Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-11T16:08:07+0000 for myAUDTaddress. Return to MAIN PAGE |

Block Pivots (one per detected block)
Network | [313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table | Property, plant, and equipment [hypercube]

Concept arrangement pattern: Restrictions on payment of dividends [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network | [313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table | Property, plant, and equipment [hypercube]

Entity: 1111111 (http://example.gov/id)
Unit: null

The colours used for the fact values are significant, and have the following meanings:

- Facts that have been checked by consistency rules are in green
- Derived (imputed) facts that have not been checked are in blue
- Inconsistent facts in red
- ...and the rest (reported or mapped or assumed but unckecked) are either in gray (if some rule failed to execute) or black (if no rules exist for the fact's concept)

Fact Table
Network | [313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table | Property, plant, and equipment [hypercube]

# | Block | Reporting Entity [Aspect] | Period [Aspect] | Concept [Aspect] | Noncore Dimensions | Fact Value |  | Unit | Rounding | Parenthetical Explanations | Origin
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
1 | Restrictions on payment of dividends [text block] [Level1TextBlock] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Restrictions on payment of dividends [text block] | null | <p>During 2025 the Group noticed a significant decline in the efficiency of a major piece of equipment and so carried out a review of its recoverable amount. The review led to the recognition of an impairment loss of 30,000 Euros.</p><p>The carrying amount of the Group’s fixtures and equipment includes an amount of 40,000 Euros (2024: 60,000 Euros) in respect of assets held under finance leases.</p><p>On 10 December 2025 the directors resolved to dispose of a machine. The machine’s carrying amount of 1,472 Euros is included in fixtures and equipment at 31 December 2025, and trade payables includes the Group’s remaining obligation of 1,550 Euros on the acquisition of this machine. Because the proceeds on disposal are expected to exceed the net carrying amount of the asset and related liability, no impairment loss has been recognised.<br>&nbsp;</p> |  |  |  |  | Reported

Model Structure
Network | [313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table | Property, plant, and equipment [hypercube]

# | Label | Report Element Class | Period Type | Balance | Name
--- | --- | --- | --- | --- | ---
1 | Property, plant, and equipment [hypercube] | Hypercube |  |  | report:PropertyPlantAndEquipmentHypercube
2 | Property, plant, and equipment [line items] | LineItems |  |  | report:PropertyPlantAndEquipmentLineItems
3 | Restrictions on payment of dividends [text block] | Concept (dtr-types:xmlNodesItemType) | duration |  | ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory

No graph, because there are no subclass definitions.

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes