General accounting policies

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Half-Year Report 2025

Half-Year Report 2025

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Half-Year Report 2025

Half-Year Report 2025
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Table of contents for the Half-Year Report 2025 report

Half-Year Report 2025

Continuation of positive development

PW Amazon PW Gabon PW Trading PW Carben

Interim condensed consolidated financial statements

Consolidated statement of profit or loss

1. Basis of presentation, consolidation and general accounting policies

Basis of presentation Significant accounting judgments, estimates and assumptions General accounting policies

2. New or revised IFRS standards, amendments and interpretations 3. Seasonality4. Financial information by segment

Operating segments – 30 June 2025 Operating segments – 30 June 2024 Reconciliation of reportable segment profit or loss

5. Subsequent events

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General accounting policies

These statements have been prepared according to the same accounting policies as those followed for the Group’s annual financial statements 2024. The effects of changes to International Financial Reporting Standards are explained in Note 2.