57 If no data are available, the entity estimates the number and discloses that it has done so. If the entity uses estimates, it describes the basis for making those estimates.

AR 63 If the entity is unable to provide precise figures, it uses estimates in accordance with the provisions of ESRS 1 to disclose the number of persons in its workforce who are not employees rounded to the nearest ten or, if greater than 1000, to the nearest 100 employees, and explains this. In addition, it must be clearly stated which information has been derived from actual data and which from estimates.