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18 reports · Keyword match · “Significant judgements”

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Anglo American plc / De Beers exposure

Mining — Rare Minerals / Precious Metals / Gems · United Kingdom

2025

Annual Report 2025 ↗

… judgements and estimates that can have a significant impact on the financial statements. The significant judgements and key sources …

✓ Assured · EY, BSI

Jump to p.212 →p.214 →p.271 →p.289 →p.290 →p.295 →p.300 →p.366 →

A.P. Moller – Maersk

Water Transportation · Denmark

2025

Annual Report 2025 ↗

… SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS Significant accounting judgements Determination of cash-generating units Management applies judgement in the determination …

✓ Assured · PricewaterhouseCoopers

Jump to p.128 →p.132 →p.138 →p.140 →p.161 →

Tanla Platforms Limited

Software and Services · India

2025

Integrated Report FY25 ↗

… judgements. Information about significant areas of estimation uncertainty and critical judgements in applying accounting policies that have the most …

✓ Assured · Deloitte

Jump to p.252 →p.260 →p.308 →

Abertis

Ground Transportation — Highways and Railtracks · Spain

2024

Abertis Annual Report 2024 ↗

… judgements and estimates, the Group reports on areas with significant uncertainties in its Consolidated Annual Accounts. These significant …

✓ Assured · KPMG

Jump to p.252 →p.254 →

VGI Public Company Limited

Media · Thailand

2025

Annual Report 2024/25 (56-1 One Report) ↗

… judgements and estimates affect reported amounts and disclosures; and actual results could differ from these estimates. Significant judgements …

✓ Assured · KPMG

Jump to p.175 →

Thai Oil Public Company Limited

Oil and Gas · Thailand

2025

Form 56-1 One Report 2025 ↗

… judgements and estimates affect reported amounts and disclosures; and actual results could differ from these estimates. Significant judgements …

✓ Assured · EY, BSI

Jump to p.270 →

Pearson plc

Education Services · United Kingdom

2025

Pearson Annual Report and Accounts 2025 ↗

… significant judgements and estimates relating to climate change are included in note 1c. Our audit effort in considering …

✓ Assured · Deloitte

Jump to p.33 →p.104 →p.108 →p.162 →p.177 →p.184 →

IOI Corporation

Food Production — Agricultural · Malaysia

2024

Integrated Annual Report 2024 ↗

… significant judgements and is subject to estimation uncertainty as subjective variables need to be used in order to derive …

✓ Assured · KPMG

Jump to p.59 →p.87 →p.92 →p.127 →

DSV A/S

Air Freight Transportation and Logistics · Denmark

2025

Annual Report 2025 ↗

… judgements and estimates Management applies significant judgements and estimates when recognising and measuring deferred tax assets and uncertain …

✓ Assured · KPMG

Jump to p.89 →p.114 →p.136 →p.144 →

DSV A/S

Ground Transportation — Trucking · Denmark

2025

Annual Report 2025 ↗

… judgements and estimates Management applies significant judgements and estimates when recognising and measuring deferred tax assets and uncertain …

✓ Assured · PricewaterhouseCoopers

Jump to p.89 →p.114 →p.136 →p.144 →

Assicurazioni Generali S.p.A.

Banks / Diverse Financials / Insurance · Italy

2024

Annual Integrated Report and Consolidated Financial Statements 2024 ↗

… Significant judgements in determining control, joint control and significant influence over an entity The control is normally ensured …

✓ Assured · EY

Jump to p.233 →p.262 →

Enagás, S.A.

Gas Utilities · Spain

2025

2025 Annual Report Enagás ↗

… SIGNIFICANT ESTIMATES AND JUDGEMENTS • The Consolidated Annual Financial Statements include all significant provisions when the Group considers that …

✓ Assured · EY

Jump to p.312 →p.334 →p.335 →p.338 →p.347 →p.357 →p.362 →p.368 →

ReNew Energy Global Plc

Electric Utilities / IPP / Energy Traders · United Kingdom

2025

ReNew Annual Integrated Report 2025 ↗

… Significant accounting judgements Note 52(a) below describes accounting judgements applied with respect to the contracts entered for transmission …

✓ Assured · EY

Jump to p.173 →

Auckland International Airport Ltd.

Air Transportation — Airport Services · New Zealand

2025

Annual Report 2025 ↗

… Significant accounting judgements, estimates and assumptions In producing the financial statements, the group makes judgements, estimates and assumptions …

✓ Assured · Deloitte

Jump to p.153 →p.154 →

Re Sustainability Limited

Solid Waste Management Utilities · India

2025

Re Sustainability Integrated Annual Report FY 2024-25 ↗

… Significant accounting judgements, estimates and assumptions The preparation of the financial statements requires management to make judgements, estimates …

✓ Assured · EY

Jump to p.175 →p.177 →p.207 →p.249 →p.252 →

Stockland

Real Estate · Australia

2025

Stockland FY25 Annual Report ↗

… Significant accounting estimates and judgements Stockland makes estimates and assumptions concerning the future. The estimates and assumptions that …

✓ Assured · EY

Jump to p.103 →p.179 →

Intesa Sanpaolo S.p.A.

Banks / Diverse Financials / Insurance · Italy

2024

Annual Report 2024 ↗

… SIGNIFICANT JUDGEMENTS IN APPLYING IFRS 17 With regard to the insurance companies included in the consolidation, the disclosure …

✓ Assured · PWC

Jump to p.441 →

Persistent Systems Limited

Software and Services · India

2025

Annual Report 2025 ↗

… Significant judgements are involved in determining the provision for income taxes. A deferred tax asset is recognised to the extent …

Assurance not stated

Jump to p.260 →p.284 →p.381 →p.382 →

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