LUCA REPORT

Component: (Network and Hypercube)
Network	[210000] Statement of financial position, current/non-current (http://luca.auditchain.finance/report/role/ifrs_for_smes_2022-03-24_role-210000)
Hypercube	Implied

Reporting Entity [Aspect]

GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2023-12-31	2022-12-31
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment	€ 1	€ 1
Investment property at cost less accumulated depreciation and impairment	1	1
Investment property at fair value through profit or loss	1	1
Goodwill	1	1
Intangible assets other than goodwill	1	1
Investments in associates	1	1
Investments in joint ventures	1	1
Non-current biological assets, at cost less accumulated depreciation and impairment	1	1
Non-current biological assets, at fair value	1	1
Trade and other non-current receivables	1	1
Non-current inventories	1	1
Deferred tax assets	1	1
Current tax assets, non-current	1	1
Other non-current financial assets	1	1
Other non-current non-financial assets	1	1
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	1	1
Total non-current assets	16	16
Current assets [abstract]
Current inventories	1	1
Trade and other current receivables	1	1
Current tax assets, current	1	1
Current biological assets, at cost less accumulated depreciation and impairment	1	1
Current biological assets, at fair value	1	1
Other current financial assets	1	1
Other current non-financial assets	1	1
Cash and cash equivalents	1	1
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	1	1
Total current assets	9	9
Total assets	€ 25	€ 25
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	1	1
Retained earnings	1	1
Share premium	1	1
Treasury shares	(1)	(1)
Other equity interest	1	1
Other reserves	1	1
Total equity attributable to owners of parent	4	4
Non-controlling interests	1	1
Total equity	5	5
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits	€ 1	€ 1
Other non-current provisions	1	1
Total non-current provisions	2	2
Trade and other non-current payables	1	1
Deferred tax liabilities	1	1
Current tax liabilities, non-current	1	1
Other non-current financial liabilities	1	1
Other non-current non-financial liabilities	1	1
Total non-current liabilities	7	7
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits	1	1
Other current provisions	1	1
Total current provisions	2	2
Trade and other current payables	1	1
Current tax liabilities, current	1	1
Other current financial liabilities	1	1
Other current non-financial liabilities	8	8
Total current liabilities	13	13
Total liabilities	20	20
Total equity and liabilities	€ 25	€ 25