Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

Significant Accounting Policies (Tables)

v3.25.4
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure Of Significant Accounting Policies [Abstract]  
Summary of principal foreign currency exchange rates

The principal foreign currency exchange rates used to translate other currencies into Euro were as follows:

 

COUNTRY

 

ISO
CODE

 

Average for the
year ended
December 31,

 

 

At
December 31,

 

 

Average for the
year ended
December 31,

 

 

At
December 31,

 

 

Average for the
year ended
December 31,

 

 

At
December 31,

 

 

 

 

 

2025

 

 

2025

 

 

2024

 

 

2024

 

 

2023

 

 

2023

 

CHINA

 

CNY

 

 

8.1185

 

 

 

8.2262

 

 

 

7.7875

 

 

 

7.5833

 

 

 

7.6600

 

 

 

7.8509

 

UNITED STATES

 

USD

 

 

1.1300

 

 

 

1.1750

 

 

 

1.0824

 

 

 

1.0389

 

 

 

1.0813

 

 

 

1.1050

 

MEXICO

 

MXN

 

 

21.6705

 

 

 

21.1180

 

 

 

19.8314

 

 

 

21.5504

 

 

 

19.1830

 

 

 

18.7231

 

DENMARK

 

DKK

 

 

7.4634

 

 

 

7.4689

 

 

 

7.4589

 

 

 

7.4578

 

 

 

7.4509

 

 

 

7.4529

 

BRAZIL

 

BRL

 

 

6.3072

 

 

 

6.4364

 

 

 

5.8283

 

 

 

6.4253

 

 

 

5.4010

 

 

 

5.3618

 

SWITZERLAND

 

CHF

 

 

0.9370

 

 

 

0.9314

 

 

 

0.9526

 

 

 

0.9412

 

 

 

0.9718

 

 

 

0.9260

 

JAPAN

 

JPY

 

 

169.0435

 

 

 

184.0900

 

 

 

163.8519

 

 

 

163.0600

 

 

 

151.9903

 

 

 

156.3300

 

INDIA

 

INR

 

 

98.5239

 

 

 

105.5965

 

 

 

90.5563

 

 

 

88.9335

 

 

 

89.3001

 

 

 

91.9045

 

 

Summary of useful lives, estimated by group for various categories of property, plant and equipment

The useful lives, estimated by the Group for its various categories of property, plant and equipment, are as follows:

 

 

 

Biopharmaceutical
and Diagnostic
Solutions

 

Engineering

 

Holding

Buildings

 

10 to 33 years

 

10 to 33 years

 

10 to 33 years

Plant and machinery

 

4 to 15 years

 

3 to 10 years

 

4 to 15 years

Industrial and commercial equipment

 

3 to 15 years

 

3 to 10 years

 

4 to 15 years

Other tangible assets

 

3 to 12 years

 

3 to 9 years

 

4 to 9 years