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Unica Groep B.V., along with its subsidiaries, operates across nine distinct Clusters.
The Group recognizes wages, salaries, bonuses, and social security contributions as expenses in the financial year when its employees render the associated services.
The Group's inventories are valued at the lower of cost or net realizable value (“NRV”). The cost of purchased inventory is determined after rebates and discounts are deducted.
Trade and other receivables include amounts due from customers for services performed in the ordinary course of business.
Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable
The expense or credit for income tax for the period is the tax expected to be payable or receivable on the current period's taxable income, based on the applicable income tax rate.
Cash and cash equivalents are held to meet short-term cash obligations and not for investment or other purposes.
Other operating expenses are composed as follows:
