Disclosure Of Material Accounting Policy Information [Text Block]

Novem Group S.A. - Filing #6458039

Concept	2024-04-01 to 2025-03-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for cash flows [text block]	6
Description of accounting policy for construction in progress [text block]	2.3 Property,
Description of accounting policy for contingent liabilities and contingent assets [text block]	Contingent liabilities constitute off-balance sheet
Description of accounting policy for deferred income tax [text block]	Deferred tax assets on tax carryforwards
Description of accounting policy for depreciation expense [text block]	Depreciation is calculated to write off the cost of items
Description of accounting policy for derecognition of financial instruments [text block]	The Group derecognises a financial asset when the con
Description of accounting policy for derivative financial instruments [text block]	s
Description of accounting policy for determining components of cash and cash equivalents [text block]	2.8 Cash
Description of accounting policy for earnings per share [text block]	Earnings
Description of accounting policy for employee benefits [text block]	2
Description of accounting policy for expenses [text block]	All other expenses are
Description of accounting policy for fair value measurement [text block]	1.2 Basis
Description of accounting policy for finance costs [text block]	2.14 Finance income/costs
Description of accounting policy for financial instruments [text block]	Measuring the fair value of financial instruments
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	All financial assets not classified as measured at amor
Description of accounting policy for financial liabilities [text block]	2.9 Financial
Description of accounting policy for foreign currency translation [text block]	1.5 Foreign
Description of accounting policy for impairment of assets [text block]	Impairment of non-financial assets
Description of accounting policy for impairment of financial assets [text block]	Financial assets
Description of accounting policy for income tax [text block]	2.15 Income taxes
Description of accounting policy for leases [text block]	Determination of the term of leases with extension/
Description of accounting policy for measuring inventories [text block]	Net realisable value of inventories
Description of accounting policy for intangible assets other than goodwill [text block]	2.2 Intangible
Description of accounting policy for programming assets [text block]	The useful lives of software and licenses are estimated
Description of accounting policy for provisions [text block]	s
Description of accounting policy for recognition of revenue [text block]	on
Description of accounting policy for research and development expense [text block]	s
Description of accounting policy for segment reporting [text block]	5.7 Operating
Description of accounting policy for share-based payment transactions [text block]	2
Description of accounting policy for subsidiaries [text block]	1.4 Consolidated
Description of accounting policy for trade and other receivables [text block]	Loss allowances on receivables
Description of accounting policy for transactions with related parties [text block]	ions