v3.26.1
Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of New and Revised IFRSs The Group intends to apply these new and amended IFRS Accounting Standards, if applicable, when they become effective.
IFRS 18   Presentation and Disclosure in Financial Statements2
IFRS 19 and its amendments   Subsidiaries without Public Accountability: Disclosures2
Amendments to IFRS 9 and IFRS 7   Amendments to the Classification and Measurement of Financial Instruments1
Amendments to IFRS 9 and IFRS 7   Contracts Referencing Nature-dependent Electricity1
Amendments to IFRS 10 and IAS 28   Sale or Contribution of Assets between an Investor and its Associate or Joint Venture3
Amendments to IAS 21   Translation to a Hyperinflationary Presentation Currency2

Annual Improvements to IFRS Accounting Standards

– Volume 11

   Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 71

 

1

Effective for annual periods beginning on or after January 1, 2026
  2 Effective for annual/reporting periods beginning on or after January 1, 2027
3No mandatory effective date yet determined but available for adoption
Schedule of Property, Plant and Equipment of Annual Rates The principal annual rates used for this purpose are as follows:
Buildings     4.75 %
Leasehold improvements     20% to 33.33 %
Furniture and equipment     9.5% to 31.67 %
Motor vehicles     23.75 %
Schedule of Intangible Assets are Amortized on the Straight-Line Basis

Intangible assets are amortized on the straight-line basis over the following useful economic lives:

 

Software   3 to 10 years  
Patent   14 years  
License   20 years  
Schedule of Right-of-Use assets of the Lease Terms and the Estimated Useful Lives of the Assets Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease terms and the estimated useful lives of the assets as follows:
Leasehold land   30 years  
Buildings   2 to 7 years