Notes to the EU taxonomy tables

Notes to the EU taxonomy revenue disclosure table

1 Net sales of polymers
2 Net sales of active pharmaceutical ingredients
3 See the line Sales in the consolidated income statement in the consolidated Financial statements.
4 The 2023 numbers have been restated to reflect the exclusion of AlgaPrime DHA and PLA related sales (CCM 3.6) and to include the sales of polymers (CCM 3.17) and active pharmaceutical ingredients (PPC 1.1) (see explained in Eligibility- and Aligned assessment above).

Notes to the EU taxonomy CapEx disclosure table

1 See Notes to the consolidated financial statements: Note 11 – Property, plant, and equipment (see line Capital expenditure under movements); Note 12 – Leases (see line Additions); and Note 13 - Intangible fixed assets (see line Capital expenditure under movements).
2 The 2023 numbers have been restated to reflect the exclusion of AlgaPrime DHA and PLA related CapEx (CCM 3.6).

Notes to the EU taxonomy OpEx disclosure table

1 OpEx supporting the sales of polymers
2 OpEx supporting the sales of active pharmaceutical ingredients
3 OpEx supporting the operations of our waste water treatment facilities
4 All maintenance costs, non-capitalized leases (excluding depreciation and impairment, including short-term leases), and R&D expenses (excluding amortization and impairment). These costs are part of the costs reported in the consolidated income statement, see included in the following lines: cost of sales; research and development costs; and general and administrative expenses. Note that the definition given in Annex 1 of the Climate Delegated Act, article 1.1.3 of the regulation is not defined in the international financial reporting standards resulting in potential difficulties in the measurement of the denominator. Further, no direct reconciliation to the Financial Statements can be made. Corbion seeks to align the definition to internal reporting to be able to provide transparent and consistent reporting.
5 The 2023 numbers have been restated to reflect the exclusion of AlgaPrime DHA and PLA (CCM 3.6), and to include the activities polymers (CCM 3.17) and active pharmaceutical ingredients (PPC 1.1) (see explained in Eligibility- and Aligned assessment). 

Avoidance of double counting 

Double counting is avoided in the following ways:

  • Revenue: Our eligible activities follow from different market segments and products, therefore there is no risk of double counting.  

  • CapEx: Our eligible activities follow from different uniquely identified CapEx codes, therefore there is no risk of double counting.  

  • OpEx: Our OpEx costs follow from different internal cost identification codes and therefore have no risk of double counting.