assets | 1.0 | debit | \-3 | 19204000 | 19 204 000 | Instance | OK  |
|     | Property, plant and equipment | 1.0 | debit | \-3 | 1750000 | 1 750 000 | Instance |     |
|     | Intangible assets other than goodwill | 1.0 | debit | \-3 | 4210000 | 4 210 000 | Instance |     |
|     | Investment Joint Ventures | 1.0 | debit | \-3 | 36000 | 36 000 | Instance |     |
|     | Investments In Assocciate | 1.0 | debit | \-3 | 244000 | 244 000 | Instance |     |
|     | Дългови инструменти по справедлива стойност през друг всеобхватен доход | 1.0 | debit | \-3 | 1043000 | 1 043 000 | Instance |     |
|     | Капиталови инструменти по справедлива стойност през друг всеобхватен доход | 1.0 | debit | \-3 | 392000 | 392 000 | Instance |     |
|     | Non-current held-to-maturity investments | 1.0 | debit | \-3 | 10269000 | 10 269 000 | Instance |     |
|     | Non-current prepayments | 1.0 | debit | \-3 | 522000 | 522 000 | Instance |     |
|     | Deferred tax assets | 1.0 | debit | \-3 | 738000 | 738 000 | Instance |     |
|     | Current assets | 1.0 | debit | \-3 | 366951000 | 366 951 000 | Instance | OK  |
|     | Receivables Short Term | 1.0 | debit | \-3 | 567000 | 567 000 | Instance |     |
|     | Receivables Electricities Short Term | 1.0 | debit | \-3 | 58478000 | 58 478 000 | Instance |     |
|     | Tax Receivables | 1.0 | debit | \-3 | 51782000 | 51 782 000 | Instance |     |
|     | Other assets | 1.0 | debit | \-3 | 1997000 | 1 997 000 | Instance |     |
|     | Вземания по споразумения с клауза за обратно изкупуване | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Current loans and receivables | 1.0 | debit | \-3 | 400000 | 400 000 | Instance |     |
|     | Cash and cash equivalents | 1.0 | debit | \-3 | 253727000 | 253 727 000 | Instance |     |
|     | Equity and liabilities |     | credit | \-3 | 386155000 | 386 155 000 | Instance | OK  |
|     | Equity | 1.0 | credit | \-3 | 26580000 | 26 580 000 | Instance | OK  |
|     | Issued capital | 1.0 | credit | \-3 | 6583000 | 6 583 000 | Instance |     |
|     | Treasury shares | \-1.0 | debit | \-3 | 719000 | 719 000 | Instance |     |
|     | Reserves | 1.0 | credit | \-3 | 7347000 | 7 347 000 | Instance |     |
|     | Retained earnings | 1.0 | credit | \-3 | 13369000 | 13 369 000 | Instance |     |
|     | Non-current liabilities | 1.0 | credit | \-3 | 596000 | 596 000 | Instance | OK  |
|     | Deferred tax liabilities | 1.0 | credit | \-3 | 368000 | 368 000 | Instance |     |
|     | Non-current provisions for employee benefits | 1.0 | credit | \-3 | 94000 | 94 000 | Instance |     |
|     | Non-current lease liabilities | 1.0 | credit | \-3 | 18000 | 18 000 | Instance |     |
|     | Non-current government grants | 1.0 | credit | \-3 | 116000 | 116 000 | Instance |     |
|     | Current liabilities | 1.0 | credit | \-3 | 358979000 | 358 979 000 | Instance | OK  |
|     | Electricity Market Guarantee Deposits | 1.0 | credit | \-3 | 252593000 | 252 593 000 | Instance |     |
|     | Current payables for purchase of energy | 1.0 | credit | \-3 | 104473000 | 104 473 000 | Instance |     |
|     | Trade and other current payables | 1.0 | credit | \-3 | 822000 | 822 000 | Instance |     |
|     | Short-term employee benefits accruals | 1.0 | credit | \-3 | 429000 | 429 000 | Instance |     |
|     | Tax Payables | 1.0 | credit | \-3 | 250000 | 250 000 | Instance |     |
|     | Current government grants | 1.0 | credit | \-3 | 151000 | 151 000 | Instance |     |
|     | Current lease liabilities | 1.0 | credit | \-3 | 21000 | 21 000 | Instance |     |
|     | Other current payables | 1.0 | credit | \-3 | 240000 | 240 000 | Instance |     |
|     |     |     |     |     |     |     |     |     |     |
| 1   | Extended Link \[ http://bulgarianstockexchange.com/xbrl/2023/roles/otchetzaparichnitepotoci \] |     |     |     |     |     |     |     |     |     |
| 2   | Context c-1 \[ 2023-01-01 - 2023-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Cash flows from (used in) operating activities |     |     | \-3 | 76012000 | 76 012 000 | Instance | OK  |
|     | Receipt From Electricity Sales | 1.0 | debit | \-3 | 5093088000 | 5 093 088 000 | Instance |     |
|     | Payments Electricity Sales | \-1.0 | credit | \-3 | 5002430000 | 5 002 430 000 | Instance |     |
|     | Proceeds Payments Guarantee Deposits | 1.0 | debit | \-3 | 17682000 | 17 682 000 | Instance |     |
|     | Receipts from sales of goods and rendering of services | 1.0 | debit | \-3 | 20396000 | 20 396 000 | Instance |     |
|     | Payments to suppliers for goods and services | \-1.0 | credit | \-3 | 7746000 | 7 746 000 | Instance |     |
|     | Payments to and on behalf of employees | \-1.0 | credit | \-3 | 4147000 | 4 147 000 | Instance |     |
|     | Income taxes paid (refund), classified as operating activities | \-1.0 | credit | \-3 | 1376000 | 1 376 000 | Instance |     |
|     | Value Added Tax Refund | 1.0 | credit | \-3 | \-43975000 | \-43 975 000 | Instance |     |
|     | Energy Security System Fund Refund Paid | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Interest received, classified as operating activities | 1.0 | debit | \-3 | 4826000 | 4 826 000 | Instance |     |
|     | Finance costs paid, classified as operating activities | \-1.0 | credit | \-3 | 5000 | 5 000 | Instance |     |
|     | Other inflows (outflows) of cash, classified as operating activities | 1.0 | debit | \-3 | \-301000 | \-301 000 | Instance |     |
|     | Cash flows from (used in) investing activities |     | debit | \-3 | \-192701000 | \-192 701 000 | Instance | OK  |
|     | Постъпления от продажба на ценни книжа с уговорка за обратно изкупуване | 1.0 | debit | \-3 | 624463000 | 624 463 000 | Instance |     |
|     | Плащания за покупка на ценни книжа с уговорка за обратно изкупуване | 1.0 | debit | \-3 | \-820300000 | \-820 300 000 | Instance |     |
|     | Постъпления от лихви по репо сделки | 1.0 | debit | \-3 | 3188000 | 3 188 000 | Instance |     |
|     | Interest received, classified as investing activities | 1.0 | debit | \-3 | 57000 | 57 000 | Instance |     |
|     | Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | \-1.0 | credit | \-3 | 415000 | 415 000 | Instance |     |
|     | Proceeds from sales or maturity of financial instruments, classified as investing activities | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Paymnets For Financial Assets Amortised Cost | \-1.0 | credit | \-3 | \-269000 | \-269 000 | Instance |     |
|     | Paymnets For Financial Assets Amortised Cost | \-1.0 | credit | \-3 | \-0 | 0   | Instance |     |
|     | Purchase of property, plant and equipment, classified as investing activities | \-1.0 | credit | \-3 | 83000 | 83 000 | Instance |     |
|     | Proceeds from sales of property, plant and equipment, classified as investing activities | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Purchase of intangible assets, classified as investing activities | \-1.0 | credit | \-3 | 155000 | 155 000 | Instance |     |
|     | Cash flows from (used in) increase (decrease) in current borrowings | 1.0 | debit | \-3 | \-345000 | \-345 000 | Instance |     |
|     | Cash receipts from repayment of advances and loans made to related parties | 1.0 | debit | \-3 | 345000 | 345 000 | Instance |     |
|     | Purchase of interests in associates | \-1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other cash payments to acquire interests in joint ventures, classified as investing activities | \-1.0 | credit | \-3 | 125000 | 125 000 | Instance |     |
|     | Плащания по финансови обезпечения | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Постъпления по предоставени финансови обезпечения | 1.0 | debit | \-3 | 400000 | 400 000 | Instance |     |
|     | Cash flows from (used in) financing activities |     | debit | \-3 | \-6422000 | \-6 422 000 | Instance | OK  |
|     | Dividends paid, classified as financing activities | \-1.0 | credit | \-3 | 6248000 | 6 248 000 | Instance |     |
|     | Payments of lease liabilities, classified as financing activities | \-1.0 | credit | \-3 | 104000 | 104 000 | Instance |     |
|     | Proceeds from government grants, classified as financing activities | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Възстановени неусвоени финансирания | 1.0 | debit | \-3 | \-70000 | \-70 000 | Instance |     |
|     | Other inflows (outflows) of cash, classified as financing activities | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-2 \[ 2022-01-01 - 2022-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Cash flows from (used in) operating activities |     |     | \-3 | \-47824000 | \-47 824 000 | Instance | OK  |
|     | Receipt From Electricity Sales | 1.0 | debit | \-3 | 13860828000 | 13 860 828 000 | Instance |     |
|     | Payments Electricity Sales | \-1.0 | credit | \-3 | 14888348000 | 14 888 348 000 | Instance |     |
|     | Proceeds Payments Guarantee Deposits | 1.0 | debit | \-3 | 284322000 | 284 322 000 | Instance |     |
|     | Receipts from sales of goods and rendering of services | 1.0 | debit | \-3 | 20380000 | 20 380 000 | Instance |     |
|     | Payments to suppliers for goods and services | \-1.0 | credit | \-3 | 7081000 | 7 081 000 | Instance |     |
|     | Payments to and on behalf of employees | \-1.0 | credit | \-3 | 3182000 | 3 182 000 | Instance |     |
|     | Income taxes paid (refund), classified as operating activities | \-1.0 | credit | \-3 | 960000 | 960 000 | Instance |     |
|     | Value Added Tax Refund | 1.0 | credit | \-3 | 687217000 | 687 217 000 | Instance |     |
|     | Energy Security System Fund Refund Paid | 1.0 | debit | \-3 | \-719000 | \-719 000 | Instance |     |
|     | Interest received, classified as operating activities | 1.0 | debit | \-3 | 351000 | 351 000 | Instance |     |
|     | Finance costs paid, classified as operating activities | \-1.0 | credit | \-3 | 492000 | 492 000 | Instance |     |
|     | Other inflows (outflows) of cash, classified as operating activities | 1.0 | debit | \-3 | \-140000 | \-140 000 | Instance |     |
|     | Cash flows from (used in) investing activities |     | debit | \-3 | \-69000 | \-69 000 | Instance | OK  |
|     | Постъпления от продажба на ценни книжа с уговорка за обратно изкупуване | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Плащания за покупка на ценни книжа с уговорка за обратно изкупуване | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Постъпления от лихви по репо сделки | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Interest received, classified as investing activities | 1.0 | debit | \-3 | 94000 | 94 000 | Instance |     |
|     | Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | \-1.0 | credit | \-3 | 33000 | 33 000 | Instance |     |
|     | Proceeds from sales or maturity of financial instruments, classified as investing activities | 1.0 | debit | \-3 | 549000 | 549 000 | Instance |     |
|     | Paymnets For Financial Assets Amortised Cost | \-1.0 | credit | \-3 | \-244000 | \-244 000 | Instance |     |
|     | Paymnets For Financial Assets Amortised Cost | \-1.0 | credit | \-3 | 190000 | 190 000 | Instance |     |
|     | Purchase of property, plant and equipment, classified as investing activities | \-1.0 | credit | \-3 | 259000 | 259 000 | Instance |     |
|     | Proceeds from sales of property, plant and equipment, classified as investing activities | 1.0 | debit | \-3 | 25000 | 25 000 | Instance |     |
|     | Purchase of intangible assets, classified as investing activities | \-1.0 | credit | \-3 | 77000 | 77 000 | Instance |     |
|     | Cash flows from (used in) increase (decrease) in current borrowings | 1.0 | debit | \-3 | \-400000 | \-400 000 | Instance |     |
|     | Cash receipts from repayment of advances and loans made to related parties | 1.0 | debit | \-3 | 400000 | 400 000 | Instance |     |
|     | Purchase of interests in associates | \-1.0 | credit | \-3 | 22000 | 22 000 | Instance |     |
|     | Other cash payments to acquire interests in joint ventures, classified as investing activities | \-1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Плащания по финансови обезпечения | 1.0 | debit | \-3 | \-400000 | \-400 000 | Instance |     |
|     | Постъпления по предоставени финансови обезпечения | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Cash flows from (used in) financing activities |     | debit | \-3 | \-3067000 | \-3 067 000 | Instance | OK  |
|     | Dividends paid, classified as financing activities | \-1.0 | credit | \-3 | 2913000 | 2 913 000 | Instance |     |
|     | Payments of lease liabilities, classified as financing activities | \-1.0 | credit | \-3 | 33000 | 33 000 | Instance |     |
|     | Proceeds from government grants, classified as financing activities | 1.0 | debit | \-3 | 139000 | 139 000 | Instance |     |
|     | Възстановени неусвоени финансирания | 1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Other inflows (outflows) of cash, classified as financing activities | 1.0 | debit | \-3 | \-260000 | \-260 000 | Instance |     |
|     |     |     |     |     |     |     |     |     |     |
| 1   | Extended Link \[ http://bulgarianstockexchange.com/xbrl/2023/roles/otchetzavseobhvatnijadohod \] |     |     |     |     |     |     |     |     |     |
| 2   | Context c-1 \[ 2023-01-01 - 2023-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 12543000 | 12 543 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 12521000 | 12 521 000 | Instance | OK  |
|     | Profit (loss) before tax | 1.0 | credit | \-3 | 13997000 | 13 997 000 | Instance | OK  |
|     | Profit (loss) from operating activities | 1.0 | credit | \-3 | 6688000 | 6 688 000 | Instance | OK  |
|     | Revenue from contracts with customers | 1.0 | credit | \-3 | 17711000 | 17 711 000 | Instance |     |
|     | Other income | 1.0 | credit | \-3 | 498000 | 498 000 | Instance |     |
|     | Raw materials and consumables used | \-1.0 | debit | \-3 | 74000 | 74 000 | Instance |     |
|     | Services expense | \-1.0 | debit | \-3 | 6075000 | 6 075 000 | Instance |     |
|     | Depreciation and amortisation expense | \-1.0 | debit | \-3 | 822000 | 822 000 | Instance |     |
|     | Employee benefits expense | \-1.0 | debit | \-3 | 4181000 | 4 181 000 | Instance |     |
|     | Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 | \-1.0 | debit | \-3 | 0   | 0   | Instance |     |
|     | Other expenses, by nature | \-1.0 | debit | \-3 | 369000 | 369 000 | Instance |     |
|     | Finance income (cost) | 1.0 | credit | \-3 | 7233000 | 7 233 000 | Instance | OK  |
|     | Finance income | 1.0 | credit | \-3 | 8561000 | 8 561 000 | Instance |     |
|     | Finance costs | \-1.0 | debit | \-3 | 1328000 | 1 328 000 | Instance |     |
|     | Profit Joint Venture | 1.0 | credit | \-3 | \-10000 | \-10 000 | Instance |     |
|     | Proft Associates | 1.0 | credit | \-3 | 86000 | 86 000 | Instance |     |
|     | Tax expense (income) | \-1.0 | debit | \-3 | 1476000 | 1 476 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 22000 | 22 000 | Instance | OK  |
|     | Other comprehensive income that will not be reclassified to profit or loss, net of tax | 1.0 | credit | \-3 | 23000 | 23 000 | Instance | OK  |
|     | Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | 1.0 | credit | \-3 | \-26000 | \-26 000 | Instance |     |
|     | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets | 1.0 |     | \-3 | 54000 | 54 000 | Instance |     |
|     | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | \-1.0 | debit | \-3 | 5000 | 5 000 | Instance |     |
|     | Other comprehensive income that will be reclassified to profit or loss, net of tax | 1.0 | credit | \-3 | \-1000 | \-1 000 | Instance | OK  |
|     | Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax | 1.0 | credit | \-3 | \-1000 | \-1 000 | Instance |     |
|     | Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | \-1.0 | debit | \-3 | \-0 | 0   | Instance |     |
| 2   | Context c-2 \[ 2022-01-01 - 2022-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 4421000 | 4 421 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 4533000 | 4 533 000 | Instance | OK  |
|     | Profit (loss) before tax | 1.0 | credit | \-3 | 5128000 | 5 128 000 | Instance | OK  |
|     | Profit (loss) from operating activities | 1.0 | credit | \-3 | 5033000 | 5 033 000 | Instance | OK  |
|     | Revenue from contracts with customers | 1.0 | credit | \-3 | 17258000 | 17 258 000 | Instance |     |
|     | Other income | 1.0 | credit | \-3 | 400000 | 400 000 | Instance |     |
|     | Raw materials and consumables used | \-1.0 | debit | \-3 | 78000 | 78 000 | Instance |     |
|     | Services expense | \-1.0 | debit | \-3 | 5020000 | 5 020 000 | Instance |     |
|     | Depreciation and amortisation expense | \-1.0 | debit | \-3 | 788000 | 788 000 | Instance |     |
|     | Employee benefits expense | \-1.0 | debit | \-3 | 3495000 | 3 495 000 | Instance |     |
|     | Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 | \-1.0 | debit | \-3 | 2965000 | 2 965 000 | Instance |     |
|     | Other expenses, by nature | \-1.0 | debit | \-3 | 279000 | 279 000 | Instance |     |
|     | Finance income (cost) | 1.0 | credit | \-3 | 85000 | 85 000 | Instance | OK  |
|     | Finance income | 1.0 | credit | \-3 | 657000 | 657 000 | Instance |     |
|     | Finance costs | \-1.0 | debit | \-3 | 572000 | 572 000 | Instance |     |
|     | Profit Joint Venture | 1.0 | credit | \-3 | \-3000 | \-3 000 | Instance |     |
|     | Proft Associates | 1.0 | credit | \-3 | 13000 | 13 000 | Instance |     |
|     | Tax expense (income) | \-1.0 | debit | \-3 | 595000 | 595 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-112000 | \-112 000 | Instance | OK  |
|     | Other comprehensive income that will not be reclassified to profit or loss, net of tax | 1.0 | credit | \-3 | 20000 | 20 000 | Instance | OK  |
|     | Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | 1.0 | credit | \-3 | 59000 | 59 000 | Instance |     |
|     | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets | 1.0 |     | \-3 | \-43000 | \-43 000 | Instance |     |
|     | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | \-1.0 | debit | \-3 | \-4000 | \-4 000 | Instance |     |
|     | Other comprehensive income that will be reclassified to profit or loss, net of tax | 1.0 | credit | \-3 | \-132000 | \-132 000 | Instance | OK  |
|     | Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax | 1.0 | credit | \-3 | \-148000 | \-148 000 | Instance |     |
|     | Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | \-1.0 | debit | \-3 | \-16000 | \-16 000 | Instance |     |
| 2   | Context c-13 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:IssuedCapitalMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-14 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:TreasurySharesMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | \-0 | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
| 2   | Context c-15 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:CapitalRedemptionReserveMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
| 2   | Context c-16 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:StatutoryReserveMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-17 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:MiscellaneousOtherReservesMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-18 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | \-171000 | \-171 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-171000 | \-171 000 | Instance |     |
| 2   | Context c-19 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:RetainedEarningsMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 4592000 | 4 592 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 4533000 | 4 533 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 59000 | 59 000 | Instance |     |
| 2   | Context c-27 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:IssuedCapitalMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-28 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:TreasurySharesMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | \-0 | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
| 2   | Context c-29 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:CapitalRedemptionReserveMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-0 | 0   | Instance |     |
| 2   | Context c-30 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:StatutoryReserveMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-31 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:MiscellaneousOtherReservesMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-32 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 48000 | 48 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 48000 | 48 000 | Instance |     |
| 2   | Context c-33 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:RetainedEarningsMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 12495000 | 12 495 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 12521000 | 12 521 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-26000 | \-26 000 | Instance |     |
|     |     |     |     |     |     |     |     |     |     |

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