The company adopted the following relevant amendment to the International Financial Reporting Standards which are mandatory for the first time for financial year 2026 beginning on 1 January:
The above-mentioned amendment did not have any significant impact on these interim consolidated financial statements. In all other respects, the interim consolidated financial statements were prepared in accordance with the accounting policies described in the consolidated financial statements for the year ended 31 December 2025.
As at 1 January 2027, the new standard “IFRS 18: Presentation and Disclosure in Financial Statements” replaces the previous standard “IAS 1: Presentation of Financial Statements”. The Zurich Airport Group has made substantial progress in its assessment of the impact of IFRS 18. The analysis has shown that, from this date onward, certain revenue and expense items in the consolidated financial statements will be reclassified without this resulting in any changes to the reported consolidated result. In addition, the presentation of the consolidated cash flow statement will change as certain cash flows will be reclassified as operating, investing and financing activities. These changes will have no impact on the net change in cash and cash equivalents.