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JudgmentIntermediatePublished

Question · Comparative information for the previous period

In its 2025 notes, Orme SA described a dispute with a supplier, with a claim of EUR 300,000. In 2026 the dispute is still ongoing, with no new ruling. Management proposes not to repeat the 2025 narrative description in 2026, on the grounds that "the amount has not changed". Write a short justification stating whether this proposal complies with the requirement for comparative information.

Your answer

Judgment question: compare your answer with the criteria and the model explanation.

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