CERTYNEX IFRS ACADEMY

Hélios SA, an industrial entity with no specified main business activity (case convention), operates a site for which it has recognised a decommissioning provision. The unwinding of the discount on that provision for the year is EUR 18,000. In which category is it classified?

In the operating category, since the provision relates to the operation of the entity's site and not to a liability raising finance.

In the investing category, since the site is an asset that generates a return for the entity.

In the income taxes category, since decommissioning has later tax effects.

In the financing category, as certain interest items recognised under other standards.