v3.26.1
Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2025
Accountings Policies [Abstract]  
Schedule of New Accounting Standards and Amendments to Standards

New accounting standards and amendments to standards or interpretations effective as of January 01, 2025:

 

Standard   Name   Effective date
IAS 21   Amendments to IAS 21: Lack of exchangeability   Jan. 01, 2025

 

The standards and amendments to standards and interpretations below have been published by the IASB but are not mandatorily effective for annual periods beginning on or after January 01, 2025 and therefore have not been early adopted in these consolidated financial statements by ADSE.

 

Standard   Name   Effective date
IFRS 9 & IFRS 7   Amendments to IFRS 9 and IFRS 7 - Financial Instruments: Classification and measurement of financial instruments   Jan. 01, 2026
IFRS 9 & IFRS 7   Amendments to IFRS 9 and IFRS 7 - Financial Instruments: Contracts referencing nature-dependent electricity   Jan. 01, 2026
IFRS 18   Presentation and Disclosure in Financial Statements   Jan. 01, 2027
IFRS 19   Subsidiaries without Public Accountability: Disclosures   Jan. 01, 2027