The uncertainties in accounting estimates and assumptions specified in the Consolidated Financial Statements as of March 31, 2023, have been repeatedly examined in connection with the preparation of the present Interim Consolidated Financial Statements and remain valid.
Effects of climate and energy policies—decarbonization strategy
The voestalpine Group continually observes and analyzes relevant developments. All disclosures as of March 31, 2023, remain valid.
There was no need to recognize impairment losses in the first half of the business year 2023/24 on account of climate-related risks. The assumptions in this connection were considered in both the medium-term business plan and the updated forecasts based on the insights available as of the reporting date using best possible estimates.