Disclosure Of Material Accounting Policy Information [Text Block]

Gecina - Filing #2811343

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for business combinations [text block]	5.5.2.4.3
Description of accounting policy for contingent liabilities and contingent assets [text block]	Les passifs et actifs éventuels ne sont pas comptablilisés ; ils sont recensés dans les engagements hors bilan.
Description of accounting policy for deferred income tax [text block]	5.5.3.14.3
Description of accounting policy for derivative financial instruments [text block]	5.5.3.9
Description of accounting policy for determining components of cash and cash equivalents [text block]	5.5.3.6
Description of accounting policy for earnings per share [text block]	Le résultat par action est calculé en divisant le résultat net attribuable aux actionnaires par le nombre moyen pondéré d’actions ordinaires en circulation au cours de la période.
Description of accounting policy for employee benefits [text block]	5.5.3.13
Description of accounting policy for financial assets [text block]	5.5.3.4.3
Description of accounting policy for financial liabilities [text block]	Les passifs financiers sont constitués essentiellement d’emprunts obligataires, d’emprunts bancaires, de lignes de crédit, de billets de trésorerie et des autres dettes courantes.
Description of accounting policy for foreign currency translation [text block]	5.5.2.5
Description of accounting policy for income tax [text block]	5.5.3.14.2
Description of accounting policy for investments other than investments accounted for using equity method [text block]	5.5.3.4.2
Description of accounting policy for leases [text block]	5.5.3.10
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	5.5.3.1.4
Description of accounting policy for intangible assets other than goodwill [text block]	5.5.3.3
Description of accounting policy for investment in associates [text block]	5.5.3.4.1
Description of accounting policy for investments in joint ventures [text block]	5.5.3.4
Description of accounting policy for investment property [text block]	5.5.3.1
Description of accounting policy for property, plant and equipment [text block]	5.5.3.1.3
Description of accounting policy for provisions [text block]	Conformément à la norme IAS 37 « Provisions, passifs éventuels et actifs éventuels », une provision est compta­bilisée lorsque le Groupe a une obligation actuelle, légale ou implicite, à l’égard d’un tiers, résultant d’événe­ments passés, et qu’il est probable ou certain que cette obligation provo­quera une sortie de ressources au bénéfice de ce tiers.
Description of accounting policy for recognition of revenue [text block]	5.5.3.11
Description of accounting policy for share-based payment transactions [text block]	5.5.3.8
Description of accounting policy for taxes other than income tax [text block]	5.5.3.14.1
Description of accounting policy for trade and other receivables [text block]	5.5.3.5
Description of accounting policy for treasury shares [text block]	5.5.3.7