Disclosure Of Material Accounting Policy Information [Text Block]

Evergent Investments S.A. - Filing #6972369

Concept 2024-04-01 to
2025-03-31
Disclosure of material accounting policy information [text block]
3
Description of accounting policy for derecognition of financial instruments [text block]
Financial assets are derecognised when the rights to receive cash flows from the investments have expired or the Company has transferred substantially all risks and rewards of ownership. Where the Company is in the process of restructuring the ownership of an asset, amounts which are to be sold to third parties and where a signed contract of sale exists, are included as assets held for sale.
Description of accounting policy for determining components of cash and cash equivalents [text block]
4
Description of accounting policy for dividends [text block]
Dividend income from financial assets held at fair value through profit or loss is recognised in the statement of comprehensive income when the Company’s right to receive payments is established.
Description of accounting policy for fair value measurement [text block]
3.6.3
Description of accounting policy for financial instruments [text block]
3.6.1
Description of accounting policy for foreign currency translation [text block]
3.3.2
Description of accounting policy for functional currency [text block]
3.3.1
Description of accounting policy for income tax [text block]
3
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
Subsequent to initial recognition, financial assets held at fair value through profit or loss are measured at fair value. Gains and losses arising from changes in the fair value are presented in the statement of comprehensive income within ‘Net change in the fair value of financial assets at fair value through profit or loss’ in the period in which they arise.
Description of accounting policy for segment reporting [text block]
3
Description of accounting policy for subsidiaries [text block]
3.2.2
Description of accounting policy for trade and other payables [text block]
4
Description of accounting policy for transactions with related parties [text block]
13
Description of accounting policy for treasury shares [text block]
4

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