Amendments to IAS 1: Classification of Liabilities as Current or Non-Current• What is meant by the right to defer settlement;• That a right to defer must exist at the end of the reporting period;• That classification is unaffected by the likelihood that the entity will exercise its deferral right;• That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification.In addition, an entity is required to disclose when a liability arising from a loan agreement is classified as non-current and the entity's right to defer settlement is contingent on compliance with future covenants within twelve months.The amendments had no impact on the Company’s consolidated financial statements.

Amendments To IAS 7 And IFRS 7 [Member]

The amendments to IAS 1 specify the requirements for classifying liabilities as current or non-current. The amendments clarify:

Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7The amendments had no impact on the Company’s consolidated financial statements.

Amendments To IAS 21 [Member]

The amendments to IAS 7 and IFRS 7 clarify the characteristics of supplier finance arrangements and require additional disclosures of such arrangements. The disclosure requirements in the amendments are intended to assist users of financial statements in understanding the effects of suppliers finance arrangements on an entity's liabilities, cash flows, and exposure to liquidity risk.

Lack of exchangeability – Amendments to IAS 21

Financial Instruments Amendments To IFRS 9 And IFRS 7 [Member]

In August 2023, the IASB issued amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates to specify how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking. The amendments also require disclosure of information that enables users of its financial statements to understand how the currency not being exchangeable into the other currency affects, or is expected to affect, the entity’s financial performance, financial position and cash flows.The amendments will be effective for annual reporting periods beginning on or after January 1, 2025. Early adoption is permitted, but will need to be disclosed. When applying the amendments, an entity cannot restate comparative information.The amendments are not expected to have a material impact on the Company’s consolidated financial statements.

Classification and Measurement of Financial Instruments - Amendments to IFRS 9 and IFRS 7

Annual Improvements To IFRS Accounting Standards Volume 11 [Member]

In May 2024, the IASB issued Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7), which:• Clarifies that a financial liability is derecognised on the ‘settlement date’, i.e., when the related obligation is discharged, cancelled, expires or the liability otherwise qualifies for derecognition. It also introduces an accounting policy option to derecognise financial liabilities that are settled through an electronic payment system before settlement date if certain conditions are met• Clarified how to assess the contractual cash flow characteristics of financial assets that include environmental, social and governance (ESG)-linked features and other similar contingent features• Clarifies the treatment of non-recourse assets and contractually linked instruments• Requires additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that reference a contingent event (including those that are ESG-linked), and equity instruments classified at fair value through other comprehensive incomeThe amendments will be effective for annual reporting periods beginning on or after January 1, 2026. Entities can early adopt the amendments that relate to the classification of financial assets plus the related disclosures and apply the other amendments later.The amendments are not expected to have a material impact on the Company’s consolidated financial statements.

Annual Improvements to IFRS Accounting Standards - Volume 11

Power Purchase Agreements Amendments To IFRS 9 And IFRS 7 [Member]

In July 2024, the IASB issued Annual Improvements to IFRS Accounting Standards - Volume 11. The following is a summary of the topics subject to amendments from the Annual Improvements to IFRS Accounting Standards - Volume 11:• IFRS 1 First-time Adoption of International Financial Reporting Standards• IFRS 7 Financial Instruments: Disclosures: Gain or Loss on Derecognition• Guidance on implementing IFRS 7 Financial Instruments: Disclosures• IFRS 9 Financial Instruments• IFRS 10 Consolidated Financial Statements• IAS 7 Statement of Cash FlowsThese amendments are effective for annual periods beginning on or after January 1, 2026.The amendments are not expected to have a material impact on the Company’s consolidated financial statements.

Power Purchase Agreements – Amendments to IFRS 9 and IFRS 7

IFRS 18 Presentation And Disclosure In Financial Statements [Member]

In December 2024, the IASB issued Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7), clarifying the application of the ‘own-use’ requirements; permitting hedge accounting if these contracts are used as hedging instruments; and adding new disclosure requirements to enable investors to understand the effect of these contracts on a company’s financial performance and cash flows.The amendments will be effective for annual reporting periods beginning on or after January 1, 2026. Early adoption is permitted, but will need to be disclosed.The amendments are not expected to have a material impact on the Company’s consolidated financial statements.

IFRS 18 – Presentation and Disclosure in Financial Statements