Notes And Other Explanatory Information [Abstract]

Photon Energy N.V. - Filing #2154296

Concept	2023-01-01 to 2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	2
Disclosure of allowance for credit losses [text block]	The Group applies the IFRS 9 simplified approach to measuring
Disclosure of auditors' remuneration [text block]	15
Disclosure of authorisation of financial statements [text block]	The consolidated financial statements were authorised for is-
Disclosure of basis of consolidation [text block]	4
Disclosure of basis of preparation of financial statements [text block]	2
Disclosure of borrowing costs [text block]	The Group did not capitalise any borrowing costs for SPVs built
Disclosure of borrowings [text block]	32
Disclosure of business combinations [text block]	2
Disclosure of cash and cash equivalents [text block]	28
Disclosure of changes in accounting policies [text block]	3
Disclosure of collateral [text block]	Assets pledged
Disclosure of commitments and contingent liabilities [text block]	42
Disclosure of credit risk [text block]	6
Disclosure of deferred taxes [text block]	24
Disclosure of depreciation and amortisation expense [text block]	19
Disclosure of derivative financial instruments [text block]	36
Disclosure of dividends [text block]	Dividends
Disclosure of earnings per share [text block]	31
Disclosure of effect of changes in foreign exchange rates [text block]	37
Disclosure of employee benefits [text block]	14
Disclosure of entity's operating segments [text block]	7
Disclosure of events after reporting period [text block]	43
Disclosure of expenses [text block]	12
Disclosure of fair value of financial instruments [text block]	Net result from revaluation of derivatives represent change in
Disclosure of finance income (cost) [text block]	17
Disclosure of financial instruments [text block]	The Group recognised lease liabilities as follows:
Disclosure of financial risk management [text block]	6
Disclosure of general information about financial statements [text block]	For the Year Ended 31 December 2023
Disclosure of going concern [text block]	Going Concern
Disclosure of impairment of assets [text block]	16
Disclosure of income tax [text block]	18
Disclosure of information about employees [text block]	On 31 December 2023 the Group employed 348 employees. 4
Disclosure of information about key management personnel [text block]	Key management compensation including salaries, bonuses
Disclosure of intangible assets [text block]	22
Disclosure of intangible assets and goodwill [text block]	21
Disclosure of inventories [text block]	25
Disclosure of investments accounted for using equity method [text block]	9
Disclosure of issued capital [text block]	30
Disclosure of leases [text block]	20
Disclosure of liquidity risk [text block]	7
Disclosure of market risk [text block]	6
Disclosure of material accounting policy information [text block]	4
Disclosure of non-current assets held for sale and discontinued operations [text block]	29
Disclosure of objectives, policies and processes for managing capital [text block]	Capital Management
Disclosure of other operating income (expense) [text block]	11
Disclosure of provisions [text block]	33
Disclosure of related party [text block]	40
Disclosure of reserves within equity [text block]	The other reserves relate to the legal reserve; the revaluation of
Disclosure of restricted cash and cash equivalents [text block]	n thousands of EUR
Disclosure of revenue from contracts with customers [text block]	10
Disclosure of subsidiaries [text block]	41
Disclosure of tax receivables and payables [text block]	35
Disclosure of trade and other payables [text block]	34
Disclosure of trade and other receivables [text block]	26
Disclosure of treasury shares [text block]	Treasury shares