Compliance Checklist
Framework coverage swept by the Compliance Agent against Snapshot #47.
75%
IFRS 18 satisfied
67%
ESEF satisfied
67%
CSRD/ESRS satisfied
100%
Local GAAP satisfied
| Requirement | Framework ref | Mapped chapter | Status | Agent note | |
|---|---|---|---|---|---|
| NEW FY2026Management Performance Measures reconciliation | IFRS 18.117 | Ch. 3.1 (suggested) | Missing | Agent suggests adding new subsection to Accounting Policies | Open chapter |
| Operating / Investing / Financing categorisation | IFRS 18.47 | Ch. 2.1 | Satisfied | Auto-mapped from GL account structure | Open chapter |
| Unusual income and expenses disclosure | IFRS 18.100 | Ch. 3.3 | Satisfied | 3 items disclosed | Open chapter |
| Aggregation & disaggregation principles | IFRS 18.41 | Ch. 3.1 | Satisfied | Draft accepted 2026-07-10 | Open chapter |