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  "notes": "Page 168 of HBX Group Annual Report and Accounts 2025.",
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      "text": "Annual Improvements to IFRS Accounting Standards; amendments to IAS 21; amendments to IFRS 9 and IFRS 7; IFRS 18; IFRS 19.",
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      "text": "None of these standards and interpretations are expected to have a significant effect... The Group has applied the exception to recognising and disclosing information about deferred tax assets...",
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      "text": "Equity-settled share-based payments: Certain employees are members of share-based payment plans which are settled in equity instruments...",
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      "text": "The current service cost of the defined benefit plan... The net interest cost is calculated... Actuarial gains and losses... For defined contribution plans, the Group pays contributions...",
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      "text": "V. Transaction costs of an equity transaction",
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