Disclosure Of Material Accounting Policy Information [Text Block]

Photon Energy N.V. - Filing #5872390

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
4
Description of accounting policy for borrowing costs [text block]
4.2.4
Description of accounting policy for borrowings [text block]
The exposure of the Group’s borrowings to interest rate
Description of accounting policy for business combinations [text block]
4.1.1
Description of accounting policy for construction in progress [text block]
Photovoltaic power plants, which the Company consolidates, in
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
5
Description of accounting policy for depreciation expense [text block]
4.4.2
Description of accounting policy for derecognition of financial instruments [text block]
Financial assets are derecognised when the contractual rights
Description of accounting policy for derivative financial instruments [text block]
4.3.3
Description of accounting policy for determining components of cash and cash equivalents [text block]
4.2.3
Description of accounting policy for earnings per share [text block]
4
Description of accounting policy for employee benefits [text block]
4
Description of accounting policy for fair value measurement [text block]
5
Description of accounting policy for finance costs [text block]
Financial expenses comprise interest expense on borrowings,
Description of accounting policy for financial assets [text block]
4.3.1
Description of accounting policy for financial instruments [text block]
4
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Financial Assets at Fair Value Through Profit or Loss
Description of accounting policy for financial liabilities [text block]
4.3.2
Description of accounting policy for foreign currency translation [text block]
4
Description of accounting policy for functional currency [text block]
2
Description of accounting policy for goodwill [text block]
4.6.1
Description of accounting policy for government grants [text block]
Government grants for power generation intended as a com-
Description of accounting policy for hedging [text block]
4.3.4
Description of accounting policy for impairment of financial assets [text block]
Financial Assets Impairment – Credit Loss Allowance for
Description of accounting policy for impairment of non-financial assets [text block]
5
Description of accounting policy for income tax [text block]
4
Description of accounting policy for issued capital [text block]
4.3.5
Description of accounting policy for leases [text block]
4
Description of accounting policy for loans and receivables [text block]
Loans between the Group entities and related foreign exchange
Description of accounting policy for measuring inventories [text block]
5
Description of accounting policy for intangible assets other than goodwill [text block]
5
Description of accounting policy for interest income and expense [text block]
4
Description of accounting policy for investments in joint ventures [text block]
4.1.4
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
4
Description of accounting policy for property, plant and equipment [text block]
4
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
Except for those trade receivables that do not contain a signifi-
Description of accounting policy for recognition of revenue [text block]
4
Description of accounting policy for repairs and maintenance [text block]
The costs of maintenance, repairs, renewals or replacements
Description of accounting policy for research and development expense [text block]
Development costs that are directly associated with identifiable
Description of accounting policy for restricted cash and cash equivalents [text block]
Restricted balances are disclosed in the notes to cash and cash
Description of accounting policy for segment reporting [text block]
4
Description of accounting policy for subsidiaries [text block]
4.1.2
Description of accounting policy for taxes other than income tax [text block]
Solar levy of 20% applied to electricity produced in the Czech
Description of accounting policy for trade and other payables [text block]
The Group’s financial liabilities include borrowings, trade and
Description of accounting policy for treasury shares [text block]
Treasury Shares

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