Notes And Other Explanatory Information [Abstract]

Adler Group - Filing #5876250

Concept	2024-01-01 to 2024-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	E. Use of estimates, judgements and fair value measurement
Disclosure of allowance for credit losses [text block]	The credit risk resulting from debt securities is not material to the Group. Credit losses are recorded at the amount of the 12-month expected credit loss.
Disclosure of associates [text block]	Note 8 – Investments accounted under the equity method
Disclosure of auditors' remuneration [text block]	Note 33 – Auditors’ fees
Disclosure of authorisation of financial statements [text block]	The consolidated financial statements were authorised for issue by the Board of Directors on 28 April 2025.
Disclosure of basis of consolidation [text block]	Note 3 – Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]	Note 2 – Basis of preparation
Disclosure of business combinations [text block]	B. Additions to the scope of consolidated entities
Disclosure of changes in accounting policies [text block]	F. Initial application of new standards, amendments to standards and interpretations
Disclosure of claims and benefits paid [text block]	Compensation and benefits to key management personnel employed by the Group are broken down as follows:
Disclosure of cost of sales [text block]	Note 25 – Cost of operations
Disclosure of debt instruments [text block]	Note 18 – Corporate bonds
Disclosure of deferred income [text block]	The net contract liabilities related to development projects developed as follows:
Disclosure of deferred taxes [text block]	B. Income taxes
Disclosure of deposits from customers [text block]	Note 11 – Restricted bank deposits
Disclosure of derivative financial instruments [text block]	Note 20 – Derivatives
Disclosure of dividends [text block]	The holders of ordinary shares are entitled to receive dividends and are entitled to one vote per share at the General Meetings of the Company. Ordinary shares are subordinated to equity of hybrid investors (Note 17.2). The par value per share is EUR 0.0012.
Disclosure of earnings per share [text block]	Note 35 – Earnings per share
Disclosure of employee benefits [text block]
Disclosure of entity's operating segments [text block]	Note 34 – Segments reporting
Disclosure of events after reporting period [text block]	Note 36 – Material events in the Reporting Period and Subsequent events
Disclosure of fair value measurement [text block]	A. Investment properties – residential
Disclosure of fee and commission income (expense) [text block]
Disclosure of financial instruments [text block]	Note 7 – Investments in financial instruments
Disclosure of financial instruments designated at fair value through profit or loss [text block]	Derivative assets include an option to repurchase shares of non-controlling interests in the Group’s property companies amounting to EUR 6,822 thousand (31 December 2023: EUR 6,393 thousand). The remainder of the derivatives (both with positive and with negative carrying amounts) relate to interest rate swaps and caps.
Disclosure of financial risk management [text block]	A. Credit risk
Disclosure of going concern [text block]	H. Uncertainties on the continuation as a going concern
Disclosure of information about employees [text block]	As at 31 December 2024, the Group had 478 full-time employees (31 December 2023: 721). On an annual average 511 employees (2023: 758) were employed.
Disclosure of information about key management personnel [text block]	B. Transactions with key management personnel
Disclosure of interest expense [text block]	The following table shows the amounts recognised in interest expenses and general and administrative expenses in connection with leases (including leaseholds):
Disclosure of interest income [text block]	Note 29 – Net finance costs
Disclosure of information about interim financial reporting [text block]	18
Disclosure of inventories [text block]	D. Inventories including acquired land and buildings
Disclosure of investment property [text block]	Note 6 – Investment properties
Disclosure of investments other than investments accounted for using equity method [text block]
Disclosure of issued capital [text block]	1. Share capital and share premium
Disclosure of joint ventures [text block]	Investments in joint ventures
Disclosure of leases [text block]	Note 30 – Leases
Disclosure of liquidity risk [text block]	C. Liquidity risk
Disclosure of market risk [text block]	B. Market risk
Disclosure of non-controlling interests [text block]	In April 2023, Adler Group completed a reorganisation of the Group’s corporate structure. Following the completion of the reorganisation, Adler Group became the sole shareholder of the newly incorporated Luxembourg entity Adler Group Intermediate Holding S.à r.l. (“Adler Group Intermediate Holding”), which became the sole shareholder of three newly incorporated Luxembourg entities (collectively, the “Collateral LuxCos”) and all shares in Adler RE, Consus Real Estate AG and certain other subsidiaries, which were previously directly or indirectly held by Adler Group (except for the AGPS BondCo and for a certain number of the shares in such subsidiaries, which continue to be held by Adler Group), were transferred to the Collateral LuxCos. This intra-group reorganisation serves the collateralisation purposes in the restructuring process with bondholders and did not have any material impact on the consolidated financial statements of the Group.
Disclosure of non-current assets held for sale and discontinued operations [text block]	Valuation technique and significant unobservable inputs
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
Disclosure of objectives, policies and processes for managing capital [text block]	E. Capital management
Disclosure of other current assets [text block]	1) The carrying amounts of certain financial assets and liabilities, including cash and cash equivalents, trade and other receivables, restricted and other bank deposits and trade and other financial payables are considered to be the same or proximate to their fair value due to their short-term nature.
Disclosure of other non-current assets [text block]
Disclosure of other operating income (expense) [text block]	Note 27 – Other expenses
Disclosure of other operating income [text block]	Note 28 – Other income
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	Provisions
Disclosure of prepayments and other assets [text block]	Note 22 – Prepayments received
Disclosure of property, plant and equipment [text block]	Note 9 – Property, plant and equipment
Disclosure of provisions [text block]	To the extent applicable, uncertainties of tax treatments are adequately reflected as provisions and presented as income tax liabilities.
Disclosure of related party [text block]	Note 32 – Related parties
Disclosure of reserves within equity [text block]	3. Reserves
Disclosure of restricted cash and cash equivalents [text block]	E. Restricted bank deposits
Disclosure of revenue [text block]	Note 24 – Revenue
Disclosure of revenue from contracts with customers [text block]	Note 12 – Contract assets from development
Disclosure of share capital, reserves and other equity interest [text block]	Note 17 – Equity
Disclosure of share-based payment arrangements [text block]	Note 26 – General and administrative expenses
Disclosure of subordinated liabilities [text block]	2. Equity of Group’s hybrid investors
Disclosure of subsidiaries [text block]	Note 5 – Acquisitions and other changes in the consolidation scope
Disclosure of tax receivables and payables [text block]	Provisions and other payables are composed of the following:
Disclosure of trade and other payables [text block]	D. Fair value
Disclosure of trade and other receivables [text block]	Note 14 – Trade receivables