| 
 RECENT ACCOUNTING STANDARDS 
  
  
    | Recently
    Adopted Accounting Standards | 
      | 
    Effective
    for periods beginning on or after | 
 
  
    |   | 
      | 
      | 
 
  
    | Amendments
    to IAS 1 Disclosure of Accounting Policies | 
      | 
    January
1, 2023  | 
 
  
    | Amendments
    to IFRS 17 Insurance Contracts | 
      | 
    January
    1, 2023 | 
 
  
    | Amendments
    to IAS 8 Definition of Accounting Estimates | 
      | 
    January
1, 2023  | 
 
  
    | Amendments
    to IAS 12 Income Taxes | 
      | 
    January
    1, 2023 | 
 
   
  
The
Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial
application. 
 
 
  
  
    | Recent
    Accounting Standards Not Yet Adopted | 
      | 
    Effective
    for periods beginning on or after | 
 
  
    |   | 
      | 
      | 
 
  
    | IFRS
    S1 General Requirements for Disclosure of Sustainability-related Financial Information | 
      | 
    January
1, 2024  | 
 
  
    | IFRS
    S2 Climate-related Disclosures | 
      | 
    January
    1, 2024 | 
 
  
    | Amendments
    to IFRS 16 Lease Liability in a Sale and Leaseback | 
      | 
    January
1, 2024  | 
 
  
    | Amendments
    to IAS 1 Non-current Liabilities with Covenants | 
      | 
    January
    1, 2024 | 
 
  
    | Amendments
    to IAS 7 and IFRS 7 Supplier Finance Arrangements | 
      | 
    January
    1, 2024 | 
 
  
    | Amendments
    to IAS 21 Lack of Exchangeability | 
      | 
    January
    1, 2025 | 
 
   
 |