Notes And Other Explanatory Information [Abstract]

Okeanis Eco Tanker - Filing #5813533

Concept 2024-01-01 to
2024-12-31
Notes and other explanatory information [abstract]
Disclosure of accrued expenses and other liabilities [text block]
8
Disclosure of allowance for credit losses [text block]
As of December 31, 2024 and 2023, the Group performed a
Disclosure of authorisation of financial statements [text block]
The Group’s annual consolidated financial statements were approved and authorized for issue by the Board of Directors on March
Disclosure of basis of preparation of financial statements [text block]
2
Disclosure of changes in accounting policies [text block]
Adoption of new and revised IFRS
Disclosure of collateral [text block]
Vessels with an aggregate carrying amount of $702,526,997 as of December 31, 2024 (December 31, 2023: $ 802,677,503) have
Disclosure of commitments and contingent liabilities [text block]
16. Commitments and Contingencies
Disclosure of credit risk [text block]
Disclosure of debt instruments [text block]
12. Long-Term Borrowings
Disclosure of depreciation and amortisation expense [text block]
 
Disclosure of earnings per share [text block]
17. Earnings per Share
Disclosure of events after reporting period [text block]
24. Subsequent Events
Disclosure of fair value measurement [text block]
Forward freight agreements and Foreign Exchange Forward Swaps
Disclosure of finance cost [text block]
Long-term borrowings – January 1, 2022
Disclosure of finance income [text block]
Interest income are presented below:
Disclosure of financial instruments at fair value through profit or loss [text block]
22. Derivative Financial Instruments
Disclosure of financial risk management [text block]
15. Financial Risk Management
Disclosure of general and administrative expense [text block]
11. General and Administrative expenses
Disclosure of general information about financial statements [text block]
1
Disclosure of going concern [text block]
The consolidated financial statements have been prepared on a going concern basis as the directors have, at the time of approving
Disclosure of impairment of assets [text block]
As of December 31, 2024 and 2023, the carrying amount of the vessels owned by the Group was lower than their respective fair
Disclosure of information about key management personnel [text block]
Insurance cover, for certain directors and executives of the Group, in respect to their potential liability towards the Group and
Disclosure of interest expense [text block]
21. Interest income, Interest expense and Other Finance Costs
Disclosure of interests in other entities [text block]
As at December 31, 2024 the Group comprises the following companies:
Disclosure of inventories [text block]
6
Disclosure of leases [text block]
Other Fixed Assets
Disclosure of liquidity risk [text block]
Disclosure of market risk [text block]
Disclosure of material accounting policy information [text block]
4
Disclosure of objectives, policies and processes for managing capital [text block]
19. Capital Risk Management
Disclosure of other operating expense [text block]
9
Disclosure of property, plant and equipment [text block]
7
Disclosure of revenue [text block]
20. Lease and Non-Lease Components of Revenue
Disclosure of share capital, reserves and other equity interest [text block]
14. Share Capital and Additional Paid-in Capital
Disclosure of subsidiaries [text block]
Disclosure of trade and other receivables [text block]
As at December 31, 2024 and 2023, the Group’s trade receivables amounted to $38,202,231 and $55,234,678, respectively.
Disclosure of treasury shares [text block]
On January 24, 2022, the Company purchased 20,000 of its own shares for an aggregate consideration of $162,117 at the price of

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