Detailed accounting principles are described in note 5 Impact of IFRS changes on consolidated financial statements.
PROFESSIONAL JUDGMENT
In the field of contracts in which the Group is a lessee, when the assessment or the contract contains a lease is not clear, the Group makes a professional judgment whether the definition of lease in accordance with IFRS 16 is fulfilled.
In the field of contracts in which the Group is a lessor, the Group makes a judgment classified lease contracts as finance lease or operating lease based on the analysis of the economic content of the transaction.