Disclosure Of Material Accounting Policy Information [Text Block]

Alumetal S.A. - Filing #5620790

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
2. Basis for preparation of the financial statements and summary of material accounting policies
Description of accounting policy for business combinations and goodwill [text block]
2.3.1 Business combinations and Goodwill
Description of accounting policy for customer acquisition costs [text block]
Costs of obtaining contract with customers
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
Provisions for decommissioning and environmental restoration
Description of accounting policy for derecognition of financial instruments [text block]
Derecognition
Description of accounting policy for determining components of cash and cash equivalents [text block]
2.3.10 Cash and cash equivalents
Description of accounting policy for dividends [text block]
2.3.19 Dividend distribution
Description of accounting policy for earnings per share [text block]
2.3.23 Earnings per share (EPS)
Description of accounting policy for emission rights [text block]
2.3.21 Accounting policy for CO
Description of accounting policy for employee benefits [text block]
2.3.14 Pensions and other post-employment benefits
Description of accounting policy for exploration and evaluation expenditures [text block]
Mining development
Description of accounting policy for fair value measurement [text block]
2.3.7 Fair value measurement
Description of accounting policy for financial guarantees [text block]
2.3.8 Guarantees
Description of accounting policy for financial instruments [text block]
2.3.6 Financial instruments
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Description of accounting policy for financial liabilities [text block]
(ii) Financial liabilities
Description of accounting policy for foreign currency translation [text block]
2.3.3 Foreign currency translation
Description of accounting policy for goodwill [text block]
Description of accounting policy for government grants [text block]
2.3.15 Grants
Description of accounting policy for hedging [text block]
2.3.22 Hedge accounting
Description of accounting policy for impairment of financial assets [text block]
Impairment
Description of accounting policy for income tax [text block]
2.3.13 Income tax & deferred tax
Description of accounting policy for issued capital [text block]
2.3.12 Treasury shares
Description of accounting policy for leases [text block]
2.3.17 Leases
Description of accounting policy for measuring inventories [text block]
2.3.9 Inventories
Description of accounting policy for intangible assets and goodwill [text block]
2.3.5 Intangible assets
Description of accounting policy for investment in associates [text block]
Associates
Description of accounting policy for investment in associates and joint ventures [text block]
2.3.2 Investment in associates, joint arrangements and joint ventures
Description of accounting policy for investments in joint ventures [text block]
Joint operations
Description of accounting policy for property, plant and equipment [text block]
2.3.4 Property, plant and equipment
Description of accounting policy for provisions [text block]
2.3.16 Provisions
Description of accounting policy for recognition of revenue [text block]
2.3.18 Revenue recognition
Description of accounting policy for restricted cash and cash equivalents [text block]
2.3.11 Restricted cash
Description of accounting policy for segment reporting [text block]
2.6 Segment reporting
Description of accounting policy for share-based payment transactions [text block]
2.3.24 Share-based payments
Description of accounting policy for termination benefits [text block]
Termination benefits

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