Disclosure Of Material Accounting Policy Information [Text Block]

Cnova N.V. - Filing #5860728

Concept	2024-01-01 to 2024-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for business combinations [text block]	Note 4 Business combinations and equity transactions
Description of accounting policy for deferred income tax [text block]	Deferred taxes are recognized using the provisions of IAS 12 “Income Taxes.” Balances of deferred
Description of accounting policy for determining components of cash and cash equivalents [text block]	Note 11 Net cash, cash equivalents and restricted cash
Description of accounting policy for employee benefits [text block]	Note 20 Pension and other post-employment benefit obligations
Description of accounting policy for fair value measurement [text block]	Note 22 Fair value of financial instruments
Description of accounting policy for finance income and costs [text block]	Note 9 Financial income and expense
Description of accounting policy for financial assets [text block]	Note 12 Financial assets
Description of accounting policy for financial liabilities [text block]	Note 21 Financial liabilities and other liabilities
Description of accounting policy for foreign currency translation [text block]	b.
Description of accounting policy for goodwill [text block]	Note 17 Goodwill
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]	Goodwill and other intangible assets with an indefinite useful life are tested for impairment at least
Description of accounting policy for income tax [text block]	Note 10 Taxes
Description of accounting policy for leases [text block]	Note 14 Leases
Description of accounting policy for measuring inventories [text block]	Note 13 Inventories, net
Description of accounting policy for intangible assets other than goodwill [text block]	Note 16 Other intangible assets, net
Description of accounting policy for investment in associates [text block]	Associates
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	Note 5 Assets held for sale and discontinued operations
Description of accounting policy for property, plant and equipment [text block]	Note 15 Property and equipment, net
Description of accounting policy for provisions [text block]	Note 19 Provisions
Description of accounting policy for recognition of revenue [text block]	Note 7 Main components of operating profit
Description of accounting policy for segment reporting [text block]	Note 6 Operating segments