Disclosure Of Material Accounting Policy Information [Text Block]

TCM Group - Filing #1349773

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	1. Accounting policies
Description of accounting policy for business combinations and goodwill [text block]	Business combinations
Description of accounting policy for depreciation expense [text block]	In the income statement, operating profit is charged
Description of accounting policy for earnings per share [text block]	Earnings per share
Description of accounting policy for financial liabilities [text block]	Financial instruments
Description of accounting policy for foreign currency translation [text block]	Receivables and liabilities in foreign currencies
Description of accounting policy for functional currency [text block]	General principles
Description of accounting policy for hedging [text block]	Cash-flow hedges, interest-rate risk
Description of accounting policy for impairment of non-financial assets [text block]	Impairment testing of tangible and intangible assets
Description of accounting policy for income tax [text block]	Tax
Description of accounting policy for intangible assets other than goodwill [text block]	Intangible assets
Description of accounting policy for interest income and expense [text block]	Financial income and expenses
Description of accounting policy for research and development expense [text block]	Research and product development
Description of accounting policy for share-based payment transactions [text block]	Employee benefits
Description of accounting policy for trade and other receivables [text block]	Loans and trade receivables
Description of accounting policy for transactions with related parties [text block]	30. Related party transactions
Description of accounting policy for treasury shares [text block]	Treasury shares