CERTYNEX IFRS ACADEMY

To estimate in 2025 an amount relating to 2023 as part of retrospective application, which information may Sylbix use?

The assumptions in the budgets approved in 2023.

Default statistics published before the 2023 accounts were authorised.

Management's intentions as it rephrases them today.

The selling price actually obtained in 2025 on the assets concerned.

Market conditions observable at the relevant 2023 date.