Disclosure Of Material Accounting Policy Information [Text Block]

Orange Belgium S.A. - Filing #5821303

Concept	2024-01-01 to 2024-12-31
Disclosure of material accounting policy information [text block]	Note 17: Significant accounting policies
Description of accounting policy for borrowing costs [text block]	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]	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 and hedging [text block]	Hedge accounting
Description of accounting policy for determining components of cash and cash equivalents [text block]	Cash and cash equivalents
Description of accounting policy for discounts and rebates [text block]	Financial discounts
Description of accounting policy for dividends [text block]	Dividend
Description of accounting policy for earnings per share [text block]	Earnings per share
Description of accounting policy for employee benefits [text block]	Employee benefits
Description of accounting policy for expenses [text block]	TV content contracts
Description of accounting policy for fee and commission income and expense [text block]	Loyalty commissions
Description of accounting policy for financial instruments [text block]	Financial instruments
Description of accounting policy for foreign currency translation [text block]	Transactions in foreign currencies
Description of accounting policy for 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 government grants [text block]	Government grants
Description of accounting policy for impairment of financial assets [text block]	Impairment of financial assets
Description of accounting policy for impairment of non-financial assets [text block]	Impairment loss for goodwill is accounted for in the income statement and is never subsequently reversed.
Description of accounting policy for income tax [text block]	Current income taxes
Description of accounting policy for leases [text block]	Leases
Description of accounting policy for measuring inventories [text block]	Inventories
Description of accounting policy for intangible assets other than goodwill [text block]	Intangible assets
Description of accounting policy for investment in associates [text block]	Joint operations
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]	Property, plant and equipment
Description of accounting policy for provisions [text block]	Long-term provisions
Description of accounting policy for recognition of revenue [text block]	Revenue from contracts with customers
Description of accounting policy for segment reporting [text block]	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]	Own shares (liquidity contract)