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Roll-Forward
Last year's file (2024) against this year's figures (2025): what continued, what is new, what ended, which thresholds were crossed, and what each Local File section needs. A section whose figures moved is already reopened: its content changed, so its sign-offs no longer count.
Last year against this year: what to update, rewrite or remove.
No prior-year file on record for this group: there is no 2024 figure to roll forward from, so no threshold crossing is shown for it; this year's obligations are on the Obligations page.
| Transaction | Status | 2024 | 2025 | Change | Result 2024 → 2025 | Terms Changed | Local File |
|---|---|---|---|---|---|---|---|
| Purchase of finished medicines Pinewood Street Pharma AG → Pinewood Street Pharma Cyprus Ltd | No prior file | — | €8,400,000 | — | — → -0.80% | — | Write it: no prior-year file on record |
| Loan to the Greek distributor Pinewood Street Finance Ltd → Pinewood Street Hellas S.A. | No prior file | — principal | €3,000,000 principal | — | — → — | — | No Local File section: under the threshold |
| Loan to a director Pinewood Street Finance Ltd → A director of Pinewood Street Finance Ltd | No prior file | — principal | €400,000 principal | — | — → — | — | No Local File section: under the threshold |
Last year's figures are the prior Local File's, as filed (invented). A methodology or terms change asks for the analysis to be rewritten; a change in amounts only asks for the figures.