Disclosure Of Material Accounting Policy Information [Text Block]

Orange Belgium S.A. - Filing #3187544

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	Note 17: Significant accounting policies
Description of accounting policy for borrowing costs [text block]	1.6. Borrowing costs
Description of accounting policy for borrowings [text block]	Interest-bearing loans and borrowings
Description of accounting policy for business combinations [text block]	Business combinations are accounted for applying the acquisition method:
Description of accounting policy for business combinations and goodwill [text block]	1.2. Business combinations, goodwill and goodwill impairment
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	The asset retirement obligation (ARO) relating to the network sites is measured based on the known term of sites rental contracts,
Description of accounting policy for deferred income tax [text block]	Deferred income tax
Description of accounting policy for depreciation expense [text block]	The depreciable amount of an intangible asset with a finite useful life is allocated on a linear basis over its useful life. The amortization
Description of accounting policy for derivative financial instruments [text block]	Hedge accounting
Description of accounting policy for determining components of cash and cash equivalents [text block]	1.10. Cash and cash equivalents
Description of accounting policy for discounts and rebates [text block]	1.16. Financial discounts
Description of accounting policy for dividends [text block]	1.17. Dividend
Description of accounting policy for earnings per share [text block]	1
Description of accounting policy for employee benefits [text block]	1.13. Employee benefits
Description of accounting policy for expenses [text block]	1.18. TV content contracts
Description of accounting policy for fee and commission income and expense [text block]	1.15. Loyalty commissions
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	1.20. Financial instruments
Description of accounting policy for foreign currency translation [text block]	1.1. Transactions in foreign currencies
Description of accounting policy for government grants [text block]	1.7. Government grants
Description of accounting policy for impairment of assets [text block]	Impairment loss for goodwill is accounted for in the income statement and is never subsequently reversed.
Description of accounting policy for impairment of financial assets [text block]	Impairment of financial assets
Description of accounting policy for income tax [text block]	Current income taxes
Description of accounting policy for leases [text block]	1.14. Leases
Description of accounting policy for measuring inventories [text block]	1.9. Inventories
Description of accounting policy for intangible assets and goodwill [text block]	Goodwill is not amortized but tested for impairment at least annually or more frequently when there is an indication that it may be
Description of accounting policy for intangible assets other than goodwill [text block]	1.3. Intangible assets
Description of accounting policy for investment in associates [text block]	1
Description of accounting policy for offsetting of financial instruments [text block]	Offsetting a financial asset and a financial liability
Description of accounting policy for property, plant and equipment [text block]	1.4. Property, plant and equipment
Description of accounting policy for provisions [text block]	1.12. Long-term provisions
Description of accounting policy for recognition of revenue [text block]	1.21 Revenue from contracts with customers
Description of accounting policy for segment reporting [text block]	1.19 Segment reporting
Description of accounting policy for taxes other than income tax [text block]	Sales tax
Description of accounting policy for trade and other payables [text block]	Trade and other short-term payables
Description of accounting policy for treasury shares [text block]	1.11. Own shares (liquidity contract)