In 2025, 2024 and 2023, the economy of the Argentine Republic continued to be hyperinflationary. The application of inflation accounting requires restatement of the financial statements of the Argentinian subsidiary into current purchasing power, which reflects a price index at the end of the reporting period, before being included in the Consolidated Financial Statements. Therefore, all non-monetary items are presented in units of measure as of December 31, 2025. All items recognized in the Consolidated Income Statement are restated by applying the change in the price index from the dates when the items of income and expenses were initially earned or incurred. For the restatement, the Group uses a conversion coefficient derived from the consumer price index in the Argentine Republic, published by the Federación Argentina de Consejos Profesionales de Ciencias Económicas. The index increased by 2,427.7 basis points from 7,693.7 as at December 31, 2024, to 10,121.4 as at December 31, 2025 (2024: increase by 4,160.5 basis points; 2023: increase by 2,398.6 basis points). The gain or loss on the net monetary position is recognized in finance result in the Consolidated Income Statement.