Disclosure Of Material Accounting Policy Information [Text Block]

Digital 9 Infrastructure PLC - Filing #5885825

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
3. SIGNIFICANT ACCOUNTING POLICIES
Description of accounting policy for deferred income tax [text block]
Deferred taxation is recognised in respect of all temporary differences that have originated but not reversed at the financial reporting
Description of accounting policy for determining components of cash and cash equivalents [text block]
(e) Cash and cash equivalents
Description of accounting policy for dividends [text block]
(l) Dividends
Description of accounting policy for earnings per share [text block]
(p) Earnings per share
Description of accounting policy for expenses [text block]
(m) Expenses
Description of accounting policy for finance costs [text block]
(c) Finance expenses
Description of accounting policy for finance income and costs [text block]
(b) Finance income
Description of accounting policy for financial assets [text block]
(i)
Description of accounting policy for financial instruments [text block]
(a) Financial Instruments
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
(ii)
Description of accounting policy for financial liabilities [text block]
(iii)
Description of accounting policy for foreign currency translation [text block]
(j)
Description of accounting policy for income tax [text block]
(o) Taxation
Description of accounting policy for issued capital [text block]
(iv) Equity instruments
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
(d) Fair value estimation for investments at fair value
Description of accounting policy for recognition of revenue [text block]
(k) Revenue recognition
Description of accounting policy for segment reporting [text block]
(i) Segmental reporting
Description of accounting policy for trade and other payables [text block]
(h) Trade and other payables
Description of accounting policy for trade and other receivables [text block]
(f)

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