Disclosure Of Material Accounting Policy Information [Text Block]

Terna Energy S.A. - Filing #5620785

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowing costs [text block]
4.2.2Borrowing costs
Description of accounting policy for borrowings [text block]
(i)
Description of accounting policy for business combinations [text block]
Business
Description of accounting policy for construction in progress [text block]
i) Revenue from contracts with customers related to construction operations
Description of accounting policy for contingent liabilities and contingent assets [text block]
In
Description of accounting policy for deferred income tax [text block]
Deferred Income Tax
Description of accounting policy for derecognition of financial instruments [text block]
The
Description of accounting policy for derivative financial instruments and hedging [text block]
4.1.6.6Derivative financial instruments and hedge accounting
Description of accounting policy for determining components of cash and cash equivalents [text block]
4.2.4
Description of accounting policy for dividends [text block]
(v)
Description of accounting policy for earnings per share [text block]
4.2.8Earnings per share
Description of accounting policy for employee benefits [text block]
4.2.5
Description of accounting policy for fair value measurement [text block]
4.1.6.3Subsequent measurement of financial assets
Description of accounting policy for finance income and costs [text block]
(vi)
Description of accounting policy for financial assets [text block]
4.1.6.2
Description of accounting policy for financial instruments [text block]
4.1.6Financial instruments
Description of accounting policy for financial liabilities [text block]
4.1.6.5Classification and measurement of financial liabilities
Description of accounting policy for foreign currency translation [text block]
4.2.1 Foreign currency translation
Description of accounting policy for functional currency [text block]
2.4Presentation currency
Description of accounting policy for government grants [text block]
4.2.7Government grants
Description of accounting policy for hedging [text block]
Future cash flows hedging
Description of accounting policy for impairment of assets [text block]
4.1.5Impairment
Description of accounting policy for impairment of financial assets [text block]
4.1.6.4Impairment of financial assets
Description of accounting policy for income tax [text block]
4.1.9Income tax
Description of accounting policy for issued capital [text block]
4.1.10Share capital, reserves and distribution of dividends
Description of accounting policy for leases [text block]
4.2.6Leases
Description of accounting policy for measuring inventories [text block]
4.2.3Inventory
Description of accounting policy for intangible assets other than goodwill [text block]
4.1.3Intangible assets
Description of accounting policy for investment in associates [text block]
(d) Associates
Description of accounting policy for investments in joint ventures [text block]
(b) Joint arrangements
Description of accounting policy for offsetting of financial instruments [text block]
4.1.6.7 Offsetting financial assets and financial liabilities.
Description of accounting policy for property, plant and equipment [text block]
4.1.4Tangible Assets
Description of accounting policy for provisions [text block]
4.1.7Provisions, Contingent Assets and Liabilities
Description of accounting policy for recognition of revenue [text block]
4.1.8Revenue
Description of accounting policy for repairs and maintenance [text block]
Repairs
Description of accounting policy for restricted cash and cash equivalents [text block]
The
Description of accounting policy for segment reporting [text block]
4.1.2
Description of accounting policy for share-based payment transactions [text block]
Share-based payments program
Description of accounting policy for subsidiaries [text block]
(a) Subsidiaries
Description of accounting policy for termination benefits [text block]
(b) Defined Benefit Plan (non-funded)
Description of accounting policy for trade and other payables [text block]
(ii)
Description of accounting policy for trade and other receivables [text block]
Trade receivables, other receivables and receivables from contracts with customers
Description of accounting policy for treasury shares [text block]
Treasury shares reserves

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