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   "value": "VERKLARING<span class=\"_ _1\"></span> VAN DE RAAD VAN BES<span class=\"_ _1\"></span>TUUR<span class=\"ls0 ws0\"> </span>De Raad van Best<span class=\"_ _8\"></span>uur van Ontex G<span class=\"_ _8\"></span>roup NV verkla<span class=\"_ _8\"></span>art in naam en voor rek<span class=\"_ _8\"></span>ening van Ontex<span class=\"_ _8\"></span> Group NV, dat,<span class=\"_ _8\"></span> voor zover hen beke<span class=\"_ _8\"></span>nd,<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3f\">de geconsolid<span class=\"_ _8\"></span>eerde financi<span class=\"_ _8\"></span>\u00eble staten, die z<span class=\"_ _8\"></span>ijn opgestel<span class=\"_ _8\"></span>d in overeenstem<span class=\"_ _8\"></span>ming met de Inter<span class=\"_ _8\"></span>national Financ<span class=\"_ _8\"></span>ial Reportin<span class=\"_ _8\"></span>g Standards (\u201cI<span class=\"_ _8\"></span>FRS\u201d) zoals goe<span class=\"_ _8\"></span>dgekeurd door de<span class=\"_ _8\"></span> Europese Unie,<span class=\"_ _8\"></span> een </span></span>getrouw beeld <span class=\"_ _8\"></span>geven van het v<span class=\"_ _8\"></span>ermogen, van de f<span class=\"_ _8\"></span>inanci\u00eble toes<span class=\"_ _8\"></span>tand en van de resu<span class=\"_ _8\"></span>ltaten van Ont<span class=\"_ _8\"></span>ex Group NV en de in<span class=\"_ _8\"></span> de consolidati<span class=\"_ _8\"></span>e opgenomen ond<span class=\"_ _8\"></span><span class=\"ws38\">ernem<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span></span>7.1.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Conformiteitsverklaring </span>Deze geconsol<span class=\"_ _8\"></span>ideerde jaarrek<span class=\"_ _8\"></span>ening van Ont<span class=\"_ _8\"></span>ex Group  NV voor het j<span class=\"_ _8\"></span>aar afgesloten o<span class=\"_ _8\"></span>p 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>is opg<span class=\"_ _8\"></span>esteld in overe<span class=\"_ _8\"></span>enstemming met<span class=\"_ _8\"></span> IFRS (\"Inter<span class=\"_ _8\"></span>national Financi<span class=\"_ _8\"></span>al Reporti<span class=\"_ _8\"></span>ng Standards\") zo<span class=\"_ _8\"></span>als goedgekeu<span class=\"_ _8\"></span>rd door de Europese Unie.<span class=\"_ _8\"></span> Deze omvatten a<span class=\"_ _8\"></span>lle IFRS<span class=\"ls0 ws0\">-</span>s<span class=\"_ _8\"></span>tandaarden en IF<span class=\"_ _8\"></span><span class=\"ls20 ws39\">RIC<span class=\"ls0 ws0\">-</span></span>interpretat<span class=\"_ _8\"></span>ies die van toepas<span class=\"_ _8\"></span>sing zijn op 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\">. </span></span>De nieuwe st<span class=\"_ _8\"></span>andaarden,<span class=\"_ _8\"></span> wijziginge<span class=\"_ _8\"></span>n aan standaarde<span class=\"_ _8\"></span>n en interpretati<span class=\"_ _8\"></span>es die voor de eerst<span class=\"_ _8\"></span>e keer verplicht<span class=\"_ _8\"></span> zijn voor het<span class=\"_ _8\"></span> boekjaar beginnen<span class=\"_ _8\"></span>d op 1 januari<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022, <span class=\"_ _8\"></span></span>hebben geen m<span class=\"_ _8\"></span>ateri\u00eble<span class=\"ls0 ws0\"> </span>im<span class=\"_ _8\"></span>pact. Geen nie<span class=\"_ _8\"></span>uwe standaard<span class=\"_ _8\"></span>en, wijziginge<span class=\"_ _8\"></span>n aan standaard<span class=\"_ _8\"></span>en of interpretat<span class=\"_ _8\"></span>ies werde<span class=\"_ _8\"></span>n vervroegd t<span class=\"_ _8\"></span>oegepast.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Deze jaarrek<span class=\"_ _8\"></span>ening is opg<span class=\"_ _8\"></span>emaakt op b<span class=\"_ _8\"></span>asis van de to<span class=\"_ _8\"></span>erekeningsm<span class=\"_ _8\"></span>ethode en het<span class=\"_ _8\"></span> continu\u00eft<span class=\"_ _8\"></span>eitsbeginsel <span class=\"_ _8\"></span>waarbij ver<span class=\"_ _8\"></span>ondersteld w<span class=\"_ _8\"></span>ordt<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>dat de entiteit <span class=\"_ _8\"></span>haar bedrijf<span class=\"_ _8\"></span>svoering in <span class=\"_ _8\"></span>de nabije t<span class=\"_ _8\"></span>oekomst zal<span class=\"_ _8\"></span> voortzetten.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De opstelling v<span class=\"_ _8\"></span>an de geconsolideer<span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing in overeenstem<span class=\"_ _8\"></span>ming met I<span class=\"_ _8\"></span>FRS vereist het gebruik<span class=\"_ _8\"></span> van een aantal belangr<span class=\"_ _8\"></span>ijke boek<span class=\"_ _8\"></span>houdkund<span class=\"_ _8\"></span>ige schatting<span class=\"_ _8\"></span>en. Het vereist<span class=\"_ _8\"></span> ook dat het management s<span class=\"_ _8\"></span>chattingen m<span class=\"_ _8\"></span>aakt en oor<span class=\"_ _8\"></span>delen vorm<span class=\"_ _8\"></span>t bij het <span class=\"_ _8\"></span>toepassen van <span class=\"_ _8\"></span>de \u201cGroup acc<span class=\"_ _8\"></span>ounting polic<span class=\"_ _8\"></span>ies\u201d. De gebi<span class=\"_ _8\"></span>eden die e<span class=\"_ _8\"></span>en hogere mat<span class=\"_ _8\"></span>e van beoord<span class=\"_ _8\"></span>eling beho<span class=\"_ _8\"></span>even, of die co<span class=\"_ _8\"></span>mplexer zij<span class=\"_ _8\"></span>n, of gebieden waar<span class=\"_ _8\"></span> veronderstel<span class=\"_ _8\"></span>lingen en schat<span class=\"_ _8\"></span>tingen van si<span class=\"_ _8\"></span>gnificant bela<span class=\"_ _8\"></span>ng zijn voor de g<span class=\"_ _8\"></span>econsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning, worden a<span class=\"_ _8\"></span>angegeven in t<span class=\"_ _8\"></span>oelichtin<span class=\"_ _8\"></span>g 7.4. <span class=\"ls0 ws0\"> </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2022 en lat<span class=\"_ _8\"></span>er<span class=\"ls0 ws0\"> </span>De volgende r<span class=\"_ _8\"></span>elevante nieuw<span class=\"_ _8\"></span>e standaard<span class=\"_ _8\"></span>en en aanpassi<span class=\"_ _8\"></span>ngen van stand<span class=\"_ _8\"></span>aarden zij<span class=\"_ _8\"></span>n gepubliceer<span class=\"_ _8\"></span>d en goedgek<span class=\"_ _8\"></span>eurd door de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Europese Unie en zi<span class=\"_ _8\"></span>jn voor het eers<span class=\"_ _8\"></span>t verplicht van t<span class=\"_ _8\"></span>oepassing v<span class=\"_ _8\"></span>oor het boekjaar d<span class=\"_ _8\"></span>at begint op of na<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>1 januari 2022:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 3<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f ws38\">Bedrijfscombi<span class=\"_ _8\"></span>naties</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>brengen een verwijzing i<span class=\"_ _8\"></span>n IFRS 3 naar het conceptue<span class=\"_ _8\"></span>el kader voor financ<span class=\"_ _8\"></span>i\u00eble verslag<span class=\"_ _8\"></span>legging up<span class=\"ls0 ws0\">-<span class=\"ls21 ws3b\">to</span>-</span>dat<span class=\"_ _8\"></span>e zonder de boekhou<span class=\"_ _8\"></span>dkundige vereist<span class=\"_ _8\"></span>en voor bedrijfsc<span class=\"_ _8\"></span>ombinaties t<span class=\"_ _8\"></span>e wijzigen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 16<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Mat<span class=\"_ _8\"></span>eri\u00eble vaste <span class=\"_ _8\"></span>activa</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verbieden een bedr<span class=\"_ _8\"></span>ijf het in min<span class=\"_ _8\"></span>dering br<span class=\"_ _8\"></span>engen van bedr<span class=\"_ _8\"></span>agen ontvangen uit<span class=\"_ _8\"></span> de verko<span class=\"_ _8\"></span>op van geprod<span class=\"_ _8\"></span>uceerde artik<span class=\"_ _8\"></span>elen op de kost<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van een materi\u00eble vast<span class=\"_ _8\"></span> actief, ter<span class=\"_ _8\"></span>wijl het bedrijf het act<span class=\"_ _8\"></span>ief voorberei<span class=\"_ _8\"></span>dt op het beoogde gebruik<span class=\"_ _8\"></span>. In plaats daarv<span class=\"_ _8\"></span>an zal een bedrijf<span class=\"_ _8\"></span> dergelijke ver<span class=\"_ _8\"></span>koopopbr<span class=\"_ _8\"></span>engsten en gere<span class=\"_ _8\"></span>lateerde kosten in <span class=\"_ _8\"></span>winst of verlies<span class=\"_ _8\"></span> opnemen.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 37<span class=\"ls0 ws0\"> - </span><span class=\"ff3f\">Voo<span class=\"_ _8\"></span>rzieningen, voo<span class=\"_ _8\"></span>rwaardelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en activa</span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>specifice<span class=\"_ _8\"></span>ren welke kost<span class=\"_ _8\"></span>en een bedrijf <span class=\"_ _8\"></span>opneemt in de beoor<span class=\"_ _8\"></span>deling of een co<span class=\"_ _8\"></span>ntract verlies<span class=\"_ _8\"></span>gevend <span class=\"ls20 ws47\">zal zijn.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Jaarlijkse ver<span class=\"_ _8\"></span>beteringen <span class=\"_ _8\"></span>aan IFRS st<span class=\"_ _8\"></span>andaarden breng<span class=\"_ _8\"></span>en kleine wi<span class=\"_ _8\"></span>jzigingen aan i<span class=\"_ _8\"></span>n IFRS 1<span class=\"ls0 ws0\"> - </span>Eerste toepass<span class=\"_ _8\"></span>ing van IFRS,<span class=\"_ _8\"></span> IFRS 9<span class=\"ls0 ws0\"> - </span>Financi\u00eble Instrum<span class=\"_ _8\"></span>enten, IAS 41<span class=\"ls0 ws0\"> - </span>Landbouwactiv<span class=\"_ _8\"></span>iteiten en d<span class=\"_ _8\"></span>e illustratiev<span class=\"_ _8\"></span>e voorbeelden b<span class=\"_ _8\"></span>ij IFRS 16<span class=\"ls0 ws0\"> - </span><span class=\"ws38\">Leas<span class=\"_ _8\"></span>eovereenkom<span class=\"_ _8\"></span>sten.<span class=\"ls0 ws0\"> </span></span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 16 <span class=\"ls0 ws0\">- <span class=\"_ _9\"></span></span><span class=\"ff3f ws38\">Leaseovereenkomst<span class=\"_ _8\"></span>en</span><span class=\"ls20 ws134\">: Covid<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">19</span>-</span></span>gerelate<span class=\"_ _8\"></span>erde huurconc<span class=\"_ _8\"></span>essies na juni 2<span class=\"_ _8\"></span>021 (effect<span class=\"_ _8\"></span>ief vanaf 1 april 20<span class=\"_ _8\"></span>21). De wijzigi<span class=\"_ _8\"></span>ngen verlenge<span class=\"_ _8\"></span>n met \u00e9\u00e9n jaar de wij<span class=\"_ _8\"></span>ziging v<span class=\"_ _8\"></span><span class=\"ws38\">an </span>mei 2020 die h<span class=\"_ _8\"></span>uurders een vr<span class=\"_ _8\"></span>ijstelling <span class=\"_ _8\"></span>geeft om te beoor<span class=\"_ _8\"></span>delen of ee<span class=\"_ _8\"></span>n COVID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>g<span class=\"_ _8\"></span>erelatee<span class=\"_ _8\"></span>rde huurconce<span class=\"_ _8\"></span>ssie al dan ni<span class=\"_ _8\"></span>et een \u2018huuraanp<span class=\"_ _8\"></span>assing\u2019 is. I<span class=\"_ _8\"></span>n het bijzond<span class=\"_ _8\"></span>er stelt de wi<span class=\"_ _8\"></span>jziging een h<span class=\"_ _8\"></span>uurder in staat om de prak<span class=\"_ _8\"></span>tische oplos<span class=\"_ _8\"></span>sing met betr<span class=\"_ _8\"></span>ekking tot CO<span class=\"_ _8\"></span>VID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>gerel<span class=\"_ _8\"></span>ateerde huurcon<span class=\"_ _8\"></span>cessies toe te <span class=\"_ _8\"></span>passen op huur<span class=\"_ _8\"></span>concessies w<span class=\"_ _8\"></span>aarvoor een v<span class=\"_ _8\"></span>erlaging van de l<span class=\"_ _8\"></span>easebetali<span class=\"_ _8\"></span>ngen allee<span class=\"_ _8\"></span>n betrek<span class=\"ws3f\">king h<span class=\"_ _8\"></span>eeft op betali<span class=\"_ _8\"></span>ngen die oorspr<span class=\"_ _8\"></span>onkelijk v<span class=\"_ _8\"></span>erschuldi<span class=\"_ _8\"></span>gd waren op of v<span class=\"_ _8\"></span>\u00f3\u00f3r 30 juni 2022 (<span class=\"_ _8\"></span>in plaats va<span class=\"_ _8\"></span>n oorspronkeli<span class=\"_ _8\"></span>jk alleen b<span class=\"_ _8\"></span>etalingen <span class=\"_ _8\"></span>die op of voor 30 <span class=\"_ _8\"></span>juni 2021 ver<span class=\"_ _8\"></span>schuldigd war<span class=\"_ _8\"></span>en). De </span>wijziging is v<span class=\"_ _8\"></span>an kracht v<span class=\"_ _8\"></span>oor boekjaren d<span class=\"_ _8\"></span>ie beginn<span class=\"_ _8\"></span>en op of na 1 apr<span class=\"_ _8\"></span>il 2021 (e<span class=\"_ _8\"></span>erdere toepas<span class=\"_ _8\"></span>sing toeg<span class=\"_ _8\"></span>estaan, incl<span class=\"_ _8\"></span>usief in jaa<span class=\"_ _8\"></span>rrekeningen <span class=\"_ _8\"></span>die nog niet<span class=\"_ _8\"></span> zijn goedg<span class=\"_ _8\"></span>ekeurd voor p<span class=\"_ _8\"></span>ublicatie o<span class=\"_ _8\"></span>p de datum<span class=\"_ _8\"></span> waarop de wijz<span class=\"_ _8\"></span>iging wordt <span class=\"ws38\">gep<span class=\"_ _8\"></span>ubliceerd).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De bovenvermel<span class=\"_ _8\"></span>de standaard<span class=\"_ _8\"></span>en en interpret<span class=\"_ _8\"></span>aties hebben geen im<span class=\"_ _8\"></span>pact op de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrek<span class=\"_ _8\"></span>ening geha<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2023<span class=\"ls0 ws0\"> </span>Een aantal ni<span class=\"_ _8\"></span>euwe standaar<span class=\"_ _8\"></span>den, aanpass<span class=\"_ _8\"></span>ingen aan bes<span class=\"_ _8\"></span>taande stand<span class=\"_ _8\"></span>aarden en jaarli<span class=\"_ _8\"></span>jkse verbeter<span class=\"_ _8\"></span>ingscycli z<span class=\"_ _8\"></span>ijn gepublic<span class=\"_ _8\"></span>eerd en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>ijn verplicht<span class=\"_ _8\"></span> voor de eers<span class=\"_ _8\"></span>te toepassi<span class=\"_ _8\"></span>ng voor het bo<span class=\"_ _8\"></span>ekjaar dat<span class=\"_ _8\"></span> begint<span class=\"ls0 ws0\"> </span><span class=\"ws44\">op of na<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ls17 ws3f\">1 janua<span class=\"_ _1\"></span>ri 2023 <span class=\"ls1f ws44\">of latere periodes<span class=\"_ _8\"></span>, en zijn nie<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>vervroegd t<span class=\"_ _8\"></span>oegepast. Z<span class=\"_ _8\"></span>ij die het meest<span class=\"_ _8\"></span> relevant kun<span class=\"_ _8\"></span>nen zijn voor <span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing van Ontex G<span class=\"_ _8\"></span>roup, maar waar<span class=\"_ _8\"></span>van verwac<span class=\"_ _8\"></span>ht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>dat zij geen si<span class=\"_ _8\"></span>gnificante im<span class=\"_ _8\"></span>pact zullen heb<span class=\"_ _8\"></span>ben, worden hiero<span class=\"_ _8\"></span>nder uiteeng<span class=\"ws38\">ez<span class=\"_ _8\"></span>et.<span class=\"ls0 ws0\"> </span></span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 1 <span class=\"ff3f\">Pres<span class=\"_ _8\"></span>entatie van de <span class=\"_ _8\"></span>jaarrekeni<span class=\"_ _8\"></span>ng</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"wsda\">en IFRS Praktijkverklaring 2: </span></span><span class=\"ff3f\">Toelichti<span class=\"_ _8\"></span>ng van waard<span class=\"_ _8\"></span>eringsrege<span class=\"_ _8\"></span>ls</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(effect<span class=\"_ _8\"></span>ief vanaf 1 janu<span class=\"_ _8\"></span>ari 2023). D<span class=\"_ _8\"></span>e wijzigingen z<span class=\"_ _8\"></span>ijn bedoeld om<span class=\"_ _8\"></span> de toelichting<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot de waarder<span class=\"_ _8\"></span>ingsregels t<span class=\"_ _8\"></span>e verbeteren e<span class=\"_ _8\"></span>n om gebruikers<span class=\"_ _8\"></span> van de jaarrek<span class=\"_ _8\"></span>ening te helpe<span class=\"_ _8\"></span>n onderschei<span class=\"_ _8\"></span>d te maken tusse<span class=\"_ _8\"></span>n schattingswij<span class=\"_ _8\"></span>zigingen en w<span class=\"_ _8\"></span>ijzigingen in waarderingsr<span class=\"_ _8\"></span>egels. De IAS 1<span class=\"ls0 ws0\">-</span>aan<span class=\"_ _8\"></span>passing vereis<span class=\"_ _8\"></span>t dat ondernem<span class=\"_ _8\"></span>ingen hun mater<span class=\"_ _8\"></span>i\u00eble waarderin<span class=\"_ _8\"></span>gsregels ver<span class=\"_ _8\"></span>melden in plaats v<span class=\"_ _8\"></span>an hun belangrijke gr<span class=\"_ _8\"></span>ondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing. Verder verdui<span class=\"_ _8\"></span>delijkt de wijzi<span class=\"_ _8\"></span>ging van IAS 1 dat waar<span class=\"_ _8\"></span>deringsr<span class=\"_ _8\"></span>egels niet hoeven t<span class=\"_ _8\"></span>e worden vermeld. Om<span class=\"_ _8\"></span> deze wijziging te<span class=\"_ _8\"></span> onderste<span class=\"_ _8\"></span>unen, heeft de Raad <span class=\"_ _8\"></span>ook IFRS Praktijkver<span class=\"_ _8\"></span>klaring 2, \u2018het<span class=\"_ _8\"></span> maken van materialit<span class=\"_ _8\"></span>eitsbeoorde<span class=\"_ _8\"></span>lingen\u2019, gewi<span class=\"_ _8\"></span>jzigd om richt<span class=\"_ _8\"></span>lijnen te geven over h<span class=\"_ _8\"></span>oe het concept v<span class=\"_ _8\"></span>an materialiteit<span class=\"_ _8\"></span> moet worden toegepas<span class=\"_ _8\"></span>t op de toelichti<span class=\"_ _8\"></span>ngen op de grondslag<span class=\"_ _8\"></span>en voor financi\u00eb<span class=\"_ _8\"></span>le verslaggevi<span class=\"_ _8\"></span>ng.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 8, <span class=\"ff3f ls0 ws0\">W</span><span class=\"ff3f\">aarderi<span class=\"_ _8\"></span>ngsregels, s<span class=\"_ _8\"></span>chattingswijz<span class=\"_ _8\"></span>igingen en f<span class=\"_ _8\"></span>outen</span>: definiti<span class=\"_ _8\"></span>e van schatt<span class=\"_ _8\"></span>ingen (effectief<span class=\"_ _8\"></span> vanaf 1 januari 2023)<span class=\"_ _8\"></span>. De wijziging i<span class=\"_ _8\"></span>n IAS 8 verduideli<span class=\"_ _8\"></span>jkt hoe ondernemi<span class=\"_ _8\"></span>ngen onderscheid m<span class=\"_ _8\"></span>oeten maken t<span class=\"_ _8\"></span>ussen verande<span class=\"_ _8\"></span>ringen in waar<span class=\"_ _8\"></span>deringsregels<span class=\"_ _8\"></span> en schattings<span class=\"_ _8\"></span>wijzigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 12 <span class=\"ff3f ws38\">Wins<span class=\"_ _8\"></span>tbelasting<span class=\"_ _8\"></span>en</span><span class=\"ls21 ws3b\">: </span>uitgestelde b<span class=\"_ _8\"></span>elastingen met<span class=\"_ _8\"></span> betrekking t<span class=\"_ _8\"></span>ot activa en <span class=\"_ _8\"></span>passiva die voor<span class=\"_ _8\"></span>tvloeien uit<span class=\"_ _8\"></span> \u00e9\u00e9n enkele t<span class=\"_ _8\"></span>ransactie (ef<span class=\"_ _8\"></span>fectief vanaf<span class=\"_ _8\"></span> 1 januar<span class=\"_ _8\"></span>i 2023). De wi<span class=\"_ _8\"></span>jzigingen<span class=\"_ _8\"></span> verduidelijk<span class=\"_ _8\"></span>en hoe bedrijven uit<span class=\"_ _8\"></span>gestelde bel<span class=\"_ _8\"></span>astingen op transac<span class=\"_ _8\"></span>ties zoals leases en ont<span class=\"_ _8\"></span>mantelingsv<span class=\"_ _8\"></span>erpli<span class=\"ws4d\">cht<span class=\"_ _8\"></span>ingen boek<span class=\"_ _8\"></span>houdkundig b<span class=\"_ _8\"></span>ehandelen. D<span class=\"_ _8\"></span>e belangrijk<span class=\"_ _8\"></span>ste wijzigin<span class=\"_ _8\"></span>g is een vrijs<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n </span>de vrijstellin<span class=\"_ _8\"></span>g bij eerste op<span class=\"_ _8\"></span>name uit IAS 12.15 (b)<span class=\"_ _8\"></span> en IAS 12.24. Aldus is<span class=\"_ _8\"></span> de vrijstellin<span class=\"_ _8\"></span>g bij eerste opna<span class=\"_ _8\"></span>me niet van toepass<span class=\"_ _8\"></span>ing op transact<span class=\"_ _8\"></span>ies waarbij bi<span class=\"_ _8\"></span>j de eerste opname g<span class=\"_ _8\"></span>elijke bedrage<span class=\"_ _8\"></span>n aan aftrekbare en b<span class=\"_ _8\"></span>elastbare tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schillen ont<span class=\"_ _8\"></span>staan<span class=\"ls0 ws0\">. </span>Er wordt geen signif<span class=\"_ _8\"></span>icante impac<span class=\"_ _8\"></span>t van de bovenver<span class=\"_ _8\"></span>melde stand<span class=\"_ _8\"></span>aarden en int<span class=\"_ _8\"></span>erpretaties o<span class=\"_ _8\"></span>p de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening verwa<span class=\"ws38\">cht<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>Financi\u00ebl<span class=\"_ _8\"></span>e verslaggevi<span class=\"_ _8\"></span>ng in economie\u00ebn met<span class=\"_ _8\"></span> <span class=\"ws38\">hyperinflat<span class=\"_ _8\"></span>ie</span>In 2022 kreeg de T<span class=\"_ _8\"></span>urkse econom<span class=\"_ _8\"></span>ie opnieuw t<span class=\"_ _8\"></span>e maken met een <span class=\"ls17 ws20\">hoge<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span></span>in<span class=\"_ _8\"></span>flatie, waardo<span class=\"_ _8\"></span>or de gecumul<span class=\"_ _8\"></span>eerde inflat<span class=\"_ _8\"></span>ie van Turkije ov<span class=\"_ _8\"></span>er drie jaar<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>meer dan 1<span class=\"_ _8\"></span>00% bedroeg.<span class=\"_ _8\"></span> Daardoor w<span class=\"_ _8\"></span>erd het<span class=\"ls0 ws0\"> </span>noodzakelijk o<span class=\"_ _8\"></span>m over te schakele<span class=\"_ _8\"></span>n op de boekhoudkund<span class=\"_ _8\"></span>ige verwer<span class=\"_ _8\"></span>king van hyperinf<span class=\"_ _8\"></span>latie, zoals<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voorges<span class=\"_ _8\"></span>chreven door I<span class=\"_ _8\"></span>AS 29 <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing in economi<span class=\"_ _8\"></span>e\u00ebn met hyperinf<span class=\"_ _8\"></span>latie</span><span class=\"ls0 ws4a\">. IAS </span>29 schrijft<span class=\"_ _8\"></span> voor dat de resultat<span class=\"_ _8\"></span>en van de activ<span class=\"_ _8\"></span>iteiten<span class=\"ls0 ws0\"> </span>va<span class=\"_ _8\"></span>n de ondernemi<span class=\"_ _8\"></span>ng in Turkije ger<span class=\"_ _8\"></span>apporteerd m<span class=\"_ _8\"></span>oeten worden als<span class=\"_ _8\"></span>of deze sterk<span class=\"_ _8\"></span> inflatoir zijn v<span class=\"_ _8\"></span>anaf 1 januari 2<span class=\"_ _8\"></span>022.<span class=\"ls0 ws0\"> </span>Volgens IAS 29 wor<span class=\"_ _8\"></span>den de tegen hist<span class=\"_ _8\"></span>orische kos<span class=\"_ _8\"></span>tprijs gewaar<span class=\"_ _8\"></span>deerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>monetaire act<span class=\"_ _8\"></span>iva en passiva,<span class=\"_ _8\"></span> het eigen verm<span class=\"_ _8\"></span>ogen en de<span class=\"ls0 ws0\"> </span>res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng van dochter<span class=\"_ _8\"></span>ondernemi<span class=\"_ _8\"></span>ngen die actief<span class=\"_ _8\"></span> zijn in economie\u00ebn met<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>hyperinfl<span class=\"_ _8\"></span>atie, aangepast<span class=\"_ _8\"></span> voor wijziginge<span class=\"_ _8\"></span>n in de algemen<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>koopkrac<span class=\"_ _8\"></span>ht van de lokale val<span class=\"_ _8\"></span>uta door toepass<span class=\"_ _8\"></span>ing van een algemene pr<span class=\"_ _8\"></span>ijsindex. Deze her<span class=\"_ _8\"></span>rekende positi<span class=\"_ _8\"></span>es worden gebruikt voor <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>omrek<span class=\"_ _8\"></span>ening in euro te<span class=\"_ _8\"></span>gen de wisselkoer<span class=\"_ _8\"></span>s aan het einde van d<span class=\"_ _8\"></span>e periode. Hier<span class=\"_ _8\"></span>door worden de b<span class=\"_ _8\"></span>alans en de nett<span class=\"_ _8\"></span>oresultate<span class=\"_ _8\"></span>n van<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dochterondernem<span class=\"_ _8\"></span>ingen die act<span class=\"_ _8\"></span>ief zijn i<span class=\"_ _8\"></span>n economie\u00ebn m<span class=\"_ _8\"></span>et hyperinflat<span class=\"_ _8\"></span>ie, vermeld i<span class=\"_ _8\"></span>n termen van de meetee<span class=\"_ _8\"></span>nheid die geldt<span class=\"_ _8\"></span> op het einde va<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> </span><span class=\"ws38\">vers<span class=\"_ _8\"></span>lagperiode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__11": {
   "value": "Ontex Group NV",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__6": {
   "value": "Ontex Group NV",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__5": {
   "value": "Ontex Group NV",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__15": {
   "value": "1.1.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b ws24\">BEDRIJFSINFOR<span class=\"_ _8\"></span>MATIE</span> </span>De geconsoli<span class=\"_ _8\"></span>deerde jaarr<span class=\"_ _8\"></span>ekening van Ontex<span class=\"_ _8\"></span> Group NV voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">eindi<span class=\"_ _8\"></span>gend<span class=\"ls0 ws0\"> </span></span>op <span class=\"_ _8\"></span>31 december 2<span class=\"_ _8\"></span>022 werd goedgek<span class=\"_ _8\"></span>eurd voor publ<span class=\"_ _8\"></span>icatie over<span class=\"_ _8\"></span>eenkomstig het<span class=\"_ _8\"></span> besluit van <span class=\"_ _8\"></span>de Raad van Bes<span class=\"_ _8\"></span>tuur van 16<span class=\"ls0 ws0\"> maart </span>202<span class=\"ls0 ws0\">3.<span class=\"_ _8\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__12": {
   "value": "1.2.  BEDRIJFSACTIVITEITEN Ontex is een toonaangevende fabrikant van persoonlijke hygi\u00ebne wegwerpproducten en oplossingen, van babyluiers tot producten voor dameshygi\u00ebne en incontinentie voor volwassenen. De innovatieve producten van Ontex worden verdeeld in meer dan 110 landen via toonaangevende retailermerken. De Groep is aanwezig in 21 landen en stelt ongeveer 9.000 gepassioneerde mensen tewerk. Het hoofdkantoor is gevestigd in Aalst, Belgi\u00eb. .",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__10": {
   "value": "De Groep is aanwezig in 21 landen en stelt ongeveer 9.000 gepassioneerde mensen tewerk. Het hoofdkantoor is gevestigd in Aalst, Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__8": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__7": {
   "value": "naamloze vennootschap  (\"NV\")",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__13": {
   "value": "Korte Keppestraat 21, 9320 Erembodegem (Aalst), Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__9": {
   "value": "Korte Keppestraat 21, 9320 Erembodegem (Aalst), Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f25365": {
   "value": "797900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25369": {
   "value": "1039900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25377": {
   "value": "32700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25381": {
   "value": "45800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25389": {
   "value": "420100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
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  },
  "f25393": {
   "value": "573400000",
   "decimals": -5,
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    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25402": {
   "value": "110100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
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    "unit": "iso4217:EUR"
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  },
  "f25406": {
   "value": "102000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25415": {
   "value": "12100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25419": {
   "value": "19700000",
   "decimals": -5,
   "dimensions": {
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    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25427": {
   "value": "300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentReceivables",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
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  "f25431": {
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   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentReceivables",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
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  },
  "f25439": {
   "value": "1373300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25443": {
   "value": "1784400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25461": {
   "value": "264300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f25465": {
   "value": "358700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25473": {
   "value": "191800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTradeReceivables",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25477": {
   "value": "269800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTradeReceivables",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25486": {
   "value": "36800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:CurrentPrepaidExpensesAndOtherCurrentReceivables",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25490": {
   "value": "69200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:CurrentPrepaidExpensesAndOtherCurrentReceivables",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25498": {
   "value": "5000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssetsCurrent",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25502": {
   "value": "15000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssetsCurrent",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f25510": {
   "value": "12100000",
   "decimals": -5,
   "dimensions": {
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    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28268": {
   "value": "799300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28277": {
   "value": "81700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28281": {
   "value": "1125000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28289": {
   "value": "46100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28293": {
   "value": "26800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28301": {
   "value": "3000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:InterestReceivedClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28305": {
   "value": "2500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:InterestReceivedClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28314": {
   "value": "-7200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28318": {
   "value": "19700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28328": {
   "value": "-3700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:RealisedExchangeDifferencesOnTranslationClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28332": {
   "value": "300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:RealisedExchangeDifferencesOnTranslationClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28340": {
   "value": "-7000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:SettlementOfDerivativesClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28344": {
   "value": "-2400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ONT:SettlementOfDerivativesClassifiedAsFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28354": {
   "value": "-9500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28358": {
   "value": "-332400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28368": {
   "value": "-38900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28372": {
   "value": "-176800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28382": {
   "value": "1000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28386": {
   "value": "-6700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28404": {
   "value": "246700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28408": {
   "value": "430100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2021-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28418": {
   "value": "208700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28422": {
   "value": "246700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f28432": {
   "value": "59700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "s8_notes__5__16": {
   "value": "7. <span class=\"_ _11\"></span><span class=\"ls16 ws140\">TOELICH<span class=\"_ _1\"></span>TING BIJ DE GE<span class=\"_ _1\"></span>CONSOLIDEERDE J<span class=\"_ _1\"></span>AARREKENING</span>.7.1.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">SAMENVATTING VAN<span class=\"_ _8\"></span> DE BELANGRIJKSTE GRONDSLAGEN VOOR FINANCI\u00cbLE VERSLA<span class=\"_ _8\"></span>GGEVING</span> </span>7.1.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Inleid<span class=\"_ _8\"></span>ing</span> </span>De grondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing die van toep<span class=\"_ _8\"></span>assing zijn bij de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde financi\u00eble<span class=\"_ _8\"></span> rapportering v<span class=\"_ _8\"></span>oor de periode<span class=\"_ _8\"></span> van 1 januari <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>t<span class=\"_ _8\"></span>ot<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>en met<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>31 december <span class=\"ws38\">2022 <span class=\"_ _8\"></span><span class=\"ls20 ws146\">zijn i<span class=\"_ _8\"></span>n </span></span>overeenstemm<span class=\"_ _8\"></span>ing met de grondsl<span class=\"_ _8\"></span>agen die toeg<span class=\"_ _8\"></span>epast werden in<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>de geauditeerd<span class=\"_ _8\"></span>e geconsolid<span class=\"_ _8\"></span>eerde jaarr<span class=\"_ _8\"></span>ekening voor h<span class=\"_ _8\"></span>et boekjaar afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber <span class=\"ls17 ws20\">2021<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>van Ontex Gr<span class=\"_ _8\"></span>oup NV. De grondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing zijn op cons<span class=\"_ _8\"></span>equente wijz<span class=\"_ _8\"></span>e toegepast door<span class=\"_ _8\"></span>heen de betrok<span class=\"_ _8\"></span>ken perioden.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.1.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Conformiteitsverklaring </span>Deze geconsol<span class=\"_ _8\"></span>ideerde jaarrek<span class=\"_ _8\"></span>ening van Ont<span class=\"_ _8\"></span>ex Group  NV voor het j<span class=\"_ _8\"></span>aar afgesloten o<span class=\"_ _8\"></span>p 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>is opg<span class=\"_ _8\"></span>esteld in overe<span class=\"_ _8\"></span>enstemming met<span class=\"_ _8\"></span> IFRS (\"Inter<span class=\"_ _8\"></span>national Financi<span class=\"_ _8\"></span>al Reporti<span class=\"_ _8\"></span>ng Standards\") zo<span class=\"_ _8\"></span>als goedgekeu<span class=\"_ _8\"></span>rd door de Europese Unie.<span class=\"_ _8\"></span> Deze omvatten a<span class=\"_ _8\"></span>lle IFRS<span class=\"ls0 ws0\">-</span>s<span class=\"_ _8\"></span>tandaarden en IF<span class=\"_ _8\"></span><span class=\"ls20 ws39\">RIC<span class=\"ls0 ws0\">-</span></span>interpretat<span class=\"_ _8\"></span>ies die van toepas<span class=\"_ _8\"></span>sing zijn op 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\">. </span></span>De nieuwe st<span class=\"_ _8\"></span>andaarden,<span class=\"_ _8\"></span> wijziginge<span class=\"_ _8\"></span>n aan standaarde<span class=\"_ _8\"></span>n en interpretati<span class=\"_ _8\"></span>es die voor de eerst<span class=\"_ _8\"></span>e keer verplicht<span class=\"_ _8\"></span> zijn voor het<span class=\"_ _8\"></span> boekjaar beginnen<span class=\"_ _8\"></span>d op 1 januari<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022, <span class=\"_ _8\"></span></span>hebben geen m<span class=\"_ _8\"></span>ateri\u00eble<span class=\"ls0 ws0\"> </span>im<span class=\"_ _8\"></span>pact. Geen nie<span class=\"_ _8\"></span>uwe standaard<span class=\"_ _8\"></span>en, wijziginge<span class=\"_ _8\"></span>n aan standaard<span class=\"_ _8\"></span>en of interpretat<span class=\"_ _8\"></span>ies werde<span class=\"_ _8\"></span>n vervroegd t<span class=\"_ _8\"></span>oegepast.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Deze jaarrek<span class=\"_ _8\"></span>ening is opg<span class=\"_ _8\"></span>emaakt op b<span class=\"_ _8\"></span>asis van de to<span class=\"_ _8\"></span>erekeningsm<span class=\"_ _8\"></span>ethode en het<span class=\"_ _8\"></span> continu\u00eft<span class=\"_ _8\"></span>eitsbeginsel <span class=\"_ _8\"></span>waarbij ver<span class=\"_ _8\"></span>ondersteld w<span class=\"_ _8\"></span>ordt<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>dat de entiteit <span class=\"_ _8\"></span>haar bedrijf<span class=\"_ _8\"></span>svoering in <span class=\"_ _8\"></span>de nabije t<span class=\"_ _8\"></span>oekomst zal<span class=\"_ _8\"></span> voortzetten.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De opstelling v<span class=\"_ _8\"></span>an de geconsolideer<span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing in overeenstem<span class=\"_ _8\"></span>ming met I<span class=\"_ _8\"></span>FRS vereist het gebruik<span class=\"_ _8\"></span> van een aantal belangr<span class=\"_ _8\"></span>ijke boek<span class=\"_ _8\"></span>houdkund<span class=\"_ _8\"></span>ige schatting<span class=\"_ _8\"></span>en. Het vereist<span class=\"_ _8\"></span> ook dat het management s<span class=\"_ _8\"></span>chattingen m<span class=\"_ _8\"></span>aakt en oor<span class=\"_ _8\"></span>delen vorm<span class=\"_ _8\"></span>t bij het <span class=\"_ _8\"></span>toepassen van <span class=\"_ _8\"></span>de \u201cGroup acc<span class=\"_ _8\"></span>ounting polic<span class=\"_ _8\"></span>ies\u201d. De gebi<span class=\"_ _8\"></span>eden die e<span class=\"_ _8\"></span>en hogere mat<span class=\"_ _8\"></span>e van beoord<span class=\"_ _8\"></span>eling beho<span class=\"_ _8\"></span>even, of die co<span class=\"_ _8\"></span>mplexer zij<span class=\"_ _8\"></span>n, of gebieden waar<span class=\"_ _8\"></span> veronderstel<span class=\"_ _8\"></span>lingen en schat<span class=\"_ _8\"></span>tingen van si<span class=\"_ _8\"></span>gnificant bela<span class=\"_ _8\"></span>ng zijn voor de g<span class=\"_ _8\"></span>econsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning, worden a<span class=\"_ _8\"></span>angegeven in t<span class=\"_ _8\"></span>oelichtin<span class=\"_ _8\"></span>g 7.4. <span class=\"ls0 ws0\"> </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2022 en lat<span class=\"_ _8\"></span>er<span class=\"ls0 ws0\"> </span>De volgende r<span class=\"_ _8\"></span>elevante nieuw<span class=\"_ _8\"></span>e standaard<span class=\"_ _8\"></span>en en aanpassi<span class=\"_ _8\"></span>ngen van stand<span class=\"_ _8\"></span>aarden zij<span class=\"_ _8\"></span>n gepubliceer<span class=\"_ _8\"></span>d en goedgek<span class=\"_ _8\"></span>eurd door de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Europese Unie en zi<span class=\"_ _8\"></span>jn voor het eers<span class=\"_ _8\"></span>t verplicht van t<span class=\"_ _8\"></span>oepassing v<span class=\"_ _8\"></span>oor het boekjaar d<span class=\"_ _8\"></span>at begint op of na<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>1 januari 2022:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 3<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f ws38\">Bedrijfscombi<span class=\"_ _8\"></span>naties</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>brengen een verwijzing i<span class=\"_ _8\"></span>n IFRS 3 naar het conceptue<span class=\"_ _8\"></span>el kader voor financ<span class=\"_ _8\"></span>i\u00eble verslag<span class=\"_ _8\"></span>legging up<span class=\"ls0 ws0\">-<span class=\"ls21 ws3b\">to</span>-</span>dat<span class=\"_ _8\"></span>e zonder de boekhou<span class=\"_ _8\"></span>dkundige vereist<span class=\"_ _8\"></span>en voor bedrijfsc<span class=\"_ _8\"></span>ombinaties t<span class=\"_ _8\"></span>e wijzigen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 16<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Mat<span class=\"_ _8\"></span>eri\u00eble vaste <span class=\"_ _8\"></span>activa</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verbieden een bedr<span class=\"_ _8\"></span>ijf het in min<span class=\"_ _8\"></span>dering br<span class=\"_ _8\"></span>engen van bedr<span class=\"_ _8\"></span>agen ontvangen uit<span class=\"_ _8\"></span> de verko<span class=\"_ _8\"></span>op van geprod<span class=\"_ _8\"></span>uceerde artik<span class=\"_ _8\"></span>elen op de kost<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van een materi\u00eble vast<span class=\"_ _8\"></span> actief, ter<span class=\"_ _8\"></span>wijl het bedrijf het act<span class=\"_ _8\"></span>ief voorberei<span class=\"_ _8\"></span>dt op het beoogde gebruik<span class=\"_ _8\"></span>. In plaats daarv<span class=\"_ _8\"></span>an zal een bedrijf<span class=\"_ _8\"></span> dergelijke ver<span class=\"_ _8\"></span>koopopbr<span class=\"_ _8\"></span>engsten en gere<span class=\"_ _8\"></span>lateerde kosten in <span class=\"_ _8\"></span>winst of verlies<span class=\"_ _8\"></span> opnemen.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 37<span class=\"ls0 ws0\"> - </span><span class=\"ff3f\">Voo<span class=\"_ _8\"></span>rzieningen, voo<span class=\"_ _8\"></span>rwaardelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en activa</span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>specifice<span class=\"_ _8\"></span>ren welke kost<span class=\"_ _8\"></span>en een bedrijf <span class=\"_ _8\"></span>opneemt in de beoor<span class=\"_ _8\"></span>deling of een co<span class=\"_ _8\"></span>ntract verlies<span class=\"_ _8\"></span>gevend <span class=\"ls20 ws47\">zal zijn.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Jaarlijkse ver<span class=\"_ _8\"></span>beteringen <span class=\"_ _8\"></span>aan IFRS st<span class=\"_ _8\"></span>andaarden breng<span class=\"_ _8\"></span>en kleine wi<span class=\"_ _8\"></span>jzigingen aan i<span class=\"_ _8\"></span>n IFRS 1<span class=\"ls0 ws0\"> - </span>Eerste toepass<span class=\"_ _8\"></span>ing van IFRS,<span class=\"_ _8\"></span> IFRS 9<span class=\"ls0 ws0\"> - </span>Financi\u00eble Instrum<span class=\"_ _8\"></span>enten, IAS 41<span class=\"ls0 ws0\"> - </span>Landbouwactiv<span class=\"_ _8\"></span>iteiten en d<span class=\"_ _8\"></span>e illustratiev<span class=\"_ _8\"></span>e voorbeelden b<span class=\"_ _8\"></span>ij IFRS 16<span class=\"ls0 ws0\"> - </span><span class=\"ws38\">Leas<span class=\"_ _8\"></span>eovereenkom<span class=\"_ _8\"></span>sten.<span class=\"ls0 ws0\"> </span></span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 16 <span class=\"ls0 ws0\">- <span class=\"_ _9\"></span></span><span class=\"ff3f ws38\">Leaseovereenkomst<span class=\"_ _8\"></span>en</span><span class=\"ls20 ws134\">: Covid<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">19</span>-</span></span>gerelate<span class=\"_ _8\"></span>erde huurconc<span class=\"_ _8\"></span>essies na juni 2<span class=\"_ _8\"></span>021 (effect<span class=\"_ _8\"></span>ief vanaf 1 april 20<span class=\"_ _8\"></span>21). De wijzigi<span class=\"_ _8\"></span>ngen verlenge<span class=\"_ _8\"></span>n met \u00e9\u00e9n jaar de wij<span class=\"_ _8\"></span>ziging v<span class=\"_ _8\"></span><span class=\"ws38\">an </span>mei 2020 die h<span class=\"_ _8\"></span>uurders een vr<span class=\"_ _8\"></span>ijstelling <span class=\"_ _8\"></span>geeft om te beoor<span class=\"_ _8\"></span>delen of ee<span class=\"_ _8\"></span>n COVID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>g<span class=\"_ _8\"></span>erelatee<span class=\"_ _8\"></span>rde huurconce<span class=\"_ _8\"></span>ssie al dan ni<span class=\"_ _8\"></span>et een \u2018huuraanp<span class=\"_ _8\"></span>assing\u2019 is. I<span class=\"_ _8\"></span>n het bijzond<span class=\"_ _8\"></span>er stelt de wi<span class=\"_ _8\"></span>jziging een h<span class=\"_ _8\"></span>uurder in staat om de prak<span class=\"_ _8\"></span>tische oplos<span class=\"_ _8\"></span>sing met betr<span class=\"_ _8\"></span>ekking tot CO<span class=\"_ _8\"></span>VID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>gerel<span class=\"_ _8\"></span>ateerde huurcon<span class=\"_ _8\"></span>cessies toe te <span class=\"_ _8\"></span>passen op huur<span class=\"_ _8\"></span>concessies w<span class=\"_ _8\"></span>aarvoor een v<span class=\"_ _8\"></span>erlaging van de l<span class=\"_ _8\"></span>easebetali<span class=\"_ _8\"></span>ngen allee<span class=\"_ _8\"></span>n betrek<span class=\"ws3f\">king h<span class=\"_ _8\"></span>eeft op betali<span class=\"_ _8\"></span>ngen die oorspr<span class=\"_ _8\"></span>onkelijk v<span class=\"_ _8\"></span>erschuldi<span class=\"_ _8\"></span>gd waren op of v<span class=\"_ _8\"></span>\u00f3\u00f3r 30 juni 2022 (<span class=\"_ _8\"></span>in plaats va<span class=\"_ _8\"></span>n oorspronkeli<span class=\"_ _8\"></span>jk alleen b<span class=\"_ _8\"></span>etalingen <span class=\"_ _8\"></span>die op of voor 30 <span class=\"_ _8\"></span>juni 2021 ver<span class=\"_ _8\"></span>schuldigd war<span class=\"_ _8\"></span>en). De </span>wijziging is v<span class=\"_ _8\"></span>an kracht v<span class=\"_ _8\"></span>oor boekjaren d<span class=\"_ _8\"></span>ie beginn<span class=\"_ _8\"></span>en op of na 1 apr<span class=\"_ _8\"></span>il 2021 (e<span class=\"_ _8\"></span>erdere toepas<span class=\"_ _8\"></span>sing toeg<span class=\"_ _8\"></span>estaan, incl<span class=\"_ _8\"></span>usief in jaa<span class=\"_ _8\"></span>rrekeningen <span class=\"_ _8\"></span>die nog niet<span class=\"_ _8\"></span> zijn goedg<span class=\"_ _8\"></span>ekeurd voor p<span class=\"_ _8\"></span>ublicatie o<span class=\"_ _8\"></span>p de datum<span class=\"_ _8\"></span> waarop de wijz<span class=\"_ _8\"></span>iging wordt <span class=\"ws38\">gep<span class=\"_ _8\"></span>ubliceerd).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De bovenvermel<span class=\"_ _8\"></span>de standaard<span class=\"_ _8\"></span>en en interpret<span class=\"_ _8\"></span>aties hebben geen im<span class=\"_ _8\"></span>pact op de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrek<span class=\"_ _8\"></span>ening geha<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2023<span class=\"ls0 ws0\"> </span>Een aantal ni<span class=\"_ _8\"></span>euwe standaar<span class=\"_ _8\"></span>den, aanpass<span class=\"_ _8\"></span>ingen aan bes<span class=\"_ _8\"></span>taande stand<span class=\"_ _8\"></span>aarden en jaarli<span class=\"_ _8\"></span>jkse verbeter<span class=\"_ _8\"></span>ingscycli z<span class=\"_ _8\"></span>ijn gepublic<span class=\"_ _8\"></span>eerd en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>ijn verplicht<span class=\"_ _8\"></span> voor de eers<span class=\"_ _8\"></span>te toepassi<span class=\"_ _8\"></span>ng voor het bo<span class=\"_ _8\"></span>ekjaar dat<span class=\"_ _8\"></span> begint<span class=\"ls0 ws0\"> </span><span class=\"ws44\">op of na<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ls17 ws3f\">1 janua<span class=\"_ _1\"></span>ri 2023 <span class=\"ls1f ws44\">of latere periodes<span class=\"_ _8\"></span>, en zijn nie<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>vervroegd t<span class=\"_ _8\"></span>oegepast. Z<span class=\"_ _8\"></span>ij die het meest<span class=\"_ _8\"></span> relevant kun<span class=\"_ _8\"></span>nen zijn voor <span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing van Ontex G<span class=\"_ _8\"></span>roup, maar waar<span class=\"_ _8\"></span>van verwac<span class=\"_ _8\"></span>ht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>dat zij geen si<span class=\"_ _8\"></span>gnificante im<span class=\"_ _8\"></span>pact zullen heb<span class=\"_ _8\"></span>ben, worden hiero<span class=\"_ _8\"></span>nder uiteeng<span class=\"ws38\">ez<span class=\"_ _8\"></span>et.<span class=\"ls0 ws0\"> </span></span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 1 <span class=\"ff3f\">Pres<span class=\"_ _8\"></span>entatie van de <span class=\"_ _8\"></span>jaarrekeni<span class=\"_ _8\"></span>ng</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"wsda\">en IFRS Praktijkverklaring 2: </span></span><span class=\"ff3f\">Toelichti<span class=\"_ _8\"></span>ng van waard<span class=\"_ _8\"></span>eringsrege<span class=\"_ _8\"></span>ls</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(effect<span class=\"_ _8\"></span>ief vanaf 1 janu<span class=\"_ _8\"></span>ari 2023). D<span class=\"_ _8\"></span>e wijzigingen z<span class=\"_ _8\"></span>ijn bedoeld om<span class=\"_ _8\"></span> de toelichting<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot de waarder<span class=\"_ _8\"></span>ingsregels t<span class=\"_ _8\"></span>e verbeteren e<span class=\"_ _8\"></span>n om gebruikers<span class=\"_ _8\"></span> van de jaarrek<span class=\"_ _8\"></span>ening te helpe<span class=\"_ _8\"></span>n onderschei<span class=\"_ _8\"></span>d te maken tusse<span class=\"_ _8\"></span>n schattingswij<span class=\"_ _8\"></span>zigingen en w<span class=\"_ _8\"></span>ijzigingen in waarderingsr<span class=\"_ _8\"></span>egels. De IAS 1<span class=\"ls0 ws0\">-</span>aan<span class=\"_ _8\"></span>passing vereis<span class=\"_ _8\"></span>t dat ondernem<span class=\"_ _8\"></span>ingen hun mater<span class=\"_ _8\"></span>i\u00eble waarderin<span class=\"_ _8\"></span>gsregels ver<span class=\"_ _8\"></span>melden in plaats v<span class=\"_ _8\"></span>an hun belangrijke gr<span class=\"_ _8\"></span>ondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing. Verder verdui<span class=\"_ _8\"></span>delijkt de wijzi<span class=\"_ _8\"></span>ging van IAS 1 dat waar<span class=\"_ _8\"></span>deringsr<span class=\"_ _8\"></span>egels niet hoeven t<span class=\"_ _8\"></span>e worden vermeld. Om<span class=\"_ _8\"></span> deze wijziging te<span class=\"_ _8\"></span> onderste<span class=\"_ _8\"></span>unen, heeft de Raad <span class=\"_ _8\"></span>ook IFRS Praktijkver<span class=\"_ _8\"></span>klaring 2, \u2018het<span class=\"_ _8\"></span> maken van materialit<span class=\"_ _8\"></span>eitsbeoorde<span class=\"_ _8\"></span>lingen\u2019, gewi<span class=\"_ _8\"></span>jzigd om richt<span class=\"_ _8\"></span>lijnen te geven over h<span class=\"_ _8\"></span>oe het concept v<span class=\"_ _8\"></span>an materialiteit<span class=\"_ _8\"></span> moet worden toegepas<span class=\"_ _8\"></span>t op de toelichti<span class=\"_ _8\"></span>ngen op de grondslag<span class=\"_ _8\"></span>en voor financi\u00eb<span class=\"_ _8\"></span>le verslaggevi<span class=\"_ _8\"></span>ng.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 8, <span class=\"ff3f ls0 ws0\">W</span><span class=\"ff3f\">aarderi<span class=\"_ _8\"></span>ngsregels, s<span class=\"_ _8\"></span>chattingswijz<span class=\"_ _8\"></span>igingen en f<span class=\"_ _8\"></span>outen</span>: definiti<span class=\"_ _8\"></span>e van schatt<span class=\"_ _8\"></span>ingen (effectief<span class=\"_ _8\"></span> vanaf 1 januari 2023)<span class=\"_ _8\"></span>. De wijziging i<span class=\"_ _8\"></span>n IAS 8 verduideli<span class=\"_ _8\"></span>jkt hoe ondernemi<span class=\"_ _8\"></span>ngen onderscheid m<span class=\"_ _8\"></span>oeten maken t<span class=\"_ _8\"></span>ussen verande<span class=\"_ _8\"></span>ringen in waar<span class=\"_ _8\"></span>deringsregels<span class=\"_ _8\"></span> en schattings<span class=\"_ _8\"></span>wijzigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 12 <span class=\"ff3f ws38\">Wins<span class=\"_ _8\"></span>tbelasting<span class=\"_ _8\"></span>en</span><span class=\"ls21 ws3b\">: </span>uitgestelde b<span class=\"_ _8\"></span>elastingen met<span class=\"_ _8\"></span> betrekking t<span class=\"_ _8\"></span>ot activa en <span class=\"_ _8\"></span>passiva die voor<span class=\"_ _8\"></span>tvloeien uit<span class=\"_ _8\"></span> \u00e9\u00e9n enkele t<span class=\"_ _8\"></span>ransactie (ef<span class=\"_ _8\"></span>fectief vanaf<span class=\"_ _8\"></span> 1 januar<span class=\"_ _8\"></span>i 2023). De wi<span class=\"_ _8\"></span>jzigingen<span class=\"_ _8\"></span> verduidelijk<span class=\"_ _8\"></span>en hoe bedrijven uit<span class=\"_ _8\"></span>gestelde bel<span class=\"_ _8\"></span>astingen op transac<span class=\"_ _8\"></span>ties zoals leases en ont<span class=\"_ _8\"></span>mantelingsv<span class=\"_ _8\"></span>erpli<span class=\"ws4d\">cht<span class=\"_ _8\"></span>ingen boek<span class=\"_ _8\"></span>houdkundig b<span class=\"_ _8\"></span>ehandelen. D<span class=\"_ _8\"></span>e belangrijk<span class=\"_ _8\"></span>ste wijzigin<span class=\"_ _8\"></span>g is een vrijs<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n </span>de vrijstellin<span class=\"_ _8\"></span>g bij eerste op<span class=\"_ _8\"></span>name uit IAS 12.15 (b)<span class=\"_ _8\"></span> en IAS 12.24. Aldus is<span class=\"_ _8\"></span> de vrijstellin<span class=\"_ _8\"></span>g bij eerste opna<span class=\"_ _8\"></span>me niet van toepass<span class=\"_ _8\"></span>ing op transact<span class=\"_ _8\"></span>ies waarbij bi<span class=\"_ _8\"></span>j de eerste opname g<span class=\"_ _8\"></span>elijke bedrage<span class=\"_ _8\"></span>n aan aftrekbare en b<span class=\"_ _8\"></span>elastbare tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schillen ont<span class=\"_ _8\"></span>staan<span class=\"ls0 ws0\">. </span>Er wordt geen signif<span class=\"_ _8\"></span>icante impac<span class=\"_ _8\"></span>t van de bovenver<span class=\"_ _8\"></span>melde stand<span class=\"_ _8\"></span>aarden en int<span class=\"_ _8\"></span>erpretaties o<span class=\"_ _8\"></span>p de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening verwa<span class=\"ws38\">cht<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>Financi\u00ebl<span class=\"_ _8\"></span>e verslaggevi<span class=\"_ _8\"></span>ng in economie\u00ebn met<span class=\"_ _8\"></span> <span class=\"ws38\">hyperinflat<span class=\"_ _8\"></span>ie</span>In 2022 kreeg de T<span class=\"_ _8\"></span>urkse econom<span class=\"_ _8\"></span>ie opnieuw t<span class=\"_ _8\"></span>e maken met een <span class=\"ls17 ws20\">hoge<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span></span>in<span class=\"_ _8\"></span>flatie, waardo<span class=\"_ _8\"></span>or de gecumul<span class=\"_ _8\"></span>eerde inflat<span class=\"_ _8\"></span>ie van Turkije ov<span class=\"_ _8\"></span>er drie jaar<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>meer dan 1<span class=\"_ _8\"></span>00% bedroeg.<span class=\"_ _8\"></span> Daardoor w<span class=\"_ _8\"></span>erd het<span class=\"ls0 ws0\"> </span>noodzakelijk o<span class=\"_ _8\"></span>m over te schakele<span class=\"_ _8\"></span>n op de boekhoudkund<span class=\"_ _8\"></span>ige verwer<span class=\"_ _8\"></span>king van hyperinf<span class=\"_ _8\"></span>latie, zoals<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voorges<span class=\"_ _8\"></span>chreven door I<span class=\"_ _8\"></span>AS 29 <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing in economi<span class=\"_ _8\"></span>e\u00ebn met hyperinf<span class=\"_ _8\"></span>latie</span><span class=\"ls0 ws4a\">. IAS </span>29 schrijft<span class=\"_ _8\"></span> voor dat de resultat<span class=\"_ _8\"></span>en van de activ<span class=\"_ _8\"></span>iteiten<span class=\"ls0 ws0\"> </span>va<span class=\"_ _8\"></span>n de ondernemi<span class=\"_ _8\"></span>ng in Turkije ger<span class=\"_ _8\"></span>apporteerd m<span class=\"_ _8\"></span>oeten worden als<span class=\"_ _8\"></span>of deze sterk<span class=\"_ _8\"></span> inflatoir zijn v<span class=\"_ _8\"></span>anaf 1 januari 2<span class=\"_ _8\"></span>022.<span class=\"ls0 ws0\"> </span>Volgens IAS 29 wor<span class=\"_ _8\"></span>den de tegen hist<span class=\"_ _8\"></span>orische kos<span class=\"_ _8\"></span>tprijs gewaar<span class=\"_ _8\"></span>deerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>monetaire act<span class=\"_ _8\"></span>iva en passiva,<span class=\"_ _8\"></span> het eigen verm<span class=\"_ _8\"></span>ogen en de<span class=\"ls0 ws0\"> </span>res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng van dochter<span class=\"_ _8\"></span>ondernemi<span class=\"_ _8\"></span>ngen die actief<span class=\"_ _8\"></span> zijn in economie\u00ebn met<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>hyperinfl<span class=\"_ _8\"></span>atie, aangepast<span class=\"_ _8\"></span> voor wijziginge<span class=\"_ _8\"></span>n in de algemen<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>koopkrac<span class=\"_ _8\"></span>ht van de lokale val<span class=\"_ _8\"></span>uta door toepass<span class=\"_ _8\"></span>ing van een algemene pr<span class=\"_ _8\"></span>ijsindex. Deze her<span class=\"_ _8\"></span>rekende positi<span class=\"_ _8\"></span>es worden gebruikt voor <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>omrek<span class=\"_ _8\"></span>ening in euro te<span class=\"_ _8\"></span>gen de wisselkoer<span class=\"_ _8\"></span>s aan het einde van d<span class=\"_ _8\"></span>e periode. Hier<span class=\"_ _8\"></span>door worden de b<span class=\"_ _8\"></span>alans en de nett<span class=\"_ _8\"></span>oresultate<span class=\"_ _8\"></span>n van<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dochterondernem<span class=\"_ _8\"></span>ingen die act<span class=\"_ _8\"></span>ief zijn i<span class=\"_ _8\"></span>n economie\u00ebn m<span class=\"_ _8\"></span>et hyperinflat<span class=\"_ _8\"></span>ie, vermeld i<span class=\"_ _8\"></span>n termen van de meetee<span class=\"_ _8\"></span>nheid die geldt<span class=\"_ _8\"></span> op het einde va<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> </span><span class=\"ws38\">vers<span class=\"_ _8\"></span>lagperiode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Consolidatie  </span>Dochteronde<span class=\"_ _1\"></span>rnemingen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Dochter<span class=\"wsbe\">onder<span class=\"_ _8\"></span>nemingen zij<span class=\"_ _8\"></span>n ondernemin<span class=\"_ _8\"></span>gen waarover d<span class=\"_ _8\"></span>e Groep contro<span class=\"_ _8\"></span>le heeft.<span class=\"_ _8\"></span> Controle bestaat<span class=\"_ _8\"></span> in de bloots<span class=\"_ _8\"></span>telling aan of<span class=\"_ _8\"></span> de rechten op var<span class=\"_ _8\"></span>iabele ink<span class=\"_ _8\"></span>omsten uit h<span class=\"_ _8\"></span>aar relatie m<span class=\"_ _8\"></span>et de </span>dochteronder<span class=\"_ _8\"></span>nemingen en de m<span class=\"_ _8\"></span>ogelijkheid o<span class=\"_ _8\"></span>m deze inkomsten t<span class=\"_ _8\"></span>e be\u00efnvloeden d<span class=\"_ _8\"></span>oor zijn macht over dez<span class=\"_ _8\"></span>e dochteron<span class=\"_ _8\"></span>dernemingen. Doc<span class=\"_ _8\"></span>hteronder<span class=\"_ _8\"></span>nemingen worde<span class=\"_ _8\"></span>n volledig gec<span class=\"_ _8\"></span>onsolideerd vanaf<span class=\"_ _8\"></span> de datum waarop de c<span class=\"_ _8\"></span>ontrole wordt<span class=\"_ _8\"></span> overgedragen aa<span class=\"_ _8\"></span>n de Groep. Ze word<span class=\"_ _8\"></span>en niet lang<span class=\"_ _8\"></span>er geconsoli<span class=\"_ _8\"></span>deerd vanaf de <span class=\"_ _8\"></span>datum waarop de c<span class=\"_ _8\"></span>ontrole eindi<span class=\"_ _8\"></span>gt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overnamemet<span class=\"_ _8\"></span>hode wordt gebru<span class=\"_ _8\"></span>ikt om verslag uit<span class=\"_ _8\"></span> te brengen over<span class=\"_ _8\"></span> de overname van d<span class=\"_ _8\"></span>ochteronder<span class=\"_ _8\"></span>nemingen door d<span class=\"_ _8\"></span>e Groep. De vergoed<span class=\"_ _8\"></span>ing van een overnam<span class=\"_ _8\"></span>e van een docht<span class=\"_ _8\"></span>erondernemin<span class=\"_ _8\"></span>g betreft de re<span class=\"_ _8\"></span>\u00eble waarde van d<span class=\"_ _8\"></span>e overgenome<span class=\"_ _8\"></span>n activa, de aa<span class=\"_ _8\"></span>ngegane verpli<span class=\"_ _8\"></span>chtingen en de<span class=\"_ _8\"></span> uitgegeven ei<span class=\"_ _8\"></span>gen vermoge<span class=\"_ _8\"></span>n instrumente<span class=\"_ _8\"></span>n door de Groep.<span class=\"_ _8\"></span> De vergoedi<span class=\"_ _8\"></span>ng van de over<span class=\"_ _8\"></span>name omvat de<span class=\"_ _8\"></span> re\u00eble waarde v<span class=\"_ _8\"></span>an alle activa of<span class=\"_ _8\"></span> verplichting<span class=\"_ _8\"></span>en voortvlo<span class=\"_ _8\"></span>eiend uit een vo<span class=\"_ _8\"></span>orwaardelijk<span class=\"_ _8\"></span>e vergoeding.<span class=\"_ _8\"></span> Kosten gerel<span class=\"_ _8\"></span>ateerd aan de ov<span class=\"_ _8\"></span>ername worde<span class=\"_ _8\"></span>n opgenomen in de<span class=\"_ _8\"></span> resultatenr<span class=\"_ _8\"></span>ekening op het m<span class=\"ls1f ws36\">oment dat ze zic<span class=\"_ _8\"></span>h voordoen. Ident<span class=\"_ _8\"></span>ificeerbar<span class=\"_ _8\"></span>e overgenomen ac<span class=\"_ _8\"></span>tiva, aangegan<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en voorwaar<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>plichtingen i<span class=\"_ _8\"></span>n een bedr<span class=\"_ _8\"></span>ijfscombi<span class=\"_ _8\"></span>natie worden in<span class=\"_ _8\"></span>itieel gewaar<span class=\"_ _8\"></span>deerd tege<span class=\"_ _8\"></span>n </span>de re\u00eble waarde op de overna<span class=\"_ _8\"></span>medatum. Bij elke indiv<span class=\"_ _8\"></span>iduele overn<span class=\"_ _8\"></span>ame neemt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de Groep elk minderheids<span class=\"_ _8\"></span>belang op van de ov<span class=\"_ _8\"></span>ergenomen partij<span class=\"_ _8\"></span> tegen de re\u00eble waarde<span class=\"_ _8\"></span> of tegen het evenredig<span class=\"_ _8\"></span>e deel van het minder<span class=\"_ _8\"></span>heidsbela<span class=\"_ _8\"></span>ng van de netto ac<span class=\"_ _8\"></span>tiva van de over<span class=\"_ _8\"></span>genomen part<span class=\"_ _8\"></span>ij.<span class=\"ls0 ws0\"> </span>Het deel van de over<span class=\"_ _8\"></span>nameprijs<span class=\"_ _8\"></span> voor een minderheids<span class=\"_ _8\"></span>belang in de over<span class=\"_ _8\"></span>genomen entit<span class=\"_ _8\"></span>eit dat hoger is da<span class=\"_ _8\"></span>n de re\u00eble waarde van het<span class=\"_ _8\"></span> aandeel van de ver<span class=\"_ _8\"></span>worven identi<span class=\"_ _8\"></span>ficeerbare net<span class=\"_ _8\"></span>to activa van<span class=\"_ _8\"></span> de Groep op de aankoop<span class=\"_ _8\"></span>datum van enig ree<span class=\"_ _8\"></span>ds bestaand aand<span class=\"_ _8\"></span>elenbelang<span class=\"_ _8\"></span> in de overgenomen on<span class=\"_ _8\"></span>derneming wor<span class=\"_ _8\"></span>dt opgenomen al<span class=\"_ _8\"></span>s goodwill<span class=\"_ _8\"></span>. Indien deze la<span class=\"_ _8\"></span>ger is dan de re\u00eble wa<span class=\"_ _8\"></span>arde van de netto activa va<span class=\"_ _8\"></span>n de dochteron<span class=\"_ _8\"></span>derneming, i<span class=\"_ _8\"></span>n het geval van een voor<span class=\"_ _8\"></span>delige koop, w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil direct opg<span class=\"_ _8\"></span>enomen in de resu<span class=\"_ _8\"></span>l<span class=\"ws38\">tat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Alle transact<span class=\"_ _8\"></span>ies tussen gr<span class=\"_ _8\"></span>oepsondernem<span class=\"_ _8\"></span>ingen, balans<span class=\"_ _8\"></span>en en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>de winsten <span class=\"_ _8\"></span>op transacties<span class=\"_ _8\"></span> binnen de Gro<span class=\"_ _8\"></span>ep worden ge\u00eb<span class=\"_ _8\"></span>limineerd.<span class=\"_ _8\"></span> Niet<span class=\"ls0 ws0\">-</span><span class=\"ws43\">gereal<span class=\"_ _8\"></span>iseerde verliez<span class=\"_ _8\"></span>en worden eveneen<span class=\"_ _8\"></span>s </span>ge\u00eblimineer<span class=\"_ _8\"></span>d, maar beschou<span class=\"_ _8\"></span>wd als een indic<span class=\"_ _8\"></span>atie voor een moge<span class=\"_ _8\"></span>lijke bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>ermindering v<span class=\"_ _8\"></span>an het overgen<span class=\"_ _8\"></span>omen actief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Transacties m<span class=\"_ _8\"></span>et minderhei<span class=\"_ _8\"></span>dsbelange<span class=\"ls0 ws0\">n </span>De Groep behand<span class=\"_ _8\"></span>elt de transact<span class=\"_ _8\"></span>ies met minder<span class=\"_ _8\"></span>heidsbelange<span class=\"_ _8\"></span>n als transact<span class=\"_ _8\"></span>ies met aandee<span class=\"_ _8\"></span>lhouders van de G<span class=\"_ _8\"></span>roep. Voor aank<span class=\"_ _8\"></span>open<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van minderheids<span class=\"_ _8\"></span>belangen wor<span class=\"_ _8\"></span>dt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e vergoeding di<span class=\"_ _8\"></span>e betaald werd <span class=\"_ _8\"></span>en het releva<span class=\"_ _8\"></span>nte verworve<span class=\"_ _8\"></span>n aandeel van <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> </span>boekwaarde van de n<span class=\"_ _8\"></span>etto activa <span class=\"_ _8\"></span>van de dochter<span class=\"_ _8\"></span>onderneming o<span class=\"_ _8\"></span>pgenomen in h<span class=\"_ _8\"></span>et eigen verm<span class=\"_ _8\"></span>ogen. Winste<span class=\"_ _8\"></span>n en verlieze<span class=\"_ _8\"></span>n uit de<span class=\"ls0 ws0\"> </span>verkoop <span class=\"_ _8\"></span>van minderhei<span class=\"_ _8\"></span>dsbelangen wo<span class=\"_ _8\"></span>rden ook opge<span class=\"_ _8\"></span>nomen in het eige<span class=\"_ _8\"></span>n vermogen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de Gr<span class=\"_ _8\"></span>oep niet langer <span class=\"_ _8\"></span>controle of e<span class=\"_ _8\"></span>en invloed van <span class=\"_ _8\"></span>beteken<span class=\"_ _8\"></span>is heeft, wor<span class=\"_ _8\"></span>dt een eventu<span class=\"_ _8\"></span>eel resterend b<span class=\"_ _8\"></span>elang in de e<span class=\"_ _8\"></span>ntiteit<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f wsd2\">gewaardeer<span class=\"_ _8\"></span>d tegen de re\u00ebl<span class=\"_ _8\"></span>e waarde erva<span class=\"_ _8\"></span>n en wordt de v<span class=\"_ _8\"></span>eranderin<span class=\"_ _8\"></span>g </span></span>van boekwaard<span class=\"_ _8\"></span>e opgenomen als winst of<span class=\"_ _8\"></span> verlies. De re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waar<span class=\"_ _8\"></span>de is de initi\u00eble boekw<span class=\"_ _8\"></span>aarde voor het boek<span class=\"_ _8\"></span>en van het behouden bel<span class=\"_ _8\"></span>ang<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als een geassoci<span class=\"_ _8\"></span>eerd bedrijf<span class=\"_ _8\"></span>, joint venture of f<span class=\"_ _8\"></span>inancieel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>actief. Daar<span class=\"_ _8\"></span>naast worden a<span class=\"_ _8\"></span>lle voorheen o<span class=\"_ _8\"></span>pgenomen be<span class=\"_ _8\"></span>dragen in de ov<span class=\"_ _8\"></span>erige gereal<span class=\"_ _8\"></span>iseerde en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerea<span class=\"_ _8\"></span>liseerde re<span class=\"_ _8\"></span>sultaten van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>di<span class=\"_ _8\"></span>e entiteit opg<span class=\"_ _8\"></span>enomen alsof<span class=\"_ _8\"></span> de Groep zic<span class=\"_ _8\"></span>h direct van de desbetreff<span class=\"_ _8\"></span>ende activa of<span class=\"_ _8\"></span> verplicht<span class=\"_ _8\"></span>ingen heef<span class=\"_ _8\"></span>t ontdaan. Dit<span class=\"_ _8\"></span> kan beteke<span class=\"_ _8\"></span>nen<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dat d<span class=\"_ _8\"></span>e bedragen di<span class=\"_ _8\"></span>e voorheen <span class=\"_ _8\"></span>opgenomen w<span class=\"_ _8\"></span>erden als over<span class=\"_ _8\"></span>ige gerea<span class=\"_ _8\"></span>liseerde en ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>gere<span class=\"_ _8\"></span>aliseerd<span class=\"_ _8\"></span>e resultaten geherclassi<span class=\"_ _8\"></span>ficeerd<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wor<span class=\"_ _8\"></span>den in winst of verl<span class=\"_ _8\"></span>ies<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vreemde valuta <span class=\"ls0 ws0\"> </span></span>Posten opgeno<span class=\"_ _8\"></span>men in de jaarreken<span class=\"_ _8\"></span>ing van elk van de entiteit<span class=\"_ _8\"></span>en van de Groep worden g<span class=\"_ _8\"></span>ewaardeerd in de v<span class=\"_ _8\"></span>aluta van de voornaam<span class=\"_ _8\"></span>ste<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>economisc<span class=\"_ _8\"></span>he omgeving waar<span class=\"_ _8\"></span>in de entiteit ac<span class=\"_ _8\"></span>tief<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ws4a\">is (\u201cde </span></span>functionel<span class=\"_ _8\"></span>e valuta\u201d). De gec<span class=\"_ _8\"></span>onsolideerd<span class=\"_ _8\"></span>e jaarrekening w<span class=\"_ _8\"></span>ordt opgestel<span class=\"_ _8\"></span>d in euro, dewelk<span class=\"_ _8\"></span>e de rapport<span class=\"_ _8\"></span>eringsmunt i<span class=\"_ _8\"></span>s van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Transacties i<span class=\"_ _8\"></span>n vreemde valut<span class=\"_ _8\"></span>a worden omgerek<span class=\"_ _8\"></span>end naar de func<span class=\"_ _8\"></span>tionele valuta t<span class=\"_ _8\"></span>egen de wisselk<span class=\"_ _8\"></span>oers die geldi<span class=\"_ _8\"></span>g was op de trans<span class=\"_ _8\"></span>actiedatum<span class=\"_ _8\"></span>. Koerswinst<span class=\"_ _8\"></span>en en <span class=\"ls0 ws0\">-</span>verliezen d<span class=\"_ _8\"></span>ie voortvloeien u<span class=\"_ _8\"></span>it de afwikkelin<span class=\"_ _8\"></span>g van dergelijk<span class=\"_ _8\"></span>e transacti<span class=\"_ _8\"></span>es, en uit de omr<span class=\"_ _8\"></span>ekening tege<span class=\"_ _8\"></span>n de slotkoerse<span class=\"_ _8\"></span>n van monetair<span class=\"_ _8\"></span>e activa en ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n uitgedrukt<span class=\"_ _8\"></span> in vreemde v<span class=\"_ _8\"></span>aluta, worde<span class=\"_ _8\"></span>n opgenomen in <span class=\"_ _8\"></span>de resultatenrek<span class=\"_ _8\"></span>ening<span class=\"ls0 ws0\">.  </span>Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835 7.1.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Immateri\u00eble activa <span class=\"ls0 ws0\"> </span></span>Een immaterie<span class=\"_ _8\"></span>el actief wordt<span class=\"_ _8\"></span> opgenomen <span class=\"_ _8\"></span>in de balans w<span class=\"_ _8\"></span>anneer er aan d<span class=\"_ _8\"></span>e volgende v<span class=\"_ _8\"></span>oorwaarden <span class=\"_ _8\"></span>wordt voldaan:<span class=\"_ _8\"></span> (1) het ac<span class=\"_ _8\"></span>tief is id<span class=\"_ _8\"></span>entificeerb<span class=\"_ _8\"></span>aar, d.w.z<span class=\"_ _8\"></span>. ofwel afsch<span class=\"_ _8\"></span>eidbaar (als <span class=\"_ _8\"></span>het kan worde<span class=\"_ _8\"></span>n verkocht, over<span class=\"_ _8\"></span>gedragen, in <span class=\"_ _8\"></span>licentie gegev<span class=\"_ _8\"></span>en) of voortvl<span class=\"_ _8\"></span>oeit uit cont<span class=\"_ _8\"></span>ractuele of ander<span class=\"_ _8\"></span>e juridisch<span class=\"_ _8\"></span>e rechten; (2)<span class=\"_ _8\"></span> het is waarschijn<span class=\"_ _8\"></span>lijk dat de verw<span class=\"_ _8\"></span>achte to<span class=\"ws3d\">ekom<span class=\"_ _8\"></span>stige economis<span class=\"_ _8\"></span>che voordelen die<span class=\"_ _8\"></span> </span>kunnen worde<span class=\"_ _8\"></span>n toegerekend <span class=\"_ _8\"></span>aan het actief<span class=\"_ _8\"></span> naar de Groep<span class=\"_ _8\"></span> zullen vloei<span class=\"_ _8\"></span>en; (3) de Gro<span class=\"_ _8\"></span>ep heeft zegge<span class=\"_ _8\"></span>nschap <span class=\"_ _8\"></span>over het actief<span class=\"_ _8\"></span>; en (4) de kost<span class=\"_ _8\"></span>prijs van het<span class=\"_ _8\"></span> actief kan op e<span class=\"_ _8\"></span>en betrouwbar<span class=\"_ _8\"></span>e wijze worden bepaal<span class=\"_ _8\"></span>d<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Materi\u00eble vaste activa <span class=\"ls0 ws0\"> </span></span>Materi\u00eble vast<span class=\"_ _8\"></span>e activa worden opge<span class=\"_ _8\"></span>nomen tegen de kost<span class=\"_ _8\"></span>prijs vermind<span class=\"_ _8\"></span>erd met gecumul<span class=\"_ _8\"></span>eerde afschri<span class=\"_ _8\"></span>jvingen en vermi<span class=\"_ _8\"></span>nderd met gecum<span class=\"_ _8\"></span>uleerde bi<span class=\"_ _8\"></span>jzondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en. De kostprijs om<span class=\"_ _8\"></span>vat alle kost<span class=\"_ _8\"></span>en die direc<span class=\"_ _8\"></span>t toereken<span class=\"_ _8\"></span>baar zijn om h<span class=\"_ _8\"></span>et actief<span class=\"_ _8\"></span> in de st<span class=\"_ _8\"></span>aat te krijge<span class=\"_ _8\"></span>n die noodzak<span class=\"_ _8\"></span>elijk is om t<span class=\"_ _8\"></span>e functioner<span class=\"_ _8\"></span>en op de do<span class=\"_ _8\"></span>or het manage<span class=\"_ _8\"></span>ment beoogd<span class=\"_ _8\"></span>e wijze. Fi<span class=\"_ _8\"></span>nancieringsk<span class=\"_ _8\"></span>osten die direct toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan de aankoop, bou<span class=\"_ _8\"></span>w en/of product<span class=\"_ _8\"></span>ie van een in aanm<span class=\"_ _8\"></span>erking komen<span class=\"_ _8\"></span>d actief worden gek<span class=\"_ _8\"></span>apitaliseer<span class=\"_ _8\"></span>d als deel van de k<span class=\"_ _8\"></span>osten van het act<span class=\"_ _8\"></span>ief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgaven voor<span class=\"_ _8\"></span> herstellin<span class=\"_ _8\"></span>gen en onderh<span class=\"_ _8\"></span>oud die enkel b<span class=\"_ _8\"></span>edoeld zijn om<span class=\"_ _8\"></span> de waarde van v<span class=\"_ _8\"></span>aste activa o<span class=\"_ _8\"></span>p peil te hou<span class=\"_ _8\"></span>den, maar niet om<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>e te verhogen, w<span class=\"_ _8\"></span>orden verw<span class=\"_ _8\"></span>erkt in de resultat<span class=\"_ _8\"></span>enreke<span class=\"_ _8\"></span>ning. Uitgaven voor <span class=\"_ _8\"></span>grote herstelli<span class=\"_ _8\"></span>ngen en voor gr<span class=\"_ _8\"></span>oot onderhoud,<span class=\"_ _8\"></span> die leiden tot e<span class=\"_ _8\"></span>en toename van de t<span class=\"_ _8\"></span>oekomstige eco<span class=\"_ _8\"></span>nomische voord<span class=\"_ _8\"></span>elen die door het v<span class=\"_ _8\"></span>aste actief zulle<span class=\"_ _8\"></span>n worden gegener<span class=\"_ _8\"></span>eerd, worde<span class=\"_ _8\"></span>n evenwel ge\u00efde<span class=\"_ _8\"></span>ntificeerd als<span class=\"_ _8\"></span> een afzonderlij<span class=\"_ _8\"></span>k element van<span class=\"_ _8\"></span> de aanschaffi<span class=\"_ _8\"></span>ngswaarde. De kos<span class=\"_ _8\"></span>ten van terrein<span class=\"_ _8\"></span>en, gebouwen, m<span class=\"_ _8\"></span>achines en i<span class=\"_ _8\"></span>nstallat<span class=\"_ _8\"></span>ies worden onderv<span class=\"_ _8\"></span>erdeeld in bel<span class=\"_ _8\"></span>angrijke<span class=\"_ _8\"></span> bestanddele<span class=\"_ _8\"></span>n. Deze belangrij<span class=\"_ _8\"></span>ke bestanddele<span class=\"_ _8\"></span>n, die worden vervan<span class=\"_ _8\"></span>gen op regelmati<span class=\"_ _8\"></span>ge tijdstippen en bij<span class=\"_ _8\"></span>gevolg een gebrui<span class=\"_ _8\"></span>ksduur he<span class=\"_ _8\"></span>bben die vers<span class=\"_ _8\"></span>chilt van die van de vast<span class=\"_ _8\"></span>e activa waarin ze zijn verwerkt, <span class=\"_ _9\"></span><span class=\"ls1f wsc3\">worden afges<span class=\"_ _8\"></span>chreven over hun s<span class=\"_ _8\"></span>pecifieke gebr<span class=\"_ _8\"></span>uiksduur. In gev<span class=\"_ _8\"></span>al van vervanging wor<span class=\"_ _8\"></span>dt het bestanddeel<span class=\"_ _8\"></span> vervangen en niet<span class=\"_ _8\"></span> langer in de<span class=\"_ _8\"></span> balans opgenomen en wor<span class=\"_ _8\"></span>dt het nieuwe </span>bestanddeel af<span class=\"_ _8\"></span>geschreven tot<span class=\"_ _8\"></span> de volgende g<span class=\"_ _8\"></span>rote herstell<span class=\"_ _8\"></span>ing of groot ond<span class=\"_ _8\"></span>erhoud<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Leaseovereenkomsten<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t leaseovereen<span class=\"_ _8\"></span>komsten afges<span class=\"_ _8\"></span>loten voor v<span class=\"_ _8\"></span>erscheidene ei<span class=\"_ _8\"></span>gendommen,<span class=\"_ _8\"></span> machines, v<span class=\"_ _8\"></span>oertuigen en IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>infrast<span class=\"_ _8\"></span>ructuur. Leas<span class=\"_ _8\"></span>eovereenkoms<span class=\"_ _8\"></span>ten worden als<span class=\"_ _8\"></span> recht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span></span>gebruik activa <span class=\"_ _8\"></span>en overeenstemm<span class=\"_ _8\"></span>ende verplicht<span class=\"_ _8\"></span>ing opgenome<span class=\"_ _8\"></span>n vanaf het mo<span class=\"_ _8\"></span>ment dat het gele<span class=\"_ _8\"></span>asede actief<span class=\"_ _8\"></span> ter beschikki<span class=\"_ _8\"></span>ng is voor gebru<span class=\"_ _8\"></span>ik door de Gro<span class=\"ws38\">ep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva en leasev<span class=\"_ _8\"></span>erplichti<span class=\"_ _8\"></span>ngen worden init<span class=\"_ _8\"></span>ieel opgenom<span class=\"_ _8\"></span>en aan contante waar<span class=\"_ _8\"></span>de. De leasev<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten de c<span class=\"_ _8\"></span>ontante waard<span class=\"_ _8\"></span>e van de volgend<span class=\"_ _8\"></span>e leasebetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">vaste betalin<span class=\"_ _8\"></span>gen (minus ev<span class=\"_ _8\"></span>entuele <span class=\"ws38\">leasev<span class=\"_ _8\"></span>oordelen</span></span>), <span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">variabele le<span class=\"_ _8\"></span>asevergoedi<span class=\"_ _8\"></span>ngen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of een rente<span class=\"_ _8\"></span>voet</span>, </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de uitoefenpr<span class=\"_ _8\"></span>ijs van een aank<span class=\"_ _8\"></span>oopoptie indie<span class=\"_ _8\"></span>n het redelijk<span class=\"_ _8\"></span> zeker is dat de Gr<span class=\"_ _8\"></span>oep deze opti<span class=\"_ _8\"></span>e zal uitoefene<span class=\"_ _8\"></span>n, en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws4c\">betalingen van<span class=\"_ _8\"></span> boeten voor het be\u00ebin<span class=\"_ _8\"></span>digen van de leaseo<span class=\"_ _8\"></span>vereenkomst<span class=\"_ _8\"></span>, indien de lease<span class=\"_ _8\"></span>periode de uito<span class=\"_ _8\"></span>efening door de Gr<span class=\"_ _8\"></span>oep van een optie tot be<span class=\"_ _8\"></span>\u00ebindiging van de leas<span class=\"_ _8\"></span>eovereenk<span class=\"_ _8\"></span>omst </span></span>weerspiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Leasebetali<span class=\"_ _8\"></span>ngen die versc<span class=\"_ _8\"></span>huldigd zij<span class=\"_ _8\"></span>n bij redelijk<span class=\"_ _8\"></span> zekere verleng<span class=\"_ _8\"></span>ingsopties<span class=\"_ _8\"></span> worden eveneens<span class=\"_ _8\"></span> beschouwd bij d<span class=\"_ _8\"></span>e bepaling van de <span class=\"ws38\">v<span class=\"_ _8\"></span>erplicht<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span></span>De leasebetali<span class=\"_ _8\"></span>ngen worden v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>d op basis van de implic<span class=\"_ _8\"></span>iete rentev<span class=\"_ _8\"></span>oet in de lease, als<span class=\"_ _8\"></span> deze onmiddel<span class=\"_ _8\"></span>lijk beschikb<span class=\"_ _8\"></span>aar zou zijn,<span class=\"_ _8\"></span> of de marginale rent<span class=\"_ _8\"></span>evoet, d.i. de r<span class=\"_ _8\"></span>entevoet waarteg<span class=\"_ _8\"></span>en de Groep het bedr<span class=\"_ _8\"></span>ag, nodig voor het<span class=\"_ _8\"></span> verkrijgen v<span class=\"_ _8\"></span>an een actief<span class=\"_ _8\"></span> van eenzelfde waar<span class=\"_ _8\"></span>de als het rec<span class=\"_ _8\"></span>ht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-</span></span>gebr<span class=\"_ _8\"></span>uik actief,<span class=\"_ _8\"></span> in eenzelfde e<span class=\"_ _8\"></span>conomische omgev<span class=\"_ _8\"></span>ing zou hebben ku<span class=\"_ _8\"></span>nnen lenen voor<span class=\"_ _8\"></span> eenzelfde duur<span class=\"_ _8\"></span> en met eenzelf<span class=\"_ _8\"></span>de zekerheid<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De Groep wordt<span class=\"_ _8\"></span> blootgesteld a<span class=\"_ _8\"></span>an eventuele toek<span class=\"_ _8\"></span>omstige stijgi<span class=\"_ _8\"></span>ngen van de variab<span class=\"_ _8\"></span>ele leasebe<span class=\"_ _8\"></span>talingen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of rent<span class=\"_ _8\"></span>evoet, die pas<span class=\"_ _8\"></span> worden opgenomen in de v<span class=\"_ _8\"></span>erplichting<span class=\"_ _8\"></span> als deze van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn. Wanneer wi<span class=\"_ _8\"></span>jzigingen <span class=\"_ _8\"></span>aan de leasebet<span class=\"_ _8\"></span>alingen als g<span class=\"_ _8\"></span>evolg van <span class=\"_ _8\"></span>indexeringen o<span class=\"_ _8\"></span>f wijzigin<span class=\"_ _8\"></span>gen in de rentev<span class=\"_ _8\"></span>oet plaatsv<span class=\"_ _8\"></span>inden, wor<span class=\"_ _8\"></span>dt de leasever<span class=\"_ _8\"></span>plichting ge<span class=\"_ _8\"></span>herwaardeer<span class=\"_ _8\"></span>d en aangepast tege<span class=\"_ _8\"></span>n het recht<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span>op-</span>gebruik acti<span class=\"_ _8\"></span>ef<span class=\"ls0 ws0\">. </span>Elke leasebet<span class=\"_ _8\"></span>aling wordt opg<span class=\"_ _8\"></span>esplitst in ee<span class=\"_ _8\"></span>n terugbetali<span class=\"_ _8\"></span>ng van de leasings<span class=\"_ _8\"></span>chuld en een b<span class=\"_ _8\"></span>etaling van rent<span class=\"_ _8\"></span>e, volgens ee<span class=\"_ _8\"></span>n verhouding di<span class=\"_ _8\"></span>e ervoor zorgt<span class=\"_ _8\"></span> dat er over de vo<span class=\"_ _8\"></span>lledige loopti<span class=\"_ _8\"></span>jd een constante rentelast ont<span class=\"_ _8\"></span>staat in vergelijk<span class=\"_ _8\"></span>ing met het open<span class=\"_ _8\"></span>staande kapit<span class=\"_ _8\"></span>aal<span class=\"ls0 ws0\">. </span>Financi\u00eble kosten wor<span class=\"_ _8\"></span>den onmiddel<span class=\"_ _8\"></span>lijk opgenomen in d<span class=\"_ _8\"></span>e resultatenr<span class=\"_ _8\"></span>ekening, tenzij z<span class=\"_ _8\"></span>e direct toerek<span class=\"_ _8\"></span>enbaar zijn aan in a<span class=\"_ _8\"></span>anmerki<span class=\"_ _8\"></span>n<span class=\"ls17 ws20\">g </span>komend<span class=\"ls0 ws0\">e </span><span class=\"ws3e\">activ<span class=\"_ _8\"></span>a, in welk geva<span class=\"_ _8\"></span>l zij worden ge<span class=\"_ _8\"></span>kapitaliseer<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva worden aan k<span class=\"_ _8\"></span>ostprijs gew<span class=\"_ _8\"></span>aardeerd en omvat<span class=\"_ _8\"></span>ten de volgen<span class=\"_ _8\"></span>de component<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de initi\u00eble wa<span class=\"_ _8\"></span>ardering van <span class=\"_ _8\"></span>de leaseverpl<span class=\"_ _8\"></span>ichting</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle op of voor de aa<span class=\"_ _8\"></span>nvangsdatum<span class=\"_ _8\"></span> verrichte leas<span class=\"_ _8\"></span>ebetalinge<span class=\"_ _8\"></span>n, verminderd <span class=\"_ _8\"></span>met alle ontvan<span class=\"_ _8\"></span>gen leasevoor<span class=\"_ _8\"></span>delen</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle gemaakt<span class=\"_ _8\"></span>e initi\u00eble dir<span class=\"_ _8\"></span>ecte kosten</span>; <span class=\"ls1f ws38\">en<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een schatting v<span class=\"_ _8\"></span>an de door de les<span class=\"_ _8\"></span>see te maken kost<span class=\"_ _8\"></span>en van ontmant<span class=\"_ _8\"></span>eling en verwi<span class=\"_ _8\"></span>jdering van het<span class=\"_ _8\"></span> onderliggen<span class=\"_ _8\"></span>de actief<span class=\"_ _8\"></span></span>. </span>Indien het red<span class=\"_ _8\"></span>elijk zeker is<span class=\"_ _8\"></span> dat de Groep aan<span class=\"_ _8\"></span> het einde van de le<span class=\"_ _8\"></span>aseperiode de a<span class=\"_ _8\"></span>ankoopopt<span class=\"_ _8\"></span>ie zal uitoefe<span class=\"_ _8\"></span>nen, zal het ac<span class=\"_ _8\"></span>tief lineair<span class=\"_ _8\"></span> worden afges<span class=\"_ _8\"></span>chreven over <span class=\"_ _8\"></span>de gebruiksd<span class=\"_ _8\"></span>uur. In alle ander<span class=\"_ _8\"></span>e gevallen wor<span class=\"_ _8\"></span>dt het actief lin<span class=\"_ _8\"></span>eair afgesc<span class=\"_ _8\"></span>hreven over de kor<span class=\"_ _8\"></span>tere periode v<span class=\"_ _8\"></span>an de gebruiks<span class=\"_ _8\"></span>duur van het acti<span class=\"_ _8\"></span>ef of de leasep<span class=\"_ _8\"></span>eriode<span class=\"ls21 ws0\">.  <span class=\"ls0\"> </span></span>Voor korte<span class=\"ws0\">-<span class=\"ls1f ws44\">termijnleases (l<span class=\"_ _8\"></span>easeperiode van 12 m<span class=\"_ _8\"></span>aanden of minder) en lea<span class=\"_ _8\"></span>ses van activa met<span class=\"_ _8\"></span> een</span> <span class=\"ls1f ws44\">lage waarde (voor<span class=\"_ _8\"></span>namelijk IT uit<span class=\"_ _8\"></span>rusting en kleine kantoor<span class=\"_ _8\"></span>benodigdhe<span class=\"_ _8\"></span>den) waarvoor de G<span class=\"_ _8\"></span>roep </span></span>geopteerd heef<span class=\"_ _8\"></span>t om de vrijstell<span class=\"_ _8\"></span>ing beschik<span class=\"_ _8\"></span>baar in IFRS<span class=\"_ _8\"></span> 16 toe te passen, wor<span class=\"_ _8\"></span>den de leasebetal<span class=\"_ _8\"></span>ingen op een line<span class=\"_ _8\"></span>aire basis al<span class=\"_ _8\"></span>s kost opgenom<span class=\"_ _8\"></span>en over de lease<span class=\"_ _8\"></span>periode<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Bep<span class=\"ws44\">aalde leaseov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>ten van gebouwen omvat<span class=\"_ _8\"></span>ten variabele leas<span class=\"_ _8\"></span>ebetalingen di<span class=\"_ _8\"></span>e verbonden zijn aan het<span class=\"_ _8\"></span> gebruik van het gebo<span class=\"_ _8\"></span>uw (voor<span class=\"_ _8\"></span>namelijk war<span class=\"_ _8\"></span>ehouses). V<span class=\"_ _8\"></span>ariabele leasebeta<span class=\"_ _8\"></span>lingen </span>die afhankeli<span class=\"_ _8\"></span>jk zijn van het ge<span class=\"_ _8\"></span>bruik, worden i<span class=\"_ _8\"></span>n resultaat opg<span class=\"_ _8\"></span>enomen in de peri<span class=\"_ _8\"></span>ode waarin z<span class=\"_ _8\"></span>e worden opgelope<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fc11 ls0 ws0\"> </span></span>7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>7.1.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorraden </span>Voorraden worden ge<span class=\"_ _8\"></span>waardeerd tegen de la<span class=\"_ _8\"></span>agste waarde van de kost<span class=\"_ _8\"></span>prijs of de opbren<span class=\"_ _8\"></span>gstwaarde. De<span class=\"_ _8\"></span> kostprijs van <span class=\"_ _8\"></span>voorraden moet<span class=\"_ _8\"></span> worden toegerek<span class=\"_ _8\"></span>end volgens de F<span class=\"_ _8\"></span>IFO (first<span class=\"ls0 ws0\">-<span class=\"ls20 ws9a\">in, fir<span class=\"_ _8\"></span>st</span>-</span><span class=\"ws38\">out) </span>methode. De kost<span class=\"_ _8\"></span>prijs voor afgew<span class=\"_ _8\"></span>erkte product<span class=\"_ _8\"></span>en en goeder<span class=\"_ _8\"></span>en in bewerkin<span class=\"_ _8\"></span>g omvat de producti<span class=\"_ _8\"></span>ekosten, z<span class=\"_ _8\"></span>oals grondstoff<span class=\"_ _8\"></span>en, direct<span class=\"_ _8\"></span>e loonkos<span class=\"_ _8\"></span>ten, en ook de indir<span class=\"_ _8\"></span>ecte prod<span class=\"_ _8\"></span>uctiekoste<span class=\"_ _8\"></span>n (producti<span class=\"wsc3\">eov<span class=\"_ _8\"></span>erheadkost<span class=\"_ _8\"></span>en gebaseerd op d<span class=\"_ _8\"></span>e normale bedri<span class=\"_ _8\"></span>jfscapacite<span class=\"_ _8\"></span>it). De opbrengs<span class=\"_ _8\"></span>twaarde is de g<span class=\"_ _8\"></span>eschatte verk<span class=\"_ _8\"></span>oopprijs in het<span class=\"_ _8\"></span> kader van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>de normale bedr<span class=\"_ _8\"></span>ijfsvoer<span class=\"_ _8\"></span>ing, verminder<span class=\"_ _8\"></span>d met de </span>variabele kos<span class=\"_ _8\"></span>ten die nodig zi<span class=\"_ _8\"></span>jn om de verkoo<span class=\"_ _8\"></span>p te realiseren<span class=\"ls22 ws3c\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"fcd ls0 ws0\"> </span></span>7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>. </span>7.1.12.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>De kernactivit<span class=\"_ _8\"></span>eit van Ontex G<span class=\"_ _8\"></span>roup is de v<span class=\"_ _8\"></span>erkoop van goed<span class=\"_ _8\"></span>eren, met als <span class=\"_ _8\"></span>enige prestat<span class=\"_ _8\"></span>ieverplichti<span class=\"_ _8\"></span>ng de leverin<span class=\"_ _8\"></span>g van goederen.<span class=\"_ _8\"></span> Aldus<span class=\"_ _8\"></span> erkent de Gro<span class=\"_ _8\"></span>ep de omzet o<span class=\"_ _8\"></span>p een bepaald t<span class=\"_ _8\"></span>ijdstip wa<span class=\"_ _8\"></span>nneer zeggenschap <span class=\"_ _8\"></span>over de goeder<span class=\"_ _8\"></span>en wordt overgedr<span class=\"_ _8\"></span>agen aan de kl<span class=\"_ _8\"></span>ant, over het<span class=\"_ _8\"></span> algemeen op mom<span class=\"_ _8\"></span>ent van lever<span class=\"_ _8\"></span>ing van de g<span class=\"_ _8\"></span>oederen. De Gr<span class=\"_ _8\"></span>oep ver<span class=\"_ _8\"></span>koopt haar pr<span class=\"_ _8\"></span>oducten recht<span class=\"_ _8\"></span>streeks aan ha<span class=\"_ _8\"></span>ar klanten en via dis<span class=\"_ _8\"></span>tributeurs of<span class=\"_ _8\"></span> agenten.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Dit kan leiden tot een ander ti<span class=\"_ _8\"></span>jdstip om opbren<span class=\"_ _8\"></span>gsten te erkenn<span class=\"_ _8\"></span>en. Na de leveri<span class=\"_ _8\"></span>ng aan distribu<span class=\"_ _8\"></span>teurs heeft de <span class=\"_ _8\"></span>distributeur v<span class=\"_ _8\"></span>olledi<span class=\"_ _8\"></span>g zeggenschap ov<span class=\"_ _8\"></span>er de manier van distr<span class=\"_ _8\"></span>ibutie en prijsz<span class=\"_ _8\"></span>etting voor de verkoo<span class=\"_ _8\"></span>p van goederen, de pri<span class=\"_ _8\"></span>maire verantw<span class=\"_ _8\"></span>oordelijkhe<span class=\"_ _8\"></span>id over de verkoop<span class=\"_ _8\"></span> van de goederen en draagt<span class=\"_ _8\"></span> de distributeur<span class=\"_ _8\"></span> de risico\u2019s op veroud<span class=\"_ _8\"></span>ering<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en </span></span>verlies met bet<span class=\"_ _8\"></span>rekking tot de goe<span class=\"_ _8\"></span>deren<span class=\"ls0 ws0\">. </span>Naast de verko<span class=\"_ _8\"></span>op van goederen wor<span class=\"_ _8\"></span>den afzond<span class=\"_ _8\"></span>erlijke diens<span class=\"_ _8\"></span>ten, voornam<span class=\"_ _8\"></span>elijk opleidi<span class=\"_ _8\"></span>ngen aan klant<span class=\"_ _8\"></span>en of assistent<span class=\"_ _8\"></span>ie aan klant<span class=\"_ _8\"></span>en,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">veela</span>l geleverd o<span class=\"_ _8\"></span>ver de periode <span class=\"_ _8\"></span>dat de overeen<span class=\"_ _8\"></span>stemmende<span class=\"_ _8\"></span> goederen wor<span class=\"_ _8\"></span>den verkocht aa<span class=\"_ _8\"></span>n de klant. T<span class=\"_ _8\"></span>ransport wor<span class=\"_ _8\"></span>dt niet als een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e prestatiev<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g beschouwd a<span class=\"_ _8\"></span>angezien z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap over de goed<span class=\"_ _8\"></span>eren pas na het<span class=\"_ _8\"></span> transport wor<span class=\"_ _8\"></span>dt overgedrage<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Betalingst<span class=\"ws4d\">er<span class=\"_ _8\"></span>mijnen kun<span class=\"_ _8\"></span>nen verschi<span class=\"_ _8\"></span>llen afhan<span class=\"_ _8\"></span>kelijk van de kl<span class=\"_ _8\"></span>ant, op basis v<span class=\"_ _8\"></span>an het kred<span class=\"_ _8\"></span>ietrisico e<span class=\"_ _8\"></span>n het vooraf<span class=\"_ _8\"></span>gaande beta<span class=\"_ _8\"></span>lingsgedrag v<span class=\"_ _8\"></span>an de klant. D<span class=\"_ _8\"></span>aarnaast heef<span class=\"_ _8\"></span>t de geografi<span class=\"_ _8\"></span>sche liggi<span class=\"_ _8\"></span>ng van </span>het bedrijf en de k<span class=\"_ _8\"></span>lant een effect op de bet<span class=\"_ _8\"></span>alingsvoor<span class=\"_ _8\"></span>waarden. Er z<span class=\"_ _8\"></span>ijn geen belangrijke f<span class=\"_ _8\"></span>inancieri<span class=\"_ _8\"></span>ngscomponent<span class=\"_ _8\"></span>en in de transacti<span class=\"_ _8\"></span>eprijzen opg<span class=\"_ _8\"></span>enomen en de vergoed<span class=\"_ _8\"></span>ingen word<span class=\"_ _8\"></span>en betaald in contanten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Een vordering wor<span class=\"_ _8\"></span>dt opgenom<span class=\"_ _8\"></span>en wanneer de goeder<span class=\"_ _8\"></span>en worden gelev<span class=\"_ _8\"></span>erd aangezien dit<span class=\"_ _8\"></span> het tijdstip is waaro<span class=\"_ _8\"></span>p de vergoeding onv<span class=\"_ _8\"></span>oorwaardelijk<span class=\"_ _8\"></span> wordt, omdat enkel h<span class=\"_ _8\"></span>et verloop van de ti<span class=\"_ _8\"></span>jd v<span class=\"ws38\">er<span class=\"_ _8\"></span>eist </span>is vooraleer d<span class=\"_ _8\"></span>e betaling is ver<span class=\"_ _8\"></span>schuldigd<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.13.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Financi\u00eble activa <span class=\"ls0 ws0\"> </span></span>De financi\u00eble <span class=\"_ _8\"></span>activa van de G<span class=\"_ _8\"></span>roep worden ing<span class=\"_ _8\"></span>edeeld in de vo<span class=\"_ _8\"></span>lgende categ<span class=\"_ _8\"></span>orie\u00ebn: financ<span class=\"_ _8\"></span>i\u00eble activa t<span class=\"_ _8\"></span>egen re\u00eble waar<span class=\"_ _8\"></span>de en financ<span class=\"_ _8\"></span>i\u00eble activ<span class=\"_ _8\"></span>a tegen geam<span class=\"_ _8\"></span>ortiseerde kost<span class=\"_ _8\"></span>prijs. De c<span class=\"_ _8\"></span>lassificat<span class=\"_ _8\"></span>ie ha<span class=\"ws38\">ngt<span class=\"_ _8\"></span> </span>af van het bed<span class=\"_ _8\"></span>rijfsmodel v<span class=\"_ _8\"></span>an de onder<span class=\"_ _8\"></span>neming voor <span class=\"_ _8\"></span>het beheer va<span class=\"_ _8\"></span>n de financi\u00ebl<span class=\"_ _8\"></span>e activa en de c<span class=\"_ _8\"></span>ontractuele <span class=\"_ _8\"></span>bepalingen<span class=\"_ _8\"></span> van de kasst<span class=\"_ _8\"></span>romen. Het<span class=\"_ _8\"></span> management <span class=\"_ _8\"></span>bepaalt de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de financi\u00eble act<span class=\"_ _8\"></span>iva bij de initi<span class=\"_ _8\"></span>\u00eble opname in <span class=\"_ _8\"></span>de balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Reguliere aan<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span> e</span>n verkopen v<span class=\"_ _8\"></span>an financi\u00eble a<span class=\"_ _8\"></span>ctiva worden opge<span class=\"_ _8\"></span>nomen op tr<span class=\"_ _8\"></span>ansactiedatu<span class=\"_ _8\"></span>m, d.i. de datum<span class=\"_ _8\"></span> waarop de Groep zi<span class=\"_ _8\"></span>ch verbindt t<span class=\"_ _8\"></span>ot de aan<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>of verkoop van ee<span class=\"_ _8\"></span>n actief. <span class=\"ls0 ws0\"> </span>Bij initi\u00eble op<span class=\"_ _8\"></span>name waard<span class=\"_ _8\"></span>eert de Groep e<span class=\"_ _8\"></span>en financie<span class=\"_ _8\"></span>el actief aan re<span class=\"_ _8\"></span>\u00eble waarde plus,<span class=\"_ _8\"></span> voor een financ<span class=\"_ _8\"></span>ieel actief ni<span class=\"_ _8\"></span>et gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble w<span class=\"_ _8\"></span>aarde via de <span class=\"_ _8\"></span>winst<span class=\"ls0 ws0\">- <span class=\"_ _65\"> </span></span>of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening, transactiek<span class=\"_ _8\"></span>osten die rechts<span class=\"_ _8\"></span>treeks toewijs<span class=\"_ _8\"></span>baar zijn aan d<span class=\"_ _8\"></span>e verwerving va<span class=\"_ _8\"></span>n het financiee<span class=\"_ _8\"></span>l actief. T<span class=\"_ _8\"></span>ransactiekosten d<span class=\"_ _8\"></span>ie betrekki<span class=\"_ _8\"></span>ng hebben op f<span class=\"_ _8\"></span>inanci\u00eble acti<span class=\"_ _8\"></span>va gewaardeerd a<span class=\"_ _8\"></span>an re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waarde via<span class=\"_ _8\"></span> de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekening,<span class=\"_ _8\"></span> worden in res<span class=\"_ _8\"></span>ultaat genomen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Financi\u00eble act<span class=\"_ _8\"></span>iva, zoals l<span class=\"_ _8\"></span>eningen, han<span class=\"_ _8\"></span>dels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige vor<span class=\"_ _8\"></span>deringen en ge<span class=\"_ _8\"></span>ldmiddelen en <span class=\"_ _8\"></span>kasequivale<span class=\"_ _8\"></span>nten worden <span class=\"_ _8\"></span>op basis van de ef<span class=\"_ _8\"></span>fectieve rent<span class=\"_ _8\"></span>emethode gewa<span class=\"_ _8\"></span>ardeerd tege<span class=\"_ _8\"></span>n ge<span class=\"_ _8\"></span><span class=\"ws38\">amortiseerde<span class=\"_ _8\"></span> </span>kos<span class=\"ws50\">tprijs, ver<span class=\"_ _8\"></span>minderd met<span class=\"_ _8\"></span> eventuele bijzond<span class=\"_ _8\"></span>ere waardeverm<span class=\"_ _8\"></span>inderinge<span class=\"_ _8\"></span>n als deze aangeho<span class=\"_ _8\"></span>uden worden voor de inn<span class=\"_ _8\"></span>ing van contract<span class=\"_ _8\"></span>uele kasstr<span class=\"_ _8\"></span>omen waarbij deze kas<span class=\"_ _8\"></span>stromen enkel betal<span class=\"_ _8\"></span>ingen </span>in kapitaal en i<span class=\"_ _8\"></span>nteresten omv<span class=\"_ _8\"></span>atten.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>rentemeth<span class=\"_ _8\"></span>ode is een meth<span class=\"_ _8\"></span>ode voor het<span class=\"_ _8\"></span> berekenen v<span class=\"_ _8\"></span>an de geamortis<span class=\"_ _8\"></span>eerde kost<span class=\"_ _8\"></span>prijs van een sc<span class=\"_ _8\"></span>huldinstru<span class=\"_ _8\"></span>ment en de toew<span class=\"_ _8\"></span>ijzing van ren<span class=\"_ _8\"></span>te<span class=\"ls0 ws0\">-</span>inkomsten o<span class=\"_ _8\"></span>ver de releva<span class=\"_ _8\"></span>nte periode.<span class=\"_ _8\"></span> De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de geschat<span class=\"_ _8\"></span>te toekomst<span class=\"_ _8\"></span>ige kasontvangs<span class=\"_ _8\"></span>ten (inclu<span class=\"_ _8\"></span>sief alle betaalde of<span class=\"_ _8\"></span> ontvangen vergoe<span class=\"_ _8\"></span>dingen en prijsf<span class=\"_ _8\"></span>luctuaties<span class=\"_ _8\"></span> die een integraal ond<span class=\"_ _8\"></span>erdeel vorme<span class=\"_ _8\"></span>n van de effectie<span class=\"_ _8\"></span>ve rentevoet<span class=\"_ _8\"></span>, transactiek<span class=\"_ _8\"></span>osten en ander<span class=\"_ _8\"></span>e premies<span class=\"_ _8\"></span> of kortingen)<span class=\"_ _8\"></span> over de ver<span class=\"_ _8\"></span>wachte levens<span class=\"_ _8\"></span>duur van het sc<span class=\"_ _8\"></span>huldinst<span class=\"_ _8\"></span>rument disc<span class=\"_ _8\"></span>onteert, of<span class=\"_ _8\"></span>, in voorkome<span class=\"_ _8\"></span>nd geval, een kor<span class=\"_ _8\"></span>tere p<span class=\"ws38\">er<span class=\"_ _8\"></span>iode, </span>tegen de netto <span class=\"_ _8\"></span>boekwaarde bij<span class=\"_ _8\"></span> de eerste opnam<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">. </span>Handels<span class=\"ls0 ws0\">- </span><span class=\"ws46\">en overige vorder<span class=\"_ _8\"></span>ingen na en binne<span class=\"_ _8\"></span>n een jaar zijn in eerst<span class=\"_ _8\"></span>e instantie opgen<span class=\"_ _8\"></span>omen tegen re\u00eble w<span class=\"_ _8\"></span>aarde en daarna<span class=\"_ _8\"></span> gewaardeerd tege<span class=\"_ _8\"></span>n de geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, d.<span class=\"_ _8\"></span>w.z. tegen de nett<span class=\"_ _8\"></span>o </span>huidige waarde<span class=\"_ _8\"></span> van het vorder<span class=\"_ _8\"></span>ingsbedrag, m<span class=\"_ _8\"></span>et behulp van de eff<span class=\"_ _8\"></span>ectieve rentev<span class=\"_ _8\"></span>oetmethode,<span class=\"_ _8\"></span> na aftrek van voorz<span class=\"_ _8\"></span>ieningen v<span class=\"_ _8\"></span>oor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span>De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span>De hoogte van de voor<span class=\"_ _8\"></span>ziening wordt<span class=\"_ _8\"></span> in mindering g<span class=\"_ _8\"></span>ebracht op de bo<span class=\"_ _8\"></span>ekwaarde van h<span class=\"_ _8\"></span>et actief en is<span class=\"_ _8\"></span> opgenomen in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g in \u201cverkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d.<span class=\"ls0 ws0\"> </span>Handelsvord<span class=\"_ _8\"></span>eringen word<span class=\"_ _8\"></span>en niet meer opgen<span class=\"_ _8\"></span>omen in de balans w<span class=\"_ _8\"></span>anneer (1) de recht<span class=\"_ _8\"></span>en op de kasstro<span class=\"_ _8\"></span>men uit de handelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n zijn vervalle<span class=\"_ _8\"></span>n, (2) de Groep nag<span class=\"_ _8\"></span>enoeg alle r<span class=\"_ _8\"></span>isico\u2019s en voordelen met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de vorderinge<span class=\"_ _8\"></span>n heeft overg<span class=\"_ _8\"></span>edragen<span class=\"ls0 ws0\">. </span>De Groep neemt<span class=\"_ _8\"></span> niet langer een fin<span class=\"_ _8\"></span>ancieel actief<span class=\"_ _8\"></span> op enkel wanneer d<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e rechten op de kasst<span class=\"_ _8\"></span>romen uit het a<span class=\"_ _8\"></span>ctief zijn vervall<span class=\"_ _8\"></span>en, of wanneer<span class=\"_ _8\"></span> ze het financi\u00eble ac<span class=\"_ _8\"></span>tief en nageno<span class=\"_ _8\"></span>eg alle aan de eigendo<span class=\"_ _8\"></span>m van het actief verbonde<span class=\"_ _8\"></span>n risico\u2019s en voor<span class=\"_ _8\"></span>delen overdraa<span class=\"_ _8\"></span>gt aan een andere ent<span class=\"_ _8\"></span>iteit. Als de Gr<span class=\"_ _8\"></span>oep nagenoeg alle<span class=\"ls0 ws0\"> </span>aan de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">eigendom van het act<span class=\"_ _8\"></span>ief verbonden ris<span class=\"_ _8\"></span>ico\u2019s en voordele<span class=\"_ _8\"></span>n </span></span>niet overdra<span class=\"_ _8\"></span>agt noch behoudt<span class=\"_ _8\"></span> en toch doorg<span class=\"_ _8\"></span>aat het overg<span class=\"_ _8\"></span>enomen actief<span class=\"_ _8\"></span> te controleren,<span class=\"_ _8\"></span> erkent de Groe<span class=\"_ _8\"></span>p haar belang in <span class=\"_ _8\"></span>het actief en de daar<span class=\"_ _8\"></span>bij horen<span class=\"_ _8\"></span>de aansprakel<span class=\"_ _8\"></span>ijkheid voor b<span class=\"_ _8\"></span>edragen die wellicht door<span class=\"_ _8\"></span> haar betaald m<span class=\"_ _8\"></span>oeten worden.<span class=\"_ _8\"></span> Als de Groep n<span class=\"_ _8\"></span>agenoeg al<span class=\"_ _8\"></span>le aan de eigen<span class=\"_ _8\"></span>dom van een ov<span class=\"_ _8\"></span>ergedragen fi<span class=\"_ _8\"></span>nancieel act<span class=\"_ _8\"></span>ief verbonde<span class=\"_ _8\"></span>n risic<span class=\"_ _8\"></span>o\u2019s en voordel<span class=\"_ _8\"></span>en behoudt,<span class=\"_ _8\"></span> handhaaft<span class=\"_ _8\"></span> de Groep het financi\u00eb<span class=\"_ _8\"></span>le actief in de bal<span class=\"_ _8\"></span>ans en erkent e<span class=\"_ _8\"></span>veneens een gew<span class=\"_ _8\"></span>aarborgde l<span class=\"_ _8\"></span>ening voor de <span class=\"_ _8\"></span>ontvange<span class=\"_ _8\"></span>n opbrengste<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Bij het niet la<span class=\"_ _8\"></span>nger opnemen <span class=\"_ _8\"></span>van een financ<span class=\"_ _8\"></span>ieel actief i<span class=\"_ _8\"></span>n zijn geheel w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> en de som van de o<span class=\"_ _8\"></span>ntvangen verg<span class=\"_ _8\"></span>oeding en vor<span class=\"_ _8\"></span>dering en d<span class=\"_ _8\"></span>e cumulatieve w<span class=\"_ _8\"></span>inst of verli<span class=\"_ _8\"></span>es opgenomen in d<span class=\"_ _8\"></span>e niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">ge</span></span>realiseer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>en en gecumule<span class=\"_ _8\"></span>erd in het eige<span class=\"_ _8\"></span>n vermogen, o<span class=\"_ _8\"></span>pgenomen via de wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\">- </span>of<span class=\"_ _8\"></span> verliesreken<span class=\"_ _8\"></span>ing.<span class=\"ls0 ws0\"> </span>Bij de verwijd<span class=\"_ _8\"></span>ering van een f<span class=\"_ _8\"></span>inancieel <span class=\"_ _8\"></span>actief anders <span class=\"_ _8\"></span>dan in zijn ge<span class=\"_ _8\"></span>heel (bijvo<span class=\"_ _8\"></span>orbeeld wanne<span class=\"_ _8\"></span>er de Groep de<span class=\"_ _8\"></span> optie behoudt<span class=\"_ _8\"></span> om ee<span class=\"_ _8\"></span>n deel van een ov<span class=\"_ _8\"></span>ergedrage<span class=\"_ _8\"></span>n actief ter<span class=\"_ _8\"></span>ug te kopen),<span class=\"_ _8\"></span> zal de Groep<span class=\"_ _8\"></span> de vorige boekwaar<span class=\"_ _8\"></span>de van het financiee<span class=\"_ _8\"></span>l actief verdele<span class=\"_ _8\"></span>n tussen het deel dat onder de no<span class=\"_ _8\"></span>emer van aanhoud<span class=\"_ _8\"></span>ende betrokkenh<span class=\"_ _8\"></span>eid nog<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>steeds is opge<span class=\"_ _8\"></span>nomen in de balans,<span class=\"_ _8\"></span> en het deel dat niet meer is opgenomen op bas<span class=\"_ _8\"></span>is van de relatiev<span class=\"_ _8\"></span>e re\u00eble waarde van die del<span class=\"_ _8\"></span>en op de overdracht<span class=\"_ _8\"></span>sdatum. Het ver<span class=\"_ _8\"></span>schil tussen<span class=\"_ _8\"></span> de boekwaarde toegew<span class=\"_ _8\"></span>ezen aan het deel dat<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws57\">meer is opg<span class=\"_ _8\"></span>enomen </span>in de balans en de som v<span class=\"_ _8\"></span>an de ontvangen vergo<span class=\"_ _8\"></span>eding ervoor en all<span class=\"_ _8\"></span>e eraan toegewez<span class=\"_ _8\"></span>en cumulati<span class=\"_ _8\"></span>eve winst of ver<span class=\"_ _8\"></span>lies opgenomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het totaalr<span class=\"_ _8\"></span>esultaat,<span class=\"_ _8\"></span> wordt opgenomen in de winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span><span class=\"ws50\">of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening. Een cum<span class=\"_ _8\"></span>ulatieve w<span class=\"_ _8\"></span>inst of verl<span class=\"_ _8\"></span>ies opgenome<span class=\"_ _8\"></span>n in de overig<span class=\"_ _8\"></span>e elementen v<span class=\"_ _8\"></span>an het totaa<span class=\"_ _8\"></span>lresultaat w<span class=\"_ _8\"></span>ordt verdee<span class=\"_ _8\"></span>ld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>tussen het<span class=\"_ _8\"></span> deel dat is <span class=\"_ _8\"></span>opgenomen in </span>de balans en het<span class=\"_ _8\"></span> deel dat niet m<span class=\"_ _8\"></span>eer is opgenomen o<span class=\"_ _8\"></span>p basis van de relat<span class=\"_ _8\"></span>ieve re\u00eble waar<span class=\"_ _8\"></span>de van die del<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">. </span>7.1.14.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geldmiddelen en kasequivalent<span class=\"_ _1\"></span>en <span class=\"ls0 ws0\"> </span></span>Geldmiddele<span class=\"_ _8\"></span>n en kasequiv<span class=\"_ _8\"></span>alenten omv<span class=\"_ _8\"></span>atten contant<span class=\"_ _8\"></span>en, onmidd<span class=\"_ _8\"></span>ellijk opvr<span class=\"_ _8\"></span>aagbare depos<span class=\"_ _8\"></span>ito\u2019s bij bank<span class=\"_ _8\"></span>en en overi<span class=\"_ _8\"></span>ge kortlopend<span class=\"_ _8\"></span>e, ze<span class=\"ls0 ws0\">e</span>r <span class=\"_ _8\"></span>liquide bele<span class=\"_ _8\"></span>ggingen met een <span class=\"_ _8\"></span>oorspronke<span class=\"_ _8\"></span>lijke loopt<span class=\"_ _8\"></span>ijd van<span class=\"_ _8\"></span> drie maanden <span class=\"_ _8\"></span>of minder. Banks<span class=\"_ _8\"></span>chulden worden i<span class=\"_ _8\"></span>n de balans opgen<span class=\"_ _8\"></span>omen onder de kor<span class=\"_ _8\"></span>tlopende len<span class=\"_ _8\"></span>ingsverplic<span class=\"_ _8\"></span>htingen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Financi\u00eble ins<span class=\"_ _8\"></span>trumenten word<span class=\"_ _8\"></span>en of opgenomen als f<span class=\"_ _8\"></span>inanci\u00eble ver<span class=\"_ _8\"></span>plichtingen of<span class=\"_ _8\"></span> als eigen vermogen.<span class=\"_ _8\"></span> Het financi\u00eble in<span class=\"_ _8\"></span>strument is opgen<span class=\"_ _8\"></span>omen in het eigen ver<span class=\"_ _8\"></span>mogen enkel en all<span class=\"_ _8\"></span>een als het instrument<span class=\"_ _8\"></span> geen contractuel<span class=\"_ _8\"></span>e verplichting he<span class=\"_ _8\"></span>eft om geldmiddel<span class=\"_ _8\"></span>en of een ander financ<span class=\"_ _8\"></span>ieel actief te lev<span class=\"_ _8\"></span>eren, of om financi\u00eble a<span class=\"ls0 ws0\">ctiva </span>of verplichtingen uit<span class=\"_ _8\"></span> te wisselen onder<span class=\"_ _8\"></span> voorwaarden die mogel<span class=\"_ _8\"></span>ijk nadelig kunne<span class=\"_ _8\"></span>n zijn voor de G<span class=\"_ _8\"></span>roep, en als het<span class=\"_ _8\"></span> instrument ka<span class=\"_ _8\"></span>n of zal worden af<span class=\"_ _8\"></span>gewikkeld in<span class=\"_ _8\"></span> een vast aantal van d<span class=\"_ _8\"></span>e eigen vermoge<span class=\"_ _8\"></span>nsinstrument<span class=\"_ _8\"></span>en van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.16.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Overheidssubsidies <span class=\"ls0 ws0\"> </span>Subsidies van <span class=\"_ _8\"></span>overheden zij<span class=\"_ _8\"></span>n opgenomen te<span class=\"_ _8\"></span>gen hun re\u00eble waar<span class=\"_ _8\"></span>de wanneer<span class=\"_ _8\"></span> er een redelij<span class=\"_ _8\"></span>ke zekerheid i<span class=\"_ _8\"></span>s dat de subsidi<span class=\"_ _8\"></span>e zal worden ont<span class=\"_ _8\"></span>vangen en de G<span class=\"_ _8\"></span>roep alle bijbeh<span class=\"_ _8\"></span>orende voor<span class=\"_ _8\"></span>waarden zal<span class=\"_ _8\"></span> naleven<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Overheidssubs<span class=\"_ _8\"></span>idies met betre<span class=\"_ _8\"></span>kking tot terr<span class=\"_ _8\"></span>einen, gebouwen,<span class=\"_ _8\"></span> machines en install<span class=\"_ _8\"></span>aties worde<span class=\"_ _8\"></span>n in mindering gebr<span class=\"_ _8\"></span>acht op de kostpr<span class=\"_ _8\"></span>ijs van de activ<span class=\"_ _8\"></span>a waarop ze betrek<span class=\"_ _8\"></span>king hebben en worde<span class=\"_ _8\"></span>n lineair opgeno<span class=\"_ _8\"></span>men in de resul<span class=\"_ _8\"></span>tatenrekening <span class=\"_ _8\"></span>gedurende de v<span class=\"_ _8\"></span>erwachte geb<span class=\"_ _8\"></span>ruiksduur van <span class=\"_ _8\"></span>de desbetreffe<span class=\"_ _8\"></span>nde activa<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.17.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Personeelsbeloningen  </span>Kortet<span class=\"ls1f ws38\">ermijn<span class=\"_ _8\"></span>personeelsbelo<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> </span></span>Kortetermij<span class=\"_ _8\"></span>npersoneelsb<span class=\"_ _8\"></span>eloningen zij<span class=\"_ _8\"></span>n in de resultat<span class=\"_ _8\"></span>enrekening op<span class=\"_ _8\"></span>genomen als<span class=\"_ _8\"></span> een kost in de per<span class=\"_ _8\"></span>iode waari<span class=\"_ _8\"></span>n de diensten z<span class=\"_ _8\"></span>ijn geleverd.<span class=\"_ _8\"></span> Elke onbet<span class=\"_ _8\"></span>aalde beloni<span class=\"_ _8\"></span>ng is in de balans<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n onder de kortl<span class=\"_ _8\"></span>opende Persone<span class=\"_ _8\"></span>elsbelonin<span class=\"_ _8\"></span>gen<span class=\"ls0 ws0\">. </span>V<span class=\"ls35 ws44\">ergoedingen<span class=\"_ _1\"></span> na uitdiens<span class=\"_ _1\"></span>ttreding<span class=\"ls0 ws0\"> </span></span>De entiteiten b<span class=\"_ _8\"></span>innen de Groep hebb<span class=\"_ _8\"></span>en verschillen<span class=\"_ _8\"></span>de pensioenr<span class=\"_ _8\"></span>egelingen. Het<span class=\"_ _8\"></span> merendeel van de reg<span class=\"_ _8\"></span>elingen zijn niet<span class=\"_ _8\"></span> volledig gef<span class=\"_ _8\"></span>inanci<span class=\"_ _8\"></span>erd. Sommige regeli<span class=\"_ _8\"></span>ngen worde<span class=\"_ _8\"></span>n gefinancierd vi<span class=\"_ _8\"></span>a betalingen aan<span class=\"_ _8\"></span> verzekerings<span class=\"_ _8\"></span>maatschappi<span class=\"_ _8\"></span>jen of pensio<span class=\"_ _8\"></span>enfondsen, be<span class=\"_ _8\"></span>paald door p<span class=\"_ _8\"></span>eriodieke act<span class=\"_ _8\"></span>uari\u00eble ber<span class=\"_ _8\"></span>ekeningen. <span class=\"_ _8\"></span>De Groep heef<span class=\"_ _8\"></span>t zowel toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>bijdrage<span class=\"_ _8\"></span>nregelinge<span class=\"_ _8\"></span>n als toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span>pensioenre<span class=\"_ _8\"></span>gelingen. Een t<span class=\"_ _8\"></span>oegezegd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>bijdrageregel<span class=\"_ _8\"></span>ing is een <span class=\"_ _8\"></span>pensioenrege<span class=\"_ _8\"></span>ling waarbi<span class=\"_ _8\"></span>j de Groep v<span class=\"_ _8\"></span>aste bijdrag<span class=\"_ _8\"></span>en betaalt aa<span class=\"_ _8\"></span>n een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e entiteit.<span class=\"_ _8\"></span> De Groep heef<span class=\"_ _8\"></span>t geen in rec<span class=\"_ _8\"></span>hte afdwingbare ve<span class=\"_ _8\"></span>rplichting,<span class=\"_ _8\"></span> noch een feitelijk<span class=\"_ _8\"></span>e verplichtin<span class=\"_ _8\"></span>g om de bijdragen v<span class=\"_ _8\"></span>oort te zetten als het f<span class=\"_ _8\"></span>onds niet over voldoen<span class=\"_ _8\"></span>de activa beschik<span class=\"_ _8\"></span>t om alle werknemer<span class=\"_ _8\"></span>s in de beloningen t<span class=\"_ _8\"></span>e voorzien die<span class=\"_ _8\"></span> verband<span class=\"ls0 ws0\"> </span><span class=\"ws46\">houden met de gelev<span class=\"_ _8\"></span>erde dienst<span class=\"_ _8\"></span>prestaties van d<span class=\"_ _8\"></span>e werknemer in d<span class=\"_ _8\"></span>e huidige en voor<span class=\"_ _8\"></span>gaande perio<span class=\"_ _8\"></span>den. Een toege<span class=\"_ _8\"></span>zegde<span class=\"ls0 ws0\">-</span>pensioe<span class=\"_ _8\"></span>nregeling is e<span class=\"_ _8\"></span>en pensioenre<span class=\"_ _8\"></span>geling die ge<span class=\"_ _8\"></span>en toegezegde<span class=\"ls0 ws0\">-</span></span>bijdragereg<span class=\"_ _8\"></span>eling is. Een t<span class=\"_ _8\"></span>ypisch toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egeling bev<span class=\"_ _8\"></span>at het pensioenbe<span class=\"_ _8\"></span>drag dat een werkn<span class=\"_ _8\"></span>emer op moment v<span class=\"_ _8\"></span>an pensionering zal<span class=\"_ _8\"></span> ontvangen en is gewoon<span class=\"_ _8\"></span>lijk afhanke<span class=\"_ _8\"></span>lijk van \u00e9\u00e9n of meerdere fac<span class=\"_ _8\"></span>toren zoals le<span class=\"_ _8\"></span>eftijd, aantal jar<span class=\"_ _8\"></span>en dienst en h<span class=\"_ _8\"></span>et loonpakket.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verplichti<span class=\"_ _8\"></span>ng die in de bala<span class=\"_ _8\"></span>ns met betrek<span class=\"_ _8\"></span>king tot <span class=\"ws38\">toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-</span></span>pensi<span class=\"_ _8\"></span>oenregelinge<span class=\"_ _8\"></span>n is opgenome<span class=\"_ _8\"></span>n, is de contante w<span class=\"_ _8\"></span>aarde van de toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioensrege<span class=\"_ _8\"></span>lingen aan het<span class=\"_ _8\"></span> eind van de<span class=\"_ _8\"></span> rapporterin<span class=\"_ _8\"></span>gsperiode verm<span class=\"_ _8\"></span>inderd met de re\u00ebl<span class=\"_ _8\"></span>e waarde van de opgebo<span class=\"_ _8\"></span>uwde fondsbe<span class=\"_ _8\"></span>leggingen van d<span class=\"_ _8\"></span>e pensioenregel<span class=\"_ _8\"></span>ing. De toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pensio<span class=\"_ _8\"></span></span>enregel<span class=\"_ _8\"></span>ing wordt jaarl<span class=\"_ _8\"></span>ijks bereken<span class=\"_ _8\"></span>d door onafhankeli<span class=\"_ _8\"></span>jke actuarissen v<span class=\"_ _8\"></span>olgens de \u2018proje<span class=\"_ _8\"></span>cted unit credit<span class=\"_ _8\"></span>\u2019<span class=\"ls0 ws0\">-</span>methode.<span class=\"_ _8\"></span> De contante waar<span class=\"_ _8\"></span>de van de toegezegde<span class=\"ls0 ws0\">-</span>p<span class=\"_ _8\"></span>ensioenre<span class=\"_ _8\"></span>gelingen wordt<span class=\"_ _8\"></span> bepaald door de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige uitgaande<span class=\"_ _8\"></span> kasstromen te v<span class=\"_ _8\"></span>erdiscontere<span class=\"_ _8\"></span>n met behulp va<span class=\"_ _8\"></span>n rentevoeten <span class=\"_ _8\"></span>van bedrijfsobl<span class=\"_ _8\"></span>igaties van hog<span class=\"_ _8\"></span>e kwaliteit die <span class=\"_ _8\"></span>zijn aangeduid<span class=\"_ _8\"></span> in de valuta waari<span class=\"_ _8\"></span>n de beloningen bet<span class=\"_ _8\"></span>aald <span class=\"_ _8\"></span>worden, en di<span class=\"_ _8\"></span>e looptijden<span class=\"_ _8\"></span> hebben die de l<span class=\"_ _8\"></span>ooptijd van de ger<span class=\"_ _8\"></span>elateerde p<span class=\"_ _8\"></span>ensioenverp<span class=\"_ _8\"></span>lichting benad<span class=\"_ _8\"></span>eren. In land<span class=\"_ _8\"></span>en waar niet vo<span class=\"_ _8\"></span>ldoende markt<span class=\"_ _8\"></span>penetratie i<span class=\"_ _8\"></span>s voor dergeli<span class=\"_ _8\"></span>jke obligati<span class=\"_ _8\"></span>es, wordt de m<span class=\"_ _8\"></span>arktrente op st<span class=\"_ _8\"></span>aatsobli<span class=\"_ _8\"></span>gaties gebruikt.<span class=\"ls0 ws0\"> </span>Actuari\u00eble w<span class=\"_ _8\"></span>insten en ver<span class=\"_ _8\"></span>liezen als gev<span class=\"_ _8\"></span>olg van aa<span class=\"_ _8\"></span>npassingen en <span class=\"_ _8\"></span>wijziging<span class=\"_ _8\"></span>en in de actuar<span class=\"_ _8\"></span>i\u00eble verond<span class=\"_ _8\"></span>erstell<span class=\"_ _8\"></span>ingen worden <span class=\"_ _8\"></span>opgenom<span class=\"_ _8\"></span>en ten last<span class=\"_ _8\"></span>e of ten gun<span class=\"_ _8\"></span>ste van de <span class=\"_ _8\"></span><span class=\"ws38\">niet<span class=\"ls0 ws0\">-</span></span>gerealis<span class=\"_ _8\"></span>eerde result<span class=\"_ _8\"></span>aten in de periode waar<span class=\"_ _8\"></span>in zij zich v<span class=\"_ _8\"></span>oordoen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Pensioenkost<span class=\"_ _8\"></span>en verbonden a<span class=\"_ _8\"></span>an de verstrek<span class=\"_ _8\"></span>en diensttij<span class=\"_ _8\"></span>d zijn direct opge<span class=\"_ _8\"></span>nomen in de win<span class=\"_ _8\"></span>st<span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening.<span class=\"_ _8\"></span> De netto rentek<span class=\"_ _8\"></span>osten met betr<span class=\"_ _8\"></span>ekking tot<span class=\"_ _8\"></span> de toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egelingen zij<span class=\"_ _8\"></span><span class=\"ls17 ws20\">n </span>opgenomen in de f<span class=\"_ _8\"></span>inanci\u00eble kos<span class=\"_ _8\"></span>ten.<span class=\"ls0 ws0\"> </span>Voor toegezegde<span class=\"ls0 ws0\">-</span>b<span class=\"_ _8\"></span>ijdragereg<span class=\"_ _8\"></span>elingen betaa<span class=\"_ _8\"></span>lt de Groep bijdrage<span class=\"_ _8\"></span>n aan openbaar of part<span class=\"_ _8\"></span>iculier beheerd<span class=\"_ _8\"></span>e pensioenver<span class=\"_ _8\"></span>zekeringen op ver<span class=\"_ _8\"></span>plichte, cont<span class=\"_ _8\"></span>rac<span class=\"_ _8\"></span>tuele of vrijwilli<span class=\"_ _8\"></span>ge basis. De Groep he<span class=\"_ _8\"></span>eft geen verdere bet<span class=\"_ _8\"></span>alingsverplic<span class=\"_ _8\"></span>htingen nadat d<span class=\"_ _8\"></span>e bijdragen zijn <span class=\"_ _8\"></span>betaald. De pre<span class=\"_ _8\"></span>mies zijn opgenome<span class=\"_ _8\"></span>n als kosten voor pers<span class=\"_ _8\"></span>oneelsbel<span class=\"_ _8\"></span>oningen wanne<span class=\"_ _8\"></span>er ze verschuldig<span class=\"_ _8\"></span>d zijn.<span class=\"_ _8\"></span> Vooruitbeta<span class=\"_ _8\"></span>alde bijdrag<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en als actief vo<span class=\"_ _8\"></span>or zover een ter<span class=\"_ _8\"></span>ugbetaling i<span class=\"_ _8\"></span>n contanten of ee<span class=\"_ _8\"></span>n verminderi<span class=\"_ _8\"></span>ng van de toeko<span class=\"_ _8\"></span>mstige bet<span class=\"_ _8\"></span>alingen verw<span class=\"_ _8\"></span>acht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Langeterm<span class=\"_ _1\"></span>ijnpersonee<span class=\"_ _1\"></span>lsbeloningen<span class=\"ls0 ws0\"> </span>Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws3e\">gefinanci<span class=\"_ _8\"></span>erde verplic<span class=\"_ _8\"></span>htingen die v<span class=\"_ _8\"></span>oortvloeie<span class=\"_ _8\"></span>n uit langlop<span class=\"_ _8\"></span>ende personee<span class=\"_ _8\"></span>lsbeloningen z<span class=\"_ _8\"></span>ijn opgenome<span class=\"_ _8\"></span>n door gebruik te<span class=\"_ _8\"></span> maken</span> <span class=\"ls1f ws3e\">v<span class=\"_ _8\"></span>an de \u2018project<span class=\"_ _8\"></span>ed unit credit\u2019<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws38\">methode</span>. </span>Ontslagverg<span class=\"_ _1\"></span>oedingen<span class=\"ls0 ws0\"> </span>Ontslagvergo<span class=\"_ _8\"></span>edingen zi<span class=\"_ _8\"></span>jn opgenomen al<span class=\"_ _8\"></span>s een verplicht<span class=\"_ _8\"></span>ing wanneer <span class=\"_ _8\"></span>de Groep zich aant<span class=\"_ _8\"></span>oonbaar heef<span class=\"_ _8\"></span>t verbonden t<span class=\"_ _8\"></span>ot de be\u00ebindig<span class=\"_ _8\"></span>ing van het die<span class=\"_ _8\"></span>nstverband va<span class=\"_ _8\"></span>n een werknemer o<span class=\"_ _8\"></span>f een groe<span class=\"_ _8\"></span>p van werknemer<span class=\"_ _8\"></span>s v\u00f3\u00f3r de normale p<span class=\"_ _8\"></span>ensioendat<span class=\"_ _8\"></span>um. De Groep is alleen a<span class=\"_ _8\"></span>antoonbaar verb<span class=\"_ _8\"></span>onden tot be\u00ebin<span class=\"_ _8\"></span>diging van het di<span class=\"_ _8\"></span>enstverband wann<span class=\"_ _8\"></span>eer het gaat<span class=\"_ _8\"></span> over een gedet<span class=\"_ _8\"></span>ailleerd f<span class=\"_ _8\"></span>ormeel plan voo<span class=\"_ _8\"></span>r de vroegtijdig<span class=\"_ _8\"></span>e be\u00ebindigin<span class=\"_ _8\"></span>g en er geen reali<span class=\"_ _8\"></span>stische mogel<span class=\"_ _8\"></span>ijkheid best<span class=\"_ _8\"></span>aat voor de intr<span class=\"_ _8\"></span>ekking ervan.<span class=\"_ _8\"></span> Ontslagv<span class=\"_ _8\"></span>ergoedingen v<span class=\"_ _8\"></span>an lange termijn w<span class=\"_ _8\"></span>orden geactualis<span class=\"_ _8\"></span>eerd met<span class=\"_ _8\"></span> behulp van dezelfde disconterin<span class=\"_ _8\"></span>gsvoet als hi<span class=\"_ _8\"></span>erboven gebruik<span class=\"_ _8\"></span>t voor toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pens<span class=\"_ _8\"></span>ioenregeli<span class=\"_ _8\"></span>ngen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>7.1.18.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Op aandelen gebaseerde betaling<span class=\"_ _1\"></span>en<span class=\"ls0 ws0\"> </span></span>De Groep hee<span class=\"_ _8\"></span>ft een op aan<span class=\"_ _8\"></span>delen gebase<span class=\"_ _8\"></span>erd compens<span class=\"_ _8\"></span>atieplan dat<span class=\"_ _8\"></span> in e<span class=\"ws38\">ige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span></span>vermogens<span class=\"_ _8\"></span>instrumenten <span class=\"_ _8\"></span>wordt afgewik<span class=\"_ _8\"></span>keld en dat b<span class=\"_ _8\"></span>estaat uit aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> (verder \u201cOpt<span class=\"_ _8\"></span>ies\u201d genoem<span class=\"_ _8\"></span>d)<span class=\"ls21 ws3b\">, </span>voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span><span class=\"wsfd\">Restricted Stock Units </span></span><span class=\"ws38\">genoem<span class=\"_ _8\"></span>d)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>en <span class=\"_ _9\"></span></span>prestatie gere<span class=\"_ _8\"></span>lateerde t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span>een<span class=\"_ _8\"></span>heden (v<span class=\"ls0 wsfd\">erder \u201cPSU\u2019s <span class=\"ws0\">\u2013 <span class=\"_ _9\"></span></span></span><span class=\"ws38\">Performance </span>Stock Units g<span class=\"_ _8\"></span>enoemd). V<span class=\"_ _8\"></span>oor toekenni<span class=\"_ _8\"></span>ngen van opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\">, <span class=\"_ _8\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ws134\">\u2019s en PSU\u2019s</span></span> <span class=\"_ _9\"></span></span>wordt de re\u00eble waar<span class=\"_ _8\"></span>de van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verkregen dienst<span class=\"_ _8\"></span>en van de wer<span class=\"_ _8\"></span>knemer bepaa<span class=\"_ _8\"></span>ld op basis<span class=\"_ _8\"></span> van de re\u00eble w<span class=\"_ _8\"></span>aarde van de<span class=\"_ _8\"></span> toegekende a<span class=\"_ _8\"></span>andelen en aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> op datum van t<span class=\"_ _8\"></span>oekenning. D<span class=\"_ _8\"></span>e Groep neemt de <span class=\"_ _8\"></span>re\u00eble waarde v<span class=\"_ _8\"></span>an de diensten<span class=\"_ _8\"></span> die werden on<span class=\"_ _8\"></span>tvangen in rui<span class=\"_ _8\"></span>l voor de toek<span class=\"_ _8\"></span>enning van <span class=\"_ _8\"></span>de opties op als<span class=\"_ _9\"></span><span class=\"ls0 ws0\"> </span>kost met een ov<span class=\"_ _8\"></span>ereenstemme<span class=\"_ _8\"></span>nde toename v<span class=\"_ _8\"></span>an het eigen ver<span class=\"_ _8\"></span>mogen over <span class=\"_ _8\"></span>de wachtperio<span class=\"_ _8\"></span>de. De re\u00eble w<span class=\"_ _8\"></span>aarde van de t<span class=\"_ _8\"></span>oegekende o<span class=\"_ _8\"></span>pties w<span class=\"_ _8\"></span><span class=\"ws38\">ordt <span class=\"_ _8\"></span></span>bepaald a<span class=\"_ _8\"></span>an de hand van w<span class=\"_ _8\"></span>aarderingsmo<span class=\"_ _8\"></span>dellen waarbij rekenin<span class=\"_ _8\"></span>g wordt gehouden met<span class=\"_ _8\"></span> parameters als de uit<span class=\"_ _8\"></span>oefenprijs va<span class=\"_ _8\"></span>n de optie, de aandelen<span class=\"_ _8\"></span>prijs op moment van d<span class=\"_ _8\"></span>e toekennin<span class=\"_ _8\"></span>g van de optie, de ri<span class=\"_ _8\"></span>sicovrije rentev<span class=\"_ _8\"></span>oet voor de looptij<span class=\"_ _8\"></span>d van de optie, de verwac<span class=\"_ _8\"></span>hte volatilit<span class=\"_ _8\"></span>eit van de aandelenpr<span class=\"_ _8\"></span>ijs over de loopt<span class=\"_ _8\"></span>ijd van de optie en an<span class=\"_ _8\"></span>dere belangri<span class=\"_ _8\"></span>jke factoren.<span class=\"_ _8\"></span> Met de voorwaard<span class=\"_ _8\"></span>en die bepalen<span class=\"_ _8\"></span> of de entiteit de dienst<span class=\"_ _8\"></span>en ontvangt die d<span class=\"_ _8\"></span>e tegenpartij o<span class=\"_ _8\"></span>p grond van een op aande<span class=\"_ _8\"></span>len gebaseerd<span class=\"_ _8\"></span>e betalingsov<span class=\"_ _8\"></span>ereenkomst<span class=\"_ _8\"></span> recht geven op<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ontvangst van eigen<span class=\"ls0 ws0\">-</span>v<span class=\"_ _8\"></span>ermogensinst<span class=\"_ _8\"></span>rumenten van d<span class=\"_ _8\"></span>e entiteit (\u201cvest<span class=\"_ _8\"></span>ing conditions\u201d<span class=\"_ _8\"></span>) wordt enk<span class=\"_ _8\"></span>el rekening ge<span class=\"_ _8\"></span>houden voor de <span class=\"_ _8\"></span>bepaling va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de als het mark<span class=\"_ _8\"></span>tgerelateer<span class=\"_ _8\"></span>de voorwaar<span class=\"_ _8\"></span>den betreft<span class=\"_ _8\"></span>. Niet marktger<span class=\"_ _8\"></span>elateerde \u201cv<span class=\"_ _8\"></span>esting condit<span class=\"_ _8\"></span>ions\u201d word<span class=\"_ _8\"></span>en in aanmer<span class=\"_ _8\"></span>king ge<span class=\"_ _8\"></span>nomen door h<span class=\"_ _8\"></span>et aantal aandel<span class=\"_ _8\"></span>en of aandele<span class=\"_ _8\"></span>nopties aan te p<span class=\"_ _8\"></span>assen welke z<span class=\"_ _8\"></span>ijn opgenom<span class=\"_ _8\"></span>en in de bepal<span class=\"_ _8\"></span>ing van de kost<span class=\"_ _8\"></span> van de werkn<span class=\"_ _8\"></span>emerprestat<span class=\"_ _8\"></span>ies zo<span class=\"_ _8\"></span>dat uiteind<span class=\"_ _8\"></span>elijk het be<span class=\"_ _8\"></span>drag dat opgenom<span class=\"_ _8\"></span>en wordt in de resultatenr<span class=\"_ _8\"></span>ekening het aant<span class=\"_ _8\"></span>al \u201cvested\u201d aan<span class=\"_ _8\"></span>delen of aandel<span class=\"_ _8\"></span>enopties weer<span class=\"_ _8\"></span>spiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Op elke balansdat<span class=\"_ _8\"></span>um herziet de enti<span class=\"_ _8\"></span>teit haar sc<span class=\"_ _8\"></span>hatting van het aantal o<span class=\"_ _8\"></span>pties die verwac<span class=\"_ _8\"></span>ht worden uitge<span class=\"_ _8\"></span>oefend te worden en neem<span class=\"_ _8\"></span>t zij de impact v<span class=\"_ _8\"></span>an deze herzienin<span class=\"_ _8\"></span>gen, indien van<span class=\"_ _8\"></span> toepassing, op in de resultat<span class=\"_ _8\"></span>enrekening e<span class=\"_ _8\"></span>n een overeens<span class=\"_ _8\"></span>temmende aanpas<span class=\"_ _8\"></span>sing van het<span class=\"_ _8\"></span> eigen vermogen ov<span class=\"_ _8\"></span>er de resterend<span class=\"_ _8\"></span>e wachtperi<span class=\"_ _8\"></span>ode (\u201cvesting per<span class=\"_ _8\"></span>iod\u201d).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de o<span class=\"_ _8\"></span>pties uitgeoef<span class=\"_ _8\"></span>end worden,<span class=\"_ _8\"></span> worden de ver<span class=\"_ _8\"></span>kregen opbren<span class=\"_ _8\"></span>gsten nett<span class=\"_ _8\"></span>o van de direct<span class=\"_ _8\"></span> toewijsbare t<span class=\"_ _8\"></span>ransacti<span class=\"_ _8\"></span>ekosten gecr<span class=\"_ _8\"></span>editeerd ten <span class=\"_ _8\"></span>opzichte v<span class=\"_ _8\"></span>an het aande<span class=\"_ _8\"></span>len<span class=\"wsc3\">kapitaal (nomi<span class=\"_ _8\"></span>nale </span>waarde) en de uitgiftepr<span class=\"_ _8\"></span>emie.<span class=\"ls0 ws0\"> </span>De sociale zek<span class=\"_ _8\"></span>erheidsbijdr<span class=\"_ _8\"></span>agen die te <span class=\"_ _8\"></span>betalen zi<span class=\"_ _8\"></span>jn in verband m<span class=\"_ _8\"></span>et de toeken<span class=\"_ _8\"></span>ning van de a<span class=\"_ _8\"></span>andelenop<span class=\"_ _8\"></span>ties worden be<span class=\"_ _8\"></span>schouwd als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>een integraal de<span class=\"_ _8\"></span>el van de toek<span class=\"_ _8\"></span>enning zelf e<span class=\"_ _8\"></span>n de kost w<span class=\"_ _8\"></span>ordt behandeld als <span class=\"_ _8\"></span>een in geldmid<span class=\"_ _8\"></span>delen afgewikk<span class=\"_ _8\"></span>elde transact<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">.<span class=\"fcd\"> </span></span>7.1.19.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorzieningen </span>Voorziening<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en in de bala<span class=\"_ _8\"></span>ns wanneer (I<span class=\"_ _8\"></span>) de Groep een i<span class=\"_ _8\"></span>n rechte afdwin<span class=\"_ _8\"></span>gbare of feit<span class=\"_ _8\"></span>elijke verplic<span class=\"_ _8\"></span>hting heeft<span class=\"_ _8\"></span> als<span class=\"ls0 ws0\"> </span>gev<span class=\"_ _8\"></span>olg van gebeurt<span class=\"_ _8\"></span>enissen in <span class=\"_ _8\"></span>het verleden; (<span class=\"_ _8\"></span>II) het waar<span class=\"_ _8\"></span>schijnlij<span class=\"_ _8\"></span>k is dat een bet<span class=\"_ _8\"></span>aling vereist z<span class=\"_ _8\"></span>al zijn om de ver<span class=\"_ _8\"></span>plichting af<span class=\"_ _8\"></span> te wikkele<span class=\"_ _8\"></span>n; (III) en het<span class=\"_ _8\"></span> bedrag op betr<span class=\"_ _8\"></span>ouwbare wijze k<span class=\"_ _8\"></span>an geschat<span class=\"_ _8\"></span> worden. Waar er m<span class=\"_ _8\"></span>eerdere gelijk<span class=\"_ _8\"></span>aardige ver<span class=\"_ _8\"></span>plichtingen zi<span class=\"_ _8\"></span>jn, wordt <span class=\"_ _8\"></span>de waarschijnli<span class=\"_ _8\"></span>jkheid dat er<span class=\"_ _8\"></span> een betaling v<span class=\"_ _8\"></span>ereist zal zijn,<span class=\"_ _8\"></span> gebaseerd op de c<span class=\"_ _8\"></span>ategorie van <span class=\"_ _8\"></span>de verplichtin<span class=\"_ _8\"></span>gen in zijn g<span class=\"_ _8\"></span>eheel<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voorziening<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen de contant<span class=\"_ _8\"></span>e waarde van de u<span class=\"_ _8\"></span>itgaven die na<span class=\"_ _8\"></span>ar verwachting n<span class=\"_ _8\"></span>odig zijn om de verpl<span class=\"_ _8\"></span>ichting af te wik<span class=\"_ _8\"></span>kelen met behul<span class=\"_ _8\"></span>p van een disconter<span class=\"_ _8\"></span>ingsvoet,<span class=\"_ _8\"></span> v\u00f3\u00f3r belastingen,<span class=\"_ _8\"></span> die de huidige mar<span class=\"_ _8\"></span>ktcondities van de t<span class=\"_ _8\"></span>ijdswaarde van gel<span class=\"_ _8\"></span>d en de specifieke risic<span class=\"_ _8\"></span>o\u2019s van de verplic<span class=\"_ _8\"></span>hting goed weergeef<span class=\"_ _8\"></span>t. De toename van de v<span class=\"_ _8\"></span>oorziening door het<span class=\"_ _8\"></span> verstrijken van tijd is in de balans<span class=\"_ _8\"></span> opgenomen als z<span class=\"_ _8\"></span>ijnde financi<span class=\"_ _8\"></span>\u00eble kosten<span class=\"ls22 ws3c\">. <span class=\"ls0 ws0\"> </span></span>Als de Groep e<span class=\"_ _8\"></span>en verlieslat<span class=\"_ _8\"></span>end<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>contract heef<span class=\"_ _8\"></span>t, wordt dit<span class=\"_ _8\"></span> in de balans opg<span class=\"_ _8\"></span>enomen als een<span class=\"_ _8\"></span> voorziening.<span class=\"_ _8\"></span> Voorzieni<span class=\"_ _8\"></span>ngen voor her<span class=\"_ _8\"></span>structurer<span class=\"_ _8\"></span>ing omvatten<span class=\"_ _8\"></span> boetes voor het<span class=\"_ _8\"></span> be\u00ebindiging<span class=\"_ _8\"></span>en van lease<span class=\"_ _8\"></span> overeenkomst<span class=\"_ _8\"></span>en en ontslagv<span class=\"_ _8\"></span>ergoeding<span class=\"_ _8\"></span>en voor werknemer<span class=\"_ _8\"></span>s. Voorzien<span class=\"_ _8\"></span>ingen voor toeko<span class=\"_ _8\"></span>mstige exploit<span class=\"_ _8\"></span>atiever<span class=\"_ _8\"></span>liezen zij<span class=\"_ _8\"></span>n niet opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Een voorzienin<span class=\"_ _8\"></span>g voor herstruc<span class=\"_ _8\"></span>turering wordt<span class=\"_ _8\"></span> alleen opg<span class=\"_ _8\"></span>enomen als de G<span class=\"_ _8\"></span>roep op de bala<span class=\"_ _8\"></span>nsdatum een f<span class=\"_ _8\"></span>eitelijke ver<span class=\"_ _8\"></span>plichting kan aa<span class=\"_ _8\"></span>ntonen om te her<span class=\"_ _8\"></span>structureren.<span class=\"_ _8\"></span> De feitelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ng moet worden aanget<span class=\"_ _8\"></span>oond door: (a) een ge<span class=\"_ _8\"></span>detailleer<span class=\"_ _8\"></span>d formeel plan wa<span class=\"_ _8\"></span>arin de hoofdel<span class=\"_ _8\"></span>ementen van de hers<span class=\"_ _8\"></span>tructurering z<span class=\"_ _8\"></span>ijn vastgele<span class=\"_ _8\"></span>gd, en (b) het wekk<span class=\"_ _8\"></span>en van een <span class=\"_ _8\"></span>geldige verw<span class=\"_ _8\"></span>achting bij de<span class=\"_ _8\"></span> betrokkene<span class=\"_ _8\"></span>n dat de herstruct<span class=\"_ _8\"></span>urering zal w<span class=\"_ _8\"></span>orden doorgev<span class=\"_ _8\"></span>oerd door een a<span class=\"_ _8\"></span>anvang te neme<span class=\"_ _8\"></span>n met de uitvoer<span class=\"_ _8\"></span>ing van h<span class=\"_ _8\"></span>et plan of door de hoof<span class=\"_ _8\"></span>dlijnen erv<span class=\"_ _8\"></span>an mee te dele<span class=\"_ _8\"></span>n aan de betrokkene<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fcd ls0 ws0\"> </span></span>7.1.20.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Winstbelastingen  </span>Winstbelast<span class=\"_ _8\"></span>ing is de som van de v<span class=\"_ _8\"></span>erschuldig<span class=\"_ _8\"></span>de actuele en uitges<span class=\"_ _8\"></span>telde belas<span class=\"_ _8\"></span>tingverplic<span class=\"_ _8\"></span>htingen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De verschuld<span class=\"_ _8\"></span>igde actuele wi<span class=\"_ _8\"></span>nstbelasti<span class=\"_ _8\"></span>ngskost is berek<span class=\"_ _8\"></span>end op basis van<span class=\"ls0 ws0\"> </span>de bel<span class=\"_ _8\"></span>astingtarie<span class=\"_ _8\"></span>ven (en de belas<span class=\"_ _8\"></span>tingwetgevin<span class=\"_ _8\"></span>g) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces materie<span class=\"_ _8\"></span>el is afgeslote<span class=\"_ _8\"></span>n tegen het ein<span class=\"_ _8\"></span>de van de rapporterin<span class=\"_ _8\"></span>gsperiode in de land<span class=\"_ _8\"></span>en waar de dochtero<span class=\"_ _8\"></span>ndernemingen v<span class=\"_ _8\"></span>an de Groep actief z<span class=\"_ _8\"></span>ijn en belastbaar ink<span class=\"_ _8\"></span>omen genereren. Z<span class=\"_ _8\"></span>oals bepaald in I<span class=\"_ _8\"></span>AS 12 \u00a746 \u201cWinstbelastin<span class=\"_ _8\"></span>gen\u201d, eval<span class=\"_ _8\"></span>ueert het manageme<span class=\"_ _8\"></span>nt op periodiek<span class=\"_ _8\"></span>e wijze de inge<span class=\"_ _8\"></span>nomen posities<span class=\"_ _8\"></span> in de belasti<span class=\"_ _8\"></span>ngaangift<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot situat<span class=\"_ _8\"></span>ies waarin de g<span class=\"_ _8\"></span>elden<span class=\"_ _8\"></span>de fiscale wet<span class=\"_ _8\"></span>geving onderhev<span class=\"_ _8\"></span>ig is aan inter<span class=\"_ _8\"></span>pretatie en s<span class=\"_ _8\"></span>telt waar nodig bijk<span class=\"_ _8\"></span>omende ver<span class=\"_ _8\"></span>plichtingen o<span class=\"_ _8\"></span>p die gebaseer<span class=\"_ _8\"></span>d zijn op de verw<span class=\"_ _8\"></span>achte bedr<span class=\"_ _8\"></span>agen die versc<span class=\"_ _8\"></span>huldigd zijn a<span class=\"_ _8\"></span>an de belastinga<span class=\"_ _8\"></span>utoriteit<span class=\"_ _8\"></span>en. Deze eval<span class=\"_ _8\"></span>uatie gebeurt v<span class=\"_ _8\"></span>oor alle fisc<span class=\"_ _8\"></span>ale periodes<span class=\"_ _8\"></span> die nog kunnen ge<span class=\"_ _8\"></span>controleerd w<span class=\"_ _8\"></span>orden door de b<span class=\"_ _8\"></span>evoegde instan<span class=\"_ _8\"></span>ties<span class=\"ls0 ws0\">. </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen d<span class=\"_ _8\"></span>e belastingtar<span class=\"_ _8\"></span>ieven die naar ver<span class=\"_ _8\"></span>wachting van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn op de periode waari<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>vor<span class=\"_ _8\"></span>dering wordt gerealiseerd <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing wordt afgew<span class=\"_ _8\"></span>ikkeld, op b<span class=\"_ _8\"></span>asis van de belast<span class=\"_ _8\"></span>ingtariev<span class=\"_ _8\"></span>en (en de belasting<span class=\"_ _8\"></span>wetgevi<span class=\"_ _8\"></span>ng) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces mater<span class=\"_ _8\"></span>ieel is afgeslot<span class=\"_ _8\"></span>en tegen het einde va<span class=\"_ _8\"></span>n de rapporterin<span class=\"_ _8\"></span>gsperiode<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingvorder<span class=\"_ _8\"></span>ingen en <span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichtingen v<span class=\"_ _8\"></span>oor tijdeli<span class=\"_ _8\"></span>jke verschil<span class=\"_ _8\"></span>len tussen de f<span class=\"_ _8\"></span>iscale boek<span class=\"_ _8\"></span>waarde van activ<span class=\"_ _8\"></span>a en verplicht<span class=\"_ _8\"></span>ingen en hun bo<span class=\"_ _8\"></span>ekwaarde in de g<span class=\"_ _8\"></span>econsolide<span class=\"_ _8\"></span>erde jaarrekeni<span class=\"_ _8\"></span>ng zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn echter niet<span class=\"_ _8\"></span> opgenomen in d<span class=\"_ _8\"></span>e balans voor<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de eerste opna<span class=\"_ _8\"></span>me van goodwi<span class=\"_ _8\"></span>ll; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws57\">de eerste opna<span class=\"_ _8\"></span>me van een act<span class=\"_ _8\"></span>ief of verplicht<span class=\"_ _8\"></span>ing in een tr<span class=\"_ _8\"></span>ansactie a<span class=\"_ _8\"></span>nders dan een b<span class=\"_ _8\"></span>edrijfscombi<span class=\"_ _8\"></span>natie die op h<span class=\"_ _8\"></span>et moment van de t<span class=\"_ _8\"></span>ransactie ge<span class=\"_ _8\"></span>en invloed heef<span class=\"_ _8\"></span>t op de comm<span class=\"_ _8\"></span>erci\u00eble winst<span class=\"_ _8\"></span> of </span></span>de fiscale winst<span class=\"_ _8\"></span> (het fiscaal v<span class=\"_ _8\"></span>erlies)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Uitgestelde <span class=\"_ _8\"></span>belastingvor<span class=\"_ _8\"></span>deringen voor t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen die <span class=\"_ _8\"></span>ontstaan op inv<span class=\"_ _8\"></span>esteringen i<span class=\"_ _8\"></span>n dochterond<span class=\"_ _8\"></span>ernemingen e<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemin<span class=\"_ _8\"></span>gen, behalve v<span class=\"_ _8\"></span>oor uitgestel<span class=\"_ _8\"></span>de belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en waarbij het<span class=\"_ _8\"></span> tijdstip v<span class=\"_ _8\"></span>an de terugnam<span class=\"_ _8\"></span>e van het tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schil onder<span class=\"_ _8\"></span> controle st<span class=\"_ _8\"></span>aat van de Gr<span class=\"_ _8\"></span>oep en het<span class=\"_ _8\"></span> waarschijnli<span class=\"_ _8\"></span>jk is dat het t<span class=\"_ _8\"></span>ijdelij<span class=\"_ _8\"></span>ke verschil ni<span class=\"_ _8\"></span>et zal worde<span class=\"_ _8\"></span>n teruggeboekt<span class=\"_ _8\"></span> in de voorzie<span class=\"_ _8\"></span>nbare toekomst<span class=\"_ _8\"></span>, zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn doorgaans op<span class=\"_ _8\"></span>genomen in de ba<span class=\"_ _8\"></span>lans voor all<span class=\"_ _8\"></span>e belastbare t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde <span class=\"ws44\">bel<span class=\"_ _8\"></span>astingvorder<span class=\"_ _8\"></span>ingen voor all<span class=\"_ _8\"></span>e aftrekbare tij<span class=\"_ _8\"></span>delijke vers<span class=\"_ _8\"></span>chillen zijn door<span class=\"_ _8\"></span>gaans opgenome<span class=\"_ _8\"></span>n, in die mate dat het<span class=\"_ _8\"></span> waarschijnlij<span class=\"_ _8\"></span>k<span class=\"ls0 ws0\"> </span>is dat er bela<span class=\"_ _8\"></span>stbare winst be<span class=\"_ _8\"></span>schikbaar zal z<span class=\"_ _8\"></span>ijn waarme<span class=\"_ _8\"></span>e </span>die aftrekbare t<span class=\"_ _8\"></span>ijdelijk<span class=\"_ _8\"></span>e verschillen k<span class=\"_ _8\"></span>unnen wor<span class=\"_ _8\"></span>den gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van uitgestelde belas<span class=\"_ _8\"></span>tingvorder<span class=\"_ _8\"></span>ingen wordt beoor<span class=\"_ _8\"></span>deeld aan het einde va<span class=\"_ _8\"></span>n elke rapporte<span class=\"_ _8\"></span>ringsperiode e<span class=\"_ _8\"></span>n verminderd voor z<span class=\"_ _8\"></span>over het niet<span class=\"_ _8\"></span> langer waarschijn<span class=\"_ _8\"></span>lijk is dat voldoen<span class=\"_ _8\"></span>de belastbare win<span class=\"_ _8\"></span>sten beschikb<span class=\"_ _8\"></span>aar zullen z<span class=\"_ _8\"></span>ijn om het hele act<span class=\"_ _8\"></span>ief of een deel <span class=\"_ _8\"></span>ervan terug te vor<span class=\"_ _8\"></span>deren.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n berekend op he<span class=\"_ _8\"></span>t niveau van el<span class=\"_ _8\"></span>ke fiscale entit<span class=\"_ _8\"></span>eit in de Groep. D<span class=\"_ _8\"></span>e Groep is in staat<span class=\"_ _8\"></span> om<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>de uitges<span class=\"_ _8\"></span>telde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n en <span class=\"ls0 ws0\">-</span>verplicht<span class=\"_ _8\"></span>ingen te vereffenen in<span class=\"_ _8\"></span>dien de uitgest<span class=\"_ _8\"></span>elde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n betrekking h<span class=\"_ _8\"></span>ebben op belast<span class=\"_ _8\"></span>ingen geheven d<span class=\"_ _8\"></span>oor dezelfde be<span class=\"_ _8\"></span>lastingaut<span class=\"_ _8\"></span>oriteit<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.21.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Financi\u00eble verplichtingen</span> </span>Financi\u00eble ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n (inclusief<span class=\"_ _8\"></span> leningen en ha<span class=\"_ _8\"></span>ndels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige sc<span class=\"_ _8\"></span>hulden) wor<span class=\"_ _8\"></span>den geklasseer<span class=\"_ _8\"></span>d tegen geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, be<span class=\"_ _8\"></span>halve voor afg<span class=\"_ _8\"></span>eleide financ<span class=\"_ _8\"></span>i\u00eble instrum<span class=\"_ _8\"></span>enten (zie 7.<span class=\"_ _8\"></span>1.22. hieronder<span class=\"ls0 ws0\">).  <span class=\"_ _a3\"> </span> </span>Leningen word<span class=\"_ _8\"></span>en initieel op<span class=\"_ _8\"></span>genomen teg<span class=\"_ _8\"></span>en re\u00eble waarde na af<span class=\"_ _8\"></span>trek van transac<span class=\"_ _8\"></span>tiekosten.<span class=\"_ _8\"></span> Leningen worde<span class=\"_ _8\"></span>n vervolgens<span class=\"_ _8\"></span> ge\u00ebvalueerd t<span class=\"_ _8\"></span>egen geamortiseer<span class=\"_ _8\"></span>de kostprij<span class=\"_ _8\"></span>s; elk verschi<span class=\"_ _8\"></span>l tussen de<span class=\"_ _8\"></span> opbrengst (na aft<span class=\"_ _8\"></span>rek van transact<span class=\"_ _8\"></span>iekosten) en de afl<span class=\"_ _8\"></span>ossingswaar<span class=\"_ _8\"></span>de is opgenomen in de ja<span class=\"_ _8\"></span>arrekening ove<span class=\"_ _8\"></span>r de looptijd van de leni<span class=\"_ _8\"></span>ng op basis van de ef<span class=\"_ _8\"></span><span class=\"ws38\">fectieve<span class=\"ls0 ws0\">-</span></span>re<span class=\"_ _8\"></span>ntemethod<span class=\"_ _8\"></span>e. Leningen worde<span class=\"_ _8\"></span>n geclassifice<span class=\"_ _8\"></span>erd als kortl<span class=\"_ _8\"></span>opende verplic<span class=\"_ _8\"></span>htingen tenzij de G<span class=\"_ _8\"></span>roep een onvoorwaar<span class=\"_ _8\"></span>delijk rech<span class=\"_ _8\"></span>t heeft om de afwikkeli<span class=\"_ _8\"></span>ng van de verplicht<span class=\"_ _8\"></span>ing tot ten mins<span class=\"_ _8\"></span>te 12 maanden uit t<span class=\"_ _8\"></span>e stellen na het einde van de verslagperi<span class=\"_ _8\"></span>ode.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span><span class=\"ws38\">rest<span class=\"_ _8\"></span>voet.<span class=\"ls0 ws0\"> </span></span>Financi\u00eble act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen worde<span class=\"_ _8\"></span>n gecompenseer<span class=\"_ _8\"></span>d en het nettobedr<span class=\"_ _8\"></span>ag wordt in de balans g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>d wanneer er een juri<span class=\"_ _8\"></span>disch afdwing<span class=\"_ _8\"></span>baar recht bes<span class=\"_ _8\"></span>taat om de opgen<span class=\"_ _8\"></span>omen bedragen te co<span class=\"_ _8\"></span>mpenseren en <span class=\"_ _8\"></span>er de intentie is<span class=\"_ _8\"></span> om het actief op ee<span class=\"_ _8\"></span>n netto basis af t<span class=\"_ _8\"></span>e wikkelen of te r<span class=\"_ _8\"></span>ealiseren, en de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g tegelijkert<span class=\"_ _8\"></span>ijd af te wikkele<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>7.1.24.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Operationele segmen<span class=\"ls1a ws2f\">ten<span class=\"ls0 ws0\"> </span></span></span>De activiteite<span class=\"_ _8\"></span>n van de Groep bevi<span class=\"_ _8\"></span>nden zich in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Er zij<span class=\"_ _8\"></span>n geen andere belang<span class=\"_ _8\"></span>rijke klassen v<span class=\"_ _8\"></span>an bedrijfsact<span class=\"_ _8\"></span>iviteiten, noc<span class=\"_ _8\"></span>h individue<span class=\"_ _8\"></span>el noch gezame<span class=\"_ _8\"></span>nlijk. <span class=\"ws38\">Het <span class=\"_ _0\"> </span></span>hoo<span class=\"_ _8\"></span>gste operati<span class=\"_ _8\"></span>onele beslissings<span class=\"_ _8\"></span>orgaan<span class=\"ws4e\">, de Raad <span class=\"_ _8\"></span>van Bestuur,<span class=\"_ _8\"></span> <span class=\"ls0 ws0\">kijkt <span class=\"_ _9\"></span></span>de bedrijfsr<span class=\"_ _8\"></span>esultaten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(ged<span class=\"_ _8\"></span>efinieerd als<span class=\"_ _8\"></span> EBITDA) en op<span class=\"_ _8\"></span>erationele <span class=\"_ _8\"></span>plannen na, en w<span class=\"_ _8\"></span>ijst middel<span class=\"_ _8\"></span>en toe voor de he<span class=\"_ _8\"></span>le ondernemi<span class=\"_ _8\"></span>ng; dus de Groep<span class=\"_ _8\"></span> </span>opereert als \u00e9<span class=\"_ _8\"></span>\u00e9n segment<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.25.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>K<span class=\"_ _8\"></span>asstroomoverzicht<span class=\"_ _1\"></span> </span>De kasstrom<span class=\"_ _8\"></span>en van de Groep <span class=\"_ _8\"></span>worden gepr<span class=\"_ _8\"></span>esenteerd vol<span class=\"_ _8\"></span>gens de indir<span class=\"_ _8\"></span>ecte method<span class=\"_ _8\"></span>e. Deze met<span class=\"_ _8\"></span>hode rec<span class=\"_ _8\"></span>oncilieert d<span class=\"_ _8\"></span>e mutatie van k<span class=\"_ _8\"></span>asstromen voor<span class=\"_ _8\"></span> de rapport<span class=\"_ _8\"></span>eringsperio<span class=\"_ _8\"></span>de door de nett<span class=\"_ _8\"></span>owinst van het jaar vo<span class=\"_ _8\"></span>or alle niet<span class=\"ls0 ws0\">-</span>kas <span class=\"_ _8\"></span>posten en wijzi<span class=\"_ _8\"></span>gingen in werk<span class=\"_ _8\"></span>kapitaal aan t<span class=\"_ _8\"></span>e passen, en inves<span class=\"_ _8\"></span>terings<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en financieri<span class=\"_ _8\"></span>ngskasst<span class=\"_ _8\"></span>romen voor de rapp<span class=\"_ _8\"></span>orteringsper<span class=\"_ _8\"></span>iode te ident<span class=\"_ _8\"></span>ifice<span class=\"ws38\">ren<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span>7.2.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">ALTERNATIEVE PERFOR<span class=\"_ _8\"></span>MANTIE</span>-<span class=\"ls1a ws2f\">INDICATOREN</span> </span>Alternatiev<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">-</span>indicat<span class=\"_ _8\"></span>oren (niet<span class=\"ls0 ws0\">-</span>IF<span class=\"_ _8\"></span>RS maatstave<span class=\"_ _8\"></span>n) worden opg<span class=\"_ _8\"></span>enomen in de fina<span class=\"_ _8\"></span>nci\u00eble rappo<span class=\"_ _8\"></span>rtering omdat h<span class=\"_ _8\"></span>et manageme<span class=\"_ _8\"></span>nt ervan overtu<span class=\"_ _8\"></span>igd is dat dez<span class=\"_ _8\"></span>e veel gebruik<span class=\"_ _8\"></span>t worden door bepaalde inves<span class=\"_ _8\"></span>teerders, beurs<span class=\"_ _8\"></span>analisten en a<span class=\"_ _8\"></span>ndere belangh<span class=\"_ _8\"></span>ebbenden als bij<span class=\"_ _8\"></span>komende maats<span class=\"_ _8\"></span>taf voor het beoord<span class=\"_ _8\"></span>elen van prestat<span class=\"_ _8\"></span>ies en liquiditei<span class=\"_ _8\"></span>t. De alternatiev<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">-</span>indicato<span class=\"_ _8\"></span>ren kunnen in sommige ge<span class=\"_ _8\"></span>vallen niet v<span class=\"_ _8\"></span>ergelijkba<span class=\"_ _8\"></span>ar zijn met<span class=\"_ _8\"></span> gelijkaard<span class=\"_ _8\"></span>ig genoemde i<span class=\"_ _8\"></span>ndicatoren van <span class=\"_ _8\"></span>andere onder<span class=\"_ _8\"></span>nemingen <span class=\"_ _8\"></span>en hebben hun b<span class=\"_ _8\"></span>eperkingen <span class=\"_ _8\"></span>als analytis<span class=\"_ _8\"></span>ch instrum<span class=\"_ _8\"></span>ent. Ze<span class=\"ls0 ws0\"> </span>mogen niet <span class=\"_ _8\"></span>afzonderlijk<span class=\"_ _8\"></span> beschouwd wo<span class=\"_ _8\"></span>rden of ter verv<span class=\"_ _8\"></span>anging van de ana<span class=\"_ _8\"></span>lyse van onze oper<span class=\"_ _8\"></span>ationele res<span class=\"_ _8\"></span>ultaten, onz<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie of onze liqui<span class=\"_ _8\"></span>diteit onder I<span class=\"_ _8\"></span>FR<span class=\"ls0 ws0\">S. </span>7.2.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA aanpassingen<span class=\"ls0 ws0\"> </span></span>De componenten di<span class=\"_ _8\"></span>e opgenomen zi<span class=\"_ _8\"></span>jn onder de rubriek<span class=\"_ _8\"></span> EBITD<span class=\"_ _8\"></span>A aanpassingen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn deze com<span class=\"_ _8\"></span>ponenten die door het<span class=\"_ _8\"></span> management nie<span class=\"_ _8\"></span>t beschouwd wor<span class=\"_ _8\"></span>den als verbonden aa<span class=\"_ _8\"></span>n de transacti<span class=\"_ _8\"></span>es, projecten en aanp<span class=\"_ _8\"></span>assingen van de w<span class=\"_ _8\"></span>aarde van activa e<span class=\"_ _8\"></span>n passiva binnen het<span class=\"_ _8\"></span> kader van de gewon<span class=\"_ _8\"></span>e bedrijfsactivi<span class=\"_ _8\"></span>teiten van de Gr<span class=\"_ _8\"></span>oep. Deze opbrengst<span class=\"_ _8\"></span>en en kosten wor<span class=\"_ _8\"></span>de<span class=\"wsc2\">n afzonderli<span class=\"_ _8\"></span>jk </span>gepresenteer<span class=\"_ _8\"></span>d omdat ze be<span class=\"_ _8\"></span>langrijk z<span class=\"_ _8\"></span>ijn voor e<span class=\"_ _8\"></span>en goed begri<span class=\"_ _8\"></span>p door de gebr<span class=\"_ _8\"></span>uikers van<span class=\"_ _8\"></span> de geconsolid<span class=\"_ _8\"></span>eerde jaarrek<span class=\"_ _8\"></span>ening v<span class=\"_ _8\"></span>an de \u201cnorm<span class=\"_ _8\"></span>ale\u201d prest<span class=\"_ _8\"></span>aties van de Gr<span class=\"_ _8\"></span>oep vanwege hu<span class=\"_ _8\"></span>n omvang of <span class=\"_ _8\"></span>aard<span class=\"ls0 ws0\">. </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">EBITDA aanpas<span class=\"_ _8\"></span>singen</span></span> <span class=\"ls1f ws3e\">he<span class=\"_ _8\"></span>bben betrekk<span class=\"_ _8\"></span>ing op:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Kosten verbon<span class=\"_ _8\"></span>den aan overnam<span class=\"_ _8\"></span>es;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Wijzigingen i<span class=\"_ _8\"></span>n de waarderin<span class=\"_ _8\"></span>g van de voorwa<span class=\"_ _8\"></span>ardelijke ver<span class=\"_ _8\"></span>goedingen in het<span class=\"_ _8\"></span> kader van bedr<span class=\"_ _8\"></span>ijfscombinat<span class=\"_ _8\"></span>ies<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Wijzigin<span class=\"ls1f ws149\">gen in de gr<span class=\"_ _8\"></span>oepsstruct<span class=\"_ _8\"></span>uur, kosten met<span class=\"_ _8\"></span> betrekking tot her<span class=\"_ _8\"></span>structurerin<span class=\"_ _8\"></span>g van de activitei<span class=\"_ _8\"></span>ten, met inbegr<span class=\"_ _8\"></span>ip van kosten<span class=\"_ _8\"></span></span></span> <span class=\"_ _31\"> </span><span class=\"ls1f ws149\">die betrekking hebben op de veref<span class=\"_ _8\"></span>fening van </span></span>dochteronder<span class=\"_ _8\"></span>nemingen en de<span class=\"_ _8\"></span> sluiting, openi<span class=\"_ _8\"></span>ng of verplaats<span class=\"_ _8\"></span>ing van fabriek<span class=\"_ _8\"></span>en;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Bijzondere wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringen op activ<span class=\"_ _8\"></span>a en significa<span class=\"_ _8\"></span>nte geschil<span class=\"_ _8\"></span>len</span>. </span>EBITDA <span class=\"_ _8\"></span><span class=\"ls1f ws50\">aanpassingen van de<span class=\"_ _8\"></span> Groep voor de boekjaren af<span class=\"_ _8\"></span>gesloten op 31 decem<span class=\"_ _8\"></span>ber bestaan uit v<span class=\"_ _8\"></span>olgende compone<span class=\"_ _8\"></span>nten in de gecons<span class=\"_ _8\"></span>olideerde res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng en kunn<span class=\"_ _8\"></span>en gereconcil<span class=\"_ _8\"></span>ieerd </span>worden in toeli<span class=\"_ _8\"></span>chting 7.24<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan wi<span class=\"_ _8\"></span>jzigingen in <span class=\"_ _8\"></span>de groepsstruc<span class=\"_ _8\"></span>tuur</span><span class=\"ls21\">; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.2.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA en aangepaste EBITDA<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd al<span class=\"_ _8\"></span>s netto result<span class=\"_ _8\"></span>aat v\u00f3\u00f3r aftr<span class=\"_ _8\"></span>ek van netto financ<span class=\"_ _8\"></span>i\u00eble kosten, wi<span class=\"_ _8\"></span>nstbelasting<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"ls17 ws20\">en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">afschrijvi<span class=\"_ _8\"></span>ngen<span class=\"ws4f\">. Aangepas<span class=\"_ _8\"></span>te EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd a<span class=\"_ _8\"></span>ls EBITDA behalv<span class=\"_ _8\"></span>e EBITDA<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span>aanpassingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws3e\">De aansluit<span class=\"_ _8\"></span>ing van de <span class=\"ls0 ws39\">EBITDA en </span>de aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> EBITDA </span>van de Gr<span class=\"_ _8\"></span>oep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber is als vol<span class=\"_ _8\"></span>gt<span class=\"ls0 ws0\">: </span></span>Boekjaar 2022 2021 Voortgezette Be\u00ebindigde Voortgezette Be\u00ebindigde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Totaal Groep Totaal Groep activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.672,2  792,3  2.464,5  1.408,7  617,7 2.026,4 Bedrijfsresultaat (69,4) (90,9) (160,3) 30,9  (31,1) (0,2) Afschrijvingen (70,4) -  (70,4) (65,7)  (22,0) (87,7) EBITDA   1,0  (90,9)  (89,9)  96,6  (9,1) 87,5 EBITDA aanpassingen 103,0  122,6  225,6  59,7  25,1 84,7 Aangepaste <span class=\"ls0 ws0\">EBI<span class=\"_ _8\"></span>TDA </span>104,0  31,7  135,7  156,3  15,9 172,2 Aangepaste EBITDA marge<span class=\"_ _8\"></span> 6,2% 4,0% 5,5% 11,1% 2,6% 8,5% 7.2.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Netto financi\u00eble schuld/LTM <span class=\"_ _1\"></span>Aangepaste EBITDA r<span class=\"_ _1\"></span>atio (Leverage)<span class=\"ls0 ws0\"> </span></span>Netto financi\u00ebl<span class=\"_ _8\"></span>e schuld wordt<span class=\"_ _8\"></span> berekend doo<span class=\"_ _8\"></span>r de korte termijn<span class=\"ls0 ws0\">- <span class=\"_ _11\"> </span></span>en lange t<span class=\"_ _8\"></span>ermijnschuld <span class=\"_ _8\"></span>op te tellen en de geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalent<span class=\"_ _8\"></span>en af te trekken<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span></span>LTM aange<span class=\"_ _8\"></span>paste EBIT<span class=\"_ _8\"></span>DA wordt gedefinieer<span class=\"_ _8\"></span>d als EBITDA behal<span class=\"_ _8\"></span>ve EBITDA<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>aanp<span class=\"_ _8\"></span>assingen voor<span class=\"_ _8\"></span> de laatste twaalf m<span class=\"_ _8\"></span>aanden (LTM).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>Voor de boekjar<span class=\"_ _8\"></span>en afgesloten o<span class=\"_ _8\"></span>p 31 december, zij<span class=\"_ _8\"></span>n de LTM aangep<span class=\"_ _8\"></span>aste EBITDA<span class=\"_ _8\"></span> en de aangepaste E<span class=\"_ _8\"></span>BITDA gelijk a<span class=\"_ _8\"></span>an elkaar. De net<span class=\"_ _8\"></span>to financi\u00eble s<span class=\"_ _8\"></span>chuld/LTM <span class=\"ws38\">Aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> </span></span>EBI<span class=\"_ _8\"></span>TDA ratio van d<span class=\"_ _8\"></span>e Groep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Voortgezette in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Be\u00ebindigde activiteiten <span class=\"_ _3d\"> </span>Totaal Groep Totaal Groep activiteiten Langlopende rentedragende leningen<span class=\"_ _8\"></span> 891,7 16,8  908,5  885,2 Kortlopende rentedragende leningen<span class=\"_ _8\"></span> 145,4 22,2  167,6  87,0 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten (149,1) (59,7) (208,7) (246,7) Netto <span class=\"ls32 wse3\">Financi\u00ebl<span class=\"_ _8\"></span>e</span> <span class=\"ls32 wse3\">Schuldposi<span class=\"_ _8\"></span>tie</span>  888,1 (20,7) 867,4  725,5 LTM aangepaste EBITDA 104,0  <span class=\"fc3 sc0\"> </span>31,7 135,7 172,2 Leverage ratio 6,4  4,2 7.2.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vrije kasstroom<span class=\"ls0 ws0\"> </span></span>De Vrije Kasstroom<span class=\"_ _8\"></span> wordt gedefinieer<span class=\"_ _8\"></span>d als de nettokass<span class=\"_ _8\"></span>troom uit operat<span class=\"_ _8\"></span>ionele activit<span class=\"_ _8\"></span>eiten (zoals gepr<span class=\"_ _8\"></span>esenteerd i<span class=\"_ _8\"></span>n het geconsolid<span class=\"_ _8\"></span>eerde kasstroom<span class=\"_ _8\"></span>overzicht, d.<span class=\"_ _8\"></span>i. met inbegri<span class=\"_ _8\"></span>p van de betaald<span class=\"_ _8\"></span>e winstbelasti<span class=\"_ _8\"></span>ngen) minus <span class=\"_ _8\"></span>investerings<span class=\"_ _8\"></span>uitgaven (<span class=\"_ _8\"></span>waarbij de i<span class=\"_ _8\"></span>nvesteringsu<span class=\"_ _8\"></span>itgaven ge<span class=\"_ _8\"></span>definieerd w<span class=\"_ _8\"></span>orden als aank<span class=\"_ _8\"></span>open van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te activa en<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e activa), minus<span class=\"_ _8\"></span> terugbetal<span class=\"_ _8\"></span>ing van<span class=\"_ _8\"></span> de leaseverpl<span class=\"_ _8\"></span>ichtingen e<span class=\"_ _8\"></span>n met inbegrip va<span class=\"_ _8\"></span>n de kasstroom (<span class=\"_ _8\"></span>gebruikt in)<span class=\"_ _8\"></span>/uit verkoop van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te en immateri\u00ebl<span class=\"_ _8\"></span>e activa<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De kasstroom <span class=\"_ _8\"></span>van de Groep voor<span class=\"_ _8\"></span> de jaren eindi<span class=\"_ _8\"></span>gend op 31 de<span class=\"ls0 ws39\">cember is als volgt<span class=\"ls21 ws3b\">: </span><span class=\"ws0\"> </span></span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bedrijfsresultaat (69,4) 30,9  Afschrijvingen 70,4  65,7  EBITDA   1,0  96,6  EBITDA uit be\u00ebindigde activiteit<span class=\"_ _8\"></span>en (90,9)  (9,1)  Niet-monetaire elementen en elementen v<span class=\"_ _8\"></span>erbonden aan inves<span class=\"_ _8\"></span>terings- en financieringsactiv<span class=\"_ _8\"></span>iteiten 182,8  54,0  Wijzigingen <span class=\"ls33 wse4\">in</span> werkkapitaal  Voorraden (11,3) (39,2) Handelsvorderingen, vooruitbetaal<span class=\"_ _8\"></span>de kosten en overige vorderingen<span class=\"_ _8\"></span> (46,9) (1,4) Handelsschulden, toegerekende k<span class=\"_ _8\"></span>osten en overige schul<span class=\"_ _8\"></span>den 12,6  56,4  Kortlopende verplichtingen m.b.t. personeel<span class=\"_ _8\"></span>sbeloningen 5,8  (6,4) Nettokasstroom uit bedrijfsactiviteite<span class=\"_ _8\"></span>n 53,2  150,9  Betaalde winstbelastingen (24,9) (20,6) Nettokasstroom uit operationel<span class=\"_ _8\"></span>e activiteiten 28,3  130,3  Investeringsuitgaven (62,4) (56,5) Opbrengsten uit de verkoop van <span class=\"_ _8\"></span>materi\u00eble vaste en immateri\u00eble activ<span class=\"_ _8\"></span>a 4,6  1,9  Terugbetaling van leaseverpli<span class=\"_ _8\"></span>chtingen  (25,0)  (22,7) Vrije Kasstroom  (54,4) 52,9  *<span class=\"ff39 fs34\"> <span class=\"ff3a\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de class<span class=\"_ _8\"></span>ificatie van de \u2018Emerging Markets\u2019 al<span class=\"_ _8\"></span>s be\u00ebindigde bedrijfsactiviteit<span class=\"_ _8\"></span></span></span> 7.2.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Aangepaste gewone winst en aa<span class=\"_ _1\"></span>ngepaste gewone<span class=\"_ _1\"></span> winst per aandeel<span class=\"ls0 ws0\"> </span></span>Aangepaste<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">gewon<span class=\"_ _8\"></span>e winst wordt gedef<span class=\"_ _8\"></span>inieerd als w<span class=\"_ _8\"></span>inst voor de per<span class=\"_ _8\"></span>iode </span>behalve<span class=\"ls0 ws0\"> <span class=\"ws14a\">EBITDA aanpassingen</span> </span><span class=\"ws3f\">en belast<span class=\"_ _8\"></span>ingseffect op E<span class=\"_ _8\"></span>BITDA aanpass<span class=\"_ _8\"></span>ingen, toewijs<span class=\"_ _8\"></span>baar aan de aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span> van </span>de Groep. <span class=\"ws38\">Aan<span class=\"_ _8\"></span>gepaste<span class=\"ls0 ws0\"> </span></span>gewon<span class=\"_ _8\"></span>e winst per aan<span class=\"_ _8\"></span>deel is <span class=\"ws38\">aangep<span class=\"_ _8\"></span>aste<span class=\"ls0 ws0\"> </span></span>gewone w<span class=\"_ _8\"></span>inst gedeeld do<span class=\"_ _8\"></span>or het gewoge<span class=\"_ _8\"></span>n gemiddeld aant<span class=\"_ _8\"></span>al gewone aand<span class=\"_ _8\"></span>elen<span class=\"ls0 ws0\">. </span>De aangepaste<span class=\"_ _8\"></span> <span class=\"ws38\">gewone </span>winst<span class=\"_ _8\"></span> per aandeel voor<span class=\"_ _8\"></span> de perioden ein<span class=\"_ _8\"></span>digend op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>16 \u2018Winst per<span class=\"_ _8\"></span> Aandeel\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.2.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Werkkapitaal<span class=\"ls0 ws0\"> </span>De component<span class=\"_ _8\"></span>en van ons w<span class=\"_ _8\"></span>erkkapitaal z<span class=\"_ _8\"></span>ijn de voorr<span class=\"_ _8\"></span>aden plus<span class=\"_ _8\"></span> de handels<span class=\"_ _8\"></span>vorderingen, v<span class=\"_ _8\"></span>ooruitbeta<span class=\"_ _8\"></span>alde kost<span class=\"_ _8\"></span>en en overige v<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n plus handels<span class=\"_ _8\"></span>schulden, to<span class=\"_ _8\"></span>egerekende k<span class=\"_ _8\"></span>osten en ov<span class=\"_ _8\"></span>erige<span class=\"ls0 ws0\"> </span>schulden<span class=\"ls0 ws0\">. </span>31 december 2022 <span class=\"_ _f4\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Voorraden 264,3  358,7  Handelsvorderingen 191,8  269,8  Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen 36,8  69,2  Langlopende vorderingen 0,3  3,5  Handelsschulden (405,3) (532,6) Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden (22,6) (39,0) Totaal Werkkapitaal<span class=\"ws0\"> </span>65,4  129,6  7.2.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Alternatieve <span class=\"ls0 ws0\">performantie-<span class=\"ws28\">indicatoren <span class=\"_ _1\"></span>opgenomen in de persberichten en andere geregl<span class=\"_ _1\"></span>ementeerde informatie<span class=\"ws0\"> </span></span></span>Omzet op vergeli<span class=\"_ _1\"></span>jkbare basis (LFL)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Omzet op verg<span class=\"_ _8\"></span>elijkbare bas<span class=\"_ _8\"></span>is of LFL (Lik<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span><span class=\"ws38\">for<span class=\"ls0 ws0\">-</span></span>like) w<span class=\"_ _8\"></span>ordt gedef<span class=\"_ _8\"></span>inieerd als d<span class=\"_ _8\"></span>e omzet aan cons<span class=\"_ _8\"></span>tante wiss<span class=\"_ _8\"></span>elkoers exclus<span class=\"_ _8\"></span>ief wij<span class=\"_ _8\"></span>zigingen in<span class=\"_ _8\"></span> de consolidat<span class=\"_ _8\"></span>iekring of<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>exclu<span class=\"_ _8\"></span>sief wijzig<span class=\"_ _8\"></span>ingen door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>f</span><span class=\"ws38\">usies </span>en <span class=\"ls0 ws0\">a</span>cquisities<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>2021 2022 LFL Forex<span class=\"ls0 ws0\"> </span>2022 Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal <span class=\"ls48 ws13b\">Groep</span> Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal Groep in miljoen \u20ac<span class=\"ls0 ws0\"> </span>activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.408,7 617,7 2.026,4  1.622,7 748,9 2.371,6  49,5 43,4 92,9  1.672,2 792,3 2.464,5  Aangepaste EBITDA marge<span class=\"ws0\"> </span>De <span class=\"ws3e\">aangepaste<span class=\"_ _8\"></span> EBITDA<span class=\"ls0 ws0\"> </span>mar<span class=\"_ _8\"></span>ge is de aangepast<span class=\"_ _8\"></span>e EBITDA gedeeld <span class=\"_ _8\"></span>door de omzet<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>7.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws28\">KAPITAALBEHE<span class=\"_ _1\"></span>ER <span class=\"ls0 ws0\"> </span></span></span>De doelstellin<span class=\"_ _8\"></span>gen van de Groep met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> het beheren van kapit<span class=\"_ _8\"></span>aal zijn er op gericht<span class=\"_ _8\"></span> om de continu\u00ef<span class=\"_ _8\"></span>teit van het bedrijf t<span class=\"_ _8\"></span>e garanderen met als<span class=\"_ _8\"></span> doel de creatie van aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span>waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep bewaakt het<span class=\"_ _8\"></span> kapitaal op basis va<span class=\"_ _8\"></span>n de netto financi\u00ebl<span class=\"_ _8\"></span>e schuldposi<span class=\"_ _8\"></span>tie en haar leverage.<span class=\"_ _8\"></span> De netto financi\u00eb<span class=\"_ _8\"></span>le schuldposi<span class=\"_ _8\"></span>tie van de Groep wor<span class=\"_ _8\"></span>dt berekend door al<span class=\"_ _8\"></span>le kortlopend<span class=\"_ _8\"></span>e en langlopende re<span class=\"_ _8\"></span>ntedragende s<span class=\"_ _8\"></span>chulden bij e<span class=\"_ _8\"></span>lkaar op te tell<span class=\"_ _8\"></span>en en daar de besc<span class=\"_ _8\"></span>hikbare kortl<span class=\"_ _8\"></span>opende liquid<span class=\"_ _8\"></span>e middelen van a<span class=\"_ _8\"></span>f te trek<span class=\"_ _8\"></span><span class=\"ws38\">ken. <span class=\"ls0 ws0\"> </span></span>De leverage w<span class=\"_ _8\"></span>ordt bereke<span class=\"_ _8\"></span>nd als de nett<span class=\"_ _8\"></span>o financi\u00eble sc<span class=\"_ _8\"></span>huldposit<span class=\"_ _8\"></span>ie gedeeld<span class=\"_ _8\"></span> door de LTM <span class=\"_ _8\"></span>aangepaste E<span class=\"_ _8\"></span>BITDA (d.<span class=\"_ _8\"></span>w.z. EBIT<span class=\"_ _8\"></span>DA behalve EBI<span class=\"_ _8\"></span>TDA aanpassi<span class=\"_ _8\"></span>ngen voor de <span class=\"_ _8\"></span>laatste twaalf<span class=\"_ _8\"></span> maanden (LTM)). De netto financ<span class=\"_ _8\"></span>i\u00eble schuldp<span class=\"_ _8\"></span>ositie en de lever<span class=\"_ _8\"></span>age van de Gr<span class=\"_ _8\"></span>oep voor<span class=\"ls0 ws0\"> </span>de b<span class=\"_ _8\"></span>oekjaren afg<span class=\"_ _8\"></span>esloten op 31 dece<span class=\"_ _8\"></span>mber is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>31 december 2022 <span class=\"_ _f5\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende rentedragende sc<span class=\"_ _8\"></span>hulden 908,5  885,2 Kortlopende rentedragende schul<span class=\"_ _8\"></span>den 167,6  87,0 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten (208,7) (246,7) Netto Financi<span class=\"_ _8\"></span>\u00eble Schuldp<span class=\"_ _8\"></span>ositie<span class=\"ls0 ws0\"> </span>867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/<span class=\"_ _8\"></span>LTM Aangepaste EBITDA Rati<span class=\"_ _8\"></span>o 6,4  4,2 In de loop van<span class=\"_ _8\"></span> 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wer<span class=\"_ _8\"></span>den de besta<span class=\"_ _8\"></span>ande conve<span class=\"_ _8\"></span>nanten met bet<span class=\"_ _8\"></span>rekking tot<span class=\"_ _8\"></span> de beschikb<span class=\"_ _8\"></span>are kredietfac<span class=\"_ _8\"></span>iliteiten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">heronderhan<span class=\"_ _8\"></span>deld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span></span></span>ver<span class=\"_ _8\"></span>vangen door <span class=\"_ _8\"></span>een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant, die <span class=\"_ _8\"></span><span class=\"ws42\">verder wordt </span>toegelicht<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.<span class=\"ls0 ws0\"> </span></span>7.4.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">KRITISCHE BOEKHOUDKUND<span class=\"_ _8\"></span>IGE INSCHATTINGEN EN BEOORDELING<span class=\"_ _8\"></span>EN</span> </span>De in de geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e jaarrekenin<span class=\"_ _8\"></span>g gepresente<span class=\"_ _8\"></span>erde bedragen i<span class=\"_ _8\"></span>mplicer<span class=\"_ _8\"></span>en het gebruik<span class=\"_ _8\"></span> van inschatt<span class=\"_ _8\"></span>ingen en vero<span class=\"_ _8\"></span>nderstellin<span class=\"_ _8\"></span>gen aangaande <span class=\"_ _8\"></span>de toekomst<span class=\"_ _8\"></span>. Inschatt<span class=\"_ _8\"></span>ingen en beoor<span class=\"_ _8\"></span>delinge<span class=\"_ _8\"></span>n worden voortd<span class=\"_ _8\"></span>urend herzien <span class=\"_ _8\"></span>en zijn gebaseer<span class=\"_ _8\"></span>d op historisc<span class=\"_ _8\"></span>he ervaringen <span class=\"_ _8\"></span>en andere factor<span class=\"_ _8\"></span>en, zoals ver<span class=\"_ _8\"></span>wachtingen bet<span class=\"_ _8\"></span>reffende to<span class=\"ls0 ws0\">eko<span class=\"_ _8\"></span>mst</span>ige gebeurt<span class=\"_ _8\"></span>enissen waar<span class=\"_ _8\"></span>van wordt aang<span class=\"_ _8\"></span>enomen dat ze redelijk zij<span class=\"_ _8\"></span>n in de desbetreff<span class=\"_ _8\"></span>ende omstand<span class=\"_ _8\"></span>igheden. De w<span class=\"_ _8\"></span>erkelijke be<span class=\"_ _8\"></span>dragen kunnen af<span class=\"_ _8\"></span>wijken van d<span class=\"_ _8\"></span>eze inschattin<span class=\"_ _8\"></span>gen.<span class=\"ls0 ws0\"> </span>De inschatting<span class=\"_ _8\"></span>en en veronder<span class=\"_ _8\"></span>stellingen di<span class=\"_ _8\"></span>e van invloed zou<span class=\"_ _8\"></span>den kunnen zij<span class=\"_ _8\"></span>n op de geconsolid<span class=\"_ _8\"></span>eerde jaar<span class=\"_ _8\"></span>rekening word<span class=\"_ _8\"></span>en hieronder bes<span class=\"_ _8\"></span>proken<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>7.4.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Liqu<span class=\"_ _8\"></span>iditeitssituatie</span> </span>De geconsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning is opgeste<span class=\"_ _8\"></span>ld op basis van continu\u00ef<span class=\"_ _8\"></span>teit, waarbij r<span class=\"_ _8\"></span>ekening wordt gehou<span class=\"_ _8\"></span>den met de realis<span class=\"_ _8\"></span>atie van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>activ<span class=\"_ _8\"></span>a en de voldoening v<span class=\"_ _8\"></span>an verplichting<span class=\"_ _8\"></span>en tijdens de norm<span class=\"_ _8\"></span>ale gang van zake<span class=\"_ _8\"></span>n. <span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">termijnle<span class=\"_ _8\"></span>ning (<span class=\"ff3f\">term<span class=\"_ _8\"></span> loan</span></span></span>) <span class=\"ls1f ws3e\">van 220,<span class=\"_ _8\"></span>0 miljoen \u20ac en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws3e\">het went<span class=\"_ _8\"></span>elkrediet</span> (<span class=\"ff3f ls1f ws3e\">revo<span class=\"_ _8\"></span>lving credit f<span class=\"_ _8\"></span>acility</span>) <span class=\"ls1f ws3e\">van 2<span class=\"_ _8\"></span>50,0 miljo<span class=\"_ _8\"></span>en \u20ac, waarvan 1<span class=\"_ _8\"></span>15,0 miljoen \u20ac g<span class=\"_ _8\"></span>ebruikt is per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022, zijn ond<span class=\"_ _8\"></span>erhevig </span>aan schuldcon<span class=\"_ _8\"></span>venanten. Voor<span class=\"_ _8\"></span> het volledige j<span class=\"_ _8\"></span>aar 2022 werd<span class=\"_ _8\"></span>en deze schuld<span class=\"_ _8\"></span>convenanten h<span class=\"_ _8\"></span>eronderhandel<span class=\"_ _8\"></span>d en vervange<span class=\"_ _8\"></span>n door een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant<span class=\"ls0 ws0\">, <span class=\"_ _8\"></span></span>waaraan de Gr<span class=\"_ _8\"></span>oep voldaan heeft<span class=\"_ _8\"></span><span class=\"ls17 ws3e\">. Voor </span>2023 is de liqui<span class=\"_ _8\"></span>diteitsconv<span class=\"_ _8\"></span>enant die beha<span class=\"_ _8\"></span>ald moet word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">per 31 maart 20<span class=\"_ _8\"></span>23<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">gedefinie<span class=\"_ _8\"></span>erd als geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalenten <span class=\"_ _8\"></span>plus het niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte gede<span class=\"_ _8\"></span>elte van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>(<span class=\"ff3f\">revolving </span></span></span></span></span></span>credit facility<span class=\"ff3a ls0 ws0\">)<span class=\"ls1f ws43\">, en</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dit bedrag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dient meer dan<span class=\"_ _8\"></span> 200,0 miljoen \u20ac te bedra<span class=\"_ _8\"></span>gen. <span class=\"ls20 ws39\">De</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws38\">leverage</span>-<span class=\"ls1f ws38\">convena<span class=\"_ _8\"></span>nt</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">per 30 juni 2023 en 31 decemb<span class=\"_ _8\"></span>er 2023</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">is gedefinieerd a<span class=\"_ _8\"></span>ls de ratio van de n<span class=\"_ _8\"></span>etto financi<span class=\"_ _8\"></span>\u00eble </span></span>schuldposit<span class=\"_ _8\"></span>ie versus de aan<span class=\"_ _8\"></span>gepaste EBIT<span class=\"_ _8\"></span>DA<span class=\"ls0 ws0\"> </span>over de la<span class=\"_ _8\"></span>atste twaalf<span class=\"_ _8\"></span> maa<span class=\"ws38\">nden<span class=\"ls21 ws3b\">, </span>en </span>deze r<span class=\"_ _8\"></span>atio mag res<span class=\"_ _8\"></span>pectievelijk<span class=\"_ _8\"></span> 4,75 en 3,75 niet ov<span class=\"_ _8\"></span>erschrijde<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Het management<span class=\"_ _8\"></span> heeft gedet<span class=\"_ _8\"></span>ailleerde budg<span class=\"_ _8\"></span>etten en <span class=\"ws38\">kasstr<span class=\"_ _8\"></span>oom</span>progn<span class=\"_ _8\"></span>oses opgesteld,<span class=\"_ _8\"></span> die de strat<span class=\"_ _8\"></span>egie van de Groe<span class=\"_ _8\"></span>p weerspiegele<span class=\"_ _8\"></span>n. Hoewel er b<span class=\"_ _8\"></span>eperkte speelr<span class=\"_ _8\"></span>uimte is om deze co<span class=\"_ _8\"></span>nvenanten t<span class=\"_ _8\"></span>e b<span class=\"ls1f ws4e\">ehalen, is <span class=\"ws4b\">de Venn<span class=\"_ _8\"></span>ootschap</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws4e\">overt<span class=\"_ _8\"></span>uigd dat het aan d<span class=\"_ _8\"></span>e financi\u00eble conv<span class=\"_ _8\"></span>enanten zal vo<span class=\"_ _8\"></span>ldoen, <span class=\"_ _8\"></span>en deze overtuig<span class=\"_ _8\"></span>ing is verst<span class=\"_ _8\"></span>erkt door de result<span class=\"_ _8\"></span>aten tot op heden i<span class=\"_ _8\"></span>n 2023 en de voortgan<span class=\"_ _8\"></span>g in de </span>verkoop van de M<span class=\"_ _8\"></span>exicaanse act<span class=\"_ _8\"></span>iviteiten<span class=\"ls20 ws47\">. De<span class=\"_ _8\"></span> </span>afronding van dez<span class=\"_ _8\"></span>e verkoop<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">wor</span>dt verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in het tweede k<span class=\"_ _8\"></span>wartaal van 2023 e<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">zal<span class=\"ls0 ws0\"> </span></span>gebruik<span class=\"_ _8\"></span>t worden om de t<span class=\"_ _8\"></span>ermijnlenin<span class=\"_ _8\"></span>g (<span class=\"ff3f\">term loan</span><span class=\"ls0 ws0\">) </span>van 2<span class=\"ls0 ws0\">2</span>0,0 miljoen \u20ac t<span class=\"_ _8\"></span>erug te betalen. Bovend<span class=\"_ _8\"></span>ien is de Groep moment<span class=\"_ _8\"></span>eel in overleg met<span class=\"_ _8\"></span> de banken om de verlengi<span class=\"_ _8\"></span>ng van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> (</span><span class=\"ff3f\">revolving credit facility</span><span class=\"ls0 ws0\">) </span>te bespreken, die m<span class=\"_ _8\"></span>omenteel medio 2024 afl<span class=\"_ _8\"></span>oopt, en zal het<span class=\"_ _8\"></span> in dit kader ook voor<span class=\"_ _8\"></span>waarden bespr<span class=\"_ _8\"></span>eken di<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e </span>voldoen aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de financi\u00eble n<span class=\"_ _8\"></span>oden van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.4.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Winstbelastingen </span>De Groep heef<span class=\"_ _8\"></span>t fiscale v<span class=\"_ _8\"></span>erliezen en<span class=\"_ _8\"></span> andere bel<span class=\"_ _8\"></span>astingskred<span class=\"_ _8\"></span>ieten die ge<span class=\"_ _8\"></span>bruikt kunn<span class=\"_ _8\"></span>en worden om t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare <span class=\"_ _8\"></span>winsten t<span class=\"_ _8\"></span>e verrekene<span class=\"_ _8\"></span>n, voornam<span class=\"_ _8\"></span>elijk in Bel<span class=\"_ _8\"></span>gi\u00eb<span class=\"ls0 ws0\">, </span>Frankrijk en S<span class=\"_ _8\"></span>panje voor een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bedrag va<span class=\"_ _8\"></span>n 544,5 miljoen<span class=\"_ _8\"></span> \u20ac per 31 december 20<span class=\"_ _8\"></span>22 (628,0 mil<span class=\"_ _8\"></span>joen \u20ac op 31 dec<span class=\"_ _8\"></span>ember 2021)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span></span>De Europese Com<span class=\"_ _8\"></span>missie (EC) heef<span class=\"_ _8\"></span>t het Belgisch f<span class=\"_ _8\"></span>iscale regime v<span class=\"_ _8\"></span>an \u201cExcess Pr<span class=\"_ _8\"></span>ofit tax Rulings<span class=\"_ _8\"></span>\u201d (EPR) in vraag <span class=\"_ _8\"></span>gesteld. Volg<span class=\"_ _8\"></span>ens de Commiss<span class=\"_ _8\"></span>ie is dit regime <span class=\"_ _8\"></span>een vorm van ong<span class=\"ws38\">e<span class=\"_ _8\"></span>oorloofde<span class=\"_ _8\"></span> </span>staatssteun.<span class=\"_ _8\"></span> Ontex, meer bep<span class=\"_ _8\"></span>aald haar Belgis<span class=\"_ _8\"></span>che dochtervenn<span class=\"_ _8\"></span>ootschap Ontex B<span class=\"_ _8\"></span>V, had een \u201cExcess Prof<span class=\"_ _8\"></span>it Ruling\u201d voor de jare<span class=\"_ _8\"></span>n 20<span class=\"ws38\">11<span class=\"ls0 ws0\">-</span></span>2015.<span class=\"_ _8\"></span> Ontex heeft beroe<span class=\"_ _8\"></span>p aangetekend<span class=\"_ _8\"></span> tegen de EC beslissing.<span class=\"_ _8\"></span> Het Europees <span class=\"_ _8\"></span>Hof van Just<span class=\"_ _8\"></span>itie heeft<span class=\"_ _8\"></span> op 14 februar<span class=\"_ _8\"></span>i 2019 uitsp<span class=\"_ _8\"></span>raak gedaan <span class=\"_ _8\"></span>over de zaak v<span class=\"_ _8\"></span>an de Belgis<span class=\"_ _8\"></span>che Staat t<span class=\"_ _8\"></span>egen de EC en M<span class=\"_ _8\"></span>agnetrol Int<span class=\"_ _8\"></span>ernational t<span class=\"_ _8\"></span>egen de EC.<span class=\"_ _8\"></span> Het Hof vernietigt de <span class=\"_ _8\"></span>beslissing v<span class=\"_ _8\"></span>an de Commiss<span class=\"_ _8\"></span>ie omdat de Com<span class=\"_ _8\"></span>missie het s<span class=\"_ _8\"></span>ysteem van de E<span class=\"_ _8\"></span>PR ten onrecht<span class=\"_ _8\"></span>e als staatsst<span class=\"_ _8\"></span>eun beschouwt<span class=\"_ _8\"></span>. De Euro<span class=\"_ _8\"></span>pese Commiss<span class=\"_ _8\"></span>ie is tegen de <span class=\"_ _8\"></span>beslissing va<span class=\"_ _8\"></span>n het Gerecht in beroep g<span class=\"_ _8\"></span>egaan bij het<span class=\"_ _8\"></span> Europees Hof van Jus<span class=\"_ _8\"></span>titie en in septem<span class=\"_ _8\"></span>ber 2021 heeft<span class=\"_ _8\"></span> het Hof besloten dat<span class=\"_ _8\"></span> de procedure met bet<span class=\"_ _8\"></span>rekking tot de EP<span class=\"_ _8\"></span>R<span class=\"ls0 ws0\">-</span>besl<span class=\"_ _8\"></span>issing moet worde<span class=\"_ _8\"></span>n heropend voo<span class=\"_ _8\"></span>r het Gerecht va<span class=\"_ _8\"></span>n de EU. Wij volgen di<span class=\"_ _8\"></span>t van dicht<span class=\"_ _8\"></span>bij op.<span class=\"ls0 ws0\"> </span>Verder heeft d<span class=\"_ _8\"></span>e Europese Co<span class=\"_ _8\"></span>mmissie in sep<span class=\"_ _8\"></span>tember 2019 fo<span class=\"_ _8\"></span>rmele onderz<span class=\"_ _8\"></span>oeksprocedur<span class=\"_ _8\"></span>es ten aanzie<span class=\"_ _8\"></span>n van elk indiv<span class=\"_ _8\"></span>idueel EPR,<span class=\"_ _8\"></span> met inbegr<span class=\"_ _8\"></span>ip van deze van O<span class=\"_ _8\"></span>ntex, ingeleid,<span class=\"_ _8\"></span> omdat ze van o<span class=\"_ _8\"></span>ordeel is dat elk EPR<span class=\"_ _8\"></span> illegale s<span class=\"_ _8\"></span>taatssteun t<span class=\"_ _8\"></span>oekent, o<span class=\"_ _8\"></span>ok al doet het<span class=\"_ _8\"></span> EPR<span class=\"ls0 ws0\">-</span>systeem<span class=\"_ _8\"></span> dat niet. De f<span class=\"_ _8\"></span>ormele onder<span class=\"_ _8\"></span>zoeksproc<span class=\"_ _8\"></span>edure ten aa<span class=\"_ _8\"></span>nzien van <span class=\"_ _8\"></span>de EPR van Ont<span class=\"_ _8\"></span>ex is lopende<span class=\"_ _8\"></span> en het is on<span class=\"_ _8\"></span>duidelijk wan<span class=\"_ _8\"></span>neer een finale besl<span class=\"_ _8\"></span>issing moet<span class=\"_ _8\"></span> worden verwacht<span class=\"_ _8\"></span>. Ontex zal het<span class=\"_ _8\"></span> recht hebben om<span class=\"_ _8\"></span> beroep aan te tekenen t<span class=\"_ _8\"></span>egen elke besl<span class=\"_ _8\"></span>issing <span class=\"_ _8\"></span><span class=\"ls17 ws20\">di<span class=\"ls0 ws0\">e <span class=\"_ _8\"></span></span></span>zou concl<span class=\"_ _8\"></span>uderen dat Ontex<span class=\"_ _8\"></span> illegale staat<span class=\"_ _8\"></span>ssteun zou verkr<span class=\"_ _8\"></span>egen hebben. Een d<span class=\"_ _8\"></span>ergelijk beroe<span class=\"_ _8\"></span>p zal een zekere<span class=\"_ _8\"></span> tijd in beslag n<span class=\"_ _8\"></span>emen om geho<span class=\"_ _8\"></span>ord te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex had in zijn belas<span class=\"_ _8\"></span>tingsposit<span class=\"_ _8\"></span>ie ten volle rekening g<span class=\"_ _8\"></span>ehouden met de impac<span class=\"_ _8\"></span>t van het feit dat het<span class=\"_ _8\"></span> beroep van de Commissie dat<span class=\"_ _8\"></span> het EPR<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>systeem onwet<span class=\"_ _8\"></span>tige staatss<span class=\"_ _8\"></span>teun vormt, zou slag<span class=\"_ _8\"></span>en. Aangezien de ui<span class=\"_ _8\"></span>tkomst van beid<span class=\"_ _8\"></span>e procedure<span class=\"_ _8\"></span>s nog niet duid<span class=\"_ _8\"></span>elijk is, zal Ont<span class=\"_ _8\"></span>ex momenteel <span class=\"_ _8\"></span>de betreffende <span class=\"_ _8\"></span>voorziening<span class=\"_ _8\"></span>en nog niet l<span class=\"_ _8\"></span>aten vrijv<span class=\"_ _8\"></span>allen.<span class=\"ls0 ws0\"> </span>De Groep heeft s<span class=\"_ _8\"></span>lechts voor 20,<span class=\"_ _8\"></span>6 miljoen \u20ac aan fisc<span class=\"_ _8\"></span>ale verliezen e<span class=\"_ _8\"></span>n andere belast<span class=\"_ _8\"></span>ingskrediet<span class=\"_ _8\"></span>en opgenom<span class=\"_ _8\"></span>en als uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en van de 544,5 mil<span class=\"_ _8\"></span>joen \u20ac vermeld hi<span class=\"_ _8\"></span>erboven. De waardering va<span class=\"_ _8\"></span>n dit actief is afhank<span class=\"_ _8\"></span>elijk van een aant<span class=\"_ _8\"></span>al belangrijk<span class=\"_ _8\"></span>e beoordelin<span class=\"_ _8\"></span>gen met betrekking t<span class=\"_ _8\"></span>ot toekoms<span class=\"_ _8\"></span>tige waarsc<span class=\"_ _8\"></span>hijnlijke bela<span class=\"_ _8\"></span>stbare winst va<span class=\"_ _8\"></span>n verschillen<span class=\"_ _8\"></span>de dochteronder<span class=\"_ _8\"></span>nemingen va<span class=\"_ _8\"></span>n de Groep die act<span class=\"_ _8\"></span>ief zijn in versc<span class=\"_ _8\"></span>hillende rec<span class=\"_ _8\"></span>htsgebieden.<span class=\"_ _8\"></span> Deze schatting<span class=\"_ _8\"></span>en worden zorgv<span class=\"_ _8\"></span>uldig gemaakt<span class=\"_ _8\"></span> en gebaseer<span class=\"_ _8\"></span>d op de kenni<span class=\"_ _8\"></span>s op dat moment.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep maak<span class=\"_ _8\"></span>t gebruik van signif<span class=\"_ _8\"></span>icante be<span class=\"_ _8\"></span>oordelingen in <span class=\"_ _8\"></span>het bepalen va<span class=\"_ _8\"></span>n onzekerheden ov<span class=\"_ _8\"></span>er fiscale beh<span class=\"_ _8\"></span>andelingen.<span class=\"_ _8\"></span> Gezien de Groep in een co<span class=\"_ _8\"></span>mplexe multin<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span>tionale omgevi<span class=\"_ _8\"></span>ng actief is,<span class=\"_ _8\"></span> oordeelt ze of <span class=\"_ _8\"></span>bepaalde onze<span class=\"_ _8\"></span>kere belastin<span class=\"_ _8\"></span>gvoorzieni<span class=\"_ _8\"></span>ngen moeten opg<span class=\"_ _8\"></span>enomen worde<span class=\"_ _8\"></span>n in de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening (op basis<span class=\"_ _8\"></span> van de vereist<span class=\"_ _8\"></span>en van IFRIC 23)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.4.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Bedrijfscombinaties<span class=\"ls0 ws0\"> </span>Voor bedrijfsc<span class=\"_ _8\"></span>ombinaties di<span class=\"_ _8\"></span>ent de Groep vero<span class=\"_ _8\"></span>nderstelli<span class=\"_ _8\"></span>ngen en inschat<span class=\"_ _8\"></span>tingen te mak<span class=\"_ _8\"></span>en om de toewijzin<span class=\"_ _8\"></span>g van de aankoop<span class=\"_ _8\"></span>prijs van<span class=\"ls0 ws0\"> </span>de over<span class=\"_ _8\"></span>genomen activit<span class=\"_ _8\"></span>eit te kunne<span class=\"_ _8\"></span>n bepalen. Ten<span class=\"_ _8\"></span>einde d<span class=\"ls21 ws129\">it te </span>doen, moet de G<span class=\"_ _8\"></span>roep op overname<span class=\"_ _8\"></span>datum de re\u00ebl<span class=\"_ _8\"></span>e waarde bepa<span class=\"_ _8\"></span>len van de identi<span class=\"_ _8\"></span>ficeerbare<span class=\"_ _8\"></span> verworven act<span class=\"_ _8\"></span>iva en de aang<span class=\"_ _8\"></span>egane verplic<span class=\"_ _8\"></span>htinge<span class=\"_ _8\"></span>n. Deze veronder<span class=\"_ _8\"></span>stellingen<span class=\"_ _8\"></span> en inschattin<span class=\"_ _8\"></span>gen hebben<span class=\"_ _8\"></span> een impact op de be<span class=\"_ _8\"></span>dragen van de act<span class=\"_ _8\"></span>iva en verplicht<span class=\"_ _8\"></span>ingen die worde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>op<span class=\"_ _8\"></span>genomen in de bala<span class=\"_ _8\"></span>ns op overname<span class=\"_ _8\"></span>datum. Bovendi<span class=\"_ _8\"></span>en vereisen de b<span class=\"_ _8\"></span>epaling van de ver<span class=\"_ _8\"></span>wachte gebru<span class=\"_ _8\"></span>iksduur van <span class=\"_ _8\"></span>de verworven mat<span class=\"_ _8\"></span>eri\u00eble vaste act<span class=\"_ _8\"></span>iva, de identific<span class=\"_ _8\"></span>atie van ander<span class=\"_ _8\"></span>e immateri\u00eble a<span class=\"_ _8\"></span>ctiva en de bepalin<span class=\"_ _8\"></span>g van hetzij<span class=\"_ _8\"></span> onbeperkte of beper<span class=\"_ _8\"></span>kte gebruiks<span class=\"_ _8\"></span>duur van<span class=\"ls0 ws0\"> </span>andere imm<span class=\"_ _8\"></span>ateri\u00eble act<span class=\"_ _8\"></span>iva, een aanzienl<span class=\"_ _8\"></span>ijke graad van insc<span class=\"_ _8\"></span>hatting en zal d<span class=\"_ _8\"></span>it een impact hebb<span class=\"_ _8\"></span>en op de winst of<span class=\"_ _8\"></span> verlies van de Groe<span class=\"_ _8\"></span>p.<span class=\"fcd ls0 ws0\"> </span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Personeelsbeloningen  </span>De boekwaard<span class=\"_ _8\"></span>e van de verplicht<span class=\"_ _8\"></span>ingen van de Groep m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot personeelsbel<span class=\"_ _8\"></span>oningen wordt be<span class=\"_ _8\"></span>paald op een act<span class=\"_ _8\"></span>uari\u00eble basis<span class=\"_ _8\"></span> rekening houd<span class=\"_ _8\"></span>ende met bepaald<span class=\"_ _8\"></span>e veronders<span class=\"_ _8\"></span>tellingen. E<span class=\"_ _8\"></span>en van de belangr<span class=\"_ _8\"></span>ijkste toeg<span class=\"_ _8\"></span>epaste veronder<span class=\"_ _8\"></span>stellingen bi<span class=\"_ _8\"></span>j de bepaling v<span class=\"_ _8\"></span>an de nett<span class=\"_ _8\"></span>o kosten van de toe<span class=\"_ _8\"></span>gekende belo<span class=\"_ _8\"></span>ningen is de dis<span class=\"_ _8\"></span>conter<span class=\"_ _8\"></span>ingsvoet. Elk<span class=\"_ _8\"></span>e wijziging v<span class=\"_ _8\"></span>an deze ver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>g zal van invloed zijn o<span class=\"_ _8\"></span>p de boekwaarde v<span class=\"_ _8\"></span>an deze verplicht<span class=\"_ _8\"></span>in<span class=\"ws38\">gen. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is afha<span class=\"_ _8\"></span>nkelijk van de l<span class=\"_ _8\"></span>ooptijd van de b<span class=\"_ _8\"></span>eloning, d.<span class=\"_ _8\"></span>w.z. de gemiddel<span class=\"_ _8\"></span>de looptijd van d<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span>en, gewoge<span class=\"_ _8\"></span>n met de contan<span class=\"_ _8\"></span>te waarde van de kos<span class=\"_ _8\"></span>ten verbond<span class=\"_ _8\"></span>en aan deze overeenk<span class=\"_ _8\"></span>omsten. Volg<span class=\"_ _8\"></span>ens IAS 19 moet de dis<span class=\"_ _8\"></span>conteringsvo<span class=\"_ _8\"></span>et overeenkom<span class=\"_ _8\"></span>en met het marktr<span class=\"_ _8\"></span>endement van bedr<span class=\"_ _8\"></span>ijfsobligat<span class=\"_ _8\"></span>ies van hoge kw<span class=\"_ _8\"></span>aliteit en die een v<span class=\"_ _8\"></span>ergelijkbar<span class=\"_ _8\"></span>e looptijd he<span class=\"_ _8\"></span>bben als deze van de opg<span class=\"_ _8\"></span>enomen beloni<span class=\"_ _8\"></span>ngen en in deze<span class=\"_ _8\"></span>lfde valut<span class=\"_ _8\"></span>a. <span class=\"fcd ls0 ws0\"> </span>7.4.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>Voor de toerek<span class=\"_ _8\"></span>ening van de volum<span class=\"_ _8\"></span>ekortingen (<span class=\"_ _8\"></span>aan klanten en van l<span class=\"_ _8\"></span>everanciers<span class=\"_ _8\"></span>) wordt gebruik g<span class=\"_ _8\"></span>emaakt van <span class=\"ws38\">enige<span class=\"ls0 ws0\"> </span></span>b<span class=\"_ _8\"></span>eoordeli<span class=\"_ _8\"></span>ngen met betrekki<span class=\"_ _8\"></span>ng tot het effec<span class=\"_ _8\"></span>t van commerci\u00ebl<span class=\"_ _8\"></span>e beslissingen d<span class=\"_ _8\"></span>ie de finale te ont<span class=\"_ _8\"></span>vangen of te verk<span class=\"_ _8\"></span>rijgen korti<span class=\"_ _8\"></span>ngen zullen be\u00efn<span class=\"_ _8\"></span>vloeden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Voor verkoop aangehouden groep van activa die wordt afgestoten en b</span></span><span class=\"ws35\">e\u00eb<span class=\"_ _1\"></span>indigde bedrij<span class=\"_ _1\"></span>fsactiviteiten<span class=\"ls0 ws0\"> </span></span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 werd beves<span class=\"_ _8\"></span>tigd, kondi<span class=\"_ _8\"></span>gde de Groep a<span class=\"_ _8\"></span>an dat het desi<span class=\"_ _8\"></span>nves<span class=\"_ _8\"></span>teringsoppor<span class=\"_ _8\"></span>tuniteiten z<span class=\"_ _8\"></span>al nastreven v<span class=\"_ _8\"></span>oor de activi<span class=\"_ _8\"></span>teiten in de \"Emergin<span class=\"_ _8\"></span>g Markets\". <span class=\"ls0 ws0\"> </span>De \"Emergin<span class=\"ls1f ws4f\">g Market<span class=\"_ _8\"></span>s\" worden voor<span class=\"_ _8\"></span>namelijk gedrev<span class=\"_ _8\"></span>en door eigen merk<span class=\"_ _8\"></span>en en omvatten i<span class=\"_ _8\"></span>n hoofdzaak de<span class=\"_ _8\"></span> Centraal<span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-</span>Am<span class=\"_ _8\"></span>erikaanse act<span class=\"_ _8\"></span>iviteiten, als<span class=\"_ _8\"></span>ook die in het<span class=\"_ _8\"></span> Midden<span class=\"ls0 ws0\">-</span>Oosten en Af<span class=\"_ _8\"></span>rika. </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassif<span class=\"_ _8\"></span>iceerd als ee<span class=\"_ _8\"></span>n groep activa die w<span class=\"_ _8\"></span>ordt afgestot<span class=\"_ _8\"></span>en, aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op, en afzonderl<span class=\"_ _8\"></span>ijk gepresenteer<span class=\"_ _8\"></span>d in de balans. <span class=\"ls0 ws0\"> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestoten) gec<span class=\"_ _8\"></span>lassificeer<span class=\"_ _8\"></span>d als aangehoud<span class=\"_ _8\"></span>en voor verkoop wo<span class=\"_ _8\"></span>rden gewaardeer<span class=\"_ _8\"></span>d tegen de laagste waar<span class=\"_ _8\"></span>de van hun vorige boekwaar<span class=\"_ _8\"></span>de en hun re\u00ebl<span class=\"_ _8\"></span>e waarde minus de v<span class=\"_ _8\"></span>erkoopkosten.<span class=\"_ _8\"></span> Elk verschil<span class=\"_ _8\"></span> tussen de boekwaar<span class=\"_ _8\"></span>de en de re\u00eble waarde verm<span class=\"_ _8\"></span>inderd met de ver<span class=\"_ _8\"></span>koopkosten wordt<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en als een bijzonder wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringsverlies<span class=\"_ _8\"></span>. Op <span class=\"_ _8\"></span><span class=\"ls0 ws0\">31 <span class=\"_ _8\"></span></span>decem<span class=\"_ _8\"></span>ber<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws49\">202<span class=\"_ _8\"></span>2 worden de be\u00ebin<span class=\"_ _8\"></span>digde KGE'<span class=\"_ _8\"></span>s (activa aangehou<span class=\"_ _8\"></span>den voor verko<span class=\"_ _8\"></span>op) gewaardeer<span class=\"_ _8\"></span>d tegen hun<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>geschatte<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws49\">re\u00eble waarde vermin<span class=\"_ _8\"></span>derd met de ver<span class=\"_ _8\"></span>koopkosten. D<span class=\"_ _8\"></span>e afschrijving </span>van die activ<span class=\"_ _8\"></span>a wordt stop<span class=\"_ _8\"></span>gezet vanaf h<span class=\"_ _8\"></span>un classif<span class=\"_ _8\"></span>icatie als aa<span class=\"_ _8\"></span>ngehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De geconsolid<span class=\"_ _8\"></span>eerde balans<span class=\"_ _8\"></span>en van voorgaa<span class=\"_ _8\"></span>nde perio<span class=\"_ _8\"></span>des worden ni<span class=\"_ _8\"></span>et herwerkt <span class=\"_ _8\"></span>om de nieuwe <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span>e van een vast a<span class=\"_ _8\"></span>ctief (of groep <span class=\"_ _8\"></span>activa die word<span class=\"_ _8\"></span>t afgestoten) al<span class=\"_ _8\"></span>s aangehoude<span class=\"_ _8\"></span>n voor verkoop w<span class=\"_ _8\"></span>eer te geven.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Act<span class=\"_ _8\"></span>iviteiten <span class=\"_ _1\"></span>in Rusland<span class=\"ls0 ws0\"> </span></span>De Groep volgt de ont<span class=\"_ _8\"></span>wikkelingen in h<span class=\"_ _8\"></span>et conflict tus<span class=\"_ _8\"></span>sen Rusland en Oekra\u00ef<span class=\"_ _8\"></span>ne op de voet, aangezi<span class=\"_ _8\"></span>en dit het verm<span class=\"_ _8\"></span>ogen van Ontex om in dez<span class=\"_ _8\"></span>e regio's te oper<span class=\"_ _8\"></span><span class=\"ws38\">eren<span class=\"ls0 ws0\">, </span></span>v<span class=\"_ _8\"></span>erstoort. O<span class=\"_ _8\"></span>ntex concentreert<span class=\"_ _8\"></span> zich in de eerste plaat<span class=\"_ _8\"></span>s op de veiligheid v<span class=\"_ _8\"></span>an zijn werknemers<span class=\"_ _8\"></span> en de Groep verleent de no<span class=\"_ _8\"></span>dige steun.<span class=\"_ _8\"></span> Ontex heeft verk<span class=\"_ _8\"></span>oop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en m<span class=\"_ _8\"></span>arketingkant<span class=\"_ _8\"></span>oren in Rusland en O<span class=\"_ _8\"></span>ekra\u00efne en een produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">-</span>eenheid in Nog<span class=\"_ _8\"></span>insk, nabij Mos<span class=\"_ _8\"></span>kou. <span class=\"ls0 ws0\"> </span>In 2022 genereerd<span class=\"_ _8\"></span>e de Groep ongeveer<span class=\"_ _8\"></span> 157<span class=\"ls21 ws3b\">,2<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>miljoen \u20ac omzet in Ruslan<span class=\"_ _8\"></span>d. De vaste activa in R<span class=\"_ _8\"></span>usland vertegenw<span class=\"_ _8\"></span>oordigen ongev<span class=\"_ _8\"></span>eer 2<span class=\"ws38\">7,<span class=\"_ _8\"></span><span class=\"ls20 ws14c\">8 milj</span></span>oen \u20ac van de geconsoli<span class=\"_ _8\"></span>deerde vast<span class=\"_ _8\"></span>e activa, waaronder voo<span class=\"_ _8\"></span>rnamelijk mach<span class=\"_ _8\"></span>ines en recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebr<span class=\"_ _8\"></span>uik activa (gele<span class=\"_ _8\"></span>asde producti<span class=\"_ _8\"></span>efaciliteit<span class=\"_ _8\"></span>en). De produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en handelsact<span class=\"_ _8\"></span>iviteiten wor<span class=\"_ _8\"></span>den voortgez<span class=\"_ _8\"></span>et aangezien de Rus<span class=\"_ _8\"></span>sische Ontex<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls20 ws39\">activiteit</span> </span>essenti\u00eble v<span class=\"_ _8\"></span>erzorgingspr<span class=\"_ _8\"></span>oducten levert<span class=\"_ _8\"></span>, maar deze zijn st<span class=\"_ _8\"></span>erk afhankelijk<span class=\"_ _8\"></span> van de leverin<span class=\"_ _8\"></span>g van de nodige <span class=\"_ _8\"></span>grondstoffen <span class=\"_ _8\"></span>en hulpbronn<span class=\"_ _8\"></span>en aan de lokale pr<span class=\"_ _8\"></span>odu<span class=\"ls21 ws3b\">ctiefaciliteit. <span class=\"ls0 ws0\"> </span></span>Vanaf het begi<span class=\"_ _8\"></span>n van de invasi<span class=\"_ _8\"></span>e van Oekra\u00efn<span class=\"_ _8\"></span>e door Rusland<span class=\"_ _8\"></span> heeft Ontex st<span class=\"_ _8\"></span>renge voorwa<span class=\"_ _8\"></span>arden gesteld a<span class=\"_ _8\"></span>an de voortzet<span class=\"_ _8\"></span>ting va<span class=\"_ _8\"></span>n zijn acti<span class=\"_ _8\"></span>viteiten in Rus<span class=\"_ _8\"></span>land, waarond<span class=\"_ _8\"></span>er een invest<span class=\"_ _8\"></span>eringsstop,<span class=\"_ _8\"></span> een stop op de expor<span class=\"_ _8\"></span>t uit Rusland en de aanp<span class=\"_ _8\"></span>assing aan de w<span class=\"_ _8\"></span>ijzigende econ<span class=\"_ _8\"></span>omische sa<span class=\"_ _8\"></span>ncties en verst<span class=\"_ _8\"></span>oringen van d<span class=\"_ _8\"></span>e bevoorradin<span class=\"_ _8\"></span>g. We<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hebbe<span class=\"_ _8\"></span>n ons bedrijfsmod<span class=\"_ _8\"></span>el aangepast<span class=\"_ _8\"></span> om te voldoen aan de veranderen<span class=\"_ _8\"></span>de regelgeving inz<span class=\"_ _8\"></span>ake economisc<span class=\"_ _8\"></span>he sancties. Dit heeft<span class=\"_ _8\"></span> geleid tot de toenem<span class=\"_ _8\"></span>ende autonomi<span class=\"_ _8\"></span>e van de meeste lokale acti<span class=\"_ _8\"></span>vite<span class=\"_ _8\"></span>iten in Rusland binne<span class=\"_ _8\"></span>n een door de groep gedefin<span class=\"_ _8\"></span>ieerd kader, waarbi<span class=\"_ _8\"></span>j de normen van<span class=\"_ _8\"></span> Ontex inzake k<span class=\"_ _8\"></span>waliteit, veili<span class=\"_ _8\"></span>gheid, f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>controles, rap<span class=\"_ _8\"></span>portering en do<span class=\"_ _8\"></span>elstellingen <span class=\"_ _8\"></span>nageleefd ku<span class=\"_ _8\"></span>nnen blijven wor<span class=\"_ _8\"></span>den. <span class=\"ls0 ws0\"> </span>Aangezien de <span class=\"_ _8\"></span>continu\u00eft<span class=\"_ _8\"></span>eit van de acti<span class=\"_ _8\"></span>viteiten en d<span class=\"_ _8\"></span>e bijbehor<span class=\"_ _8\"></span>ende financi<span class=\"_ _8\"></span>\u00eble transac<span class=\"_ _8\"></span>ties, in het<span class=\"_ _8\"></span> kader van de w<span class=\"_ _8\"></span>ijzigende<span class=\"_ _8\"></span> sancties<span class=\"_ _8\"></span>, met enig<span class=\"_ _8\"></span>e onzekerh<span class=\"_ _8\"></span>eid blijft om<span class=\"_ _8\"></span>geven worden,<span class=\"_ _8\"></span> heeft de <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep </span>besloten om ee<span class=\"_ _8\"></span>n deel van de good<span class=\"_ _8\"></span>will die aan de Rus<span class=\"_ _8\"></span>sische act<span class=\"_ _8\"></span>iviteiten is t<span class=\"_ _8\"></span>oegeschreven,<span class=\"_ _8\"></span> af te splitsen en v<span class=\"_ _8\"></span>ervolgens af t<span class=\"_ _8\"></span>e waarderen <span class=\"_ _8\"></span>voor een bedra<span class=\"_ _8\"></span>g van 84,1 miljoen \u20ac (<span class=\"_ _8\"></span>zie toeli<span class=\"_ _8\"></span>chting 7.9.)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>.7.5.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">FINANCI\u00cbLE INSTR<span class=\"_ _8\"></span>UMENTEN EN FINANCIEEL RISICO<span class=\"_ _8\"></span>BEHEER</span> </span>7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>7.5.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Financi\u00eble risicofactoren <span class=\"ls0 ws0\"> </span></span>De activiteit<span class=\"_ _8\"></span>en van de Groep zijn bl<span class=\"_ _8\"></span>ootgesteld a<span class=\"_ _8\"></span>an een versche<span class=\"_ _8\"></span>idenheid van f<span class=\"_ _8\"></span>inanci\u00eble ris<span class=\"_ _8\"></span>ico\u2019s: marktri<span class=\"_ _8\"></span>sico (waaron<span class=\"_ _8\"></span>der valutarisic<span class=\"_ _8\"></span>o, renterisic<span class=\"_ _8\"></span>o en grondstoff<span class=\"_ _8\"></span>enprijsris<span class=\"_ _8\"></span>ico), kredi<span class=\"_ _8\"></span>etrisico en liquiditeitsrisic<span class=\"_ _8\"></span>o<span class=\"ls0 ws0\">. </span>Sinds het jaar<span class=\"_ _8\"></span>einde zijn er g<span class=\"_ _8\"></span>een wijziginge<span class=\"_ _8\"></span>n geweest op het<span class=\"_ _8\"></span> gebied van ris<span class=\"_ _8\"></span>icobeheer en o<span class=\"_ _8\"></span>ok niet in het ris<span class=\"_ _8\"></span>icobeheerbel<span class=\"_ _8\"></span><span class=\"ls20 ws39\">eid<span class=\"ls0 ws0\">. </span></span>7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>7.5.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Prijsrisico (grondstoffen) </span> </span>De Groep is to<span class=\"_ _8\"></span>t op zekere ho<span class=\"_ _8\"></span>ogte blootgest<span class=\"_ _8\"></span>eld aan de fl<span class=\"_ _8\"></span>uctuaties va<span class=\"_ _8\"></span>n de oliepri<span class=\"_ _8\"></span>js omdat bepaal<span class=\"_ _8\"></span>de grondstof<span class=\"_ _8\"></span>fen die gebr<span class=\"_ _8\"></span>uikt worden i<span class=\"_ _8\"></span>n de productie<span class=\"_ _8\"></span> vervaardig<span class=\"_ _8\"></span>d zijn uit<span class=\"_ _8\"></span> oliederiv<span class=\"_ _8\"></span>aten. Deze omvatten lijm<span class=\"_ _8\"></span>en, polyethy<span class=\"_ _8\"></span>leen, propyle<span class=\"_ _8\"></span>en en polypropy<span class=\"_ _8\"></span>leen.<span class=\"ls0 ws0\"> </span>Met betrekkin<span class=\"_ _8\"></span>g tot onze bloot<span class=\"_ _8\"></span>stelling aan de <span class=\"_ _8\"></span>pulp<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en propyl<span class=\"_ _8\"></span>eenprijzen hee<span class=\"_ _8\"></span>ft de Groep ov<span class=\"_ _8\"></span>ereenkomsten <span class=\"_ _8\"></span>afgesloten met<span class=\"_ _8\"></span> bepaalde pulp<span class=\"_ _8\"></span>leveranciers<span class=\"_ _8\"></span> die onze bloot<span class=\"_ _8\"></span>stelling a<span class=\"_ _8\"></span>an de volatil<span class=\"_ _8\"></span>iteit van<span class=\"_ _8\"></span> de pulpprijz<span class=\"_ _8\"></span>en beperken. D<span class=\"_ _8\"></span>e Groep besloot<span class=\"_ _8\"></span> ook om een deel<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van de propy<span class=\"_ _8\"></span>leen<span class=\"ls0 ws0\">-</span>, polypro<span class=\"_ _8\"></span>pyleen<span class=\"ls0 ws0\">- </span><span class=\"ws57\">en polyet<span class=\"_ _8\"></span>hyleen<span class=\"ws38\">blo<span class=\"_ _8\"></span>otstelling </span></span>i<span class=\"_ _8\"></span>n te dekken in 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>Termijncont<span class=\"_ _8\"></span>racten ter af<span class=\"_ _8\"></span>dekking van het gr<span class=\"_ _8\"></span>ondstoffen<span class=\"_ _8\"></span>prijsrisico wor<span class=\"_ _8\"></span>den maandel<span class=\"_ _8\"></span>ijks ge\u00ebvalu<span class=\"_ _8\"></span>eerd en moge<span class=\"_ _8\"></span>lijks uitgev<span class=\"_ _8\"></span>oerd. Termijnc<span class=\"_ _8\"></span>ontracten word<span class=\"_ _8\"></span>en aangegaan v<span class=\"_ _8\"></span>oor een toekoms<span class=\"_ _8\"></span>tige periode<span class=\"_ _8\"></span> van 12 maanden en d<span class=\"_ _8\"></span>ekken de maan<span class=\"_ _8\"></span>delijkse v<span class=\"_ _8\"></span>erwachte bloot<span class=\"_ _8\"></span>stelling af. Het<span class=\"_ _8\"></span> totale in 2022 afged<span class=\"_ _8\"></span>ekte nominale be<span class=\"_ _8\"></span>drag bedroeg 36,<span class=\"_ _8\"></span>6 m<span class=\"_ _8\"></span>iljoen \u20ac, en diend<span class=\"_ _8\"></span>e voor het indekk<span class=\"_ _8\"></span>en van propyl<span class=\"_ _8\"></span>een (15,7 miljoen \u20ac), poly<span class=\"_ _8\"></span>propyleen (14,<span class=\"_ _8\"></span>5 miljoen \u20ac) en<span class=\"_ _8\"></span> LDPE (6,4 miljoen \u20ac).<span class=\"_ _8\"></span> De gemiddeld<span class=\"_ _8\"></span>e afgedekte koers v<span class=\"_ _8\"></span>oor 2022 bedroe<span class=\"_ _8\"></span>g <span class=\"ws38\">voor </span>pr<span class=\"_ _8\"></span>opyleen (1.15<span class=\"_ _8\"></span>4 <span class=\"ls0 ws0\">\u20ac<span class=\"ls21 ws3b\">/ton),</span> </span><span class=\"ws38\">voor<span class=\"ls0 ws0\"> </span></span>polypro<span class=\"_ _8\"></span>pyleen (2.085 <span class=\"ls0 ws0\">\u20ac</span>/<span class=\"_ _8\"></span>ton) en <span class=\"ls17 ws20\">voor </span>LDPE (2.232 <span class=\"ls0 ws0\">\u20ac</span><span class=\"ws38\">/<span class=\"_ _8\"></span>ton).<span class=\"ls0 ws0\"> </span></span>De netto impa<span class=\"_ _8\"></span>ct op de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresult<span class=\"_ _8\"></span>aat voor 2022 was e<span class=\"_ _8\"></span>en verlies van 2,<span class=\"_ _8\"></span>3 miljoen \u20ac. Eenz<span class=\"_ _8\"></span>elfde bedrag we<span class=\"_ _8\"></span>rd geherclass<span class=\"_ _8\"></span>ificeerd naar<span class=\"_ _8\"></span> de resultatenr<span class=\"_ _8\"></span>ekenin<span class=\"_ _8\"></span>g (winst) gedurende 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>7.5.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Risico verbonden aan eigen<span class=\"ls0 ws0\">-ver<span class=\"_ _1\"></span>mogensinstrumenten </span></span>Als gevolg van<span class=\"_ _8\"></span> de uitgifte v<span class=\"_ _8\"></span>an aandelenopt<span class=\"_ _8\"></span>ies, RSU\u2019s en P<span class=\"_ _8\"></span>SU\u2019s als onder<span class=\"_ _8\"></span>deel van op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde LTIP overeenk<span class=\"_ _8\"></span>omsten (zi<span class=\"_ _8\"></span>e toelichting 7.<span class=\"_ _8\"></span>28. voor meer<span class=\"_ _8\"></span> details over de<span class=\"_ _8\"></span>ze plannen),<span class=\"_ _8\"></span> is de Groep bl<span class=\"_ _8\"></span>ootgesteld <span class=\"_ _8\"></span>aan schommelin<span class=\"_ _8\"></span>gen in de beurs<span class=\"_ _8\"></span>koers van d<span class=\"_ _8\"></span>e aandelen van <span class=\"_ _8\"></span>de Groep. De Ra<span class=\"_ _8\"></span>ad van Best<span class=\"_ _8\"></span>uur van de Groe<span class=\"_ _8\"></span>p heeft op 1 j<span class=\"_ _8\"></span>uni 2015 beslis<span class=\"_ _8\"></span>t tot voll<span class=\"_ _8\"></span>edige inde<span class=\"_ _8\"></span>kking door<span class=\"_ _8\"></span> middel van e<span class=\"_ _8\"></span>en \u2018total ret<span class=\"_ _8\"></span>urn swap\u2019. Het<span class=\"_ _8\"></span> doel van dit<span class=\"_ _8\"></span> financieel i<span class=\"_ _8\"></span>nstrument is<span class=\"_ _8\"></span> om een stijgin<span class=\"_ _8\"></span>g van de aand<span class=\"_ _8\"></span>elenkoers en <span class=\"_ _8\"></span>het negat<span class=\"_ _8\"></span>ieve effec<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hiervan op<span class=\"_ _8\"></span> toekomstige k<span class=\"_ _8\"></span>asstromen m<span class=\"_ _8\"></span>et betrekki<span class=\"_ _8\"></span>ng tot op aandele<span class=\"_ _8\"></span>n gebaseerde bet<span class=\"_ _8\"></span>alingen in t<span class=\"_ _8\"></span>e dekken.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t een Total <span class=\"ls0 ws0\">R</span><span class=\"ws38\">et<span class=\"_ _8\"></span>urn <span class=\"_ _8\"></span><span class=\"ls0 ws0\">S</span></span>wap (\u201cTR<span class=\"_ _8\"></span>S\u201d) overeenko<span class=\"_ _8\"></span>mst afgeslote<span class=\"_ _8\"></span>n met een finan<span class=\"_ _8\"></span>ci\u00eble inste<span class=\"_ _8\"></span>lling om de blo<span class=\"_ _8\"></span>otstelling a<span class=\"_ _8\"></span>an de schommel<span class=\"_ _8\"></span>ingen in de <span class=\"_ _8\"></span>beurskoers v<span class=\"_ _8\"></span>an de aandele<span class=\"_ _8\"></span>n die deel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>uitmaken van de opti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-<span class=\"ws116\">, RSU en PSU</span>-</span>plannen te beheren z<span class=\"_ _8\"></span>oals weergegev<span class=\"_ _8\"></span>en in toelichting 7.<span class=\"_ _8\"></span>28. Onder dez<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span> zal de Groep interes<span class=\"_ _8\"></span>t betalen aan de f<span class=\"_ _8\"></span>inanc<span class=\"_ _8\"></span><span class=\"ls20 ws12c\">i\u00eble instelling. Bij het<span class=\"_ _8\"></span> </span>afwikkelen v<span class=\"_ _8\"></span>an de TRS, za<span class=\"_ _8\"></span>l de Groep de on<span class=\"_ _8\"></span>derliggen<span class=\"_ _8\"></span>de aandelen ont<span class=\"_ _8\"></span>vangen di<span class=\"_ _8\"></span>e worden toeg<span class=\"_ _8\"></span>ekend aan de b<span class=\"_ _8\"></span>egunstigde<span class=\"_ _8\"></span>n van de aand<span class=\"_ _8\"></span>elenopties,<span class=\"_ _8\"></span> RSU\u2019s of PS<span class=\"_ _8\"></span>U\u2019s bij uito<span class=\"_ _8\"></span>efening. O<span class=\"_ _8\"></span>p deze manier dekt de Gr<span class=\"_ _8\"></span>oep het risico in wanneer de aan<span class=\"_ _8\"></span>delenkoers<span class=\"_ _8\"></span> zou stijgen als aandel<span class=\"_ _8\"></span>en moeten uitgegev<span class=\"_ _8\"></span>en worden op mom<span class=\"_ _8\"></span>ent van uitoefeni<span class=\"_ _8\"></span>ng door de beguns<span class=\"_ _8\"></span>tigden v<span class=\"_ _8\"></span>an hun opties/RSU\u2019s<span class=\"_ _8\"></span>/PSU\u2019s. De aan<span class=\"_ _8\"></span>delen die in deze cont<span class=\"_ _8\"></span>ext worden gekoc<span class=\"_ _8\"></span>ht, worden opgenom<span class=\"_ _8\"></span>en als een vermind<span class=\"_ _8\"></span>ering van het eigen ver<span class=\"_ _8\"></span>mogen van de Groep aa<span class=\"_ _8\"></span>n de uitoefenprijs<span class=\"_ _8\"></span> op het moment van het aanga<span class=\"_ _8\"></span>an van de TRS over<span class=\"_ _8\"></span>eenkomst.<span class=\"_ _8\"></span> Gezien de Groep f<span class=\"_ _8\"></span>ysieke<span class=\"ls0 ws0\"> </span>l<span class=\"_ _8\"></span>evering doet<span class=\"_ _8\"></span> van de aandel<span class=\"_ _8\"></span>en op het moment<span class=\"_ _8\"></span> van de afwikk<span class=\"_ _8\"></span>eling van de TR<span class=\"_ _8\"></span>S (geen netto <span class=\"_ _8\"></span>afwikkelin<span class=\"_ _8\"></span>g), voldoet de T<span class=\"_ _8\"></span>RS niet aan de nor<span class=\"_ _8\"></span>m van de financi<span class=\"_ _8\"></span>\u00eble instrumen<span class=\"_ _8\"></span>ten zoals vast<span class=\"_ _8\"></span>gelegd in I<span class=\"_ _8\"></span>AS 32 / IFRS<span class=\"_ _8\"></span> 9. Daarom moet de T<span class=\"_ _8\"></span>RS dan ook niet<span class=\"_ _8\"></span> geherwaardeer<span class=\"_ _8\"></span>d worden aan re\u00ebl<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span> op elk rapporter<span class=\"_ _8\"></span>ingsdatum.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het bestaand<span class=\"_ _8\"></span>e programma werd ni<span class=\"_ _8\"></span>et hernieuwd ge<span class=\"_ _8\"></span>durende 2022 en b<span class=\"_ _8\"></span>ijgevolg zij<span class=\"_ _8\"></span>n alle eigen aa<span class=\"_ _8\"></span>ndelen nu in het<span class=\"_ _8\"></span> bezit van de Groe<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\">. </span>7.5.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">K<span class=\"_ _8\"></span>redietrisico </span> </span>Het kredietr<span class=\"_ _8\"></span>isico wordt beh<span class=\"_ _8\"></span>eerd op het niv<span class=\"_ _8\"></span>eau van de Gr<span class=\"_ _8\"></span>oep. Krediet<span class=\"_ _8\"></span>risico komt<span class=\"_ _8\"></span> voort uit geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivale<span class=\"_ _8\"></span>nten, afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instrumente<span class=\"_ _8\"></span>n en deposito<span class=\"_ _8\"></span>\u2019s bij banken <span class=\"_ _8\"></span>en financi\u00eble ins<span class=\"_ _8\"></span>tellingen,<span class=\"_ _8\"></span> alsmede kredi<span class=\"_ _8\"></span>etblootst<span class=\"_ _8\"></span>elling aan bedr<span class=\"_ _8\"></span>ijfsklanten,<span class=\"_ _8\"></span> met inbegrip va<span class=\"_ _8\"></span>n uitstaande v<span class=\"_ _8\"></span>orderingen en t<span class=\"_ _8\"></span>oegeze<span class=\"_ _8\"></span>gde transact<span class=\"_ _8\"></span>ies. De Groep be<span class=\"_ _8\"></span>oordeelt de kr<span class=\"_ _8\"></span>edietwaar<span class=\"_ _8\"></span>digheid van de klant, rekenin<span class=\"_ _8\"></span>g houdend met<span class=\"_ _8\"></span> diens financi\u00ebl<span class=\"_ _8\"></span>e positie, ervar<span class=\"_ _8\"></span>ingen uit het ver<span class=\"_ _8\"></span>leden en ander<span class=\"_ _8\"></span>e factoren op bas<span class=\"_ _8\"></span>is waarvan in<span class=\"_ _8\"></span>dividue<span class=\"_ _8\"></span>le risicolim<span class=\"_ _8\"></span>ieten worden inges<span class=\"_ _8\"></span>teld confo<span class=\"_ _8\"></span>rm de door bedrijfsle<span class=\"_ _8\"></span>iders vastgest<span class=\"_ _8\"></span>elde grenzen.<span class=\"_ _8\"></span> Historische wan<span class=\"_ _8\"></span>betalingen waren la<span class=\"_ _8\"></span>ger dan 1% in 2022 en 2021. Hande<span class=\"_ _8\"></span>lsvordering<span class=\"_ _8\"></span>en zijn versprei<span class=\"_ _8\"></span>d over verschill<span class=\"_ _8\"></span>ende landen en tegen<span class=\"_ _8\"></span>partijen en er bestaat geen gr<span class=\"_ _8\"></span>ote concentrat<span class=\"_ _8\"></span>ie met \u00e9\u00e9n of enk<span class=\"_ _8\"></span>ele tegenpart<span class=\"_ _8\"></span>ijen.<span class=\"ls0 ws0\"> </span>We verwijzen n<span class=\"_ _8\"></span>aar toelichtin<span class=\"_ _8\"></span>g 7.13. voor d<span class=\"_ _8\"></span>e ouderdomsa<span class=\"_ _8\"></span>nalyse van de v<span class=\"_ _8\"></span>orderingen en d<span class=\"_ _8\"></span>e dubieuze vord<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Alle financi<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en worden aa<span class=\"_ _8\"></span>ngehouden bij <span class=\"_ _8\"></span>banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen met<span class=\"_ _8\"></span> een kredietwaar<span class=\"_ _8\"></span>digheid van mins<span class=\"_ _8\"></span>tens<span class=\"ls0 ws0\"> A.<span class=\"_ _8\"></span> </span>De boekwaard<span class=\"_ _8\"></span>e zoals gepres<span class=\"_ _8\"></span>enteerd in toel<span class=\"_ _8\"></span>ichting 7.5.<span class=\"_ _8\"></span>1. vertegen<span class=\"_ _8\"></span>woordigt de maxi<span class=\"_ _8\"></span>male blootst<span class=\"_ _8\"></span>elling aan<span class=\"_ _8\"></span> het kredietrisi<span class=\"_ _8\"></span>co op de rapport<span class=\"_ _8\"></span>eringsdatum<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) - 7.6.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">OPERATIONELE SEGMENT<span class=\"_ _8\"></span>EN</span> </span>Volgens IFRS 8 wor<span class=\"_ _8\"></span>den rappor<span class=\"_ _8\"></span>teerbare ope<span class=\"_ _8\"></span>rationele segm<span class=\"_ _8\"></span>enten ge\u00efdent<span class=\"_ _8\"></span>ificeerd op b<span class=\"_ _8\"></span>asis van de \u201cmana<span class=\"_ _8\"></span>gement approa<span class=\"_ _8\"></span>ch\u201d. Deze aanp<span class=\"_ _8\"></span>ak bepaalt de ex<span class=\"_ _8\"></span>terne segm<span class=\"_ _8\"></span>entrapport<span class=\"_ _8\"></span>ering op basis v<span class=\"_ _8\"></span>an de interne org<span class=\"_ _8\"></span>anisatie en ma<span class=\"_ _8\"></span>nagement stru<span class=\"_ _8\"></span>ctuur van de Groep a<span class=\"_ _8\"></span>lsmede de inter<span class=\"_ _8\"></span>ne financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing aan de hoogstg<span class=\"_ _8\"></span>eplaatst<span class=\"_ _8\"></span>e functionaris <span class=\"_ _8\"></span>die belangrij<span class=\"_ _8\"></span>ke operation<span class=\"_ _8\"></span>ele beslissing<span class=\"_ _8\"></span>en neemt. De act<span class=\"_ _8\"></span>iviteiten v<span class=\"_ _8\"></span>an de Groep zitt<span class=\"_ _8\"></span>en in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment, \u201cHy<span class=\"_ _8\"></span>gi\u00ebnische weg<span class=\"_ _8\"></span>werpproduc<span class=\"_ _8\"></span>ten\u201d. Er zijn<span class=\"_ _8\"></span> geen andere <span class=\"_ _8\"></span>belangrijke<span class=\"_ _8\"></span> bedrijfs<span class=\"_ _8\"></span>klassen, noc<span class=\"_ _8\"></span>h individuee<span class=\"_ _8\"></span>l noch gezame<span class=\"_ _8\"></span>nlijk. Het<span class=\"_ _8\"></span> hoogstgepla<span class=\"_ _8\"></span>atste orgaan dat<span class=\"_ _8\"></span> belangrijk<span class=\"_ _8\"></span>e operationel<span class=\"_ _8\"></span>e beslissing<span class=\"_ _8\"></span>en neemt<span class=\"_ _8\"></span>, de Raad van Best<span class=\"_ _8\"></span>uur, analyseer<span class=\"_ _8\"></span>t de bedrij<span class=\"_ _8\"></span>fsresultat<span class=\"_ _8\"></span>en en bedrijfs<span class=\"_ _8\"></span>plannen en wijs<span class=\"_ _8\"></span>t middele<span class=\"_ _8\"></span>n toe voor de hel<span class=\"_ _8\"></span>e ondernemin<span class=\"_ _8\"></span>g. Daarom opere<span class=\"_ _8\"></span>ert de Groep als \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Inf<span class=\"_ _8\"></span>ormatie over<span class=\"_ _8\"></span> de verkoop van pro<span class=\"_ _8\"></span>ducten, geogr<span class=\"_ _8\"></span>afische gebied<span class=\"_ _8\"></span>en en omzet van bel<span class=\"_ _8\"></span>angrijke kla<span class=\"_ _8\"></span>nten voor de hele <span class=\"_ _8\"></span>Groep vindt u hieronder<span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>7.6.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per productgroep</span> </span>De belangrijkst<span class=\"_ _8\"></span>e productc<span class=\"_ _8\"></span>ategorie\u00ebn zij<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Baby Care produc<span class=\"_ _8\"></span>ten (babyver<span class=\"_ _8\"></span>zorging): voo<span class=\"_ _8\"></span>rnamelijk luier<span class=\"_ _8\"></span>s, babybr<span class=\"_ _8\"></span>oekjes en, in min<span class=\"_ _8\"></span>dere mate, v<span class=\"_ _8\"></span>ochtige doekjes;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Adult Care pro<span class=\"_ _8\"></span>ducten (inco<span class=\"_ _8\"></span>ntinentie volw<span class=\"_ _8\"></span>assenen),<span class=\"_ _8\"></span> zoals broekjes<span class=\"_ _8\"></span>, luiers, incont<span class=\"_ _8\"></span>inentieha<span class=\"_ _8\"></span>nddoeken en b<span class=\"_ _8\"></span>edbeschermi<span class=\"_ _8\"></span>ng;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Feminine Car<span class=\"_ _8\"></span>e producten (da<span class=\"_ _8\"></span>meshygi\u00ebne)<span class=\"_ _8\"></span>, zoals maandv<span class=\"_ _8\"></span>erband, inl<span class=\"_ _8\"></span>egkruisjes en <span class=\"ws38\">t<span class=\"_ _8\"></span>ampons.<span class=\"_ _8\"></span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Baby Care 765,0 628,8 Adult Care 653,6 571,3 Feminine Care 222,0 180,8 Overige 31,6 27,8 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac<span class=\"ff39\"> </span>7.6.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per land</span> </span>De verkopen in<span class=\"_ _8\"></span> het land, waar de m<span class=\"_ _8\"></span>aatschappeli<span class=\"_ _8\"></span>jke zetel van O<span class=\"_ _8\"></span>ntex Group NV (<span class=\"_ _8\"></span>Belgi\u00eb) zich bevindt<span class=\"_ _8\"></span>, vertegenwo<span class=\"_ _8\"></span>ordigen mind<span class=\"_ _8\"></span>er da<span class=\"ls0 ws0\">n <span class=\"_ _8\"></span></span>4% van de omz<span class=\"_ _8\"></span>et van Ontex G<span class=\"_ _8\"></span>roup NV. De omzet<span class=\"_ _8\"></span> in de landen die onze t<span class=\"_ _8\"></span>op vier markten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n wordt hieron<span class=\"_ _8\"></span>der weergegeven. De v<span class=\"_ _8\"></span>erkopen in alle ander<span class=\"_ _8\"></span>e individuele l<span class=\"_ _8\"></span>anden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>vert<span class=\"_ _8\"></span>egenwoordi<span class=\"_ _8\"></span>gen minder dan 10% van de om<span class=\"_ _8\"></span>zet van de Groep<span class=\"ls0 ws0\">. </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Verenigd Koninkrijk 253,8 221,3 Verenigde Staten van Amerika<span class=\"_ _8\"></span> 205,1 151,4 Itali\u00eb 180,4 179,9 Frankrijk<span class=\"ls0 ws0\"> </span>182,7 167,2 Overige landen 850,2 689,0 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac De vaste acti<span class=\"_ _8\"></span>va (materi<span class=\"_ _8\"></span>\u00eble vaste act<span class=\"_ _8\"></span>iva, recht op <span class=\"_ _8\"></span>gebruik a<span class=\"_ _8\"></span>ctiva en immat<span class=\"_ _8\"></span>eri\u00eble activ<span class=\"_ _8\"></span>a) in de bel<span class=\"_ _8\"></span>angrijks<span class=\"_ _8\"></span>te landen worden <span class=\"_ _8\"></span>weergegev<span class=\"_ _8\"></span>en in de tabel<span class=\"_ _8\"></span> hieronder. D<span class=\"_ _8\"></span>e vaste act<span class=\"_ _8\"></span>iva in alle an<span class=\"_ _8\"></span>dere individuele la<span class=\"_ _8\"></span>nden vertege<span class=\"_ _8\"></span>nwoordige<span class=\"_ _8\"></span>n minder dan 10% va<span class=\"_ _8\"></span>n het totaal van de vas<span class=\"_ _8\"></span>te activa (m<span class=\"_ _8\"></span>et uitzondering v<span class=\"_ _8\"></span>an financi\u00ebl<span class=\"_ _8\"></span>e instrum<span class=\"_ _8\"></span>enten, uitg<span class=\"_ _8\"></span>estelde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en goodwil<span class=\"_ _8\"></span>l) van de Groep. Goodwi<span class=\"_ _8\"></span>ll is niet opg<span class=\"_ _8\"></span>enomen in onder<span class=\"_ _8\"></span>staande tabel gez<span class=\"_ _8\"></span>ien deze niet<span class=\"_ _8\"></span> wordt opgevolg<span class=\"_ _8\"></span>d per land maar op d<span class=\"_ _8\"></span>ivisie nivea<span class=\"_ _8\"></span>u<span class=\"ls21 ws3b\">. </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Belgi\u00eb 133,5 139,0 Polen 68,5 42,9 Mexico<span class=\"ls0 ws0\"> </span>52,4 145,3 Tsjechi\u00eb  50,0 51,1 Duitsland 49,7 83,7 Brazili\u00eb<span class=\"ls0 ws0\"> </span>n.v.t. 45,9 Overige landen 208,8 213,5 Totaal<span class=\"ls0 ws0\"> </span>562,9 721,3 7.6.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Omzet van de belangrijkste klan<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>De Groep heef<span class=\"_ _8\"></span>t niet \u00e9\u00e9n signi<span class=\"_ _8\"></span>ficante klant<span class=\"_ _8\"></span>. In 2022 <span class=\"ws38\">ver<span class=\"_ _8\"></span>tegenwoord<span class=\"_ _8\"></span>igt <span class=\"_ _9\"></span></span>de groot<span class=\"_ _8\"></span>ste klant 7,<span class=\"_ _8\"></span>8% (2021:8,1%<span class=\"_ _8\"></span>). De 10 groots<span class=\"_ _8\"></span>te <span class=\"ws40\">klanten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">in</span> <span class=\"_ _9\"></span></span><span class=\"ws38\">2022 <span class=\"_ _0\"></span>37,1%<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>van  <span class=\"ws40\">de omzet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">(2021: </span></span>37,5%<span class=\"ws3e\">). De </span>ge<span class=\"_ _8\"></span>gevens<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">voor 2<span class=\"_ _8\"></span>021 zijn gecorri<span class=\"_ _8\"></span>geerd voor de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de <span class=\"ls0 ws39\">\u2018Emerging Markets\u2019<span class=\"ws0\"> </span></span>als be\u00ebi<span class=\"_ _8\"></span>ndigde <span class=\"ls20 ws39\">bedrijfsac<span class=\"_ _8\"></span>tiviteit<span class=\"ls0 ws0\">. </span></span></span>.7.7.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">LIJST VAN GECON<span class=\"_ _8\"></span>SOLIDEERDE ONDERNEMINGEN</span> </span>Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Haouch Sbaat Nord, Zone Industr<span class=\"_ _8\"></span>ielle de Rouiba, Voie H, Can Hygi\u00e8ne SPA <span class=\"_ _101\"> </span><span class=\"ls33 wse4\">Algerije</span> <span class=\"_ _46\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 04/B/0965101 lot 83B, 16012 Rouiba, Alger, Algerije<span class=\"_ _8\"></span> Suite 10, 27 Mayneview Street, Mi<span class=\"_ _8\"></span>lton, QLD 4064, Ontex Australia Pty Ltd <span class=\"_ _103\"> </span>Australi\u00eb <span class=\"_ _af\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% ABN 59 130 076 283 Australi\u00eb Ontex Manufacturing Pty Ltd Australi\u00eb 100,0% 100,0% Wonderland Drive 5, Eastern Cre<span class=\"_ _8\"></span>ek, NSW, 2766, Australi\u00eb<span class=\"_ _8\"></span> ABN 16 145 822 528 Eutima BV Belgi\u00eb 100,0% 100,0% Korte Moeie 53, 9900 Eeklo, Belgi<span class=\"_ _8\"></span>\u00eb 0415.412.891 1)Ontema BV Belgi\u00eb 0,0% 100,0% Genthof 12, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0453.081.852 Ontex BV Belgi\u00eb 100,0% 100,0% Genthof 5, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0419.457.296 Rua Contorno Oeste 1/16 Quadra 01, Lote 01/<span class=\"_ _8\"></span>16, Modulo Active Industria De Cosm\u00e9ticos<span class=\"_ _8\"></span> S.A.  <span class=\"_ _104\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 22.010816/0001-39 2 Senador Canedo, Goiania, Bra<span class=\"_ _8\"></span>zili\u00eb Rua Iza Costa 1.104 Quadra: Are<span class=\"_ _8\"></span>a Lote Modulo 2, Falcon Distribuidora Armazename<span class=\"_ _8\"></span>nto E Transporte S.A. <span class=\"_ _105\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 23.191.831/0001-93 Fazenda Retio, Goiania, Brazili\u00eb<span class=\"_ _8\"></span> Calle la Concepcion 81, D 603 P <span class=\"_ _8\"></span>06, Providencia, Chicolastic Chile, S.A. <span class=\"_ _106\"> </span>Chili <span class=\"_ _4b\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% Santiag\u00e0, Region Metropolitan,83<span class=\"_ _8\"></span>20000 Santiago de 96886530-7 Chile, Chili Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Yangzhou) Co.TD  <span class=\"_ _107\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 321000400010102 Yangzhou, China Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Shanghai) LTD <span class=\"_ _108\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 91310000MA1GCW6L6Y<span class=\"_ _8\"></span> Yangzhou, China 100 norte del Centro Comerci<span class=\"_ _8\"></span>al Tres Rios a mano 1)Valor Brands de Centroam\u00e9rcia, S.A<span class=\"_ _8\"></span>. de C.V. Costa Rica <span class=\"_ _9f\"> </span><span class=\"fca\">0,0% <span class=\"_ _102\"> </span></span>100,0% izquierda-Apartamento Tinoco #0<span class=\"_ _8\"></span>2, City Cartago, 10106 3-101-645685 San Jos\u00e9, Costa Rica Ontex CZ S.r.o. Tsjechi\u00eb 100,0% 100,0% Vesecko 491, 51101 Turnov, Tsjechi<span class=\"_ _8\"></span>\u00eb 44564422 Tracon Tower Building A<span class=\"_ _8\"></span>ddis Ababa, Subcity Arada, Ontex Hygienic Disposables<span class=\"_ _8\"></span> PLC <span class=\"_ _109\"> </span>Ethiopi\u00eb <span class=\"_ _57\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% EIA-PC/01/005318/08<span class=\"_ _8\"></span> Werada 02, Kebele 01, House n\u00b0<span class=\"_ _8\"></span> : 30/97, Ethiopi\u00eb 30 Rue Hubble Parc Europ\u00e9en de l<span class=\"_ _8\"></span>a Haute Borne, 59262 Hygi\u00e8ne Medica SAS <span class=\"_ _10a\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 401 439 872 Sainghin-en-M\u00e9lantois, Frankrij<span class=\"_ _8\"></span>k 586 Boulevard Albert Camus, 694<span class=\"_ _8\"></span>00 Villefranche-sur-Ontex France SAS <span class=\"_ _51\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 338 081 102 Sa\u00f4ne, Frankrijk Ontex Sant\u00e9 France SAS Frankrijk<span class=\"ls0 ws0\"> </span>100,0% 100,0% Quai du rivage 62119 Dourges, <span class=\"ls32 wse3\">F<span class=\"_ _8\"></span>rankrijk</span> 502 601 297 Moltex Baby-Hygiene GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 5260 Ontex Engineering GmbH &amp; Co .K<span class=\"_ _8\"></span>G Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRA 21335  Ontex Healthcare Deutschland GmbH<span class=\"_ _8\"></span>  Duitsland 100,0% 100,0% Hansaring 6, Lotte 49504, Duitsla<span class=\"_ _8\"></span>nd HRB 9669 Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Ontex Hygi\u00ebnartikel Deutsc<span class=\"_ _8\"></span>hland GmbH Duitsland 100,0% 100,0% Fabrikstrasse 30, 02692 Grosspos<span class=\"_ _8\"></span>twitz, Duitsland HRB 3865 Ontex Inko Deutschland GmbH <span class=\"_ _8\"></span> Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 20630 Ontex Care GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 21024 Ontex Mayen GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 11699 Ontex Vertrieb GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 4983 WS Windel-Shop GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 2793 Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Ontex Manufacturing Italy S.r.l. <span class=\"_ _78\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 02456370697 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Holdco S.r.l. <span class=\"_ _10c\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-178769 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Spa <span class=\"_ _4e\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-99632 Itali\u00eb Ibsen N40 4to piso, col. <span class=\"_ _8\"></span><span class=\"ws137\">Polanco Delegacion Miguel<span class=\"_ _8\"></span> </span>Grupe P.I Mabe, S.A de C.V<span class=\"_ _8\"></span> <span class=\"_ _61\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% GPI950824N64 Hidalgo CP 11560, Mexico<span class=\"_ _8\"></span> Calle Norte 12, Ciudad Industrial<span class=\"_ _8\"></span> 105,22505 Tijuana, Productos Internacionales Mabe, S<span class=\"_ _8\"></span>.A de C.V <span class=\"_ _108\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% PIM810710R32 Mexico<span class=\"ls0 ws0\"> </span>2)Ontex Mexico Operations S.A. de<span class=\"_ _8\"></span> C.V. Mexico<span class=\"ls0 ws0\"> </span>100,0% 0,0% Calle 12 Norte No. 105, Ciudad In<span class=\"_ _8\"></span>dustrial, Tijuana, Mexico<span class=\"_ _8\"></span> OMO220624KA3 1)Quartier Al Hank Boulevard De La<span class=\"_ _8\"></span> Corniche, 6i\u00e8me \u00e9tage, Ontex Hygi\u00e8ne Sarlau Marokko 0,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 240709 immeuble Yacht A/B Anfa - Casa<span class=\"_ _8\"></span>blanco, Marokko Office No 705, 7th Floor, Park Avenue, Mai<span class=\"_ _8\"></span>n Sharh-e-Ontex Pakistan ltd <span class=\"_ _10d\"> </span>Pakistan <span class=\"_ _45\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0%  0076658 Faisal, Karachi Sindh 7400, Paki<span class=\"_ _8\"></span>stan Ontex Polska sp. z.o.o. Polen 100,0% 100,0% ul. Przedsiebiorcrow 6, 97-500 <span class=\"_ _8\"></span>Radomsko, Polen 0000010044 Bucharest, 46 Grigore Cobalcesc<span class=\"_ _8\"></span>u Street, 2nd floor, 1st Ontex Romania Srl <span class=\"_ _52\"> </span>Roemeni\u00eb <span class=\"_ _ba\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> R 7682053 District , Roemeni\u00eb Ontex RU LLC Rusland 100,0% 100,0% Zemlyanoy Val Street 9, 10564 M<span class=\"_ _8\"></span>oscow, Rusland  1055008702649 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex ES Holdco S.L. <span class=\"_ _10e\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% B85082832 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje Poligono Industrial Nicomedes<span class=\"_ _8\"></span> Garcia, C/Fresno s/n, Ontex ID SAU  <span class=\"_ _110\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% NIFA-60617875 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Peninsular SAU <span class=\"_ _111\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% A40103855 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Valor Brands Europe, S.L Spanje 100,0% 100,0% Torviscal 12, 45007 Toledo, Spanje<span class=\"_ _8\"></span> B2837-1540 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Hygienic Spain, S.L. <span class=\"_ _112\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% M635-328 sector C, 40140 Valverde del Majano, <span class=\"_ _8\"></span>Segovia, Spanje Tekstilkent Cad. Koza Plaz<span class=\"_ _8\"></span>a B Blok Kat:31 No:116-117 Ontex T\u00fcketim. Urn. San. ve Tic<span class=\"_ _8\"></span>. AS <span class=\"_ _113\"> </span><span class=\"ls32 wse3\">Turkije</span> <span class=\"_ _114\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 137334 Esenler, Istanbul,Turkije Building 7(C), 13 M. Pymonenka <span class=\"_ _8\"></span>Street, 04050 Kyiv, Ontex Ukraine LLC <span class=\"_ _115\"> </span>Oekra\u00efne <span class=\"_ _72\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 37728333 Oekra\u00efne Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Verenigd Kettering Parkway, Kettering Vent<span class=\"_ _8\"></span>ure Park, Kettering, Ontex Health Care UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 02274216 Koninkrijk Northants, NN156XR, Verenigd K<span class=\"_ _8\"></span>oninkrijk Unit 5 (1st Floor), Grovelands Bus<span class=\"_ _8\"></span>iness Centre, Boundary Verenigd Ontex Retail UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>Way, Hemel Hempstead, Hertfords<span class=\"_ _8\"></span>hire, HP2 7TE, 1613466 Koninkrijk Verenigd Koninkrijk Verenigde 1201 North Market Street, 19801 <span class=\"_ _8\"></span>Wilmington, New Castle Ontex US Holdco, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>35-2548297 county, Delaware, Verenigde Staten v<span class=\"_ _8\"></span>an Amerika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 960 North Point Parkway, Sui<span class=\"_ _8\"></span>te 100, Alpharetta, GA Valor Brands, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>06-1661367 30005, Verenigde Staten van Am<span class=\"_ _8\"></span>erika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 1900 Barnes Street, Reidsvi<span class=\"_ _8\"></span>lle, NC 27320, Verenigde Ontex Operations USA, LCC <span class=\"_ _8\"></span> Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>85-0811594 Staten van <span class=\"ls47 ws138\">Amerika</span> Amerika<span class=\"ls0 ws0\"> </span>1) Ontema BV, Valor Brands de Centroam\u00e9<span class=\"_ _8\"></span>rica, S.A de C.V. en Ontex Hygi\u00e8ne S<span class=\"_ _8\"></span>arlau zijn geliquideerd in de loop van 2022.<span class=\"_ _8\"></span> 2) Ontex Mexico Operations S.A. de C.V. we<span class=\"_ _8\"></span>rd in de loop van 2022 opgericht.<span class=\"_ _8\"></span> Het stemrecht<span class=\"_ _8\"></span> is gelijk aan het<span class=\"_ _8\"></span> <span class=\"ws38\">deelnemings<span class=\"_ _8\"></span>percent<span class=\"_ _8\"></span>age.<span class=\"ls0 ws0\"> </span></span>De belangrijk<span class=\"_ _8\"></span>ste dochteron<span class=\"_ _8\"></span>dernemingen v<span class=\"_ _8\"></span>an de Groep<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">zij<span class=\"_ _8\"></span>n</span> </span>Ontex BV, Ont<span class=\"_ _8\"></span>ex Mayen Gmb<span class=\"_ _8\"></span>H, Ontex Hygi<span class=\"_ _8\"></span>\u00ebnartikel De<span class=\"_ _8\"></span>utschland GmbH,<span class=\"_ _8\"></span> Ontex Sant\u00e9 F<span class=\"_ _8\"></span>rance SAS, O<span class=\"_ _8\"></span>ntex CZ S<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span>r.o.</span>, Serenity Spa, Ontex Manufac<span class=\"_ _8\"></span>turing Itali\u00eb S<span class=\"_ _8\"></span>.r.l. en Valor Br<span class=\"_ _8\"></span>ands LLC.<span class=\"ls0 ws0\"> </span>V<span class=\"ls1f ws3e\">oor het boekjaar<span class=\"_ _8\"></span> dat eindigt 31 dec<span class=\"_ _8\"></span>ember 2022 h<span class=\"_ _8\"></span>ebben onderst<span class=\"_ _8\"></span>aande dochter<span class=\"_ _8\"></span>onderneming<span class=\"_ _8\"></span>en gebruik gema<span class=\"_ _8\"></span>akt van de Duits<span class=\"_ _8\"></span>e <span class=\"ws38\">vrijstel<span class=\"_ _8\"></span>lingen</span></span> <span class=\"ls1f ws3e\">ov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>tig \u00a7264 III HG<span class=\"_ _8\"></span>B en \u00a7264b HGB</span>: \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Vertr<span class=\"_ _8\"></span>ieb GmbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Mayen G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Moltex Baby</span>-<span class=\"ls1f ws3e\">H<span class=\"_ _8\"></span>ygiene GmbH,<span class=\"_ _8\"></span> May<span class=\"ws38\">en;</span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">WS Windel</span>-<span class=\"ls1f ws3e\">Shop G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Healthc<span class=\"_ _8\"></span>are Deutschla<span class=\"_ _8\"></span>nd GmbH, Lott<span class=\"_ _8\"></span>e;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Hygiene<span class=\"_ _8\"></span>artikel Deuts<span class=\"_ _8\"></span>chland GmbH,<span class=\"_ _8\"></span> Gro\u00dfpostwitz<span class=\"_ _8\"></span>; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Enginee<span class=\"_ _8\"></span>ring GmbH &amp; Co KG<span class=\"_ _8\"></span>, Mayen.</span> </span>.7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8) Hyperinflat<span class=\"_ _8\"></span>ie <span class=\"ls0 ws0\"> </span>I<span class=\"ls1f ws9c\">n 2022 kreeg de Tur<span class=\"_ _8\"></span>kse economi<span class=\"_ _8\"></span>e <span class=\"ls17 ws20\">opnieuw <span class=\"_ _9\"></span></span>te m<span class=\"_ _8\"></span>aken met een <span class=\"ls17 ws20\">hoge</span></span> <span class=\"_ _0\"></span><span class=\"ls1f ws9c\">inflat<span class=\"_ _8\"></span>ie, waardoo<span class=\"_ _8\"></span>r de gecumuleer<span class=\"_ _8\"></span>de inflatie v<span class=\"_ _8\"></span>an Turkije over<span class=\"_ _8\"></span> drie jaar me<span class=\"_ _8\"></span>er dan 100% bed<span class=\"_ _8\"></span>roeg. Daardoo<span class=\"_ _8\"></span>r werd het </span>noodzakelijk <span class=\"_ _8\"></span>om over te sc<span class=\"_ _8\"></span>hakelen op de b<span class=\"_ _8\"></span>oekhoudkund<span class=\"_ _8\"></span>ige verwerki<span class=\"_ _8\"></span>ng van hyperinf<span class=\"_ _8\"></span>latie, z<span class=\"_ _8\"></span>oals voorgesc<span class=\"_ _8\"></span>hreven door I<span class=\"_ _8\"></span>AS 29<span class=\"ls0 ws0\"> - </span><span class=\"ff3f\">Fi<span class=\"_ _8\"></span>nanci\u00eble ver<span class=\"_ _8\"></span>slaggevin<span class=\"_ _8\"></span>g in economie<span class=\"_ _8\"></span>\u00ebn met hyper<span class=\"_ _8\"></span>inflatie</span>, van<span class=\"_ _8\"></span>af 1 januari 2022.<span class=\"_ _8\"></span> Het voorna<span class=\"_ _8\"></span>amste beginsel v<span class=\"_ _8\"></span>an IAS 29 is dat <span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing van een ent<span class=\"_ _8\"></span>iteit die rap<span class=\"_ _8\"></span>porteert in d<span class=\"_ _8\"></span>e valuta van <span class=\"_ _8\"></span>een econ<span class=\"_ _8\"></span>omie met hyper<span class=\"_ _8\"></span>inflatie, mo<span class=\"_ _8\"></span>et worden op<span class=\"_ _8\"></span>gesteld in term<span class=\"_ _8\"></span>en van de meetee<span class=\"_ _8\"></span>nheid die gel<span class=\"_ _8\"></span>dt aan het eind<span class=\"_ _8\"></span>e van de versl<span class=\"_ _8\"></span>agperiode. D<span class=\"_ _8\"></span>aarom worde<span class=\"_ _8\"></span>n de tegen histor<span class=\"_ _8\"></span>ische kost<span class=\"_ _8\"></span>prijs gew<span class=\"_ _8\"></span>aardeerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>moneta<span class=\"_ _8\"></span>ire activa en v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>gen, het eigen <span class=\"_ _8\"></span>vermogen en de resultate<span class=\"_ _8\"></span>nrekeningen v<span class=\"_ _8\"></span>an dochterond<span class=\"_ _8\"></span>ernemingen di<span class=\"_ _8\"></span>e actief zijn i<span class=\"_ _8\"></span>n een economie <span class=\"_ _8\"></span>met hyperinf<span class=\"_ _8\"></span>latie,<span class=\"_ _8\"></span> aangepast voor wi<span class=\"_ _8\"></span>jziginge<span class=\"_ _8\"></span>n in de algemene koo<span class=\"_ _8\"></span>pkracht van de l<span class=\"_ _8\"></span>okale valut<span class=\"_ _8\"></span>a door toepassing v<span class=\"_ _8\"></span>an een algemene pr<span class=\"_ _8\"></span>ijsindex. <span class=\"_ _8\"></span>Monetaire pos<span class=\"_ _8\"></span>ten die aan he<span class=\"_ _8\"></span>t einde van de ver<span class=\"_ _8\"></span>slagperio<span class=\"_ _8\"></span>de reeds tegen de m<span class=\"_ _8\"></span>eeteenhei<span class=\"_ _8\"></span>d zijn ge<span class=\"_ _8\"></span>waardeerd,<span class=\"_ _8\"></span> worden niet her<span class=\"_ _8\"></span>berekend.<span class=\"_ _8\"></span> Deze<span class=\"ls0 ws0\"> </span>herberekend<span class=\"_ _8\"></span>e posities word<span class=\"_ _8\"></span>en gebruikt voor<span class=\"_ _8\"></span> de omrekenin<span class=\"_ _8\"></span>g in euro tegen<span class=\"_ _8\"></span> de wisselkoers<span class=\"_ _8\"></span> aan het einde van de per<span class=\"_ _8\"></span>iode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bijgevolg he<span class=\"_ _8\"></span>eft de Groep in d<span class=\"_ _8\"></span>eze geconsoli<span class=\"_ _8\"></span>deerde jaarr<span class=\"_ _8\"></span>ekening voor h<span class=\"_ _8\"></span>et eerst hyperi<span class=\"_ _8\"></span>nflatieb<span class=\"_ _8\"></span>oekhouding<span class=\"_ _8\"></span> toegepast voor<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>haar<span class=\"_ _8\"></span> Turkse docht<span class=\"_ _8\"></span>erondernemi<span class=\"_ _8\"></span>ng, waarbij <span class=\"_ _8\"></span>de IAS 29<span class=\"ls0 ws0\">-</span>regels<span class=\"_ _8\"></span> als volgt worden toegep<span class=\"_ _8\"></span>ast:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Hyperinflati<span class=\"_ _8\"></span>eboekhoudi<span class=\"_ _8\"></span>ng werd toege<span class=\"_ _8\"></span>past vanaf 1 jan<span class=\"_ _8\"></span>uari 2022;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Niet</span>-<span class=\"ls1f ws9c\">monetair<span class=\"_ _8\"></span>e activa en pass<span class=\"_ _8\"></span>iva gewaardeer<span class=\"_ _8\"></span>d tegen histor<span class=\"_ _8\"></span>ische kostprij<span class=\"_ _8\"></span>s (bv. mater<span class=\"_ _8\"></span>i\u00eble vaste activ<span class=\"_ _8\"></span>a, immateri\u00ebl<span class=\"_ _8\"></span>e activa, good<span class=\"_ _8\"></span>will</span>,<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ls1f ws9c\">enz.) en het eigen ver<span class=\"_ _8\"></span>mogen van Turk<span class=\"_ _8\"></span>ije werden </span></span>aangepast aa<span class=\"_ _8\"></span>n de hand van de of<span class=\"_ _8\"></span>fici\u00eble c<span class=\"_ _8\"></span>onsumptie in<span class=\"_ _8\"></span>dex die door het<span class=\"_ _8\"></span> Turkse burea<span class=\"_ _8\"></span>u voor statis<span class=\"_ _8\"></span>tiek TUIK i<span class=\"_ _8\"></span>s gepubliceer<span class=\"_ _8\"></span>d. De h<span class=\"ws38\">yperinf<span class=\"_ _8\"></span>latie<span class=\"ls0 ws0\">-</span></span>effect<span class=\"_ _8\"></span>en als gevolg <span class=\"_ _8\"></span>van wijzigin<span class=\"_ _8\"></span>gen in de algemene koo<span class=\"_ _8\"></span>pkracht tot 31 december<span class=\"_ _8\"></span> 2021 werden gerapport<span class=\"_ _8\"></span>eerd in de overgedr<span class=\"_ _8\"></span>agen resultate<span class=\"_ _8\"></span>n, de effecten van wi<span class=\"_ _8\"></span>jzigingen in de algem<span class=\"_ _8\"></span>ene koopkracht<span class=\"_ _8\"></span> vanaf 1 janu<span class=\"_ _8\"></span>ari 2022 worden<span class=\"_ _8\"></span> gerapporteer<span class=\"_ _8\"></span>d via de resultat<span class=\"_ _8\"></span>enrekening i<span class=\"_ _8\"></span>n de netto financ<span class=\"_ _8\"></span>i\u00eble kosten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>De impact in 20<span class=\"_ _8\"></span>22 bedroeg 9,<span class=\"_ _8\"></span>7 miljoen <span class=\"ws38\">\u20ac.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>De consum<span class=\"_ _8\"></span>ptie index<span class=\"_ _8\"></span> op 31 december 20<span class=\"_ _8\"></span>22 bedroeg 1.128,<span class=\"_ _8\"></span>45, wat ee<span class=\"_ _8\"></span>n stijging van 64<span class=\"_ _8\"></span>% ten opzichte<span class=\"_ _8\"></span> van 31 december<span class=\"_ _8\"></span> 2021 betekent<span class=\"_ _8\"></span>;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws42\">De resultatenr<span class=\"_ _8\"></span>ekening wordt<span class=\"_ _8\"></span> aan het einde van elke v<span class=\"_ _8\"></span>erslagper<span class=\"_ _8\"></span>iode aangepast aa<span class=\"_ _8\"></span>n de hand van de wij<span class=\"_ _8\"></span>ziging van de algem<span class=\"_ _8\"></span>ene prij</span>s<span class=\"_ _8\"></span><span class=\"ls1f ws42\">index en wordt om<span class=\"_ _8\"></span>gerekend tegen d<span class=\"_ _8\"></span>e slotkoers van </span></span>elke periode (i<span class=\"_ _8\"></span>n plaats van de<span class=\"_ _8\"></span> gemiddelde koer<span class=\"_ _8\"></span>s voor niet<span class=\"ls0 ws0\">-</span>h<span class=\"_ _8\"></span>yperinflatoir<span class=\"_ _8\"></span>e economie\u00eb<span class=\"_ _8\"></span>n). De impact in 2<span class=\"_ _8\"></span>022 bedroeg 0,<span class=\"_ _8\"></span>4 miljoen \u20ac<span class=\"ls0 ws0\">; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De resultatenr<span class=\"_ _8\"></span>ekening en de bal<span class=\"_ _8\"></span>ans van het vorig<span class=\"_ _8\"></span>e jaar zijn niet aa<span class=\"_ _8\"></span>ngepast.<span class=\"_ _8\"></span></span> </span>In <span class=\"ws3e\">2022 verteg<span class=\"_ _8\"></span>enwoordigden <span class=\"_ _8\"></span>de Turkse activ<span class=\"_ _8\"></span>iteiten 12,2% v<span class=\"_ _8\"></span>an de totale o<span class=\"_ _8\"></span>mzet van de Groep u<span class=\"_ _8\"></span>it be\u00ebindigde ac<span class=\"_ _8\"></span>tiviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De impact van hyper<span class=\"_ _8\"></span>inflatie op<span class=\"_ _8\"></span> de voor verkoop aa<span class=\"_ _8\"></span>ngehouden nett<span class=\"_ _8\"></span>o activa ter waar<span class=\"_ _8\"></span>de van 404,<span class=\"ls0 ws0\">4 <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en \u20ac bedraagt 2<span class=\"_ _8\"></span>9,0 miljoen \u20ac. Zoal<span class=\"_ _8\"></span>s hierboven aan<span class=\"_ _8\"></span>gegeven leid<span class=\"_ _8\"></span>de dit daaropvo<span class=\"_ _8\"></span>lgend tot<span class=\"_ _8\"></span> een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering op goo<span class=\"_ _8\"></span>dwill van de T<span class=\"_ _8\"></span>urkse business<span class=\"_ _8\"></span> van 33,2 miljo<span class=\"_ _8\"></span>en \u20ac. <span class=\"ls0 ws0\"> </span>7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,7  De daling tijd<span class=\"_ _8\"></span>ens de periode i<span class=\"_ _8\"></span>s voornameli<span class=\"_ _8\"></span>jk gerelateer<span class=\"_ _8\"></span>d aan de transfer v<span class=\"_ _8\"></span>an be\u00ebindigd<span class=\"_ _8\"></span>e activiteit na<span class=\"_ _8\"></span>ar vaste activa a<span class=\"_ _8\"></span>angehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Merken in 2021<span class=\"_ _8\"></span> vertegenwoor<span class=\"_ _8\"></span>digden de kapit<span class=\"_ _8\"></span>alisatie van som<span class=\"_ _8\"></span>mige van de merk<span class=\"_ _8\"></span>en die zijn ver<span class=\"_ _8\"></span>worven door de over<span class=\"_ _8\"></span>names van Gr<span class=\"_ _8\"></span>upo Mabe en O<span class=\"_ _8\"></span>ntex Brazili\u00eb.<span class=\"_ _8\"></span> De bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>ering opgenomen in 202<span class=\"_ _8\"></span>1 was voorname<span class=\"_ _8\"></span>lijk het ge<span class=\"_ _8\"></span>volg van de test<span class=\"_ _8\"></span> op bijzondere w<span class=\"_ _8\"></span>aardevermin<span class=\"_ _8\"></span>dering die wer<span class=\"_ _8\"></span>d uitgevoerd voor<span class=\"_ _8\"></span> de Brazil<span class=\"_ _8\"></span>iaanse activ<span class=\"_ _8\"></span>iteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Geactiveerde I<span class=\"_ _8\"></span>T<span class=\"ls0 ws0\">-</span>implement<span class=\"_ _8\"></span>atiekosten vert<span class=\"_ _8\"></span>egenwoord<span class=\"_ _8\"></span>igen intern ont<span class=\"_ _8\"></span>wikkelde en ext<span class=\"_ _8\"></span>ern ingekochte s<span class=\"_ _8\"></span>oftware voor<span class=\"_ _8\"></span> eigen gebru<span class=\"_ _8\"></span>ik. <span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering <span class=\"ws38\">erkend<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>in <span class=\"_ _8\"></span>2022<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">is </span></span>voor<span class=\"_ _8\"></span>namelijk <span class=\"_ _9\"></span>het <span class=\"_ _8\"></span></span>resultaat<span class=\"_ _8\"></span> van de test<span class=\"_ _8\"></span> op bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>eringen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">uitgevo</span>erd op de <span class=\"ls0 ws0\">Russische <span class=\"_ _9\"></span></span>activiteiten, zie <span class=\"_ _8\"></span>hieronder voo<span class=\"_ _8\"></span>r meer informat<span class=\"_ _8\"></span>ie.<span class=\"ls0 ws0\"> </span>De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac Voor<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Er waren geen im<span class=\"_ _8\"></span>materi\u00eble act<span class=\"_ _8\"></span>iva in pand gegev<span class=\"_ _8\"></span>en in het kader van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n.<span class=\"fc1 ls0 ws0\">  </span>7.9.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Goodwill </span>Historiek Op het einde van 2<span class=\"_ _8\"></span>010 werd Ont<span class=\"_ _8\"></span>ex overgenome<span class=\"_ _8\"></span>n van Candover<span class=\"_ _8\"></span> door Goldman Sac<span class=\"_ _8\"></span>hs Capit<span class=\"_ _8\"></span>al Partners en TP<span class=\"_ _8\"></span>G Capital,<span class=\"_ _8\"></span> waarbij<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>beide partije<span class=\"_ _8\"></span>n 50% van de a<span class=\"_ _8\"></span>andelen in de <span class=\"_ _8\"></span>nieuwe top<span class=\"ls0 ws0\">-</span>holdingvenno<span class=\"_ _8\"></span>otschap va<span class=\"_ _8\"></span>n Ontex aanhield<span class=\"_ _8\"></span>en. Op het mom<span class=\"_ _8\"></span>ent van deze<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ov<span class=\"_ _8\"></span>ername was het net<span class=\"_ _8\"></span>to<span class=\"ls0 ws0\">-</span>actief v<span class=\"_ _8\"></span>an Ontex negat<span class=\"_ _8\"></span>ief, wat in de erk<span class=\"_ _8\"></span>enning van een g<span class=\"_ _8\"></span>oodwill resulte<span class=\"_ _8\"></span>erde voor een be<span class=\"_ _8\"></span>drag van 841,5<span class=\"ls0 ws0\"> </span>milj<span class=\"_ _8\"></span>oen \u20ac.<span class=\"ls0 ws0\"> </span>In 2013 heeft Ont<span class=\"_ _8\"></span>ex Serenity,<span class=\"_ _8\"></span> een bedrijf act<span class=\"_ _8\"></span>ief op de markt v<span class=\"_ _8\"></span>oor incontinent<span class=\"_ _8\"></span>ieproducten <span class=\"_ _8\"></span>voor volwasse<span class=\"_ _8\"></span>nen in Itali\u00eb, ov<span class=\"_ _8\"></span>ergeno<span class=\"ws38\">men.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> D</span></span>eze overnam<span class=\"_ _8\"></span>e resulteer<span class=\"_ _8\"></span>de in de opname van een g<span class=\"_ _8\"></span>oodwill van 18,6 miljo<span class=\"_ _8\"></span>en \u20ac.<span class=\"ls0 ws0\"> </span>In februari 20<span class=\"_ _8\"></span>16 heeft O<span class=\"_ _8\"></span>ntex Grupo Mabe,<span class=\"_ _8\"></span> een toonaang<span class=\"_ _8\"></span>evende Mexic<span class=\"_ _8\"></span>aanse produce<span class=\"_ _8\"></span>nt van persoonli<span class=\"_ _8\"></span>jke hygi\u00ebne<span class=\"ls0 ws0\"> </span>w<span class=\"_ _8\"></span>egwerppr<span class=\"_ _8\"></span>oducten, overg<span class=\"_ _8\"></span>enomen. Deze b<span class=\"_ _8\"></span>elangrijk<span class=\"_ _8\"></span>e overname result<span class=\"_ _8\"></span>eerde in de <span class=\"ws3e\">opname va<span class=\"_ _8\"></span>n een goodwill <span class=\"_ _8\"></span>van 236,1 miljo<span class=\"_ _8\"></span>en \u20ac,<span class=\"ls0 ws0\"> </span>wat in Me<span class=\"_ _8\"></span>xicaanse peso <span class=\"_ _8\"></span>en Amerikaans<span class=\"_ _8\"></span>e dollar werd ui<span class=\"_ _8\"></span>tgedrukt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>In maart 2017 heeft O<span class=\"_ _8\"></span>ntex de overname volt<span class=\"_ _8\"></span>ooid van de persoon<span class=\"_ _8\"></span>lijke hygi\u00ebne act<span class=\"_ _8\"></span>iviteit van H<span class=\"_ _8\"></span>ypermarcas<span class=\"_ _8\"></span> (hernoemd naar \u201cOnt<span class=\"_ _8\"></span>ex<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ws154\">Brazil\u201d). Dit resulteerde</span> </span>in een g<span class=\"_ _8\"></span>oodwill van 128,<span class=\"_ _8\"></span>3 miljoen \u20ac, wat in Brazilia<span class=\"_ _8\"></span>anse real werd <span class=\"_ _8\"></span>uitgedrukt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>desinvesterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de ac<span class=\"_ _8\"></span><span class=\"ls20 ws39\">tiviteiten<span class=\"_ _8\"></span> </span>in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>De \"Emergin<span class=\"_ _8\"></span>g Markets\" w<span class=\"_ _8\"></span>orden voornam<span class=\"_ _8\"></span>elijk gedrev<span class=\"_ _8\"></span>en door eigen m<span class=\"_ _8\"></span>erken en omvat<span class=\"_ _8\"></span>ten in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en Zuid<span class=\"ls0 ws0\">-Am<span class=\"_ _8\"></span>erikaanse <span class=\"_ _8\"></span></span>activitei<span class=\"_ _8\"></span>ten, alsook di<span class=\"_ _8\"></span>e in het Midden<span class=\"ls0 ws0\">-</span>Oo<span class=\"_ _8\"></span>sten en Afrika.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als gevolg van dez<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he evaluat<span class=\"_ _8\"></span>ie, werd 170,6 m<span class=\"_ _8\"></span>iljoen \u20ac good<span class=\"_ _8\"></span>will geherc<span class=\"_ _8\"></span>lassificee<span class=\"_ _8\"></span>rd naar activa aan<span class=\"_ _8\"></span>gehouden voor ver<span class=\"_ _8\"></span>koop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bijzondere waardeverminderi<span class=\"_ _1\"></span>ng op goodwill<span class=\"ws0\"> </span>Gezien de ver<span class=\"_ _8\"></span>nieuwde strat<span class=\"_ _8\"></span>egie van de Gr<span class=\"_ _8\"></span>oep om haar acti<span class=\"_ _8\"></span>viteiten te <span class=\"_ _8\"></span>herori\u00ebntere<span class=\"_ _8\"></span>n op Europa <span class=\"_ _8\"></span>en Noord<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>Amerika, heef<span class=\"_ _8\"></span>t de<span class=\"ls0 ws0\"> </span>Groep de kasstroomg<span class=\"_ _8\"></span>enererende e<span class=\"_ _8\"></span>enheden herzie<span class=\"_ _8\"></span>n en de volgend<span class=\"_ _8\"></span>e kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heden bepaald <span class=\"_ _8\"></span>met het oog op<span class=\"_ _8\"></span> de testen voor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ng op goodwill.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>Jaarlijkse tes<span class=\"_ _8\"></span>ten voor bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminder<span class=\"_ _8\"></span>ingen worde<span class=\"_ _8\"></span>n in de loop van het<span class=\"_ _8\"></span> vierde kwart<span class=\"_ _8\"></span>aal uitgev<span class=\"_ _8\"></span>oerd voor all<span class=\"_ _8\"></span>e KGE\u2019s.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Deze analyses vergel<span class=\"_ _8\"></span>ijken de boek<span class=\"_ _8\"></span>waarde van elk<span class=\"_ _8\"></span>e KGE met de realiseerb<span class=\"_ _8\"></span>are waarde v<span class=\"_ _8\"></span>an de KGE\u2019s ber<span class=\"_ _8\"></span>ekend op basi<span class=\"_ _8\"></span>s van een<span class=\"ls0 ws0\"> </span>\u2018discount<span class=\"_ _8\"></span>ed cash flow\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>model. Indie<span class=\"_ _8\"></span>n de realis<span class=\"_ _8\"></span>eerbare waar<span class=\"_ _8\"></span>de lager is da<span class=\"_ _8\"></span>n de boekwaar<span class=\"_ _8\"></span>de van de KG<span class=\"_ _8\"></span>E, wordt er onmi<span class=\"_ _8\"></span>ddellijk een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bijzond<span class=\"_ _8\"></span>er waardeverm<span class=\"_ _8\"></span>inderingsver<span class=\"_ _8\"></span>lies opgenom<span class=\"_ _8\"></span>en in de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Omwille van <span class=\"ls1f ws41\">de hu<span class=\"_ _8\"></span>idige econ<span class=\"_ _8\"></span>omische prest<span class=\"_ _8\"></span>aties van<span class=\"_ _8\"></span> de Groep en de v<span class=\"_ _8\"></span>ernieuwde str<span class=\"_ _8\"></span>ategie heeft<span class=\"_ _8\"></span> de Groep i<span class=\"_ _8\"></span>n de loop v<span class=\"_ _8\"></span>an 2022 vaker<span class=\"_ _8\"></span> een test op bi<span class=\"_ _8\"></span>jzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing uitgev<span class=\"_ _8\"></span>oerd. </span>Uit de test uitg<span class=\"_ _8\"></span>evoerd in het e<span class=\"_ _8\"></span>erste halfjaar<span class=\"_ _8\"></span> van 2022 is ge<span class=\"_ _8\"></span>bleken dat e<span class=\"_ _8\"></span>en bijzonder<span class=\"_ _8\"></span> waardevermi<span class=\"_ _8\"></span>nderingsverl<span class=\"_ _8\"></span>ies moest<span class=\"_ _8\"></span> worden opgenom<span class=\"_ _8\"></span>en op de KGE \"<span class=\"_ _8\"></span><span class=\"ws38\">Rusland<span class=\"_ _8\"></span><span class=\"ls20 ws39\">\".<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>De testen uitgevoer<span class=\"_ _8\"></span>d <span class=\"ls17 ws20\">op </span>jaareinde too<span class=\"_ _8\"></span>nden aan dat ge<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering diende er<span class=\"_ _8\"></span>kend te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De beoordeling<span class=\"_ _8\"></span>en en schatting<span class=\"_ _8\"></span>en beschouwd <span class=\"_ _8\"></span>in het kader van de t<span class=\"_ _8\"></span>est op bijzond<span class=\"_ _8\"></span>ere waardever<span class=\"_ _8\"></span>minderingen w<span class=\"_ _8\"></span>orden beschr<span class=\"_ _8\"></span>even<span class=\"ls0 ws0\"> </span>in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.4.<span class=\"ls0 ws0\"> </span>Goodwill was a<span class=\"_ _8\"></span>ls volgt aan de <span class=\"_ _8\"></span>KGE\u2019s toegewez<span class=\"_ _8\"></span>en op 31 december:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Europa 743,1 818,0 Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 205,1 Noord-<span class=\"ls47 ws138\">Amerika</span> 54,9 n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 16,7 Goodwill toegewezen aan KGE'<span class=\"_ _8\"></span>s 797,9 1.039,9 Zoals hierbove<span class=\"_ _8\"></span>n vermeld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">resulteer<span class=\"_ _8\"></span>de <span class=\"_ _9\"></span></span>de test van halfjaar 2<span class=\"_ _8\"></span>022 tot de opname van een bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverlies van 84,<span class=\"_ _8\"></span>1 miljoen \u20ac op de KGE \"Ruslan<span class=\"_ _8\"></span>d\", waar<span class=\"_ _8\"></span>in de herziene strategie en pr<span class=\"_ _8\"></span>ognoses tot uit<span class=\"_ _8\"></span>ing komen. Het<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsv<span class=\"_ _8\"></span>erlies van 84,1 m<span class=\"_ _8\"></span>iljoen \u20ac is volle<span class=\"_ _8\"></span>dig toegeweze<span class=\"_ _8\"></span>n aan de goodwil<span class=\"_ _8\"></span>l.<span class=\"ls0 ws0\"> </span>De realiseerb<span class=\"_ _8\"></span>are waarde van een kasst<span class=\"_ _8\"></span>roomgener<span class=\"_ _8\"></span>erende eenheid wor<span class=\"_ _8\"></span>dt bepaald op basi<span class=\"_ _8\"></span>s van berekeninge<span class=\"_ _8\"></span>n van de <span class=\"_ _3a\"> </span><span class=\"fs2 fcb ls1f ws155\">bedrijfs<span class=\"_ _8\"></span>waarde. Deze ber<span class=\"_ _8\"></span>ekeningen zijn ge<span class=\"_ _8\"></span>baseerd op </span>kasstroomvo<span class=\"_ _8\"></span>orspellin<span class=\"_ _8\"></span>gen v\u00f3\u00f3r belasti<span class=\"_ _8\"></span>ngen (opgem<span class=\"_ _8\"></span>aakt in \u20ac) <span class=\"fs2 fcb ls1f ws3f\">gebruikmakend van bas<span class=\"_ _8\"></span>isparamet<span class=\"_ _8\"></span>ers van het geco<span class=\"_ _8\"></span>nsolideerde f<span class=\"_ _8\"></span>inancieel bud<span class=\"_ _8\"></span>get dat goedgek<span class=\"_ _8\"></span>eurd werd door d<span class=\"_ _8\"></span>e Raad van Best<span class=\"_ _8\"></span>uur</span> van Ontex en <span class=\"_ _8\"></span>het strategisc<span class=\"_ _8\"></span>h plan van de<span class=\"_ _8\"></span> Groep tot 202<span class=\"_ _8\"></span>5. Kasstr<span class=\"_ _8\"></span>omen <span class=\"ws50\">in 2026<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">worde<span class=\"_ _8\"></span>n </span></span>b<span class=\"_ _8\"></span>epaald op bas<span class=\"_ _8\"></span>is van de gem<span class=\"_ _8\"></span>iddelde gro<span class=\"_ _8\"></span>ei in het st<span class=\"_ _8\"></span>rategisch pl<span class=\"_ _8\"></span>an tot 2025<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws50\">Kasstromen n<span class=\"_ _8\"></span>a de periode </span>van vier jaar w<span class=\"_ _8\"></span>orden ge\u00ebxtrap<span class=\"_ _8\"></span>oleerd met een<span class=\"_ _8\"></span> geschatte gr<span class=\"_ _8\"></span>oei van 2,0% vo<span class=\"_ _8\"></span>or zowel <span class=\"ls0 ws0\">\u201cEurop</span><span class=\"ws38\">a\u201d<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als \u201cNoord<span class=\"ls0 ws0\">-Amerika\u201d. </span></span>De belangrijk<span class=\"_ _8\"></span>ste veronderst<span class=\"_ _8\"></span>ellingen voor<span class=\"_ _8\"></span> de berekenin<span class=\"_ _8\"></span>gen van de bedrijf<span class=\"_ _8\"></span>swaarde en die <span class=\"_ _8\"></span>gebruikt wor<span class=\"_ _8\"></span>den om de realis<span class=\"_ _8\"></span>eerbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wa<span class=\"_ _8\"></span>arde te bepale<span class=\"_ _8\"></span>n omvatten de dis<span class=\"_ _8\"></span>conteringsv<span class=\"_ _8\"></span>oeten, verwac<span class=\"_ _8\"></span>hte wijziginge<span class=\"_ _8\"></span>n aan de verkoopprij<span class=\"_ _8\"></span>zen, productaa<span class=\"_ _8\"></span>nbod, directe<span class=\"ls0 ws0\"> </span>kosten, oper<span class=\"_ _8\"></span>ationele marges<span class=\"_ _8\"></span> en de terminale groe<span class=\"_ _8\"></span>ivoet<span class=\"ls17 ws20\">en</span>. Klimaatg<span class=\"_ _8\"></span>erelateer<span class=\"_ _8\"></span>de aangelegenhe<span class=\"_ _8\"></span>den werden in bescho<span class=\"_ _8\"></span>uwing genome<span class=\"_ _8\"></span>n, maar hadden g<span class=\"_ _8\"></span>een materi\u00eble i<span class=\"_ _8\"></span>mpact op de berek<span class=\"_ _8\"></span>eningen van de b<span class=\"_ _8\"></span>edrijfswaar<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">,</span> <span class=\"fs2 fcb ls1f ws3e\">zoals aangeg<span class=\"_ _8\"></span>even in de niet<span class=\"ls0 ws0\">-</span>f<span class=\"_ _8\"></span>inanci\u00eble vers<span class=\"_ _8\"></span>laggevin<span class=\"_ _8\"></span>g.<span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is ee<span class=\"_ _8\"></span>n maatstaf geb<span class=\"_ _8\"></span>aseerd op de g<span class=\"_ _8\"></span>emiddeld g<span class=\"_ _8\"></span>ewogen kost van k<span class=\"_ _8\"></span>apitaal van de i<span class=\"_ _8\"></span>ndustrie en de ri<span class=\"_ _8\"></span>sico<span class=\"ls0 ws0\">-</span>vrije rent<span class=\"_ _8\"></span>evoeten gew<span class=\"_ _8\"></span>ogen naar de vers<span class=\"_ _8\"></span>chillende re<span class=\"_ _8\"></span>gio\u2019s waari<span class=\"_ _8\"></span>n de KGE\u2019s actief zijn.<span class=\"ws0\"> </span>Wijzigingen i<span class=\"_ _8\"></span>n verkoopm<span class=\"_ _8\"></span>ethodes en dir<span class=\"_ _8\"></span>ecte kosten zi<span class=\"_ _8\"></span>jn gebaseer<span class=\"_ _8\"></span>d op historis<span class=\"_ _8\"></span>che methodes e<span class=\"_ _8\"></span>n verwacht<span class=\"_ _8\"></span>ingen omtren<span class=\"_ _8\"></span>t toekomstige v<span class=\"_ _8\"></span>erandering<span class=\"_ _8\"></span>en in de markt<span class=\"_ _8\"></span>. De berekeni<span class=\"_ _8\"></span>ng maakt gebru<span class=\"_ _8\"></span>ik van kasstroom<span class=\"_ _8\"></span>voorspelling<span class=\"_ _8\"></span>en die gebaseer<span class=\"_ _8\"></span>d zijn op basis<span class=\"_ _8\"></span>parameters van h<span class=\"_ _8\"></span>et geconsolide<span class=\"_ _8\"></span>erde financi<span class=\"_ _8\"></span>eel budget dat go<span class=\"_ _8\"></span>edgekeurd w<span class=\"_ _8\"></span>erd door de Ra<span class=\"_ _8\"></span>ad van Bestuur,<span class=\"_ _8\"></span> het strategi<span class=\"_ _8\"></span>sch plan van de<span class=\"_ _8\"></span> Groep tot 2025,<span class=\"_ _8\"></span> en de disconter<span class=\"_ _8\"></span>ingsvoeten<span class=\"_ _8\"></span> (v\u00f3\u00f3r belastin<span class=\"_ _8\"></span>g) van elke KGE z<span class=\"_ _8\"></span>oals beschreven i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.4 \u201cBijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingen\u201d e<span class=\"_ _8\"></span>n die gebaseer<span class=\"_ _8\"></span>d zijn op de huid<span class=\"_ _8\"></span>ige marktinsch<span class=\"_ _8\"></span>attingen van de t<span class=\"_ _8\"></span>ijdswaarde v<span class=\"_ _8\"></span>an geld en van d<span class=\"_ _8\"></span>e risico\u2019s sp<span class=\"_ _8\"></span>ecifiek v<span class=\"_ _8\"></span>oor de Groep.<span class=\"ls0 ws0\"> </span>De opmaak van het<span class=\"_ _8\"></span> financieel<span class=\"_ _8\"></span> budget en het st<span class=\"_ _8\"></span>rategisch plan m<span class=\"_ _8\"></span>aken gebruik<span class=\"_ _8\"></span> van enkele veron<span class=\"_ _8\"></span>derstellin<span class=\"_ _8\"></span>gen, zoals:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Marktgroei,<span class=\"_ _8\"></span> de evolutie van he<span class=\"_ _8\"></span>t marktaande<span class=\"_ _8\"></span>el van de Groep, de c<span class=\"_ _8\"></span>ompetitiev<span class=\"_ _8\"></span>e omgeving en de inn<span class=\"_ _8\"></span>ovatie</span>-<span class=\"ls1f ws3e\">trends<span class=\"_ _8\"></span> in de</span> <span class=\"ls1f ws3e\">ver<span class=\"_ _8\"></span>schillen<span class=\"_ _8\"></span>de markten en str<span class=\"_ _8\"></span>ategische in<span class=\"_ _8\"></span>itiatieven<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De mix van pro<span class=\"_ _8\"></span>ducten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte <span class=\"_ _8\"></span>evolutie van di<span class=\"_ _8\"></span>verse direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte t<span class=\"_ _8\"></span>oekomstige inv<span class=\"_ _8\"></span>esteringsuitg<span class=\"_ _8\"></span>aven</span> </span>De veronderst<span class=\"_ _8\"></span>ellingen wer<span class=\"_ _8\"></span>den hoofdzake<span class=\"_ _8\"></span>lijk afgeleid va<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Beschikbare h<span class=\"_ _8\"></span>istorische d<span class=\"_ _8\"></span>ata</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ws39\">Extern marktonderzoek</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Interne verw<span class=\"_ _8\"></span>achtingen ro<span class=\"_ _8\"></span>nd de markt gebas<span class=\"_ _8\"></span>eerd op o.a. trendr<span class=\"_ _8\"></span>apporten<span class=\"_ _8\"></span></span> </span>De basisver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>gen die gebruik<span class=\"_ _8\"></span>t worden, w<span class=\"_ _8\"></span>orden op jaar<span class=\"_ _8\"></span>basis gecont<span class=\"_ _8\"></span>roleerd en <span class=\"_ _8\"></span>aangepast do<span class=\"_ _8\"></span>or het manag<span class=\"_ _8\"></span>ement van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Groep. G<span class=\"_ _8\"></span>ezien de aanzi<span class=\"_ _8\"></span>enlijke mar<span class=\"_ _8\"></span>ge van het r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e bedrag van de kasstr<span class=\"_ _8\"></span>oomgenerere<span class=\"_ _8\"></span>nde eenheden ten opzi<span class=\"_ _8\"></span>chte van<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>hun boekwaarde, en rekening ho<span class=\"_ _8\"></span>udende met de uit<span class=\"_ _8\"></span>gevoerde sensi<span class=\"_ _8\"></span>tiviteitsan<span class=\"_ _8\"></span>alyse, is het manage<span class=\"_ _8\"></span>ment ervan overtuig<span class=\"_ _8\"></span>d dat geen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws85\">enke<span class=\"_ _8\"></span>le redelijke wijzi<span class=\"_ _8\"></span>ging in de<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>bas<span class=\"_ _8\"></span>isveronder<span class=\"_ _8\"></span>stellingen wa<span class=\"_ _8\"></span>arop het realise<span class=\"_ _8\"></span>erbare bedrag is ge<span class=\"_ _8\"></span>baseerd, aanle<span class=\"_ _8\"></span>iding zou geve<span class=\"_ _8\"></span>n tot<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>een boekwaarde die het r<span class=\"_ _8\"></span>ealiseerbare bedr<span class=\"_ _8\"></span>ag zou </span>overstijgen p<span class=\"_ _8\"></span>er 31 december <span class=\"_ _8\"></span>202<span class=\"ls0 ws0\">2.  </span>De Groep heeft een s<span class=\"_ _8\"></span>ensitivitei<span class=\"_ _8\"></span>tsanalyse uitge<span class=\"_ _8\"></span>voerd door de <span class=\"ls0 ws0\">risico-</span>a<span class=\"_ _8\"></span>angepaste k<span class=\"_ _8\"></span>asstroomvoors<span class=\"_ _8\"></span>pellingen te v<span class=\"_ _8\"></span>erminderen en de<span class=\"ls0 ws0\"> </span>disconteringsvoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen te ver<span class=\"_ _8\"></span>hogen, zoals besc<span class=\"_ _8\"></span>hreven in toelichtin<span class=\"_ _8\"></span>g 7.4.4 \u201cBijzo<span class=\"_ _8\"></span>ndere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ng<span class=\"ws38\">sverliez<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span></span>7.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,4  De aanschaff<span class=\"_ _8\"></span>ingen van mater<span class=\"_ _8\"></span>i\u00eble vaste ac<span class=\"_ _8\"></span>tiva vert<span class=\"_ _8\"></span>egenwoordig<span class=\"_ _8\"></span>en hoofdza<span class=\"_ _8\"></span>kelijk invester<span class=\"_ _8\"></span>ingen in uit<span class=\"_ _8\"></span>breidingen van <span class=\"_ _8\"></span>de capaciteit<span class=\"_ _8\"></span>, in innovatie,<span class=\"_ _8\"></span> investeri<span class=\"_ _8\"></span>ngen om de eff<span class=\"_ _8\"></span>ici\u00ebnti<span class=\"_ _8\"></span>e te verbeteren <span class=\"_ _8\"></span>en investering<span class=\"_ _8\"></span>en in de IT<span class=\"ls0 ws0\">-</span><span class=\"ws38\">infr<span class=\"_ _8\"></span>astructuur.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De <span class=\"ws3e\">afname tijd<span class=\"_ _8\"></span>ens de periode<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>heeft betrekki<span class=\"_ _8\"></span>ng op de<span class=\"ls0 ws0\"> </span>transf<span class=\"_ _8\"></span>er van materi<span class=\"_ _8\"></span>\u00eb<span class=\"ls30 wsdb\">le<span class=\"ls0 ws0\"> </span></span>vaste activa, als<span class=\"_ _8\"></span> onderdeel van be<span class=\"_ _8\"></span>\u00ebindigde act<span class=\"_ _8\"></span>iviteiten,<span class=\"_ _8\"></span> naar vaste activ<span class=\"_ _8\"></span>a aangehoude<span class=\"_ _8\"></span>n voor verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>deringen in 20<span class=\"_ _8\"></span>22 zijn beperkt<span class=\"_ _8\"></span> tot 4,4 mil<span class=\"_ _8\"></span>joen \u20ac en houden v<span class=\"_ _8\"></span>erband met ee<span class=\"_ _8\"></span>n verwachte ve<span class=\"_ _8\"></span>rminderde bez<span class=\"_ _8\"></span>ettingsgr<span class=\"_ _8\"></span>aad van bepa<span class=\"_ _8\"></span>alde machines.<span class=\"_ _8\"></span> In 2021 bestond<span class=\"_ _8\"></span>en de bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingsv<span class=\"_ _8\"></span>erliezen vo<span class=\"_ _8\"></span>or een bedrag v<span class=\"_ _8\"></span>an 18,4 milj<span class=\"_ _8\"></span>oen \u20ac uit de bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ng van de act<span class=\"_ _8\"></span>ivitei<span class=\"_ _8\"></span>ten in Brazil<span class=\"_ _8\"></span>i\u00eb en aanvull<span class=\"_ _8\"></span>ende bijzo<span class=\"_ _8\"></span>ndere waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op onge<span class=\"_ _8\"></span>bruikte machin<span class=\"_ _8\"></span>es vanwege d<span class=\"_ _8\"></span>e economische neer<span class=\"_ _8\"></span>gang in bepaa<span class=\"_ _8\"></span>lde van onze reg<span class=\"_ _8\"></span>io's.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20ac E<span class=\"ls1f ws3e\">r werden gee<span class=\"_ _8\"></span>n materi\u00eble vas<span class=\"_ _8\"></span>te activa in pan<span class=\"_ _8\"></span>d gegeven, behal<span class=\"_ _8\"></span>ve voor bepaal<span class=\"_ _8\"></span>de machine<span class=\"_ _8\"></span>s die in pand zi<span class=\"_ _8\"></span>jn gegeven in het<span class=\"_ _8\"></span> kader van lokale l<span class=\"_ _8\"></span>eningen.<span class=\"_ _8\"></span></span> .7.11.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">LEASEOVER<span class=\"_ _8\"></span>EENKOMSTEN</span> </span>Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2022<span class=\"_ _8\"></span> Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>87,4  4,0  10,5  102,0  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van <span class=\"ls50 ws157\">de</span> periode  0,7  0,0  0,0  0,7  Netto boekwaarde aan <span class=\"ls32 wse3\">het</span> <span class=\"_ _8\"></span><span class=\"ls32 wse3\">begin</span> van <span class=\"ls32 wse3\">de</span> <span class=\"ls32 wse3\">per<span class=\"_ _8\"></span>iode</span>  88,1  4,0  10,5  102,7  Aanschaffingen  40,3  0,6  3,3  44,2  Transferten  ( 0,0)   ( 0,7)  0,0   ( 0,7)  Vervreemdingen  ( 0,5) 0,0   ( 0,0)  ( 0,6)  Afschrijvingskosten  ( 15,8)  ( 1,3)  ( 4,1)  ( 21,2)  Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  ( 3,2) 0,0  0,0   ( 3,2) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   ( 2,0)  ( 0,1)  ( 0,5)  ( 2,5) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,6   ( 0,0)  0,1  2,7  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  ( 9,5)  ( 0,1)  ( 1,7)  ( 11,3) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 100,1  2,5  7,5  110,1  Op<span class=\"ls0 ws0\"> 31 December 2022 <span class=\"_ _8\"></span> </span>Kost 156,8  6,7  16,5  180,0  Gecumuleerde afschrij<span class=\"_ _8\"></span>vingen en bijzondere waardevermi<span class=\"_ _8\"></span>nderingen   ( 56,8)   ( 4,2)   ( 9,0)  ( 69,9) Boekwaarde 100,1  2,5  7,5  110,1  Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2021<span class=\"_ _8\"></span> Boekwaarde aan het begin van de<span class=\"_ _8\"></span> periode 108,8  6,2  11,8  126,8  Aanschaffingen  2,5  0,2  4,5  7,2  Afschrijvingskosten   (16,3)   (2,3)   (5,8)  (24,4) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (5,0) 0,0  0,0   (5,0) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   (3,5)  (0,1)  0,3   (3,3) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,9  0,0   (0,3) 0,7  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 87,4  4,0  10,5  102,0  Op 31 December 2021 Kost  138,6  11,4  25,5  175,5  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (51,1)  (7,4)  (14,9)  (73,4) Boekwaarde 87,4  4,0  10,5  102,0  De Groep leaset v<span class=\"_ _8\"></span>oornamelijk fabr<span class=\"_ _8\"></span>ieksruimtes<span class=\"_ _8\"></span> en opslagplaatsen (w<span class=\"_ _8\"></span>arehouses, leas<span class=\"_ _8\"></span>eperiode tus<span class=\"_ _8\"></span>sen 3 en 25 jaar), machines (l<span class=\"_ _8\"></span>easeperiode va<span class=\"_ _8\"></span>n gemiddeld 5 jaar)<span class=\"_ _8\"></span> en bedrijfsvoert<span class=\"_ _8\"></span>uigen (leaseperiod<span class=\"_ _8\"></span>e tussen 4 en 5 jaar<span class=\"_ _8\"></span>).<span class=\"ls0 ws0\"> </span>Voor de lease<span class=\"_ _8\"></span>overeenkoms<span class=\"_ _8\"></span>ten met betr<span class=\"_ _8\"></span>ekking tot t<span class=\"_ _8\"></span>erreinen en geb<span class=\"_ _8\"></span>ouwen is de G<span class=\"_ _8\"></span>roep bloot<span class=\"_ _8\"></span>gesteld aan e<span class=\"_ _8\"></span>ventuele to<span class=\"_ _8\"></span>ekomstige st<span class=\"_ _8\"></span>ijgingen va<span class=\"_ _8\"></span>n variabele l<span class=\"_ _8\"></span>easebetalin<span class=\"_ _8\"></span>gen gebaseer<span class=\"_ _8\"></span>d op een ind<span class=\"_ _8\"></span>ex, die pas opgenom<span class=\"_ _8\"></span>en worden in de leaseverp<span class=\"_ _8\"></span>lichting op het mo<span class=\"_ _8\"></span>ment dat deze van toepas<span class=\"_ _8\"></span>sing zij<span class=\"_ _8\"></span>n. Wanneer aanpassi<span class=\"_ _8\"></span>ngen aan leasebet<span class=\"_ _8\"></span>alingen op basis v<span class=\"_ _8\"></span>an een index of rent<span class=\"_ _8\"></span>evoet van toepassin<span class=\"_ _8\"></span>g worden, dan w<span class=\"_ _8\"></span>ordt de leasev<span class=\"_ _8\"></span>erplichting her<span class=\"_ _8\"></span>berekend en a<span class=\"_ _8\"></span>angepast tege<span class=\"_ _8\"></span>n het recht<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik actief. <span class=\"ls0 ws0\"> </span>Een aantal lea<span class=\"_ _8\"></span>seovereenkom<span class=\"_ _8\"></span>sten in de Groep om<span class=\"_ _8\"></span>vatten verle<span class=\"_ _8\"></span>ngingsoptie<span class=\"_ _8\"></span>s en/of be\u00ebindi<span class=\"_ _8\"></span>gingsopties.<span class=\"_ _8\"></span> Deze dienen om de G<span class=\"_ _8\"></span>roep operation<span class=\"_ _8\"></span>ele flexibili<span class=\"_ _8\"></span>teit te verst<span class=\"_ _8\"></span>rekken op het vlak<span class=\"_ _8\"></span> van beheer van activa die <span class=\"_ _8\"></span>gebruikt worde<span class=\"_ _8\"></span>n in de activit<span class=\"_ _8\"></span>eiten van de G<span class=\"_ _8\"></span>roep. Per 31 <span class=\"_ _8\"></span>december 202<span class=\"_ _8\"></span>2 sluiten de le<span class=\"_ _8\"></span>aseverplicht<span class=\"_ _8\"></span>ingen een be<span class=\"_ _8\"></span>drag van 17,8 mil<span class=\"_ _8\"></span>joen \u20ac aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>eventuel<span class=\"_ _8\"></span>e toekomstige k<span class=\"_ _8\"></span>asuitstrom<span class=\"_ _8\"></span>en (niet verdisc<span class=\"_ _8\"></span>onteerd) uit, aan<span class=\"_ _8\"></span>gezien de Gr<span class=\"_ _8\"></span>oep van oordeel is dat dez<span class=\"_ _8\"></span>e verlengings<span class=\"_ _8\"></span>opties en/of<span class=\"_ _8\"></span> be\u00ebindigings<span class=\"_ _8\"></span>opties niet met<span class=\"_ _8\"></span> redelijke zek<span class=\"_ _8\"></span>erheid<span class=\"ls0 ws0\"> </span>zullen w<span class=\"_ _8\"></span>orden uitgeoef<span class=\"_ _8\"></span>end (2021: 21,4 m<span class=\"_ _8\"></span>iljoen<span class=\"ls0 ws0\"> \u20ac). </span>In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe leaseverpli<span class=\"_ _8\"></span>chtingen wor<span class=\"_ _8\"></span>den beschreve<span class=\"_ _8\"></span>n in toelichti<span class=\"_ _8\"></span>ng 7.17.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.12.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1a ws2f\">VOO<span class=\"_ _8\"></span>RRADEN</span> </span>Voorraden<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">k<span class=\"_ _8\"></span>unnen als volgt<span class=\"_ _8\"></span> worden opgesp<span class=\"_ _8\"></span>litst:<span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Grondstoffen  148,7 178,8  Goederen <span class=\"ls33 wse4\">in</span> bewerking  0,8 1,6  Gereed product  122,6 188,6  Overige  5,1 7,5  Bijzondere waardevermindering <span class=\"_ _8\"></span>op voorraden   (12,9)  (17,8)  Voorraden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>264,3 358,7  De Groep gebruik<span class=\"_ _8\"></span>t voornamel<span class=\"_ _8\"></span>ijk pulp, super<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>absorbers en n<span class=\"_ _8\"></span>iet<span class=\"ls0 ws0\">-</span>geweven s<span class=\"_ _8\"></span>toffen. Over<span class=\"_ _8\"></span>ige grondstoff<span class=\"_ _8\"></span>en die de Groep voor<span class=\"_ _8\"></span> de productie gebr<span class=\"_ _8\"></span>uikt zijn onder a<span class=\"_ _8\"></span>ndere polyet<span class=\"_ _8\"></span>hyleen, lijm<span class=\"_ _8\"></span>en en tapes<span class=\"_ _8\"></span> als basisgro<span class=\"_ _8\"></span>ndstoffen. De af<span class=\"_ _8\"></span>gewerkte pr<span class=\"_ _8\"></span>oducten zijn baby<span class=\"_ _8\"></span>luiers, babybr<span class=\"_ _8\"></span>oekjes, maandv<span class=\"_ _8\"></span>erbanden, t<span class=\"_ _8\"></span>ampons, inle<span class=\"_ _8\"></span>gkruisjes, inco<span class=\"_ _8\"></span>ntine<span class=\"_ _8\"></span>ntieproduct<span class=\"_ _8\"></span>en en han<span class=\"ws38\">delsg<span class=\"_ _8\"></span>oederen.<span class=\"ls0 ws0\"> </span></span>De voorraadko<span class=\"_ _8\"></span>sten opgenom<span class=\"_ _8\"></span>en als kosten o<span class=\"_ _8\"></span>nder \u201cKostprijs<span class=\"_ _8\"></span> van de omzet\u201d bedr<span class=\"_ _8\"></span>oegen in 2022 1.2<span class=\"_ _8\"></span>94,7 miljoen<span class=\"ls0 ws0\"> \u20ac </span>(1.510,4 miljoen \u20ac in 2021).<span class=\"_ _8\"></span> Het bedrag voor 20<span class=\"_ _8\"></span>21 bestaat uit de voll<span class=\"_ _8\"></span>edige groep<span class=\"_ _8\"></span> en houdt geen r<span class=\"_ _8\"></span>ekening met de clas<span class=\"_ _8\"></span>sificatie n<span class=\"_ _8\"></span>aar be\u00ebindigde<span class=\"_ _8\"></span> bedrijfsact<span class=\"_ _8\"></span>iviteiten, aan<span class=\"_ _8\"></span>gezien de balans<span class=\"_ _8\"></span>cijfers op 31 d<span class=\"_ _8\"></span>ecember 2021 n<span class=\"_ _8\"></span>iet werden aang<span class=\"_ _8\"></span>epast..7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0  \u201cOverige vor<span class=\"_ _8\"></span>deringen\u201d omv<span class=\"_ _8\"></span>atten terugv<span class=\"_ _8\"></span>orderbare <span class=\"_ _8\"></span>btw voor een b<span class=\"_ _8\"></span>edrag van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">29,4<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">miljoen \u20ac <span class=\"_ _8\"></span>voor 2022 (2<span class=\"_ _8\"></span>021: <span class=\"ws38\">55,9 miljoen \u20ac). <span class=\"_ _2\"></span><span class=\"ws48\">De dal<span class=\"_ _8\"></span>ing ten opz<span class=\"_ _8\"></span>ichte van vor<span class=\"_ _8\"></span>ig jaar wor<span class=\"_ _8\"></span>dt verklaard <span class=\"_ _8\"></span>door de transf<span class=\"_ _8\"></span>er </span></span></span></span></span>als onderdeel van de be\u00eb<span class=\"_ _8\"></span>indigde activit<span class=\"_ _8\"></span>eit van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d, naar vas<span class=\"_ _8\"></span>te activa aangeho<span class=\"_ _8\"></span>uden voor verkoop.<span class=\"_ _8\"></span>  De re\u00eble waarde v<span class=\"_ _8\"></span>an de kortlopende vorder<span class=\"_ _8\"></span>ingen benader<span class=\"_ _8\"></span>t de boekwaarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De ouderdoms<span class=\"_ _8\"></span>analyse van de<span class=\"_ _8\"></span> netto handelsv<span class=\"_ _8\"></span>orderingen per<span class=\"_ _8\"></span> 31 december is als<span class=\"_ _8\"></span> volgt<span class=\"ls0 ws0\">: </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Niet vervallen  164,7  223,6  0 tot 30 dagen  16,6  21,2  31 tot 60 dagen  4,4  8,0  61 tot 90 dagen  1,5  6,7  Meer dan 90 dagen  4,5  10,2  Totaal<span class=\"ls0 ws0\">  </span>191,8  269,8  De Groep past gee<span class=\"_ _8\"></span>n systemati<span class=\"_ _8\"></span>sche externe cr<span class=\"_ _8\"></span>edit rating toe.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van de handels<span class=\"_ _8\"></span>vorderinge<span class=\"_ _8\"></span>n (netto)<span class=\"ls0 ws0\"> </span>van de <span class=\"_ _8\"></span>Groep wordt ui<span class=\"_ _8\"></span>tgedrukt in de <span class=\"_ _8\"></span>volgende v<span class=\"_ _8\"></span>aluta's:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 EUR 71,8 70,6  PLN  34,5 35,0  USD  29,3 32,9  GBP<span class=\"ls0 ws0\"> </span>26,9 19,2  RUB 16,5 13,4  BRL  - 33,1  MXN<span class=\"ls0 ws0\">  </span>- 27,2  DZD<span class=\"ls0 ws0\"> </span>- 10,1  TRY<span class=\"ls0 ws0\"> </span>- 9,2  Overige  12,8 18,9  Totaal<span class=\"ls0 ws0\">  </span>191,8 269,8  In de loop van <span class=\"_ _8\"></span>het jaar zijn de <span class=\"_ _8\"></span>betalingsv<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>oor de vorderi<span class=\"_ _8\"></span>ngen noch versl<span class=\"_ _8\"></span>echterd noc<span class=\"_ _8\"></span>h heronderhande<span class=\"_ _8\"></span>ld die de algem<span class=\"_ _8\"></span>ene betali<span class=\"_ _8\"></span>ngstermijnen b<span class=\"_ _8\"></span>e\u00efnvloede<span class=\"ls0 ws9e\">n<span class=\"_ _8\"></span>. Het maximale kredietrisico </span>aan het einde v<span class=\"_ _8\"></span>an de rapporteri<span class=\"_ _8\"></span>ngsperiode i<span class=\"_ _8\"></span>s de boekwaar<span class=\"_ _8\"></span>de van elke regel va<span class=\"_ _8\"></span>n hierboven ver<span class=\"_ _8\"></span>melde vorderi<span class=\"_ _8\"></span>ngen. De Gr<span class=\"_ _8\"></span>oep houdt geen ond<span class=\"_ _8\"></span>erpand als zeker<span class=\"_ _8\"></span>heid.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning. <span class=\"ls0 ws0\"> </span>De Groep beschikt<span class=\"_ _8\"></span> over een langlope<span class=\"_ _8\"></span>nde, doorlopende ges<span class=\"_ _8\"></span>yndiceerd<span class=\"_ _8\"></span>e \u2018non<span class=\"ls0 ws0\">-</span>recour<span class=\"_ _8\"></span>se\u2019 factorin<span class=\"_ _8\"></span>govereenk<span class=\"_ _8\"></span>omst met BNP Paribas<span class=\"_ _8\"></span> Fortis Factoring en KB<span class=\"_ _8\"></span>C Commercial<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">Finance. De overee<span class=\"_ _8\"></span>nkomst </span></span>voorziet in <span class=\"_ _8\"></span>een kredietf<span class=\"_ _8\"></span>aciliteit van max<span class=\"_ _8\"></span>imaal <span class=\"_ _8\"></span><span class=\"ws38\">200,0<span class=\"ls0 ws0\"> </span></span>m<span class=\"_ _8\"></span>iljoen \u20ac en t<span class=\"_ _8\"></span>ot een bedr<span class=\"_ _8\"></span>ag van 95% van d<span class=\"_ _8\"></span>e goedgekeurd<span class=\"_ _8\"></span>e uitstaa<span class=\"_ _8\"></span>nde klantenvor<span class=\"_ _8\"></span>deringen op a<span class=\"_ _8\"></span>lle klanten <span class=\"_ _8\"></span>die w<span class=\"_ _8\"></span>orden getrans<span class=\"_ _8\"></span>fereerd<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">naar </span></span>de factoringma<span class=\"_ _8\"></span>atschappij.<span class=\"_ _8\"></span> De resterende 5%<span class=\"_ _8\"></span> van de desbet<span class=\"_ _8\"></span>reffende klant<span class=\"_ _8\"></span>envordering<span class=\"_ _8\"></span>en wordt betaald door<span class=\"_ _8\"></span> de factoringma<span class=\"_ _8\"></span>atschappij aan de G<span class=\"_ _8\"></span>roep<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>op moment dat<span class=\"_ _8\"></span> zij de betaling v<span class=\"_ _8\"></span>an de desbetreff<span class=\"_ _8\"></span>ende klant ontvang<span class=\"_ _8\"></span>en waarna ook het<span class=\"_ _8\"></span> resterende saldo uit<span class=\"_ _8\"></span> de balans wordt genom<span class=\"_ _8\"></span>en. De financier<span class=\"_ _8\"></span>ing per klant is beperk<span class=\"_ _8\"></span>t tot 10% van het tot<span class=\"_ _8\"></span>aalbedrag van alle goe<span class=\"_ _8\"></span>dgekeurde<span class=\"_ _8\"></span> openstaande kl<span class=\"_ _8\"></span>antenvorder<span class=\"_ _8\"></span>ingen die getr<span class=\"_ _8\"></span>ansfereerd wer<span class=\"_ _8\"></span>den naar de fac<span class=\"_ _8\"></span>toringmaat<span class=\"_ _8\"></span>schappij. El<span class=\"_ _8\"></span>ke financiering b<span class=\"_ _8\"></span>innen de kredi<span class=\"_ _8\"></span>etlim<span class=\"_ _8\"></span>iet is non<span class=\"ls0 ws0\">-</span>recour<span class=\"_ _8\"></span>se voor de Groep. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Naast de hierbov<span class=\"_ _8\"></span>en vermelde fac<span class=\"_ _8\"></span>toringovereenk<span class=\"_ _8\"></span>omst op Groepsniv<span class=\"_ _8\"></span>eau, zijn er op lokaal niv<span class=\"_ _8\"></span>eau een aantal non<span class=\"ls0 ws0\">-</span>r<span class=\"_ _8\"></span>ecourse overee<span class=\"_ _8\"></span>nkomsten van kr<span class=\"_ _8\"></span>acht. Bilaterale <span class=\"_ _8\"></span>factoringover<span class=\"_ _8\"></span>eenkomsten<span class=\"_ _8\"></span> werden aange<span class=\"_ _8\"></span>gaan voor Serenit<span class=\"_ _8\"></span>y (de Italiaa<span class=\"_ _8\"></span>nse dochtero<span class=\"_ _8\"></span>nderneming)<span class=\"_ _8\"></span> met Ifit<span class=\"_ _8\"></span>alia, Banca Sist<span class=\"_ _8\"></span>ema en BFF. Ver<span class=\"_ _8\"></span>der heeft<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ws39\">Ontex Rusland ook overeenkomsten met AK BARS BANK PJSC.</span> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022 werd <span class=\"_ _8\"></span>een bedrag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van 165,5 m<span class=\"_ _8\"></span>iljoen \u20ac aan fi<span class=\"_ _8\"></span>nancierin<span class=\"_ _8\"></span>g bekomen via <span class=\"_ _8\"></span>deze factorin<span class=\"_ _8\"></span>gprogramm<span class=\"_ _8\"></span>a's (146,6 m<span class=\"_ _8\"></span>iljoen \u20ac in 2<span class=\"_ _8\"></span>021)<span class=\"ls0 ws0\">. D</span>it<span class=\"_ _8\"></span> is bovenop 3,<span class=\"_ _8\"></span>4 miljoen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac </span>aan financier<span class=\"_ _8\"></span>ing door het gebrui<span class=\"_ _8\"></span>k van supply chai<span class=\"_ _8\"></span>n financieri<span class=\"_ _8\"></span>ng aangeboden <span class=\"_ _8\"></span>door onze klan<span class=\"_ _8\"></span>ten. Het risico <span class=\"_ _8\"></span>op late betaling<span class=\"_ _8\"></span> gerelateer<span class=\"_ _8\"></span>d aan de factorin<span class=\"_ _8\"></span>g wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>als niet mater<span class=\"_ _8\"></span>ieel beschou<span class=\"_ _8\"></span>wd eind 2022 en 202<span class=\"_ _8\"></span>1.<span class=\"ls0 ws0\"> </span>In overeenste<span class=\"_ _8\"></span>mming met IF<span class=\"_ _8\"></span>RS 9 <span class=\"ls0 ws0\">\u2013 </span><span class=\"ff3f\">Financi\u00eble instr<span class=\"_ _8\"></span>umenten<span class=\"_ _8\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws46\">worden all<span class=\"_ _8\"></span>e non<span class=\"ls0 ws0\">-<span class=\"ws14f\">recourse h</span></span>andelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n die zijn opge<span class=\"_ _8\"></span>nomen in dez<span class=\"_ _8\"></span>e factoringpr<span class=\"_ _8\"></span>ogramma\u2019s n<span class=\"_ _8\"></span>iet opgenom<span class=\"_ _8\"></span>en voor het<span class=\"_ _8\"></span> gedeelte </span></span>waar geen aanhou<span class=\"_ _8\"></span>dende betrokk<span class=\"_ _8\"></span>enheid meer is<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>7.14.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">GELDMIDDELEN E<span class=\"_ _1\"></span>N KASEQUIV<span class=\"_ _1\"></span>ALENTEN<span class=\"ls0 ws0\"> </span></span></span>De netto kaspo<span class=\"_ _8\"></span>sitie zoals ge<span class=\"ws38\">pr<span class=\"_ _8\"></span>esenteerd </span>i<span class=\"_ _8\"></span>n het geconsol<span class=\"_ _8\"></span>ideerd kasst<span class=\"_ _8\"></span>roomoverzic<span class=\"_ _8\"></span>ht is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Korte-termijndeposito\u2019<span class=\"_ _8\"></span>s (niet langer dan 3 maanden)  15,4 58,3 Vrij beschikbare geldmiddel<span class=\"_ _8\"></span>en  133,7 188,4 Totaal<span class=\"ls0 ws0\">  </span>149,1 246,7 De boekwaard<span class=\"_ _8\"></span>e van de geldmidd<span class=\"_ _8\"></span>elen en kasequ<span class=\"_ _8\"></span>ivalenten i<span class=\"_ _8\"></span>s een redelijke <span class=\"_ _8\"></span>benadering va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de. <span class=\"ls0 ws0\"> </span>Ontex Rusland<span class=\"_ _8\"></span> heeft geldmid<span class=\"_ _8\"></span>delen die slecht<span class=\"_ _8\"></span>s tot op een bepaald<span class=\"_ _8\"></span>e hoogte kunnen ge<span class=\"_ _8\"></span>bruikt worde<span class=\"_ _8\"></span>n door andere entit<span class=\"_ _8\"></span>eiten binnen <span class=\"ws38\">d<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>Groep, maar<span class=\"_ _8\"></span> die wel volledig t<span class=\"_ _8\"></span>oegankelijk zijn v<span class=\"_ _8\"></span>oor de vennootsch<span class=\"_ _8\"></span>ap zelf en bijgev<span class=\"_ _8\"></span>olg als geldmi<span class=\"_ _8\"></span>ddelen en kasequ<span class=\"_ _8\"></span>ivalenten zi<span class=\"_ _8\"></span>jn opgenomen in d<span class=\"_ _8\"></span>e balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De kredietwa<span class=\"_ _8\"></span>ardigheid van d<span class=\"_ _8\"></span>e banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen waarmee d<span class=\"_ _8\"></span>e Groep werkt,<span class=\"_ _8\"></span> wordt vermel<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span>de vol<span class=\"_ _8\"></span>gende tabel:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 AA<span class=\"ls0 ws0\">  </span>1,6 1,7  A  142,8 209,5  BBB<span class=\"ls0 ws0\">  </span>1,1 5,3  BB<span class=\"ls0 ws0\">  </span>1,4 17,9  B - 7,5  Geen kredietscore  2,2 4,8  Totaal<span class=\"ls0 ws0\">  </span>149,1 246,7  .7.15.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws28\">KAPITAAL</span> </span>Het kapitaal va<span class=\"_ _8\"></span>n 1.208,0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac <span class=\"_ _0\"></span></span>wordt ver<span class=\"_ _8\"></span>tegenwoordigd<span class=\"_ _8\"></span> door 82.347.2<span class=\"_ _8\"></span>18 (toegestan<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e</span>) aandelen,<span class=\"_ _8\"></span> waarvan 1.270.<span class=\"_ _8\"></span>500<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>eigen aandel<span class=\"_ _8\"></span>en (2021: 1.381.<span class=\"_ _8\"></span>140 eigen aande<span class=\"_ _8\"></span>len). Aldus houd<span class=\"_ _8\"></span>en externe aande<span class=\"_ _8\"></span>elhouders 81.0<span class=\"_ _8\"></span>76.718 <span class=\"ws38\">gewon<span class=\"_ _8\"></span>e </span>aandelen (2<span class=\"_ _8\"></span>021: 80.966.<span class=\"_ _8\"></span>07<span class=\"ls0 ws0\">8). </span>Het uitgegev<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">kapitaal is<span class=\"_ _8\"></span> volledig </span>vol<span class=\"ws3e\">st<span class=\"_ _8\"></span>ort en bestaat<span class=\"_ _8\"></span> uit gewone aande<span class=\"_ _8\"></span>len zonder n<span class=\"_ _8\"></span>ominale waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>.7.16.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws111\">WINST <span class=\"_ _8\"></span>PER AANDEEL</span> </span>Overeenkomst<span class=\"_ _8\"></span>ig IAS 33 wor<span class=\"_ _8\"></span>dt de gewone win<span class=\"_ _8\"></span>st per aandeel<span class=\"_ _8\"></span> berekend <span class=\"_ _8\"></span>door het nettores<span class=\"_ _8\"></span>ultaat van <span class=\"_ _8\"></span>de periode, t<span class=\"_ _8\"></span>oerekenbaar aa<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>de houders van gewone a<span class=\"_ _8\"></span>andelen van de m<span class=\"_ _8\"></span>oedermaat<span class=\"_ _8\"></span>schappij<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">, <span class=\"ls0 ws0\"> </span></span>te delen door h<span class=\"_ _8\"></span>et gewogen gem<span class=\"_ _8\"></span>iddeld aantal <span class=\"_ _8\"></span>uitstaande g<span class=\"_ _8\"></span>ewone aandelen t<span class=\"_ _8\"></span>ijdens het<span class=\"_ _8\"></span> jaar. Het aant<span class=\"_ _8\"></span>al aandelen d<span class=\"_ _8\"></span>at werd gebruik<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span><span class=\"ws38\">voor <span class=\"_ _8\"></span></span>2022 is 81.<span class=\"_ _8\"></span>030.032, wat het<span class=\"_ _8\"></span> gewogen gemid<span class=\"_ _8\"></span>deld aantal<span class=\"_ _8\"></span> aandelen is in 202<span class=\"_ _8\"></span>2 (2021: 80.<span class=\"_ _8\"></span>950.106 aandele<span class=\"_ _8\"></span>n).<span class=\"ls0 ws0\"> </span>De verwaterde<span class=\"_ _8\"></span> winst per aandeel dient ber<span class=\"_ _8\"></span>ekend te worden door het<span class=\"_ _8\"></span> nettoresult<span class=\"_ _8\"></span>aat van de periode, toer<span class=\"_ _8\"></span>ekenbaar aan de houd<span class=\"_ _8\"></span>ers van gewone aand<span class=\"_ _8\"></span>elen van de m<span class=\"_ _8\"></span>oederm<span class=\"_ _8\"></span>aatschappij (n<span class=\"_ _8\"></span>a aanpassing va<span class=\"_ _8\"></span>n de effecten van all<span class=\"_ _8\"></span>e potenti\u00eble verwat<span class=\"_ _8\"></span>erde gewone aand<span class=\"_ _8\"></span>elen) te delen door het<span class=\"_ _8\"></span> gewogen gemiddel<span class=\"_ _8\"></span>d aantal uitstaa<span class=\"_ _8\"></span>nde gewone aan<span class=\"_ _8\"></span>delen tijdens het<span class=\"_ _8\"></span> jaar, vermeerderd met<span class=\"_ _8\"></span> het gewogen gemi<span class=\"_ _8\"></span>ddeld aantal u<span class=\"_ _8\"></span>itstaande gewon<span class=\"_ _8\"></span>e aandelen<span class=\"ls0 ws0\"> </span>d<span class=\"_ _8\"></span>at zou word<span class=\"_ _8\"></span>en uitgegeven bij<span class=\"_ _8\"></span> een omzetting v<span class=\"_ _8\"></span>an alle potent<span class=\"_ _8\"></span>i\u00eble verwater<span class=\"_ _8\"></span>de gewone aand<span class=\"_ _8\"></span>elen in gewone aa<span class=\"_ _8\"></span>ndelen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>In het geval van Ont<span class=\"_ _8\"></span>ex Group NV is er geen eff<span class=\"_ _8\"></span>ect van verwaterin<span class=\"_ _8\"></span>g op het nettoresult<span class=\"_ _8\"></span>aat toewijsbaar<span class=\"_ _8\"></span> aan de houders va<span class=\"_ _8\"></span>n gewone<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>aandelen. Onderst<span class=\"_ _8\"></span>aande tabel geef<span class=\"_ _8\"></span>t de gegevens weer op<span class=\"_ _8\"></span> het vlak van res<span class=\"_ _8\"></span>ultaat en aantal aa<span class=\"_ _8\"></span>ndelen die<span class=\"_ _8\"></span> gebruikt word<span class=\"_ _8\"></span>en voor de bereken<span class=\"_ _8\"></span>ing van de gewone e<span class=\"_ _8\"></span>n verwaterd<span class=\"_ _8\"></span>e winst per aand<span class=\"_ _8\"></span>ee<span class=\"ls0 ws0\">l<span class=\"fs33 fc1\">: </span></span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Gewone wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\"> </span>Winst/(verlies) uit voortgezette activ<span class=\"_ _8\"></span>iteiten toewijsbaar aan de houders v<span class=\"_ _8\"></span>an gewone aandelen van de Vennootschap<span class=\"_ _8\"></span> (148,7) (19,5) Winst/(verlies) toewijsbaar aan de<span class=\"_ _8\"></span> houders van gewone aandelen van de Vennoots<span class=\"_ _8\"></span>chap (270,3) (61,9) Verwaterde winst Winst/(verlies) uit voortgezette activ<span class=\"_ _8\"></span>iteiten toewijsbaar aan de houders v<span class=\"_ _8\"></span>an gewone aandelen van de Vennootschap<span class=\"_ _8\"></span> (148,7) (19,5) Winst/(verlies) toewijsbaar aan de<span class=\"_ _8\"></span> houders van gewone aandelen van de Vennoots<span class=\"_ _8\"></span>chap (270,3) (61,9) Aangepaste ge<span class=\"_ _8\"></span>wone winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Winst voor de periode toewijsbaar aan de houd<span class=\"_ _8\"></span>ers van gewone aa<span class=\"_ _8\"></span>ndelen van de Vennootsc<span class=\"_ _8\"></span>hap (148,7) (19,5) EBITDA aanpassingen 103,0  59,7  Belastingscorrectie (4,4) (15,5) Aangepaste ge<span class=\"_ _8\"></span>wone winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>(50,1) 24,7  Aanpassing verwatering -  -  Aangepaste gewone winst, na verwater<span class=\"_ _8\"></span>ing (50,1) 24,7   <span class=\"fcb\">* De geconsolideerde resultatenr<span class=\"_ _8\"></span>ekening van 2021 werd aangepas<span class=\"_ _8\"></span>t als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit<span class=\"_ _8\"></span> </span>Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor voortgezette activiteiten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,83) (0,24) Verwaterde winst per aandeel<span class=\"_ _8\"></span> (1,83) (0,24) Aangepaste gewone winst per aandeel<span class=\"_ _8\"></span> (0,62) 0,30 Aangepaste verwaterde winst per aandeel<span class=\"_ _8\"></span> (0,62) 0,30 Voor voortgezette en <span class=\"ws143\">be\u00ebindigde acti<span class=\"_ _8\"></span>viteiten</span> Gewone winst per aandeel<span class=\"_ _8\"></span> (3,34) (0,76) Verwaterde winst per aandeel<span class=\"_ _8\"></span> (3,34) (0,76) Een gewogen gemi<span class=\"_ _8\"></span>ddeld aant<span class=\"_ _8\"></span>al van 3.377.976<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>opties werden niet opge<span class=\"_ _8\"></span>nomen in de noemer v<span class=\"_ _8\"></span>an de verwaterde wins<span class=\"_ _8\"></span>t per aandeel aa<span class=\"_ _8\"></span>ngezien zij \u201cout<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span><span class=\"ws38\">of<span class=\"ls0 ws0\">-</span>t<span class=\"_ _8\"></span>he<span class=\"ls0 ws0\">-</span>money<span class=\"ls0 ws0\">\u201d <span class=\"_ _8\"></span></span></span>war<span class=\"_ _8\"></span>en op jaareinde 2022<span class=\"_ _8\"></span> (2021: 2.320.4<span class=\"_ _8\"></span>25 opties).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>.7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2 Alle leningen z<span class=\"_ _8\"></span>ijn uitgedrukt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in \u20ac per 31 dece<span class=\"_ _8\"></span>mber 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 23 juni 2021 herfi<span class=\"_ _8\"></span>nancierde de Gr<span class=\"_ _8\"></span>oep haar gesyn<span class=\"_ _8\"></span>diceerde kr<span class=\"_ _8\"></span>edietfacilite<span class=\"_ _8\"></span>itsoveree<span class=\"_ _8\"></span>nkomst (Gesyndi<span class=\"_ _8\"></span>ceerde <span class=\"_ _8\"></span>Termijnlening A<span class=\"_ _8\"></span>)<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span>voor een bedr<span class=\"_ _8\"></span>ag van 220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span></span>miljoen \u20ac, en een R<span class=\"_ _8\"></span>evolvin<span class=\"_ _8\"></span>g kredietfacilite<span class=\"_ _8\"></span>it (Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws42\">achterge<span class=\"_ _8\"></span>stelde Revolv<span class=\"_ _8\"></span>ing Facilite<span class=\"_ _8\"></span>it B) voor een bedr<span class=\"_ _8\"></span>ag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws42\">van maximaal 250<span class=\"ls21 ws3b\">,0</span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws42\">mil<span class=\"_ _8\"></span>joen \u20ac. Bovend<span class=\"_ _8\"></span>ien heeft zij een Hi<span class=\"_ _8\"></span>gh Yield Bond (<span class=\"_ _8\"></span>Niet</span>-<span class=\"ls1f ws42\">achterg<span class=\"_ _8\"></span>estelde Oblig<span class=\"_ _8\"></span>atie) op 5</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">j<span class=\"_ _8\"></span>aar </span></span>uitgegeven (\u201c<span class=\"_ _8\"></span>Senior Notes\u201d<span class=\"_ _8\"></span>) voor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>een bedrag<span class=\"_ _8\"></span> van 580,0 milj<span class=\"_ _8\"></span>oen \u20ac met een c<span class=\"_ _8\"></span>oupon van 3,5<span class=\"ls0 ws0\">0<span class=\"_ _8\"></span></span>%. De gesyn<span class=\"_ _8\"></span>diceerde term<span class=\"_ _8\"></span>ijnlening A v<span class=\"_ _8\"></span>an 220,0 miljoen <span class=\"_ _8\"></span>\u20ac met vervald<span class=\"_ _8\"></span>ag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>2024 heeft een r<span class=\"_ _8\"></span>entevoet van EURIBOR<span class=\"_ _8\"></span> 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3,9<span class=\"_ _8\"></span>0% (afhank<span class=\"_ _8\"></span>elijk van de lev<span class=\"_ _8\"></span>erage). D<span class=\"_ _8\"></span>e Niet<span class=\"ls0 ws0\">-</span><span class=\"ws38\">achter<span class=\"_ _8\"></span>gestelde<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>Revolving Faci<span class=\"_ _8\"></span>liteit met<span class=\"_ _8\"></span> vervaldag 2024 <span class=\"_ _8\"></span>heeft een r<span class=\"_ _8\"></span>entevoet van E<span class=\"_ _8\"></span>URIBOR 3 maanden plus een m<span class=\"_ _8\"></span>arge van 3,<span class=\"_ _8\"></span>60% (afhankelij<span class=\"_ _8\"></span>k van de lever<span class=\"_ _8\"></span>age), en werd opg<span class=\"_ _8\"></span>enomen voor ee<span class=\"_ _8\"></span>n bedrag van 115,<span class=\"_ _8\"></span>0 miljoen \u20ac.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 29 juli 2015 werd een v<span class=\"_ _8\"></span>olledig indekk<span class=\"_ _8\"></span>ingsprogr<span class=\"_ _8\"></span>amma (<span class=\"ls0 ws0\">\u201c</span>total ret<span class=\"_ _8\"></span>urn swap<span class=\"ls0 ws0\">\u201d</span>) ge\u00efmplem<span class=\"_ _8\"></span>enteerd voor de <span class=\"_ _8\"></span>op aandelen gebas<span class=\"_ _8\"></span>eerde<span class=\"ls0 ws0\"> </span>bet<span class=\"_ _8\"></span>alingen (LT<span class=\"_ _8\"></span>IP). Voor meer infor<span class=\"_ _8\"></span>matie, zie toelicht<span class=\"_ _8\"></span>ing 7.5.6<span class=\"ls0 ws0\">. </span>en 7.28.<span class=\"fc11 ls0 ws0\"> </span><span class=\"ls20 ws39\">Dit <span class=\"ls0 ws0\">indekkingsprogramma </span></span>wer<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span>ges<span class=\"_ _8\"></span>topt.<span class=\"fc11 ls0 ws0\"> <span class=\"fcb\"> </span></span></span>De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)  7.17.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"wsee\">Onderpand voor leningen </span> </span>De Groep is onderh<span class=\"_ _8\"></span>evig aan inf<span class=\"_ _8\"></span>ormatieconve<span class=\"_ _8\"></span>nanten op regel<span class=\"_ _8\"></span>matige tijdsti<span class=\"_ _8\"></span>ppen en bepaald<span class=\"_ _8\"></span>e financi\u00eble rat<span class=\"_ _8\"></span>io\u2019s worden o<span class=\"_ _8\"></span>pgevolgd.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"fcb ls1f wsd4\">O<span class=\"_ _8\"></span>p jaareinde<span class=\"ls0 ws0\"> </span>2022 en 2021<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">werd<span class=\"ls0 ws0\"> </span><span class=\"wsd4\">aan alle co<span class=\"ls0 ws0\">n</span>venanten vol<span class=\"_ _8\"></span>daan.<span class=\"ls0 ws0\"> </span></span></span></span></span></span>Er werden geen act<span class=\"_ _8\"></span>iva als onderpand g<span class=\"_ _8\"></span>egeven in het ka<span class=\"_ _8\"></span>der van de gesy<span class=\"_ _8\"></span>ndiceerde term<span class=\"_ _8\"></span>ijnleninge<span class=\"_ _8\"></span>n. Even<span class=\"_ _8\"></span>wel zijn bepaal<span class=\"_ _8\"></span>de dochterond<span class=\"_ _8\"></span>ernemingen b<span class=\"_ _8\"></span>orgstellers<span class=\"_ _8\"></span> voor deze lening<span class=\"_ _8\"></span>en. Voor lokale leningen worde<span class=\"_ _8\"></span>n bepaalde mac<span class=\"_ _8\"></span>hines in pand geg<span class=\"_ _8\"></span>even.<span class=\"ls0 ws0\"> </span>7.17.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Overige informatie <span class=\"ls0 ws0\"> </span></span>Serenity Spa b<span class=\"_ _8\"></span>eschikt over kr<span class=\"_ _8\"></span>edietlijnen v<span class=\"_ _8\"></span>oor een totaa<span class=\"_ _8\"></span>l van 62,0 miljoen <span class=\"_ _8\"></span>\u20ac, waarvan 19,5 <span class=\"_ _8\"></span>miljoen \u20ac is ge<span class=\"_ _8\"></span>bruikt door mi<span class=\"_ _8\"></span>ddel van uitgi<span class=\"_ _8\"></span>fte van externe ba<span class=\"_ _8\"></span>nkgaranties:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">30,0 miljoen \u20ac <span class=\"_ _8\"></span>van UniCredit<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">25,0 miljoen \u20ac <span class=\"_ _8\"></span>van UBI</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">7,0 miljoen \u20ac v<span class=\"_ _8\"></span>an BNL</span> </span>Een <span class=\"ws3e\">kredietli<span class=\"_ _8\"></span>jn van 1,0 mil<span class=\"_ _8\"></span>joen AUD werd toe<span class=\"_ _8\"></span>gekend aan Ont<span class=\"_ _8\"></span>ex Manufacturin<span class=\"_ _8\"></span>g Pty Ltd door Comm<span class=\"_ _8\"></span>onwealth Bank<span class=\"_ _8\"></span> Australia, wa<span class=\"_ _8\"></span>arvan 0,4 milj<span class=\"_ _8\"></span>oen AUD werd gebr<span class=\"_ _8\"></span>uikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor Ontex BV is<span class=\"_ _8\"></span> er een door BNL uitg<span class=\"_ _8\"></span>egeven bank<span class=\"_ _8\"></span>garantie van 2,5 m<span class=\"_ _8\"></span>iljoen \u20ac ten voor<span class=\"_ _8\"></span>dele van het It<span class=\"_ _8\"></span>aliaanse dou<span class=\"_ _8\"></span>aneagentsch<span class=\"_ _8\"></span>ap per 31 december<span class=\"_ _8\"></span> 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.18.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">VERPLIC<span class=\"_ _8\"></span>HTINGEN M.B.T. PERSONEELSBELONINGEN<span class=\"_ _8\"></span> </span> </span>De Groep kent<span class=\"_ _8\"></span> haar werkne<span class=\"_ _8\"></span>mers en gepens<span class=\"_ _8\"></span>ioneerde we<span class=\"_ _8\"></span>rknemers verg<span class=\"_ _8\"></span>oedingen na ui<span class=\"_ _8\"></span>tdiensttred<span class=\"_ _8\"></span>ing, langeter<span class=\"_ _8\"></span>mijnpers<span class=\"_ _8\"></span>oneelsb<span class=\"_ _8\"></span>eloningen e<span class=\"_ _8\"></span>n ontslagverg<span class=\"_ _8\"></span>oedingen toe.<span class=\"_ _8\"></span> Deze beloni<span class=\"_ _8\"></span>ngen zij<span class=\"_ _8\"></span>n opgenomen in ov<span class=\"_ _8\"></span>ereenstemm<span class=\"_ _8\"></span>ing met IAS 19. D<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>bijhorende<span class=\"_ _8\"></span> in de balans opge<span class=\"_ _8\"></span>nomen IAS 19<span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichting k<span class=\"_ _8\"></span>an als volgt word<span class=\"_ _8\"></span>en samengevat:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Vergoedingen na uitdiensttredi<span class=\"_ _8\"></span>ng  12,5 20,1 Langetermijnpersoneelsbel<span class=\"_ _8\"></span>oningen  1,1 1,9 Verplichtingen m.b.t. personeelsbelo<span class=\"_ _8\"></span>ningen  13,5 22,0 Kortlopende verplichtingen m.b.t. personeel<span class=\"_ _8\"></span>sbeloningen  40,4 46,2 Nettoverplichting  54,0 68,2  De <span class=\"_ _1\"></span><span class=\"ws48\">berekening <span class=\"_ _8\"></span>van de verplic<span class=\"_ _8\"></span>hting is geb<span class=\"_ _8\"></span>aseerd op actuari<span class=\"_ _8\"></span>\u00eble veronder<span class=\"_ _8\"></span>stellingen <span class=\"_ _8\"></span>die zijn vas<span class=\"_ _8\"></span>tgesteld op de <span class=\"_ _8\"></span>diverse balans<span class=\"_ _8\"></span>data.<span class=\"ls0 ws0\"> </span>Ze zijn niet alle<span class=\"_ _8\"></span>en gebaseerd <span class=\"_ _8\"></span>op de macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische fact<span class=\"_ _8\"></span>oren </span>die golden op de dat<span class=\"_ _8\"></span>ums in kwestie,<span class=\"_ _8\"></span> maar ook op de specif<span class=\"_ _8\"></span>ieke<span class=\"ls0 ws0\"> kenmerk</span>en v<span class=\"_ _8\"></span>an de verschillen<span class=\"_ _8\"></span>de regelin<span class=\"_ _8\"></span>gen, die gewaardeer<span class=\"_ _8\"></span>d werden.<span class=\"_ _8\"></span> Zij vertegenwo<span class=\"_ _8\"></span>ordigen de best<span class=\"_ _8\"></span>e schatting van de G<span class=\"_ _8\"></span>roep<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>voor de toeko<span class=\"_ _8\"></span>mst. Ze worden peri<span class=\"_ _8\"></span>odiek beoord<span class=\"_ _8\"></span>eeld in overeens<span class=\"_ _8\"></span>temming met de ev<span class=\"_ _8\"></span>olutie van de mar<span class=\"_ _8\"></span>kten en de besc<span class=\"_ _8\"></span>hikbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">statistieke<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span></span>Vergoedinge<span class=\"_ _1\"></span><span class=\"ws44\">n na uitdien<span class=\"_ _1\"></span>sttreding<span class=\"ls0 ws0\"> </span></span>Ontex betaalt ond<span class=\"_ _8\"></span>er de toegezegde<span class=\"ls0 ws0\">-</span>bi<span class=\"_ _8\"></span>jdrageregeli<span class=\"_ _8\"></span>ngen aan zowel st<span class=\"_ _8\"></span>aats<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>als particu<span class=\"_ _8\"></span>liere pensioe<span class=\"_ _8\"></span>nregelinge<span class=\"_ _8\"></span>n binnen de Gr<span class=\"_ _8\"></span>oep. Daarnaast heeft<span class=\"_ _8\"></span> Ontex in Belgi\u00eb ook ver<span class=\"_ _8\"></span>zekerde toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>pensioenre<span class=\"_ _8\"></span>gelingen en heef<span class=\"_ _8\"></span>t Ontex tevens<span class=\"_ _8\"></span> de verplichtin<span class=\"_ _8\"></span>g om werknem<span class=\"_ _8\"></span>ers in Frankrijk d<span class=\"_ _8\"></span>ie met pensio<span class=\"_ _8\"></span>en gaan een ontsl<span class=\"_ _8\"></span>agvergoedi<span class=\"_ _8\"></span>ng te betalen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft oo<span class=\"_ _8\"></span>k een aantal niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gefinancier<span class=\"_ _8\"></span>de pensioenre<span class=\"_ _8\"></span>gelingen t<span class=\"_ _8\"></span>en aanzien van o<span class=\"_ _8\"></span>nze Duitse activ<span class=\"_ _8\"></span>iteiten.<span class=\"_ _8\"></span> De Duitse<span class=\"ls0 ws0\"> </span>bedr<span class=\"_ _8\"></span>ijfsactivite<span class=\"_ _8\"></span>iten financi<span class=\"_ _8\"></span>eren geen pens<span class=\"_ _8\"></span>ioenreg<span class=\"_ _8\"></span>elingen, maar nem<span class=\"_ _8\"></span>en in de balans pensi<span class=\"_ _8\"></span>oenregelingsv<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>gen op, dit op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>basis van IAS<span class=\"_ _8\"></span> 19. De pensioe<span class=\"_ _8\"></span>nuitkeringen wor<span class=\"_ _8\"></span>den betaald d<span class=\"_ _8\"></span>oor de betrokke<span class=\"_ _8\"></span>n vennootscha<span class=\"_ _8\"></span>p als ze versc<span class=\"_ _8\"></span>huldigd zijn.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep heeft enk<span class=\"_ _8\"></span>ele <span class=\"ws38\">toegezegde<span class=\"ls0 ws0\">-</span></span>bi<span class=\"_ _8\"></span>jdrageregelin<span class=\"_ _8\"></span>gen die vaste<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bijdragen krijgen.<span class=\"_ _8\"></span> De wettelijke of<span class=\"_ _8\"></span> bijdragende ver<span class=\"_ _8\"></span>plichting van de G<span class=\"_ _8\"></span>roep aan deze plann<span class=\"_ _8\"></span>en zijn beperkt<span class=\"_ _8\"></span> tot de bijdragen.<span class=\"_ _8\"></span> De kost opgenom<span class=\"_ _8\"></span>en in de huidige perio<span class=\"_ _8\"></span>de met betrekki<span class=\"_ _8\"></span>ng tot deze bijdrage<span class=\"_ _8\"></span>n bedraagt <span class=\"ws38\">4,1<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljoen \u20ac (zie ook t<span class=\"_ _8\"></span>oelichting 7.22 hi<span class=\"_ _8\"></span>eronder;<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">2021: <span class=\"_ _9\"></span>4,9 </span>m<span class=\"_ _8\"></span>iljoen \u20ac). Het bedrag v<span class=\"_ _8\"></span>oor 2021 is aangepas<span class=\"_ _8\"></span>t volgens de cla<span class=\"_ _8\"></span>ssificatie va<span class=\"_ _8\"></span>n de \u2018Emerging M<span class=\"_ _8\"></span>arkets\u2019<span class=\"ls0 ws0\"> </span>als<span class=\"_ _8\"></span> be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsact<span class=\"_ _8\"></span>iviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>In Belgi\u00eb zijn t<span class=\"_ _8\"></span>oegezegde<span class=\"ls0 ws0\">-</span>bi<span class=\"_ _8\"></span>jdrageregeli<span class=\"_ _8\"></span>ngen wetteli<span class=\"_ _8\"></span>jk onderhev<span class=\"_ _8\"></span>ig aan een minim<span class=\"_ _8\"></span>um gewaarbor<span class=\"_ _8\"></span>gd rendement<span class=\"_ _8\"></span> en worden derhalv<span class=\"_ _8\"></span>e behandeld a<span class=\"_ _8\"></span>ls toegezegd<span class=\"ls0 ws0\">e<span class=\"_ _8\"></span>-</span>pensio<span class=\"_ _8\"></span>enregeling.<span class=\"_ _8\"></span> In de praktijk<span class=\"_ _8\"></span> wordt deze gar<span class=\"_ _8\"></span>antie hoof<span class=\"_ _8\"></span>dzakelijk ge<span class=\"_ _8\"></span>dekt door verz<span class=\"_ _8\"></span>ekerings<span class=\"_ _8\"></span>maatschappij<span class=\"_ _8\"></span>en. Omdat er<span class=\"_ _8\"></span> geen financ<span class=\"_ _8\"></span>ieringstekor<span class=\"_ _8\"></span>t is op 3<span class=\"_ _8\"></span>1 december<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 is er gee<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span>ing opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span> (2021<span class=\"fc11 ls21 ws3b\">: </span>n<span class=\"ls20 ws39\">ihil).</span><span class=\"fc11\"> <span class=\"_ _11\"> </span></span><span class=\"ls1f ws130\">De gec<span class=\"_ _8\"></span>umuleerde res<span class=\"_ _8\"></span>erves van dez<span class=\"_ _8\"></span>e regelingen z<span class=\"_ _8\"></span>ijn gelijk aan d<span class=\"_ _8\"></span>e activa. Er z<span class=\"_ _8\"></span>ijn geen risico\u2019s<span class=\"_ _8\"></span> waaraan de rege<span class=\"_ _8\"></span>ling de entiteit<span class=\"_ _8\"></span></span> <span class=\"_ _11\"> </span><span class=\"ls1f ws130\">blo<span class=\"_ _8\"></span>otstelt, meer<span class=\"_ _8\"></span> specifiek v<span class=\"_ _8\"></span>anuit enige ongewo<span class=\"_ _8\"></span>ne, </span>entiteitsgeb<span class=\"_ _8\"></span>onden of regeli<span class=\"_ _8\"></span>ngsgebonden r<span class=\"_ _8\"></span>isico\u2019s, en en<span class=\"_ _8\"></span>ige signifi<span class=\"_ _8\"></span>cante co<span class=\"_ _8\"></span>ncentratie va<span class=\"_ _8\"></span>n risico.<span class=\"ls0 ws0\"> </span>Reconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9) De fondsbeleg<span class=\"_ _8\"></span>gingen bestaa<span class=\"_ _8\"></span>n uit <span class=\"ws38\">verzekerin<span class=\"_ _8\"></span>gscontracte<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>bijdragen aan <span class=\"_ _8\"></span>de pensioenpl<span class=\"_ _8\"></span>annen voor het<span class=\"_ _8\"></span> boekjaar ein<span class=\"_ _8\"></span>digend 31 decem<span class=\"_ _8\"></span>ber 202<span class=\"ls0 ws0\">3 </span>zij<span class=\"_ _8\"></span>n 1,5 miljo<span class=\"_ _8\"></span>en \u20ac. <span class=\"ls0 ws0\"> </span>Voornaamste <span class=\"_ _8\"></span>actuari\u00eble ver<span class=\"_ _8\"></span>onderstell<span class=\"_ _8\"></span>ingen<span class=\"ls0 ws0\"> </span>LAND 31 december 2022 Belgi\u00eb Duitsland Frankrijk Itali\u00eb 3,35% / 3,30% / Disconteringsvoet  3.55% 3,35% <span class=\"_ _8f\"> </span>3,45% 3,55% 3,35% / 3,30% / Verwacht langetermijnrendement op fonds<span class=\"_ _8\"></span>beleggingen 3.55% 3,35% <span class=\"_ _8f\"> </span>3,45% 3,55% 0.00% / n.v.t. / Loonstijgingspercentage (bovenop de i<span class=\"_ _8\"></span>nflatie)  3.50% 3,50% <span class=\"_ _3d\"> </span>n.v.t. n.v.t. 2,25% / 0,00% / Inflatiepercentage  2.25% 2,55% <span class=\"_ _8f\"> </span>2,50% 2,25% MR FR with age INSEE Sterftetafel  correction minus Heubeck 2018 G IPS55 2017/2019 5 years 5% p.a. vlak  tot de leeftijd van 50 Enkel Jubileum: en 2% p.a. vlak 10% van de Klantentabel per vanaf leeftijd van Personeelsverloop (tabel) Geen werknemers van categorie 51 tot pensioen 60 jaar en jonger inclusief een vergoeding van vooruitbetalingen Invaliditeitstabel  n.v.t. n.v.t. n.v.t. n.v.t. Gewogen gemiddelde loopti<span class=\"_ _8\"></span>jd 12,7  11,3  11,6  10,6  LAND 31 december 2021 Turkije Mexico Pakistan Belgi\u00eb Duitsland Frankrijk Itali\u00eb 0,70% / 0,90% / Disconteringsvoet  <span class=\"_ _12b\"> </span>19,60% <span class=\"_ _76\"> </span>7,76% <span class=\"_ _76\"> </span>10,75% <span class=\"_ _12c\"> </span>1,20% 0,95% <span class=\"_ _8f\"> </span>0,90% 1,00% 0,70% / 0,90% / Verwacht langetermijnrendement op fonds<span class=\"_ _8\"></span>beleggingen <span class=\"_ _12d\"> </span>19,60% <span class=\"_ _76\"> </span>7,76% <span class=\"_ _76\"> </span>10,75% <span class=\"_ _12c\"> </span>1,20% 0,95% <span class=\"_ _8f\"> </span>0,90% 1,00% 0.00% / N/A / Loonstijgingspercentage (bovenop de i<span class=\"_ _8\"></span>nflatie)  <span class=\"_ _12e\"> </span>13,00% <span class=\"_ _76\"> </span>4,54% <span class=\"_ _76\"> </span>10,75% <span class=\"_ _12c\"> </span>3,25% 2,50% <span class=\"_ _12f\"> </span>N/A N/A 1,75% / 0,00% / Inflatiepercentage  <span class=\"_ _12b\"> </span>13,00% <span class=\"_ _76\"> </span>4,00% <span class=\"_ _49\"> </span>8,98% <span class=\"_ _8f\"> </span>1,75% 1,75% <span class=\"_ _8f\"> </span>1,50% 1,75% State Life Insurance MR FR met INSEE Sterftetafel  <span class=\"_ _130\"> </span>C.S.O. 1980 <span class=\"_ _131\"> </span><span class=\"ls47 ws138\">EMSSA09</span> Corporation leeftijdcorrectie Heubeck 2018 G IPS55 2016/2018 (SLIC) 2001-minus 5 jaar 2005 5% p.a. vlak  tot de leeftijd van 50 Enkel Jubileum: en 2% p.a. vlak Vennootschap-Op basis van 10% van de Klantentabel per vanaf leeftijd van Personeelsverloop (tabel) 3,7% <span class=\"_ _42\"> </span>Geen specifiek ervaring werknemers van categorie 51 tot pensioen 60 jaar en jonger inclusief een vergoeding van vooruitbetalingen Invaliditeitstabel  n.v.t. n.v.t. n.v.t. n.v.t. n.v.t. n.v.t. n.v.t. Gewogen gemiddelde looptij<span class=\"_ _8\"></span>d 7,3  13,8  53,7  16,2  8,9  12,6  10,4  Er zijn geen on<span class=\"_ _8\"></span>gewone entiteit<span class=\"_ _8\"></span>sgebonden of<span class=\"_ _8\"></span> regelingsg<span class=\"_ _8\"></span>ebonden ris<span class=\"_ _8\"></span>ico\u2019s waaraa<span class=\"_ _8\"></span>n de regeling de e<span class=\"_ _8\"></span>ntiteit bloot<span class=\"_ _8\"></span>stelt en er zijn ge<span class=\"_ _8\"></span>en signific<span class=\"_ _8\"></span>ante risicoconc<span class=\"_ _8\"></span>entraties.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>es hieronder z<span class=\"_ _8\"></span>ijn bepaal<span class=\"_ _8\"></span>d op basis v<span class=\"_ _8\"></span>an een methode di<span class=\"_ _8\"></span>e de invloed op <span class=\"_ _8\"></span>de toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>pensioen<span class=\"_ _8\"></span>regeling van r<span class=\"_ _8\"></span>edelijke wij<span class=\"_ _8\"></span>zigingen v<span class=\"_ _8\"></span>an de belangr<span class=\"_ _8\"></span>ijke veron<span class=\"_ _8\"></span>derstellinge<span class=\"_ _8\"></span>n, aan het<span class=\"ls0 ws0\"> </span>einde <span class=\"_ _8\"></span>van de rapporter<span class=\"_ _8\"></span>ingsperiode,<span class=\"_ _8\"></span> extrapoleert<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Belgi\u00eb Duitsland Frankrijk Itali\u00eb Disconteringsvoet - 0,25bp   (17,5)  (6,8)  (1,7)  (1,6) Disconteringsvoet + 0,25bp <span class=\"_ _8\"></span> 17,2 6,5 1,6 1,6 Loonstijging - 0,25bp   (0,1)  (5,9)  (1,6)  (1,6) Loonstijging + 0,25bp  0,1 5,9 1,7 1,6 31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Turkije Mexico Pakistan Belgi\u00eb Duitsland Frankrijk Itali\u00eb Disconteringsvoet - 0,25bp   (0,9)  (1,5)  (0,5)  (21,3)  (9,4)  (1,9)  (1,9) Disconteringsvoet + 0,25bp <span class=\"_ _8\"></span> 0,8 1,4 0,4 19,7 9,0 1,8 1,8 Loonstijging - 0,25bp   (0,8)  (1,5)  (0,4)  (20,3)  (9,2)  (1,8)  (1,8) Loonstijging + 0,25bp  0,9 1,5 0,5 20,6 9,2 1,9 1,8 Vergoedinge<span class=\"_ _1\"></span>n na uitdien<span class=\"_ _1\"></span>sttreding pe<span class=\"_ _1\"></span>r land<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Belgi\u00eb Duitsland Frankrijk Itali\u00eb OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Verplichting uit hoofde van toegez<span class=\"_ _8\"></span>egde-pensioenregeli<span class=\"_ _8\"></span>ng op het einde van de periode<span class=\"_ _8\"></span>   (16,5)  (6,5)  (1,6)  (1,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van de <span class=\"_ _8\"></span>periode  15,2 - - - Financieringsstatus   (1,3)  (6,5)  (1,6)  (1,6) Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef in balans<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span> (1,3) <span class=\"_ _42\"> </span> (6,5) <span class=\"_ _132\"> </span> (1,6) <span class=\"_ _42\"> </span> (1,6) 31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Turkije Mexico Pakistan Belgi\u00eb Duitsland Frankrijk Itali\u00eb OPNAME VAN DE <span class=\"ls0 ws0\">VERPLICHTING </span>Verplichting uit hoofde van toegez<span class=\"_ _8\"></span>egde-pensioenregeli<span class=\"_ _8\"></span>ng op het einde van  (0,6) <span class=\"_ _42\"> </span> (1,5) <span class=\"_ _132\"> </span> (0,4) <span class=\"_ _72\"> </span> (19,2) <span class=\"_ _132\"> </span> (8,3) <span class=\"_ _42\"> </span> (1,8) <span class=\"_ _132\"> </span> (1,8) de periode  Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van de periode<span class=\"_ _8\"></span>  - - 0,4 14,4 - - - Financieringsstatus   (0,6)  (1,5)  (0,0)  (4,9)  (8,3)  (1,8)  (1,8) Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef in balans<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span> (0,6)  (1,5)  (0,0)  (4,9)  (8,3)  (1,8)  (1,8) 7.19.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">UITGESTELDE BEL<span class=\"_ _1\"></span>ASTINGEN E<span class=\"_ _1\"></span>N <span class=\"ls1c wsed\">ACT<span class=\"_ _8\"></span>UELE B<span class=\"_ _8\"></span>ELAST<span class=\"_ _8\"></span>INGE<span class=\"_ _8\"></span>N<span class=\"ls0 ws0\"> </span></span></span></span>7.19.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Uitgestelde belastingen<span class=\"ls0 ws0\"> </span></span>Uitgestelde be<span class=\"_ _8\"></span>lastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>verpl<span class=\"_ _8\"></span>ichtingen word<span class=\"_ _8\"></span>en gecompenseerd als<span class=\"_ _8\"></span> er een wettelijk af<span class=\"_ _8\"></span>dwingbaar r<span class=\"_ _8\"></span>echt tot verrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>bestaat en als de uitgest<span class=\"_ _8\"></span>elde belasting<span class=\"_ _8\"></span>en uitgaan va<span class=\"_ _8\"></span>n eenzelfde f<span class=\"_ _8\"></span>iscale autorit<span class=\"_ _8\"></span>eit. De uitges<span class=\"_ _8\"></span>telde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en <span class=\"ls0 ws0\">-</span>verplic<span class=\"_ _8\"></span>htingen zijn t<span class=\"_ _8\"></span>oe te rekenen aa<span class=\"_ _8\"></span>n de volgende post<span class=\"_ _8\"></span>en:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Uitgestelde belasting-Uitgestelde belasting- Uitgestelde belasting-Uitgestelde belasting- in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vordering verplichting vordering verplichting Immateri\u00eble activa  1,1  -  -  (0,9)  Materi\u00eble vaste activa -  (45,4) -  (40,7)  Leaseovereenkomsten 19,5  (14,9) 22,7  (19,8) Voorraden  2,8  -  1,7  -  Financi\u00eble instrumenten <span class=\"_ _8\"></span> 0,0  -  35,8  (36,6) Personeelsbeloningen 3,1  -  5,8  -  Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  3,9  -  8,9  -  Overige  -  (0,1) 2,5  -  Fiscale<span class=\"ls0 ws0\"> verliezen  </span>126,0  -  162,6  -  Belastingkrediet  15,9  -  9,4  -  Uitgestelde belastingvorderinge<span class=\"_ _8\"></span>n &amp; -<span class=\"ls32 wse3\">verplichtin<span class=\"_ _8\"></span>gen </span>- <span class=\"ls32 wse3\">Bruto</span> 172,4  (60,3)  249,3  (98,0) Niet-<span class=\"ws143\">opgenomen netto uitgestelde belastingvorderingen<span class=\"_ _8\"></span></span>  (121,2) -  (154,1)  -  Compensatie (39,0) 39,0  (75,5)  75,5  Uitgestelde<span class=\"ls0 ws0\"> bela<span class=\"_ _8\"></span>stingvorderingen &amp; -verplic<span class=\"_ _8\"></span>htingen - Netto  </span>12,1  (21,3) 19,7  (22,5) Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n opgenomen vo<span class=\"_ _8\"></span>or tijdelijke v<span class=\"_ _8\"></span>erschillen, over<span class=\"_ _8\"></span>gedragen f<span class=\"_ _8\"></span>iscale aftr<span class=\"_ _8\"></span>ekken en overgedrag<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>fiscale ver<span class=\"_ _8\"></span>liezen voor z<span class=\"_ _8\"></span>over de realisat<span class=\"_ _8\"></span>ie van de betrokk<span class=\"_ _8\"></span>en belastingvor<span class=\"_ _8\"></span>dering via t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare wins<span class=\"_ _8\"></span>ten waarschijn<span class=\"_ _8\"></span>lijk is.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overgedrag<span class=\"_ _8\"></span>en fiscale verli<span class=\"_ _8\"></span>ezen hebben voorn<span class=\"_ _8\"></span>amelijk betr<span class=\"_ _8\"></span>ekking op Frankrijk<span class=\"_ _8\"></span>, Belgi\u00eb<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>en Spanje.<span class=\"_ _8\"></span> In Belgi\u00eb en Frankr<span class=\"_ _8\"></span>ijk<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>wer<span class=\"_ _8\"></span>den uitgeste<span class=\"_ _8\"></span>lde belastingv<span class=\"_ _8\"></span>orderin<span class=\"_ _8\"></span>gen opgenomen voor de<span class=\"_ _8\"></span> overgedrage<span class=\"_ _8\"></span>n fiscale verli<span class=\"_ _8\"></span>ezen ten belop<span class=\"_ _8\"></span>e van de in de nabije<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toekomst<span class=\"_ _8\"></span> verwachte bel<span class=\"_ _8\"></span>astbare winst<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>Van de uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot overgedr<span class=\"_ _8\"></span>agen verliez<span class=\"_ _8\"></span>en werd ten bel<span class=\"_ _8\"></span>ope van <span class=\"ws38\">121,2<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>miljoen <span class=\"_ _8\"></span>\u20ac (2021: 154,1 m<span class=\"_ _8\"></span>iljoen \u20ac)<span class=\"fs33 fc11 ls0 ws0\"> </span><span class=\"ws38\">ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\"> </span></span>opgenomen i<span class=\"_ _8\"></span>n de balans. Fis<span class=\"_ _8\"></span>cale verliezen ku<span class=\"_ _8\"></span>nnen in principe o<span class=\"_ _8\"></span>nbeperkt word<span class=\"_ _8\"></span>en gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t geen uitgestel<span class=\"_ _8\"></span>de belastinge<span class=\"_ _8\"></span>n opgenomen di<span class=\"_ _8\"></span>e verband houden m<span class=\"_ _8\"></span>et investerin<span class=\"_ _8\"></span>gen in dochteron<span class=\"_ _8\"></span>derneminge<span class=\"_ _8\"></span>n. Er is momentee<span class=\"_ _8\"></span>l geen bel<span class=\"_ _8\"></span>eid of gedet<span class=\"_ _8\"></span>ailleerd pla<span class=\"_ _8\"></span>n met betrekkin<span class=\"_ _8\"></span>g tot de betaling <span class=\"_ _8\"></span>van dividenden<span class=\"_ _8\"></span> binnen de Groep.<span class=\"_ _8\"></span><span class=\"fs33 fc11 ls0 ws0\"> </span>7.19.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Actuele belastingen<span class=\"ls0 ws0\"> </span></span>31 december 2022 <span class=\"_ _b4\"> </span>31 dece<span class=\"_ _8\"></span>mber 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Actuele belastingvorderingen 5,0  15,0  Actuele belastingverplichtingen<span class=\"_ _8\"></span>  (23,0) (31,8) De actuele belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen zijn voornam<span class=\"_ _8\"></span>elijk gerelat<span class=\"_ _8\"></span>eerd aan een tev<span class=\"_ _8\"></span>eel aan voorafbetali<span class=\"_ _8\"></span>ngen in vergelij<span class=\"_ _8\"></span>king met de effecti<span class=\"_ _8\"></span>eve belastingver<span class=\"_ _8\"></span>plichtin<span class=\"_ _8\"></span>g voor het jaar. De ac<span class=\"_ _8\"></span>tuele belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en omvatten 14,8 mi<span class=\"_ _8\"></span>ljoen \u20ac aan schulden m.<span class=\"_ _8\"></span>b.t. winstbel<span class=\"_ _8\"></span>asting (202<span class=\"_ _8\"></span>1: 19,5 miljoen \u20ac) en 8,2 milj<span class=\"_ _8\"></span>oen \u20ac aan voorzienin<span class=\"_ _8\"></span>g voor onzekere bel<span class=\"_ _8\"></span>astingposit<span class=\"_ _8\"></span>ies (2021: 12,3 miljoe<span class=\"_ _8\"></span>n \u20ac).<span class=\"ls0 ws0\"> </span>7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8  7.21.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">VOORZ<span class=\"_ _8\"></span>IENINGEN</span> </span>Juridische in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Herstructurer<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span>Overig<span class=\"_ _8\"></span>e <span class=\"_ _133\"> </span></span>Totaal<span class=\"ls0 ws0\"> </span>geschillen Openingssal<span class=\"_ _8\"></span>do<span class=\"ls0 ws0\"> </span>7,9  24,5  0,2 32,6  Toevoegingen voorzieningen<span class=\"_ _8\"></span>  0,2  0,5  0,0 0,7  Teruggenomen bedragen   (0,1)  (1,2) -  (1,3) Aanwendingen tijdens het jaar<span class=\"_ _8\"></span>   (0,1)  (22,6)  (0,1)  (22,9) Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (1,1)  (0,1) -  (1,2) Per 31 december 2022 6,8  1,1  0,1 8,0  Waarvan kortlopend 6,8  1,1  0,1 8,0  De in 202<span class=\"ws38\">2 </span>opgenomen hers<span class=\"_ _8\"></span>tructureri<span class=\"_ _8\"></span>ngsvoorz<span class=\"_ _8\"></span>iening heeft bet<span class=\"_ _8\"></span>rekking op de lope<span class=\"_ _8\"></span>nde strategisch<span class=\"_ _8\"></span>e herziening van d<span class=\"_ _8\"></span>e geografisch<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>voetafdruk,<span class=\"_ _8\"></span> die eind 20<span class=\"ws38\">20 </span>van start gi<span class=\"_ _8\"></span>ng en in 2021 bevest<span class=\"_ _8\"></span>igd werd. De voorz<span class=\"_ _8\"></span>iening omvat<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">te<span class=\"ls0 ws0\"> </span></span>hoofdzakelijk o<span class=\"_ _8\"></span>ntslagvergo<span class=\"_ _8\"></span>edingen. <span class=\"ls0 ws0\"> </span>De Groep legt een vo<span class=\"_ _8\"></span>orzienin<span class=\"_ _8\"></span>g aan voor juridisc<span class=\"_ _8\"></span>he geschillen,<span class=\"_ _8\"></span> die werden aang<span class=\"_ _8\"></span>espannen t<span class=\"_ _8\"></span>egen de Groep, door<span class=\"_ _8\"></span> klanten,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws57\">leveranc<span class=\"_ _8\"></span>iers of voormalige werk<span class=\"_ _8\"></span>nemers. <span class=\"ls0 ws0\"> </span></span>Op 2 september 2014 wer<span class=\"_ _8\"></span>d de Groep in kennis gestel<span class=\"_ _8\"></span>d door de Spaanse nati<span class=\"_ _8\"></span>onale concurr<span class=\"_ _8\"></span>entie commiss<span class=\"_ _8\"></span>ie (CNMC) van hun onderz<span class=\"_ _8\"></span>oek tegen 15 vennoot<span class=\"_ _8\"></span>schappen in de s<span class=\"_ _8\"></span>ector (waar<span class=\"_ _8\"></span>onder 3 dochterven<span class=\"_ _8\"></span>nootschappen van <span class=\"_ _8\"></span>de Vennootschap:<span class=\"_ _8\"></span> Ontex ES Holdco,<span class=\"_ _8\"></span> S.A, Ontex Peninsul<span class=\"_ _8\"></span>ar, S.A.U en O<span class=\"_ _8\"></span>ntex ID, S.A U.) naar verme<span class=\"_ _8\"></span>end<span class=\"_ _8\"></span>e inbreuken tegen pri<span class=\"_ _8\"></span>jsafspraken en an<span class=\"_ _8\"></span>dere commerc<span class=\"_ _8\"></span>i\u00eble condities in de S<span class=\"_ _8\"></span>paanse afzetmark<span class=\"_ _8\"></span>t voor incontinent<span class=\"_ _8\"></span>ieproduct<span class=\"_ _8\"></span>en. Op 26 mei 2016, naar aanle<span class=\"_ _8\"></span>iding van het onderz<span class=\"_ _8\"></span>oek, heeft C<span class=\"_ _8\"></span>NMC<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn besliss<span class=\"_ _8\"></span>ing uitgevaar<span class=\"_ _8\"></span>digd. In de beslis<span class=\"_ _8\"></span>sing worden 8 bedrijven, w<span class=\"_ _8\"></span>aaronder Ontex<span class=\"_ _8\"></span>\u2019 Spaanse dochte<span class=\"_ _8\"></span>rvennootsch<span class=\"_ _8\"></span>appen, schuldi<span class=\"_ _8\"></span>g bevonden aan d<span class=\"_ _8\"></span>eelname aan een k<span class=\"_ _8\"></span>artel. Naar aanl<span class=\"_ _8\"></span>eiding van haar<span class=\"_ _8\"></span> betrokkenhe<span class=\"_ _8\"></span>id van 1999 tot<span class=\"_ _8\"></span> 2014, ontving Ont<span class=\"_ _8\"></span>ex een boete van 5,2 m<span class=\"_ _8\"></span>iljoen \u20ac. Ontex t<span class=\"_ _8\"></span>ekende beroep aan te<span class=\"_ _8\"></span>gen de beslissi<span class=\"_ _8\"></span>ng, wat werd verworp<span class=\"_ _8\"></span>en bij vonnis in s<span class=\"_ _8\"></span>eptember 2022. O<span class=\"_ _8\"></span>ntex heeft verv<span class=\"_ _8\"></span>olgens een verzoek ing<span class=\"_ _8\"></span>ediend tot r<span class=\"_ _8\"></span>ectificati<span class=\"_ _8\"></span>e van het vonnis waar<span class=\"_ _8\"></span>bij het beroep van Ontex<span class=\"_ _8\"></span> werd verworpen en zal<span class=\"_ _8\"></span> verdere stappen ov<span class=\"_ _8\"></span>erwegen zodra het<span class=\"_ _8\"></span> verzoek is behand<span class=\"_ _8\"></span>eld. Naa<span class=\"_ _8\"></span>r aanleiding van dit<span class=\"_ _8\"></span> geschil werd er een voor<span class=\"_ _8\"></span>ziening te<span class=\"_ _8\"></span>n belope van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">5,2<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>miljoen \u20ac aang<span class=\"_ _8\"></span>elegd per 31 dec<span class=\"_ _8\"></span>ember 2016.<span class=\"_ _8\"></span> De voorzienin<span class=\"_ _8\"></span>g is onverande<span class=\"_ _8\"></span>rd per 31 december 20<span class=\"_ _8\"></span>22.<span class=\"ls0 ws0\"> </span>7.22.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1c wsed\">K<span class=\"_ _8\"></span>OSTEN<span class=\"_ _8\"></span> MET<span class=\"_ _8\"></span> <span class=\"ls1b ws111\">BETREKKING TOT PERSON<span class=\"_ _8\"></span>EELSBELONI<span class=\"ls1a ws2f\">NG</span><span class=\"ws24\">EN</span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bezoldigingen  (193,7)  (185,8) Sociale lasten  (44,8)  (45,7) Toegezegde-pensioenregeling <span class=\"_ _8\"></span>- Pensioenkost van het diens<span class=\"_ _8\"></span>tjaar (2,2)  (2,4) Toegezegde-bijdrageregeling <span class=\"_ _8\"></span>- Pensioenkost (4,1)  (4,9) Overige personeelskos<span class=\"_ _8\"></span>ten  (40,8)  (33,3) Totaal kosten m.b.t. personeels<span class=\"_ _8\"></span>beloningen  (285,6) (272,2) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 81,1 <span class=\"_ _8\"></span>miljoen \u20ac De in <span class=\"ws38\">onderstaand<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>tabel vermelde volt<span class=\"_ _8\"></span>ijdse equiv<span class=\"_ _8\"></span>alenten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bevatten a<span class=\"_ _8\"></span>lleen de werknem<span class=\"_ _8\"></span>ers binnen de v<span class=\"_ _8\"></span>oortgezette ac<span class=\"_ _8\"></span>tiviteiten en w<span class=\"_ _8\"></span>ijken dus aanzi<span class=\"_ _8\"></span>enlijk af<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van het aantal werknem<span class=\"_ _8\"></span>ers dat in t<span class=\"ls1f ws3e\">oelichting 1.<span class=\"_ _8\"></span>2 is opgenomen.<span class=\"_ _8\"></span></span> In voltijdse equivalenten<span class=\"_ _8\"></span> 2022 2021* Gemiddeld totaal aantal werknemers<span class=\"_ _8\"></span> 5.351  5.370  Waarvan:   - arbeiders 3.323  3.486   - bedienden  1.966  1.824   - management  62  59  * <span class=\"ls0 ws158\">De geconsolideerde resultatenrekeni<span class=\"_ _8\"></span>ng van 2021 werd aangepast als<span class=\"_ _8\"></span> gevolg van de classificatie v<span class=\"_ _8\"></span>an de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, m<span class=\"_ _8\"></span>et een impact van 3.974 gemiddel<span class=\"_ _8\"></span>d aantal werknemers<span class=\"_ _9\"></span><span class=\"ws0\"> </span></span>.7.23.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OVERIGE BED<span class=\"_ _8\"></span>RIJFSOPBRENGSTEN/(KOSTEN), NETTO</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Wisselkoersverschillen op bedrij<span class=\"_ _8\"></span>fsactiviteiten  8,5  (1,9) Minderwaarde op de verkoop van<span class=\"_ _8\"></span> activa  (0,6) (0,0) Overige opbrengsten/(kosten)<span class=\"_ _8\"></span> (2,8) (5,0) Totaal overi<span class=\"_ _8\"></span>ge bedrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), ne<span class=\"_ _8\"></span>tto<span class=\"ls0 ws0\">  </span>5,1  (7,0) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>1,4 <span class=\"ls33 wse4\">miljoen</span> \u20ac De \"Overige op<span class=\"_ _8\"></span>brengsten/(kos<span class=\"_ _8\"></span>ten)\" besta<span class=\"_ _8\"></span>an voornamel<span class=\"_ _8\"></span>ijk uit afschr<span class=\"_ _8\"></span>ijvingsko<span class=\"_ _8\"></span>sten op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gebruikte app<span class=\"_ _8\"></span>aratuur en mac<span class=\"_ _8\"></span>hines en pensioen<span class=\"_ _8\"></span>uitgaven.<span class=\"_ _8\"></span><span class=\"fs33 fc1 ls0 ws0\"> </span>.7.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac Kosten die opg<span class=\"_ _8\"></span>enomen zijn on<span class=\"_ _8\"></span>der de rubriek EB<span class=\"_ _8\"></span>ITDA aanpas<span class=\"_ _8\"></span>singen zijn di<span class=\"_ _8\"></span>e kosten die door het<span class=\"_ _8\"></span> management niet<span class=\"_ _8\"></span> beschouwd wor<span class=\"_ _8\"></span>den als verbond<span class=\"_ _8\"></span>en aan de gewone bedr<span class=\"_ _8\"></span>ijfsactivi<span class=\"_ _8\"></span>teiten van de Onderneming.<span class=\"_ _8\"></span> De Groep heeft dez<span class=\"_ _8\"></span>e classific<span class=\"_ _8\"></span>atie overgenome<span class=\"_ _8\"></span>n om een beter<span class=\"_ _8\"></span> inzicht te kri<span class=\"_ _8\"></span>jgen in haar t<span class=\"_ _8\"></span>erugkerende fina<span class=\"_ _8\"></span>nci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">prestaties.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>Deze EBITDA aan<span class=\"_ _8\"></span>passingen wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> gepresentee<span class=\"_ _8\"></span>rd in de gecon<span class=\"_ _8\"></span>solideerde res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten e<span class=\"_ _8\"></span>n kosten met bet<span class=\"_ _8\"></span>rekking tot wi<span class=\"_ _8\"></span>jzigingen in de <span class=\"_ _8\"></span>groepsstruct<span class=\"_ _8\"></span>uur; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(Kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.24.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Opbrengsten en kosten gerelat<span class=\"_ _1\"></span>eerd aan  wij<span class=\"ls0 ws28\">zigingen in de gr<span class=\"_ _1\"></span>oepsstructuur<span class=\"ws0\"> </span></span></span>Herstructurering In 2021 <span class=\"ws4e\">heeft de k<span class=\"_ _8\"></span>ost<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>betrek<span class=\"_ _8\"></span>king op de herstr<span class=\"_ _8\"></span>uctureringsk<span class=\"_ _8\"></span>osten in het kader<span class=\"_ _8\"></span> van de herverdelin<span class=\"_ _8\"></span>g/<span class=\"ws38\">herall<span class=\"_ _8\"></span>ocatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>van de pr<span class=\"_ _8\"></span>oductiecapac<span class=\"_ _8\"></span>iteit en de strat<span class=\"_ _8\"></span>egische herzie<span class=\"_ _8\"></span>ning van de geografi<span class=\"_ _8\"></span>sche voetafdruk va<span class=\"_ _8\"></span>n de Groep. Als zodani<span class=\"_ _8\"></span>g heeft de <span class=\"ws38\">Ondern<span class=\"_ _8\"></span>eming<span class=\"ls0 ws0\"> </span></span>besloten een<span class=\"ls0 ws0\"> </span>deel van de<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">pr<span class=\"_ _8\"></span>oductiecap<span class=\"_ _8\"></span>aciteit<span class=\"ls0 ws0\"> </span><span class=\"ws9f\">in te krimpen,<span class=\"ls0 ws0\"> </span>wat aan </span>de <span class=\"_ _2\"></span><span class=\"ws9f\">b<span class=\"_ _8\"></span>etrokken partij<span class=\"_ _8\"></span>en is meegedeeld<span class=\"ls0 ws0\"> </span>en heeft zij <span class=\"ls17 ws48\">daarbij kos<span class=\"_ _1\"></span>ten </span></span></span></span>opgelopen voo<span class=\"_ _8\"></span>r een bedrag van 26,<span class=\"_ _8\"></span>4<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljoen<span class=\"_ _8\"></span></span> \u20ac </span>in 2021, waa<span class=\"_ _8\"></span>rvan 23,8 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>is opg<span class=\"_ _8\"></span>enomen als herst<span class=\"_ _8\"></span>ructureri<span class=\"_ _8\"></span>ngsvoorzieni<span class=\"_ _8\"></span>ng in 2021. De kos<span class=\"_ _8\"></span>ten in verband m<span class=\"_ _8\"></span>et deze <span class=\"ws38\">herziening<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span></span>5,4<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n 2022. <span class=\"ls0 ws0\"> </span></span>De Groep kondigd<span class=\"_ _8\"></span>e in het vier<span class=\"_ _8\"></span>de kwartaal va<span class=\"_ _8\"></span>n 2020 een grondi<span class=\"_ _8\"></span>ge herzienin<span class=\"_ _8\"></span>g aan van de overhe<span class=\"_ _8\"></span>adkostenst<span class=\"_ _8\"></span>ructuur van de Gr<span class=\"_ _8\"></span>oep. De in 2021 gem<span class=\"_ _8\"></span>aakte kosten b<span class=\"_ _8\"></span>edroegen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>7,5 miljoe<span class=\"_ _8\"></span>n \u20ac.<span class=\"ls0 ws0\"> </span>Het verschil m<span class=\"_ _8\"></span>et de cijfers opgen<span class=\"_ _8\"></span>omen in het jaar<span class=\"_ _8\"></span>report van 2021 is<span class=\"_ _8\"></span> te verklare<span class=\"_ _8\"></span>n door het deel gere<span class=\"_ _8\"></span>lateerd aan d<span class=\"_ _8\"></span>e \u2018<span class=\"ls0 ws39\">Emerging Markets\u2019.<span class=\"ws0\"> </span></span>7.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.<span class=\"ls0 ws0\"> </span>Geschillen en j<span class=\"_ _1\"></span>uridische claims<span class=\"ls0 ws0\"> </span>De Onderneming he<span class=\"_ _8\"></span>eft specifieke jur<span class=\"_ _8\"></span>idische k<span class=\"_ _8\"></span>osten opgelopen i<span class=\"_ _8\"></span>n het kader van bepaa<span class=\"_ _8\"></span>lde lopende of<span class=\"_ _8\"></span> potenti\u00eble gesch<span class=\"_ _8\"></span>illen waarva<span class=\"ls0 ws0\">n<span class=\"_ _8\"></span> <span class=\"_ _9\"></span></span>wordt verwacht dat<span class=\"_ _8\"></span> zij zullen resulter<span class=\"_ _8\"></span>en in een p<span class=\"ws38\">otent<span class=\"_ _8\"></span>ieel </span>voordeel voor de O<span class=\"_ _8\"></span>nderneming of i<span class=\"_ _8\"></span>n de vermijdi<span class=\"_ _8\"></span>ng van potenti\u00eb<span class=\"_ _8\"></span>le<span class=\"ls0 ws0\"> </span>toekom<span class=\"_ _8\"></span>stige uitgav<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.27.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">WINSTBELAST<span class=\"_ _8\"></span>INGEN</span> </span>De winstbelas<span class=\"_ _8\"></span>ting (ten laste v<span class=\"_ _8\"></span>an)/ten guns<span class=\"_ _8\"></span>te van de result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng gedurende <span class=\"_ _8\"></span>het jaar is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Actuele winstbelastingen - (kost)/<span class=\"_ _8\"></span>opbrengst  (16,3)  (12,4) Uitgestelde belastingen - (kost)/op<span class=\"_ _8\"></span>brengst   (12,1) 3,5 Totaal winstbelastingen  (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging <span class=\"_ _8\"></span>Markets\u2019 als be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit met een impact van 9,1 miljoen \u20ac De winstbelas<span class=\"_ _8\"></span>ting kan als vol<span class=\"_ _8\"></span>gt gereconc<span class=\"_ _8\"></span>ilieerd word<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  <span class=\"_ _134\"> </span><span class=\"fca\"> (120,3) <span class=\"_ _e\"> </span></span> (10,6) </span>Winstbelasting berekend aan geldende bel<span class=\"_ _8\"></span>astingvoeten 27,1 2,6 Verworpen uitgaven  (2,6)  (4,1) Niet-belastbare opbrengsten 1,0 1,3 Bijzondere waardevermindering <span class=\"_ _8\"></span>op goodwill  (19,3) - Afboeking van voorheen opgenom<span class=\"_ _8\"></span>en uitgestelde belas<span class=\"_ _8\"></span>tingvorderingen op verliezen   (12,0)  (10,1) Fiscale verliezen van het huidige boek<span class=\"_ _8\"></span>jaar waarvoor geen uitgestel<span class=\"_ _8\"></span>de belastingvordering werd opgenomen<span class=\"_ _8\"></span>  (23,4)  (1,4) Opname van voorheen niet-opgen<span class=\"_ _8\"></span>omen uitgestelde belastingvorderingen op verli<span class=\"_ _8\"></span>ezen 1,6 0,4 Aanpassingen met betrekking tot <span class=\"_ _8\"></span>voorbije jaren  (1,5) 0,7 Effect van wijziging in belasti<span class=\"_ _8\"></span>ngvoeten -  (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>- 0,1 Overige 0,8 1,8 Totaal<span class=\"ls0 ws0\"> winstbelastingen <span class=\"_ _8\"></span> </span> (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit  met een impact van 9,1 milj<span class=\"_ _8\"></span>oen \u20ac 7.28.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OP AAND<span class=\"_ _8\"></span>ELEN GEBASEERDE BETALINGEN</span> </span>Sinds septemb<span class=\"_ _8\"></span>er 2014 heeft de G<span class=\"_ _8\"></span>roep lange t<span class=\"_ _8\"></span>ermijn belon<span class=\"_ _8\"></span>ingsplannen (\u201c<span class=\"_ _8\"></span>LTIP\u201d) ge\u00ef<span class=\"_ _8\"></span>mplementeer<span class=\"_ _8\"></span>d die gebaseerd zi<span class=\"_ _8\"></span>jn op een combi<span class=\"_ _8\"></span>natie van aand<span class=\"_ _8\"></span>elenopties (v<span class=\"_ _8\"></span>erder \u201c<span class=\"_ _8\"></span><span class=\"ls0 ws0\">o</span>pties\u201d genoem<span class=\"_ _8\"></span>d) en voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">\u2013 </span>Restricted St<span class=\"_ _8\"></span>ock Units g<span class=\"_ _8\"></span>enoemd). In 20<span class=\"_ _8\"></span>19 werd het la<span class=\"_ _8\"></span>ng<span class=\"ls0 ws0\">e</span>termij<span class=\"_ _8\"></span>nbeloningsp<span class=\"_ _8\"></span>lan gewijzi<span class=\"_ _8\"></span>gd in een com<span class=\"_ _8\"></span>binatie van RS<span class=\"_ _8\"></span>U\u2019s, <span class=\"ls0 ws0\">o</span><span class=\"ws38\">pties </span>en prestatieg<span class=\"_ _8\"></span>ebonden voorw<span class=\"_ _8\"></span>aardelijk t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhed<span class=\"ls0 ws159\">e<span class=\"_ _8\"></span>n (verder \u201cPSU\u2019s\u201d <span class=\"ws0\">- <span class=\"_ _9\"></span></span></span></span>Performanc<span class=\"_ _8\"></span>e Stock Units)<span class=\"_ _8\"></span>, waarbij elk \u00e9\u00e9<span class=\"_ _8\"></span>n derde van d<span class=\"_ _8\"></span>e toegekende waar<span class=\"_ _8\"></span>de van de lang<span class=\"_ _8\"></span>e termij<span class=\"_ _8\"></span>n beloning ver<span class=\"_ _8\"></span>tegenwoordi<span class=\"_ _8\"></span>gt. De Opties,<span class=\"_ _8\"></span> RSU\u2019s en PS<span class=\"_ _8\"></span>U\u2019s worden gew<span class=\"_ _8\"></span>aardeerd a<span class=\"_ _8\"></span>ls op aandel<span class=\"_ _8\"></span>en gebaseerde b<span class=\"_ _8\"></span>etalingen die i<span class=\"_ _8\"></span>n eigen ve<span class=\"ws38\">r<span class=\"_ _8\"></span>mogensinstru<span class=\"_ _8\"></span>men</span>ten worde<span class=\"_ _8\"></span>n afgewikke<span class=\"_ _8\"></span>ld. Opties,<span class=\"_ _8\"></span> RSU\u2019s en PSU\u2019s kunnen enk<span class=\"_ _8\"></span>el onvoorwaar<span class=\"_ _8\"></span>delijk eig<span class=\"_ _8\"></span>endom worden dr<span class=\"_ _8\"></span>ie jaar na de toeken<span class=\"_ _8\"></span>ning en Opties die h<span class=\"_ _8\"></span>et recht geven om <span class=\"_ _8\"></span>aandelen t<span class=\"_ _8\"></span>e ontvange<span class=\"_ _8\"></span>n van de Groep (v<span class=\"_ _8\"></span>erder genoemd de \u201c<span class=\"_ _8\"></span>Aandelen\u201d)<span class=\"_ _8\"></span> of enig ander r<span class=\"_ _8\"></span>echt om aandel<span class=\"_ _8\"></span>en te ontvang<span class=\"_ _8\"></span>en kunnen pas u<span class=\"_ _8\"></span>itgeoefend wor<span class=\"_ _8\"></span>den drie jaar <span class=\"_ _8\"></span>na de toekenn<span class=\"_ _8\"></span>ing. De toekenn<span class=\"_ _8\"></span>ing van de plann<span class=\"_ _8\"></span>en zal onvo<span class=\"_ _8\"></span>orwaardelijk t<span class=\"_ _8\"></span>oegekend<span class=\"ls0 ws0\"> </span>worden op voorwaar<span class=\"_ _8\"></span>de dat de deelnem<span class=\"_ _8\"></span>er in dienst blijft<span class=\"_ _8\"></span>. De aandelenpr<span class=\"_ _8\"></span>ijs wordt bescho<span class=\"_ _8\"></span>uwd als de relevant<span class=\"_ _8\"></span>e performanti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>indicator<span class=\"_ _8\"></span> en het onvoorwaar<span class=\"_ _8\"></span>delijk toek<span class=\"_ _8\"></span>ennen van de plan<span class=\"_ _8\"></span>nen zal niet onder<span class=\"_ _8\"></span>hevig zijn aa<span class=\"_ _8\"></span>n bijkomende sp<span class=\"_ _8\"></span>ecifieke perfor<span class=\"_ _8\"></span>matie<span class=\"ls0 ws0\">-</span>indic<span class=\"_ _8\"></span>atoren, behal<span class=\"_ _8\"></span>ve voor PSU\u2019s<span class=\"_ _8\"></span>. Voor de onvoorwaar<span class=\"_ _8\"></span>delijke toek<span class=\"_ _8\"></span>enning van de PS<span class=\"_ _8\"></span>U\u2019s heeft de Ra<span class=\"_ _8\"></span>ad specifieke d<span class=\"_ _8\"></span>oelstellinge<span class=\"_ _8\"></span>n vastgelegd voor<span class=\"_ _8\"></span> de pre<span class=\"ws38\">staties<span class=\"_ _8\"></span> </span>over de volge<span class=\"_ _8\"></span>nde periode v<span class=\"_ _8\"></span>an 3 jaren op b<span class=\"_ _8\"></span>asis van s<span class=\"_ _8\"></span>pecifieke do<span class=\"_ _8\"></span>elstelling<span class=\"_ _8\"></span>en (zowel fina<span class=\"_ _8\"></span>nci\u00eble als <span class=\"_ _8\"></span>niet<span class=\"ls0 ws0\">-</span>fi<span class=\"_ _8\"></span>nanci\u00eble KPI\u2019<span class=\"_ _8\"></span>s). De stat<span class=\"_ _8\"></span>uten kunnen de G<span class=\"_ _8\"></span>roep toelaten <span class=\"_ _8\"></span>om van deze r<span class=\"_ _8\"></span>egel af te w<span class=\"_ _8\"></span>ijken in overeenst<span class=\"_ _8\"></span>emming met het<span class=\"_ _8\"></span> Belgisch Wet<span class=\"_ _8\"></span>boek van Vennoot<span class=\"_ _8\"></span>schappen en V<span class=\"_ _8\"></span>erenigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De uitoefenpr<span class=\"_ _8\"></span>ijs van de <span class=\"ls0 ws0\">o</span>pties zal<span class=\"_ _8\"></span> gelijk zijn aan de laat<span class=\"_ _8\"></span>ste slotkoers va<span class=\"_ _8\"></span>n het aandeel die onm<span class=\"_ _8\"></span>iddellijk v<span class=\"_ _8\"></span>oorafgaat aan de dat<span class=\"_ _8\"></span>um<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van het toekennen va<span class=\"_ _8\"></span>n de optie. Voor de <span class=\"ls0 ws0\">o<span class=\"_ _8\"></span></span>pties zal de uitoefenper<span class=\"_ _8\"></span>iode start<span class=\"_ _8\"></span>en op de datum waar<span class=\"_ _8\"></span>op ze onvoorwa<span class=\"_ _8\"></span>ardelijk zijn<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>geworde<span class=\"_ _8\"></span>n (\u201cvesting date\u201d<span class=\"_ _8\"></span>).<span class=\"ls0 ws0\"> </span>De onderliggen<span class=\"_ _8\"></span>de aandelen van de R<span class=\"_ _8\"></span>SU\u2019s en PSU\u2019s<span class=\"_ _8\"></span> worden toegek<span class=\"_ _8\"></span>end zonder verg<span class=\"_ _8\"></span>oeding zo snel<span class=\"_ _8\"></span> als mogelijk n<span class=\"_ _8\"></span>a de datum van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>onvoorw<span class=\"_ _8\"></span>aardelijk word<span class=\"_ _8\"></span>en (\u201cvesting dat<span class=\"_ _8\"></span>e\u201d).<span class=\"ls0 ws0\"> </span>Wanneer de R<span class=\"_ _8\"></span>SU\u2019s en PSU\u2019s<span class=\"_ _8\"></span> onvoorwaard<span class=\"_ _8\"></span>elijk zijn g<span class=\"_ _8\"></span>eworden, wor<span class=\"_ _8\"></span>den de onderli<span class=\"_ _8\"></span>ggende Aand<span class=\"_ _8\"></span>elen van de RS<span class=\"_ _8\"></span>U\u2019s en PSU\u2019s<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>getransfereer<span class=\"_ _8\"></span>d naar de deelnem<span class=\"_ _8\"></span>ers. Op het m<span class=\"_ _8\"></span>oment van het<span class=\"_ _8\"></span> onvoorwaard<span class=\"_ _8\"></span>elijk worden,<span class=\"_ _8\"></span> mogen de Opties<span class=\"_ _8\"></span> uitgeoefend w<span class=\"_ _8\"></span>orden tot<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hun vervaldat<span class=\"_ _8\"></span>um (8 jaar na de dat<span class=\"_ _8\"></span>um van toekenni<span class=\"_ _8\"></span>ng).<span class=\"ls0 ws0\"> </span>Op of rond 26 juni 2015 wer<span class=\"_ _8\"></span>den een totaal va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">159.143 </span>aandelenopties e<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">38.294<span class=\"ls0 ws0\"> </span></span>RSU\u2019s toegekend.<span class=\"ls0 ws0\"> </span><span class=\"ws38\">37.339<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">38.294<span class=\"ls0 ws0\"> </span></span>RSU's zijn opgegeven,<span class=\"_ _8\"></span> vervallen of uitg<span class=\"_ _8\"></span>eoefend per 31<span class=\"_ _8\"></span> december 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2018 en juni 2<span class=\"_ _8\"></span>023.<span class=\"ls0 ws0\"> </span>Op of<span class=\"ls0 ws0\"> </span>rond 15 juni 2016 werd<span class=\"_ _8\"></span>en een totaal va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">322.294<span class=\"ls0 ws0\"> </span></span>aandelenopties e<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">75.227<span class=\"ls0 ws0\"> </span></span>RSU's toegekend,<span class=\"ls0 ws0\"> </span><span class=\"ws38\">87.768<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">75.227<span class=\"ls0 ws0\"> </span></span>RSU's zijn opg<span class=\"_ _8\"></span>egeven, verv<span class=\"_ _8\"></span>allen of uitgeoef<span class=\"_ _8\"></span>end per 31 decemb<span class=\"_ _8\"></span>er 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2019 en juni 2<span class=\"_ _8\"></span>0<span class=\"ws38\">24.<span class=\"ls0 ws0\"> </span></span>Op of rond 10 mei 2017 werd<span class=\"_ _8\"></span>en een totaal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">299.914<span class=\"ls0 ws0\"> </span></span>aandelenopt<span class=\"_ _8\"></span>ies en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">69.023<span class=\"ls0 ws0\"> </span></span>RSU's toegekend,<span class=\"ls0 ws0\"> </span><span class=\"ws38\">76.529<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">69.023<span class=\"ls0 ws0\"> </span></span>RSU's zijn opgegeve<span class=\"_ _8\"></span>n, vervallen of<span class=\"_ _8\"></span> uitgeoefend<span class=\"ls0 ws0\"> </span><span class=\"ws38\">per<span class=\"ls0 ws0\"> </span></span>31 december<span class=\"_ _8\"></span> 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2020 en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>juni 2025.<span class=\"ls0 ws0\"> </span>Op of rond 15 juni 2<span class=\"_ _8\"></span>018 werden een tot<span class=\"_ _8\"></span>aal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">471.064<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">aandelenopt<span class=\"_ _8\"></span>ies en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">93.576<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws48\">RSU'<span class=\"_ _8\"></span>s toegekend,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">155.215<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">93.576<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">RSU's zijn opge<span class=\"_ _8\"></span>geven, ver<span class=\"_ _8\"></span>vallen of uitgeoef<span class=\"_ _8\"></span>end per 31 dec<span class=\"_ _8\"></span>ember </span></span></span></span></span></span></span></span></span></span></span></span></span>2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2021 en juni 2<span class=\"_ _8\"></span>026.<span class=\"ls0 ws0\"> </span>Op of rond 13 juni 201<span class=\"_ _8\"></span>9 werden een totaal v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">393.403<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>a<span class=\"_ _8\"></span>andelenopti<span class=\"_ _8\"></span>es,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>124.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U</span>\u2019</span></span>s en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">124.420<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>PSU's toegekend.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">166.048<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>o</span>pti<span class=\"_ _8\"></span>es</span>, 124.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">RSU</span>\u2019</span>s en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">12<span class=\"_ _8\"></span>4.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>PSU's<span class=\"_ _8\"></span> zijn opgegeven,<span class=\"_ _8\"></span> vervallen of uit<span class=\"_ _8\"></span>geoefend per 3<span class=\"_ _8\"></span>1 december 20<span class=\"_ _8\"></span>22. De aandele<span class=\"_ _8\"></span>nopties en RSU'<span class=\"_ _8\"></span>s zijn uitoefe<span class=\"_ _8\"></span>nbaar tussen juni<span class=\"_ _8\"></span> 2022 en juni 2027.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op of rond 28 <span class=\"_ _8\"></span>mei 2020 werd<span class=\"_ _8\"></span>en een totaal v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">374.622<span class=\"ls0 ws0\"> </span>aandelenopties,<span class=\"ls0 ws0\"> </span>119.244<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ls0 ws0\">\u2019<span class=\"ls1f ws48\">s en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">119.244<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">PSU's t<span class=\"_ _8\"></span>oegekend.<span class=\"ls0 ws0\"> </span><span class=\"ws38\">179.724<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span>o<span class=\"ls1f ws38\">pti<span class=\"_ _8\"></span>es<span class=\"wsd4\">, 67.143</span></span> <span class=\"ls20 ws39\">RSU</span>\u2019<span class=\"ls1f wsd4\">s en</span> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">5<span class=\"_ _8\"></span>7.496<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">PSU's zij<span class=\"_ _8\"></span>n opgegeven,<span class=\"_ _8\"></span> vervallen </span></span></span></span></span></span></span></span></span></span></span></span></span>of uitgeoefen<span class=\"_ _8\"></span>d per 31 decemb<span class=\"_ _8\"></span>er 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uitoef<span class=\"_ _8\"></span>enbaar tussen j<span class=\"_ _8\"></span>uni 2023 en juni 20<span class=\"_ _8\"></span>28.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op of rond 27 mei 20<span class=\"_ _8\"></span>21 werden een t<span class=\"_ _8\"></span>otaal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">43<span class=\"_ _8\"></span>2.438<span class=\"ls0 ws0\"> </span></span>PS<span class=\"_ _8\"></span>U's toegekend.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> 1</span><span class=\"ws38\">20.133<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>PSU's zijn op<span class=\"_ _8\"></span>gegeven, ver<span class=\"_ _8\"></span>vallen of uitgeo<span class=\"_ _8\"></span>efend <span class=\"ws38\">per <span class=\"_ _8\"></span></span>31 decembe<span class=\"_ _8\"></span>r 2022. De PSU'<span class=\"_ _8\"></span>s zijn uitoefe<span class=\"_ _8\"></span>nbaar tussen juni 2024 en ju<span class=\"_ _8\"></span>ni 2029.<span class=\"ls0 ws0\"> </span>Tijdens het bo<span class=\"_ _8\"></span>ekjaar werd een nieu<span class=\"_ _8\"></span>w LTIP plan toegek<span class=\"_ _8\"></span>end bestaand<span class=\"_ _8\"></span>e uit<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws38\">611.477<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>PSU's. <span class=\"_ _0\"></span></span>125.673<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>PSU's z<span class=\"_ _8\"></span>ijn opgegeven, verv<span class=\"_ _8\"></span>allen of uitgeo<span class=\"_ _8\"></span>efend per 31 dec<span class=\"_ _8\"></span>ember 2022. De PSU'<span class=\"_ _8\"></span>s zijn uitoefenbaar<span class=\"_ _8\"></span> tussen maart 20<span class=\"_ _8\"></span>25 en maart 2030.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Raad van Best<span class=\"_ _8\"></span>uur van de Groep he<span class=\"_ _8\"></span>eft op 1 juni 20<span class=\"_ _8\"></span>15 besloten om va<span class=\"_ _8\"></span>naf 1 juli 2015 <span class=\"_ _8\"></span>een volledig af<span class=\"_ _8\"></span>dekkingspr<span class=\"_ _8\"></span>ogramma (tot<span class=\"_ _8\"></span>al r<span class=\"ls0 ws0\">e</span>tur<span class=\"_ _8\"></span>n swap) in te v<span class=\"_ _8\"></span>oeren voor de op aand<span class=\"_ _8\"></span>elen gebase<span class=\"_ _8\"></span>erde betalingsreg<span class=\"_ _8\"></span>elingen die op ja<span class=\"_ _8\"></span>arbasis word<span class=\"_ _8\"></span>en verlengd. Dit<span class=\"_ _8\"></span> programma w<span class=\"_ _8\"></span>erd in 2022 niet v<span class=\"_ _8\"></span>erlengd.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Volgende over<span class=\"_ _8\"></span>eenkomsten aang<span class=\"_ _8\"></span>aande op aand<span class=\"_ _8\"></span>elen gebaseerd<span class=\"_ _8\"></span>e betaling<span class=\"_ _8\"></span>en waren in voege t<span class=\"_ _8\"></span>ijdens het boek<span class=\"_ _8\"></span>jaar<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>Uitoefenprijs per optie Gewogen gemiddel<span class=\"_ _8\"></span>de Aantal opties/RSU's per 31 Aantal opties/RSU's per Vervaldatum (\u20ac)<span class=\"ls0 ws0\"> </span>re\u00eble waarde (\u20ac) december 2022 31 december 2021 LTIP 2015 Opties 2023 26,60 6,39 122.074  123.881  RSU's 2018 n.v.t. 24,45  -  -  LTIP 2016 Opties 2024 28,44 6,64 234.526  252.489  RSU's 2019 n.v.t. 26,48  -  -  LTIP 2017 Opties 2025 33,11 7,62 223.385  239.111  RSU's 2020 n.v.t. 30,45  -  -  LTIP 2018 Opties 2026 23,56 4,68 315.849  359.352  RSU's 2021 n.v.t. 21,35  -  -  LTIP 2019 Opties 2027 14,0 3,99  227.355  283.126  RSU's 2022 n.v.t. 12,05  -  68.962  PSU's<span class=\"ls0 ws0\"> </span>2022 n.v.t. 12,05  -  87.668  LTIP 2020 Opties 2028 13,9 3,13  194.898  241.981  RSU's 2023 n.v.t. 11,86  52.101  63.017  PSU's<span class=\"ls0 ws0\"> </span>2023 n.v.t. 11,86  61.748  72.673  LTIP 2021 PSU's<span class=\"ls0 ws0\"> </span>2024 n.v.t. 10,37  312.305  393.081  LTIP 2022 PSU's<span class=\"ls0 ws0\"> </span>2025 n.v.t. 7,30  485.804  - Totaal uitstaa<span class=\"_ _8\"></span>nde opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>1.318.087  1.656.616  Totaal uitstaa<span class=\"_ _8\"></span>nde <span class=\"ls0 ws0\">RSU's </span>52.101  131.979  Totaal uitstaande PSU's 859.857  553.422  Het volgende r<span class=\"_ _8\"></span>econcilieer<span class=\"_ _8\"></span>t de opties, RSU<span class=\"_ _8\"></span>\u2019s en PSU\u2019s uit<span class=\"_ _8\"></span>staande aan het<span class=\"_ _8\"></span> begin en het einde v<span class=\"_ _8\"></span>an het jaar:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Gemiddelde uit<span class=\"_ _8\"></span>oefenprijs Opties <span class=\"_ _135\"> </span>RSU's <span class=\"_ _113\"> </span><span class=\"ls47 ws138\">PSU's</span> per optie (\u20ac)\u00b9<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Per 1 <span class=\"ws143\">januari 2021</span> 29,76  1.662.616  247.862  173.822  Toegekend - - - 432.438  Geannuleerd 14,08   (6.000)  (13.891)  (52.838) Uitgeoefend - -  (101.992) - Per 31 december 2021 22,33  1.656.616  131.979  553.422  Toegekend - - - 611.477  Geannuleerd 18,73   (338.529)  (16.738)  (305.042) Uitgeoefend - -  (63.140) - Per 31 december 2022 23,25  1.318.087  52.101  859.857  waarvan verworven en uitoefenbaar<span class=\"_ _8\"></span> - 1.123.189  - - 1 De gemiddelde uitoefenprijs, weergegeven i<span class=\"_ _8\"></span>n de hierboven tabel, heeft enkel betre<span class=\"_ _8\"></span>kking op de aandelenopties gez<span class=\"_ _8\"></span>ien de RSU\u2019s en PSU\u2019s geen ui<span class=\"_ _8\"></span>toefenprijs hebben.<span class=\"_ _8\"></span> De re\u00eble waarde van de aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> is bepaald op basis v<span class=\"_ _8\"></span>an het Black<span class=\"ls0 ws0\">&amp;</span><span class=\"ws38\">S<span class=\"_ _8\"></span>choles<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>model.<span class=\"_ _8\"></span> De verwachte volat<span class=\"_ _8\"></span>iliteit die in het m<span class=\"_ _8\"></span>odel <span class=\"ws38\">werd<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>gebru<span class=\"_ _8\"></span>ikt, is gebase<span class=\"_ _8\"></span>erd op de historis<span class=\"_ _8\"></span>che volatiliteit<span class=\"_ _8\"></span> van <span class=\"ws3e\">de Ondern<span class=\"_ _8\"></span>eming<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>Het overzicht<span class=\"_ _8\"></span> hieronder geeft<span class=\"_ _8\"></span> alle parameter<span class=\"_ _8\"></span>s weer die geb<span class=\"_ _8\"></span>ruikt werden in <span class=\"_ _8\"></span>het model:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>LTIP 2015 LTIP 2016 LTIP 2017 LTIP <span class=\"ls0 ws0\">2018 </span>LTIP 2019 LTIP 2020 LTIP 2021 LTIP 2022 Uitoefenprijs (\u20ac) 26,60  28,44  33,11  23,56  14,00  13,90  -  -  Verwachte volatiliteit van de aandel<span class=\"_ _8\"></span>en (%) 26,32% 26,56% 27,12% 25,63% 37,98% 31,90% 43,12% 39,01% Verwacht rendement van de aandel<span class=\"_ _8\"></span>en (%) 2,14% 1,98% 2,31% 2,70% 3,82% 4,00% 3,00% 4,10% Risicovrije rentevoet (%) 1,02% 0,37% 0,60% 0,69% 0,10% -0,18% 0,00% 0,00% De marktwaar<span class=\"_ _8\"></span>de van de RSU\u2019<span class=\"_ _8\"></span>s en PSU\u2019s werd b<span class=\"_ _8\"></span>epaald door <span class=\"_ _8\"></span>de verwachte en v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>de dividen<span class=\"_ _8\"></span>denstromen af<span class=\"_ _8\"></span> te trekken<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van d<span class=\"_ _8\"></span>e uitoefenprij<span class=\"_ _8\"></span>s. Dezelfde a<span class=\"_ _8\"></span>ls de hierbove<span class=\"_ _8\"></span>n vermelde<span class=\"_ _8\"></span> parameters we<span class=\"_ _8\"></span>rden hiervoor<span class=\"_ _8\"></span> gebruikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De totale opgel<span class=\"_ _8\"></span>open kost gedur<span class=\"_ _8\"></span>ende 2022 met<span class=\"_ _8\"></span> betrekking tot op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde betalinge<span class=\"_ _8\"></span>n bedroeg 1,1 miljo<span class=\"_ _8\"></span>en \u20ac en is opge<span class=\"_ _8\"></span>nomen in de kost<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot person<span class=\"ws38\">eels<span class=\"_ _8\"></span>beloningen.<span class=\"_ _8\"></span> </span>De sociale last<span class=\"_ _8\"></span>en met betrekk<span class=\"_ _8\"></span>ing tot het LTIP wor<span class=\"_ _8\"></span>den voorzien over<span class=\"_ _8\"></span> de looptijd.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.29.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">VOORWAARDELIJ<span class=\"_ _8\"></span>KE VERPLICHTINGEN</span> </span>De Groep is betrok<span class=\"_ _8\"></span>ken bij een aantal gesch<span class=\"_ _8\"></span>illen met betrek<span class=\"_ _8\"></span>king tot m<span class=\"_ _8\"></span>ilieuzaken, cont<span class=\"_ _8\"></span>racten, produc<span class=\"_ _8\"></span>taansprake<span class=\"_ _8\"></span>lijkheid, oc<span class=\"_ _8\"></span>trooien<span class=\"ls0 ws0\"> </span>(of int<span class=\"_ _8\"></span>ellectuele eig<span class=\"_ _8\"></span>endom), werkg<span class=\"_ _8\"></span>elegenhei<span class=\"_ _8\"></span>d en andere claims in verband met<span class=\"_ _8\"></span> onze bedrijfsa<span class=\"_ _8\"></span>ctiviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>COFECE, de Mexi<span class=\"_ _8\"></span>caanse mededin<span class=\"_ _8\"></span>gingsaut<span class=\"_ _8\"></span>oriteit, heeft<span class=\"_ _8\"></span> een onderzoek n<span class=\"_ _8\"></span>aar onze secto<span class=\"_ _8\"></span>r uitgevoerd e<span class=\"_ _8\"></span>n bevestigd dat <span class=\"_ _8\"></span>Mabe en<span class=\"ls0 ws0\"> </span>bepaalde pers<span class=\"_ _8\"></span>onen mededin<span class=\"_ _8\"></span>gingsovert<span class=\"_ _8\"></span>redingen hebb<span class=\"_ _8\"></span>en begaan in perioden die v<span class=\"_ _8\"></span>oorafgingen aan de over<span class=\"_ _8\"></span>name van Grupo PI<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Mabe, S<span class=\"_ _8\"></span>.A. de C.V. (\"Mabe\") door O<span class=\"_ _8\"></span>ntex; tegen deze besl<span class=\"_ _8\"></span>issing wordt be<span class=\"_ _8\"></span>roep aangetek<span class=\"_ _8\"></span>end wegens ongron<span class=\"_ _8\"></span>dwettelijk<span class=\"_ _8\"></span>heid van de<span class=\"ls0 ws0\"> </span>opgelegde bo<span class=\"_ _8\"></span>etes. Op basis<span class=\"_ _8\"></span> van de bevest<span class=\"_ _8\"></span>igde bevindin<span class=\"_ _8\"></span>gen van het o<span class=\"_ _8\"></span>nderzoek (di<span class=\"_ _8\"></span>e allemaal ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>n met de perio<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>v\u00f3\u00f3r de ov<span class=\"_ _8\"></span>ername van <span class=\"_ _8\"></span>Mabe door Ontex<span class=\"_ _8\"></span>) en in het lic<span class=\"_ _8\"></span>ht van de<span class=\"ls0 ws0\"> </span>contractuele v<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>an de overname <span class=\"_ _8\"></span>van Mabe, verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de Groep dat<span class=\"_ _8\"></span> het onderzoek ge<span class=\"_ _8\"></span>en netto financ<span class=\"_ _8\"></span>i\u00eble kost<span class=\"_ _8\"></span> als gevolg zal hebb<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>State Sales Tax (ICMS)<span class=\"ws0\">: <span class=\"_ _8\"></span><span class=\"ls1f ws49\">de staat Goias <span class=\"ws38\">he<span class=\"_ _8\"></span>eft <span class=\"_ _9\"></span></span>een decreet uitgevaardi<span class=\"_ _8\"></span>gd waarbij F<span class=\"_ _8\"></span>alcon Distri<span class=\"_ _8\"></span>bui\u00e7\u00e3o Armazen<span class=\"_ _8\"></span>amento e Trans<span class=\"_ _8\"></span>portes S/A (<span class=\"_ _8\"></span>Falcon) wordt v<span class=\"_ _8\"></span>erplicht een bij<span class=\"_ _8\"></span>drage t<span class=\"_ _8\"></span>e betalen aan </span></span>h<span class=\"ls1f ws46\">et Fonds voor soci<span class=\"_ _8\"></span>ale bescherming va<span class=\"_ _8\"></span>n de staat Goias (PR<span class=\"_ _8\"></span>OTEGE). F<span class=\"_ _8\"></span>alcon ontving een aansl<span class=\"_ _8\"></span>agbiljet,<span class=\"_ _8\"></span> maar spande een rechtsz<span class=\"_ _8\"></span>aak aan tegen het minis<span class=\"_ _8\"></span>terie van Financ<span class=\"_ _8\"></span>i\u00ebn van de staat Goias </span>en wacht momentee<span class=\"_ _8\"></span>l op de uitspr<span class=\"_ _8\"></span>aak van de recht<span class=\"_ _8\"></span>er. De Groep meent<span class=\"_ _8\"></span> dat er goede ar<span class=\"_ _8\"></span>gumenten zijn om<span class=\"_ _8\"></span> de<span class=\"ls0 ws0\"> </span>zaak t<span class=\"_ _8\"></span>e verdedigen en g<span class=\"_ _8\"></span>elooft daarom <span class=\"_ _8\"></span>niet dat een ver<span class=\"_ _8\"></span>lies waarsc<span class=\"_ _8\"></span>hijnlijk is<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>De Groep is momente<span class=\"_ _8\"></span>el van oordeel d<span class=\"_ _8\"></span>at alle claims en ge<span class=\"_ _8\"></span>schillen, indiv<span class=\"_ _8\"></span>idueel of gez<span class=\"_ _8\"></span>amenlijk, gee<span class=\"_ _8\"></span>n materieel nad<span class=\"_ _8\"></span>elig effect zu<span class=\"ls20 ws39\">llen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>hebben op onze geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e balans, bedri<span class=\"_ _8\"></span>jfsresultate<span class=\"_ _8\"></span>n of liquiditeit<span class=\"ls0 ws0\">. </span>7.30.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">VERBINT<span class=\"_ _8\"></span>ENISSEN</span> </span>7.30.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Investeringsverbintenissen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t zich contractueel<span class=\"_ _8\"></span> verplicht tot<span class=\"_ _8\"></span> investeringsu<span class=\"_ _8\"></span>itgaven met bet<span class=\"_ _8\"></span>rekking tot de aank<span class=\"_ _8\"></span>oop van materi\u00eb<span class=\"_ _8\"></span>le vaste act<span class=\"_ _8\"></span>iva per 31 december 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>21,6<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljo<span class=\"_ _8\"></span>en</span> \u20ac </span>(2021:<span class=\"_ _8\"></span> 18,9<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">m<span class=\"_ _8\"></span>iljoen</span> \u20ac). </span></span>De cijfers voor<span class=\"_ _8\"></span> 2021 zijn aang<span class=\"_ _8\"></span>epast om enkel<span class=\"_ _8\"></span> de voortgezett<span class=\"_ _8\"></span>e activiteit<span class=\"_ _8\"></span>en weer te geve<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>7.30.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>B<span class=\"_ _8\"></span>ankwaarborgen </span>Zoals aangeg<span class=\"_ _8\"></span>even in toeli<span class=\"_ _8\"></span>chting 7.17 \u201cRe<span class=\"_ _8\"></span>ntedragend<span class=\"_ _8\"></span>e leningen\u201d,<span class=\"_ _8\"></span> zijn geen act<span class=\"_ _8\"></span>iva in pand geg<span class=\"_ _8\"></span>even als zekerhe<span class=\"_ _8\"></span>id voor deze<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>leningen.<span class=\"_ _8\"></span> Het gehele bed<span class=\"_ _8\"></span>rag van de bankl<span class=\"_ _8\"></span>eningen van de G<span class=\"_ _8\"></span>roep en de toe te reken<span class=\"_ _8\"></span>en interestlast<span class=\"_ _8\"></span>en zijn gewa<span class=\"_ _8\"></span>arborgd door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>collectiev<span class=\"_ _8\"></span>e onderpandov<span class=\"_ _8\"></span>ereenkomst<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t bankwaarborgen g<span class=\"_ _8\"></span>esteld ten bel<span class=\"_ _8\"></span>ope <span class=\"ws38\">van 19,<span class=\"_ _8\"></span>5<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span>o<span class=\"_ _8\"></span>p </span>31 december<span class=\"_ _8\"></span> 2022 om deel te kunne<span class=\"_ _8\"></span>n nemen aan open<span class=\"_ _8\"></span>bare aanbeste<span class=\"_ _8\"></span>dingen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">(2<span class=\"_ _8\"></span>021: 18,7<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljo<span class=\"_ _8\"></span>en</span> \u20ac). </span></span>7.31.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">TRANSACT<span class=\"_ _8\"></span>IES MET VERBONDEN PARTIJEN</span> </span>Als onderdeel <span class=\"_ _8\"></span>van onze activi<span class=\"_ _8\"></span>teiten heeft<span class=\"_ _8\"></span> Ontex verschil<span class=\"_ _8\"></span>lende transacti<span class=\"_ _8\"></span>es aangegaan m<span class=\"_ _8\"></span>et verbonden p<span class=\"_ _8\"></span>artijen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.31.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geconsolideerde vennootsch<span class=\"_ _1\"></span>appen<span class=\"ls0 ws0\"> </span></span>Een lijst van de<span class=\"_ _8\"></span> dochterondern<span class=\"_ _8\"></span>emingen is te v<span class=\"_ _8\"></span>inden in toel<span class=\"_ _8\"></span>ichting 7.7 \u201c<span class=\"_ _8\"></span>Lijst van gec<span class=\"_ _8\"></span>onsolideerde o<span class=\"_ _8\"></span>nderneming<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span>7.31.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de aandeelhouders <span class=\"ls0 ws0\"> </span></span>Er zijn geen tra<span class=\"_ _8\"></span>nsacties met <span class=\"ws38\">d<span class=\"_ _8\"></span>e </span>aandeelhou<span class=\"_ _8\"></span>ders per 31 dec<span class=\"_ _8\"></span>ember 2022 (<span class=\"_ _8\"></span>noch in 2021).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.31.3.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met niet<span class=\"ls0 ws0\">-<span class=\"ws28\">uitvoerende leden van de Raad van Bestu<span class=\"_ _1\"></span>ur <span class=\"ws0\"> </span></span></span></span>Boekjaar in miljoen  \u20ac 2022 2021 Vergoedingen 1,6 1,4 7.31.4.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de managers op sleutelp<span class=\"_ _1\"></span>osities<span class=\"ls0 ws0\"> </span></span>De managers d<span class=\"_ _8\"></span>ie sleutelpos<span class=\"_ _8\"></span>ities innem<span class=\"_ _8\"></span>en binnen de G<span class=\"_ _8\"></span>roep zijn di<span class=\"_ _8\"></span>e personen die <span class=\"_ _8\"></span>bevoegd en v<span class=\"_ _8\"></span>erantwoord<span class=\"_ _8\"></span>elijk zijn voor<span class=\"_ _8\"></span> het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>plannen, aansturen <span class=\"_ _8\"></span>en controler<span class=\"_ _8\"></span>en van de act<span class=\"_ _8\"></span>iviteiten va<span class=\"_ _8\"></span>n de Groep<span class=\"_ _8\"></span>. De managers op sl<span class=\"_ _8\"></span>eutelpositi<span class=\"_ _8\"></span>es binnen de Groep z<span class=\"_ _8\"></span>ijn allen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>lid van het M<span class=\"_ _8\"></span>anagement Comit<span class=\"_ _8\"></span>\u00e9.<span class=\"ls0 ws0\"> </span>7.31.5.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Vergoedingen aan management op sleutelposities</span> </span>Vergoeding v<span class=\"_ _8\"></span>an de CEO<span class=\"ls0 ws0\"> </span>Boekjaar in  <span class=\"ls32 wse3\">miljoen \u20ac</span> 2022 2021 Vaste en variabele vergoedi<span class=\"_ _8\"></span>ngen 2,0 1,6 Vergoeding van het Executive Team <span class=\"_ _8\"></span> (met uitslui<span class=\"_ _8\"></span>ting van CEO)<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen  \u20ac 2022 2021 Vaste vergoedingen  3,0 4,5 Variabele vergoedingen 1,3 1,5 Overige vergoedingen 0,6 0,6 Totaal<span class=\"ls0 ws0\"> </span>4,9 6,6 De overige ver<span class=\"_ _8\"></span>goedingen heb<span class=\"_ _8\"></span>ben voornamel<span class=\"_ _8\"></span>ijk betrekking o<span class=\"_ _8\"></span>p de vergoedin<span class=\"_ _8\"></span>gen na uitdiens<span class=\"_ _8\"></span>ttreding.<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De Groep heeft<span class=\"_ _8\"></span> Lange Termijn<span class=\"_ _8\"></span> Beloningsplan<span class=\"_ _8\"></span>nen (\u201cLTIP\u201d)<span class=\"_ _8\"></span> ge\u00efmplement<span class=\"_ _8\"></span>eerd die gebaseer<span class=\"_ _8\"></span>d zijn op een co<span class=\"_ _8\"></span>mbinatie van<span class=\"ls0 ws0\"> </span>aandeleno<span class=\"_ _8\"></span>pties, voorw<span class=\"_ _8\"></span>aardelijk toegek<span class=\"_ _8\"></span>ende aande<span class=\"_ _8\"></span>len<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhe<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">(RSU\u2019s) </span></span></span>en prestatie<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>gebonden voorw<span class=\"_ _8\"></span>aardelijk toeg<span class=\"_ _8\"></span>ekende<span class=\"ls0 ws0\"> </span><span class=\"ws38\">aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span></span>eenhe<span class=\"_ _8\"></span>den (zie <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.28).<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>Het aantal aan<span class=\"_ _8\"></span>delenopties,<span class=\"_ _8\"></span> voorwaarde<span class=\"_ _8\"></span>lijke toegeke<span class=\"_ _8\"></span>nde aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>RSU\u2019s) en pres<span class=\"_ _8\"></span>tatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>gebonden v<span class=\"_ _8\"></span>oorwaardeli<span class=\"_ _8\"></span>jk<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>toegekende a<span class=\"_ _8\"></span>andelen<span class=\"ls0 ws0\">-</span>eenhed<span class=\"_ _8\"></span>en (PSU\u2019s) di<span class=\"_ _8\"></span>e werden toegek<span class=\"_ _8\"></span>end aan de CEO en het E<span class=\"_ _8\"></span>xecutive Mana<span class=\"_ _8\"></span>gement Team<span class=\"_ _8\"></span> is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor het jaar afgesloten op 31 <span class=\"_ _8\"></span>december 2022 <span class=\"_ _136\"> </span>Aantal RSU's <span class=\"_ _2a\"> </span>Aantal PSU's <span class=\"_ _137\"> </span>Aantal opties LTIP 2018 CEO 14.921 - 75.114 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 47.478 - 239.016 LTIP <span class=\"ls0 ws0\">2019 </span>CEO 18.414 18.414 64.610 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 53.376 53.376 171.928 LTIP 2020 CEO 19.891 19.891 88.333 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 56.265 56.265 249.870 LTIP 2021 CEO - 94.954 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 229.572 - LTIP 2022 CEO - 149.891 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 213.070 - 7.32.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws34\">GEBEURTENISSE<span class=\"_ _1\"></span>N NA BALANSDATUM <span class=\"ls0 ws0\"> </span></span></span>Er waren geen bel<span class=\"_ _8\"></span>angrijke geb<span class=\"_ _8\"></span>eurtenissen na<span class=\"_ _8\"></span> het einde van de per<span class=\"_ _8\"></span>iode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.33.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">HONORARIA VERB<span class=\"_ _1\"></span>ONDEN AAN DE <span class=\"_ _1\"></span>COMMISSARI<span class=\"_ _1\"></span>S<span class=\"ls0 ws0\"> </span></span></span>Boekjaar in duizenden \u20ac<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021 Vergoedingen voor audit opdracht<span class=\"_ _8\"></span>en  1.464,2  1.165,0  Additionele diensten in het kader v<span class=\"_ _8\"></span>an het audit mandaat Aan de audit opdrachten verbond<span class=\"_ _8\"></span>en vergoedingen  192,5  363,7  Vergoedingen voor belastingsadv<span class=\"_ _8\"></span>ies &amp; compliance  45,2  30,0  Totaal<span class=\"ls0 ws0\">  </span>1.701,9  1.558,7  De honoraria i<span class=\"_ _8\"></span>n de bovenstaand<span class=\"_ _8\"></span>e tabel betref<span class=\"_ _8\"></span>fen de honoraria v<span class=\"_ _8\"></span>oor de <span class=\"ws38\">totale<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>Groep<span class=\"ls0 ws0\"> </span></span>en n<span class=\"_ _8\"></span>iet alleen <span class=\"ws38\">voor<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de </span>voortg<span class=\"_ _8\"></span>ezette activ<span class=\"_ _8\"></span>iteiten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__23": {
   "value": "7.1.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">SAMENVATTING VAN<span class=\"_ _8\"></span> DE BELANGRIJKSTE GRONDSLAGEN VOOR FINANCI\u00cbLE VERSLA<span class=\"_ _8\"></span>GGEVING</span> </span>7.1.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Inleid<span class=\"_ _8\"></span>ing</span> </span>De grondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing die van toep<span class=\"_ _8\"></span>assing zijn bij de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde financi\u00eble<span class=\"_ _8\"></span> rapportering v<span class=\"_ _8\"></span>oor de periode<span class=\"_ _8\"></span> van 1 januari <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>t<span class=\"_ _8\"></span>ot<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>en met<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>31 december <span class=\"ws38\">2022 <span class=\"_ _8\"></span><span class=\"ls20 ws146\">zijn i<span class=\"_ _8\"></span>n </span></span>overeenstemm<span class=\"_ _8\"></span>ing met de grondsl<span class=\"_ _8\"></span>agen die toeg<span class=\"_ _8\"></span>epast werden in<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>de geauditeerd<span class=\"_ _8\"></span>e geconsolid<span class=\"_ _8\"></span>eerde jaarr<span class=\"_ _8\"></span>ekening voor h<span class=\"_ _8\"></span>et boekjaar afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber <span class=\"ls17 ws20\">2021<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>van Ontex Gr<span class=\"_ _8\"></span>oup NV. De grondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing zijn op cons<span class=\"_ _8\"></span>equente wijz<span class=\"_ _8\"></span>e toegepast door<span class=\"_ _8\"></span>heen de betrok<span class=\"_ _8\"></span>ken perioden.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.1.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Conformiteitsverklaring </span>Deze geconsol<span class=\"_ _8\"></span>ideerde jaarrek<span class=\"_ _8\"></span>ening van Ont<span class=\"_ _8\"></span>ex Group  NV voor het j<span class=\"_ _8\"></span>aar afgesloten o<span class=\"_ _8\"></span>p 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>is opg<span class=\"_ _8\"></span>esteld in overe<span class=\"_ _8\"></span>enstemming met<span class=\"_ _8\"></span> IFRS (\"Inter<span class=\"_ _8\"></span>national Financi<span class=\"_ _8\"></span>al Reporti<span class=\"_ _8\"></span>ng Standards\") zo<span class=\"_ _8\"></span>als goedgekeu<span class=\"_ _8\"></span>rd door de Europese Unie.<span class=\"_ _8\"></span> Deze omvatten a<span class=\"_ _8\"></span>lle IFRS<span class=\"ls0 ws0\">-</span>s<span class=\"_ _8\"></span>tandaarden en IF<span class=\"_ _8\"></span><span class=\"ls20 ws39\">RIC<span class=\"ls0 ws0\">-</span></span>interpretat<span class=\"_ _8\"></span>ies die van toepas<span class=\"_ _8\"></span>sing zijn op 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\">. </span></span>De nieuwe st<span class=\"_ _8\"></span>andaarden,<span class=\"_ _8\"></span> wijziginge<span class=\"_ _8\"></span>n aan standaarde<span class=\"_ _8\"></span>n en interpretati<span class=\"_ _8\"></span>es die voor de eerst<span class=\"_ _8\"></span>e keer verplicht<span class=\"_ _8\"></span> zijn voor het<span class=\"_ _8\"></span> boekjaar beginnen<span class=\"_ _8\"></span>d op 1 januari<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022, <span class=\"_ _8\"></span></span>hebben geen m<span class=\"_ _8\"></span>ateri\u00eble<span class=\"ls0 ws0\"> </span>im<span class=\"_ _8\"></span>pact. Geen nie<span class=\"_ _8\"></span>uwe standaard<span class=\"_ _8\"></span>en, wijziginge<span class=\"_ _8\"></span>n aan standaard<span class=\"_ _8\"></span>en of interpretat<span class=\"_ _8\"></span>ies werde<span class=\"_ _8\"></span>n vervroegd t<span class=\"_ _8\"></span>oegepast.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Deze jaarrek<span class=\"_ _8\"></span>ening is opg<span class=\"_ _8\"></span>emaakt op b<span class=\"_ _8\"></span>asis van de to<span class=\"_ _8\"></span>erekeningsm<span class=\"_ _8\"></span>ethode en het<span class=\"_ _8\"></span> continu\u00eft<span class=\"_ _8\"></span>eitsbeginsel <span class=\"_ _8\"></span>waarbij ver<span class=\"_ _8\"></span>ondersteld w<span class=\"_ _8\"></span>ordt<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>dat de entiteit <span class=\"_ _8\"></span>haar bedrijf<span class=\"_ _8\"></span>svoering in <span class=\"_ _8\"></span>de nabije t<span class=\"_ _8\"></span>oekomst zal<span class=\"_ _8\"></span> voortzetten.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De opstelling v<span class=\"_ _8\"></span>an de geconsolideer<span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing in overeenstem<span class=\"_ _8\"></span>ming met I<span class=\"_ _8\"></span>FRS vereist het gebruik<span class=\"_ _8\"></span> van een aantal belangr<span class=\"_ _8\"></span>ijke boek<span class=\"_ _8\"></span>houdkund<span class=\"_ _8\"></span>ige schatting<span class=\"_ _8\"></span>en. Het vereist<span class=\"_ _8\"></span> ook dat het management s<span class=\"_ _8\"></span>chattingen m<span class=\"_ _8\"></span>aakt en oor<span class=\"_ _8\"></span>delen vorm<span class=\"_ _8\"></span>t bij het <span class=\"_ _8\"></span>toepassen van <span class=\"_ _8\"></span>de \u201cGroup acc<span class=\"_ _8\"></span>ounting polic<span class=\"_ _8\"></span>ies\u201d. De gebi<span class=\"_ _8\"></span>eden die e<span class=\"_ _8\"></span>en hogere mat<span class=\"_ _8\"></span>e van beoord<span class=\"_ _8\"></span>eling beho<span class=\"_ _8\"></span>even, of die co<span class=\"_ _8\"></span>mplexer zij<span class=\"_ _8\"></span>n, of gebieden waar<span class=\"_ _8\"></span> veronderstel<span class=\"_ _8\"></span>lingen en schat<span class=\"_ _8\"></span>tingen van si<span class=\"_ _8\"></span>gnificant bela<span class=\"_ _8\"></span>ng zijn voor de g<span class=\"_ _8\"></span>econsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning, worden a<span class=\"_ _8\"></span>angegeven in t<span class=\"_ _8\"></span>oelichtin<span class=\"_ _8\"></span>g 7.4. <span class=\"ls0 ws0\"> </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2022 en lat<span class=\"_ _8\"></span>er<span class=\"ls0 ws0\"> </span>De volgende r<span class=\"_ _8\"></span>elevante nieuw<span class=\"_ _8\"></span>e standaard<span class=\"_ _8\"></span>en en aanpassi<span class=\"_ _8\"></span>ngen van stand<span class=\"_ _8\"></span>aarden zij<span class=\"_ _8\"></span>n gepubliceer<span class=\"_ _8\"></span>d en goedgek<span class=\"_ _8\"></span>eurd door de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Europese Unie en zi<span class=\"_ _8\"></span>jn voor het eers<span class=\"_ _8\"></span>t verplicht van t<span class=\"_ _8\"></span>oepassing v<span class=\"_ _8\"></span>oor het boekjaar d<span class=\"_ _8\"></span>at begint op of na<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>1 januari 2022:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 3<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f ws38\">Bedrijfscombi<span class=\"_ _8\"></span>naties</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>brengen een verwijzing i<span class=\"_ _8\"></span>n IFRS 3 naar het conceptue<span class=\"_ _8\"></span>el kader voor financ<span class=\"_ _8\"></span>i\u00eble verslag<span class=\"_ _8\"></span>legging up<span class=\"ls0 ws0\">-<span class=\"ls21 ws3b\">to</span>-</span>dat<span class=\"_ _8\"></span>e zonder de boekhou<span class=\"_ _8\"></span>dkundige vereist<span class=\"_ _8\"></span>en voor bedrijfsc<span class=\"_ _8\"></span>ombinaties t<span class=\"_ _8\"></span>e wijzigen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 16<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Mat<span class=\"_ _8\"></span>eri\u00eble vaste <span class=\"_ _8\"></span>activa</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verbieden een bedr<span class=\"_ _8\"></span>ijf het in min<span class=\"_ _8\"></span>dering br<span class=\"_ _8\"></span>engen van bedr<span class=\"_ _8\"></span>agen ontvangen uit<span class=\"_ _8\"></span> de verko<span class=\"_ _8\"></span>op van geprod<span class=\"_ _8\"></span>uceerde artik<span class=\"_ _8\"></span>elen op de kost<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van een materi\u00eble vast<span class=\"_ _8\"></span> actief, ter<span class=\"_ _8\"></span>wijl het bedrijf het act<span class=\"_ _8\"></span>ief voorberei<span class=\"_ _8\"></span>dt op het beoogde gebruik<span class=\"_ _8\"></span>. In plaats daarv<span class=\"_ _8\"></span>an zal een bedrijf<span class=\"_ _8\"></span> dergelijke ver<span class=\"_ _8\"></span>koopopbr<span class=\"_ _8\"></span>engsten en gere<span class=\"_ _8\"></span>lateerde kosten in <span class=\"_ _8\"></span>winst of verlies<span class=\"_ _8\"></span> opnemen.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 37<span class=\"ls0 ws0\"> - </span><span class=\"ff3f\">Voo<span class=\"_ _8\"></span>rzieningen, voo<span class=\"_ _8\"></span>rwaardelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en activa</span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>specifice<span class=\"_ _8\"></span>ren welke kost<span class=\"_ _8\"></span>en een bedrijf <span class=\"_ _8\"></span>opneemt in de beoor<span class=\"_ _8\"></span>deling of een co<span class=\"_ _8\"></span>ntract verlies<span class=\"_ _8\"></span>gevend <span class=\"ls20 ws47\">zal zijn.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Jaarlijkse ver<span class=\"_ _8\"></span>beteringen <span class=\"_ _8\"></span>aan IFRS st<span class=\"_ _8\"></span>andaarden breng<span class=\"_ _8\"></span>en kleine wi<span class=\"_ _8\"></span>jzigingen aan i<span class=\"_ _8\"></span>n IFRS 1<span class=\"ls0 ws0\"> - </span>Eerste toepass<span class=\"_ _8\"></span>ing van IFRS,<span class=\"_ _8\"></span> IFRS 9<span class=\"ls0 ws0\"> - </span>Financi\u00eble Instrum<span class=\"_ _8\"></span>enten, IAS 41<span class=\"ls0 ws0\"> - </span>Landbouwactiv<span class=\"_ _8\"></span>iteiten en d<span class=\"_ _8\"></span>e illustratiev<span class=\"_ _8\"></span>e voorbeelden b<span class=\"_ _8\"></span>ij IFRS 16<span class=\"ls0 ws0\"> - </span><span class=\"ws38\">Leas<span class=\"_ _8\"></span>eovereenkom<span class=\"_ _8\"></span>sten.<span class=\"ls0 ws0\"> </span></span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 16 <span class=\"ls0 ws0\">- <span class=\"_ _9\"></span></span><span class=\"ff3f ws38\">Leaseovereenkomst<span class=\"_ _8\"></span>en</span><span class=\"ls20 ws134\">: Covid<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">19</span>-</span></span>gerelate<span class=\"_ _8\"></span>erde huurconc<span class=\"_ _8\"></span>essies na juni 2<span class=\"_ _8\"></span>021 (effect<span class=\"_ _8\"></span>ief vanaf 1 april 20<span class=\"_ _8\"></span>21). De wijzigi<span class=\"_ _8\"></span>ngen verlenge<span class=\"_ _8\"></span>n met \u00e9\u00e9n jaar de wij<span class=\"_ _8\"></span>ziging v<span class=\"_ _8\"></span><span class=\"ws38\">an </span>mei 2020 die h<span class=\"_ _8\"></span>uurders een vr<span class=\"_ _8\"></span>ijstelling <span class=\"_ _8\"></span>geeft om te beoor<span class=\"_ _8\"></span>delen of ee<span class=\"_ _8\"></span>n COVID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>g<span class=\"_ _8\"></span>erelatee<span class=\"_ _8\"></span>rde huurconce<span class=\"_ _8\"></span>ssie al dan ni<span class=\"_ _8\"></span>et een \u2018huuraanp<span class=\"_ _8\"></span>assing\u2019 is. I<span class=\"_ _8\"></span>n het bijzond<span class=\"_ _8\"></span>er stelt de wi<span class=\"_ _8\"></span>jziging een h<span class=\"_ _8\"></span>uurder in staat om de prak<span class=\"_ _8\"></span>tische oplos<span class=\"_ _8\"></span>sing met betr<span class=\"_ _8\"></span>ekking tot CO<span class=\"_ _8\"></span>VID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>gerel<span class=\"_ _8\"></span>ateerde huurcon<span class=\"_ _8\"></span>cessies toe te <span class=\"_ _8\"></span>passen op huur<span class=\"_ _8\"></span>concessies w<span class=\"_ _8\"></span>aarvoor een v<span class=\"_ _8\"></span>erlaging van de l<span class=\"_ _8\"></span>easebetali<span class=\"_ _8\"></span>ngen allee<span class=\"_ _8\"></span>n betrek<span class=\"ws3f\">king h<span class=\"_ _8\"></span>eeft op betali<span class=\"_ _8\"></span>ngen die oorspr<span class=\"_ _8\"></span>onkelijk v<span class=\"_ _8\"></span>erschuldi<span class=\"_ _8\"></span>gd waren op of v<span class=\"_ _8\"></span>\u00f3\u00f3r 30 juni 2022 (<span class=\"_ _8\"></span>in plaats va<span class=\"_ _8\"></span>n oorspronkeli<span class=\"_ _8\"></span>jk alleen b<span class=\"_ _8\"></span>etalingen <span class=\"_ _8\"></span>die op of voor 30 <span class=\"_ _8\"></span>juni 2021 ver<span class=\"_ _8\"></span>schuldigd war<span class=\"_ _8\"></span>en). De </span>wijziging is v<span class=\"_ _8\"></span>an kracht v<span class=\"_ _8\"></span>oor boekjaren d<span class=\"_ _8\"></span>ie beginn<span class=\"_ _8\"></span>en op of na 1 apr<span class=\"_ _8\"></span>il 2021 (e<span class=\"_ _8\"></span>erdere toepas<span class=\"_ _8\"></span>sing toeg<span class=\"_ _8\"></span>estaan, incl<span class=\"_ _8\"></span>usief in jaa<span class=\"_ _8\"></span>rrekeningen <span class=\"_ _8\"></span>die nog niet<span class=\"_ _8\"></span> zijn goedg<span class=\"_ _8\"></span>ekeurd voor p<span class=\"_ _8\"></span>ublicatie o<span class=\"_ _8\"></span>p de datum<span class=\"_ _8\"></span> waarop de wijz<span class=\"_ _8\"></span>iging wordt <span class=\"ws38\">gep<span class=\"_ _8\"></span>ubliceerd).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De bovenvermel<span class=\"_ _8\"></span>de standaard<span class=\"_ _8\"></span>en en interpret<span class=\"_ _8\"></span>aties hebben geen im<span class=\"_ _8\"></span>pact op de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrek<span class=\"_ _8\"></span>ening geha<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2023<span class=\"ls0 ws0\"> </span>Een aantal ni<span class=\"_ _8\"></span>euwe standaar<span class=\"_ _8\"></span>den, aanpass<span class=\"_ _8\"></span>ingen aan bes<span class=\"_ _8\"></span>taande stand<span class=\"_ _8\"></span>aarden en jaarli<span class=\"_ _8\"></span>jkse verbeter<span class=\"_ _8\"></span>ingscycli z<span class=\"_ _8\"></span>ijn gepublic<span class=\"_ _8\"></span>eerd en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>ijn verplicht<span class=\"_ _8\"></span> voor de eers<span class=\"_ _8\"></span>te toepassi<span class=\"_ _8\"></span>ng voor het bo<span class=\"_ _8\"></span>ekjaar dat<span class=\"_ _8\"></span> begint<span class=\"ls0 ws0\"> </span><span class=\"ws44\">op of na<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ls17 ws3f\">1 janua<span class=\"_ _1\"></span>ri 2023 <span class=\"ls1f ws44\">of latere periodes<span class=\"_ _8\"></span>, en zijn nie<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>vervroegd t<span class=\"_ _8\"></span>oegepast. Z<span class=\"_ _8\"></span>ij die het meest<span class=\"_ _8\"></span> relevant kun<span class=\"_ _8\"></span>nen zijn voor <span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing van Ontex G<span class=\"_ _8\"></span>roup, maar waar<span class=\"_ _8\"></span>van verwac<span class=\"_ _8\"></span>ht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>dat zij geen si<span class=\"_ _8\"></span>gnificante im<span class=\"_ _8\"></span>pact zullen heb<span class=\"_ _8\"></span>ben, worden hiero<span class=\"_ _8\"></span>nder uiteeng<span class=\"ws38\">ez<span class=\"_ _8\"></span>et.<span class=\"ls0 ws0\"> </span></span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 1 <span class=\"ff3f\">Pres<span class=\"_ _8\"></span>entatie van de <span class=\"_ _8\"></span>jaarrekeni<span class=\"_ _8\"></span>ng</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"wsda\">en IFRS Praktijkverklaring 2: </span></span><span class=\"ff3f\">Toelichti<span class=\"_ _8\"></span>ng van waard<span class=\"_ _8\"></span>eringsrege<span class=\"_ _8\"></span>ls</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(effect<span class=\"_ _8\"></span>ief vanaf 1 janu<span class=\"_ _8\"></span>ari 2023). D<span class=\"_ _8\"></span>e wijzigingen z<span class=\"_ _8\"></span>ijn bedoeld om<span class=\"_ _8\"></span> de toelichting<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot de waarder<span class=\"_ _8\"></span>ingsregels t<span class=\"_ _8\"></span>e verbeteren e<span class=\"_ _8\"></span>n om gebruikers<span class=\"_ _8\"></span> van de jaarrek<span class=\"_ _8\"></span>ening te helpe<span class=\"_ _8\"></span>n onderschei<span class=\"_ _8\"></span>d te maken tusse<span class=\"_ _8\"></span>n schattingswij<span class=\"_ _8\"></span>zigingen en w<span class=\"_ _8\"></span>ijzigingen in waarderingsr<span class=\"_ _8\"></span>egels. De IAS 1<span class=\"ls0 ws0\">-</span>aan<span class=\"_ _8\"></span>passing vereis<span class=\"_ _8\"></span>t dat ondernem<span class=\"_ _8\"></span>ingen hun mater<span class=\"_ _8\"></span>i\u00eble waarderin<span class=\"_ _8\"></span>gsregels ver<span class=\"_ _8\"></span>melden in plaats v<span class=\"_ _8\"></span>an hun belangrijke gr<span class=\"_ _8\"></span>ondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing. Verder verdui<span class=\"_ _8\"></span>delijkt de wijzi<span class=\"_ _8\"></span>ging van IAS 1 dat waar<span class=\"_ _8\"></span>deringsr<span class=\"_ _8\"></span>egels niet hoeven t<span class=\"_ _8\"></span>e worden vermeld. Om<span class=\"_ _8\"></span> deze wijziging te<span class=\"_ _8\"></span> onderste<span class=\"_ _8\"></span>unen, heeft de Raad <span class=\"_ _8\"></span>ook IFRS Praktijkver<span class=\"_ _8\"></span>klaring 2, \u2018het<span class=\"_ _8\"></span> maken van materialit<span class=\"_ _8\"></span>eitsbeoorde<span class=\"_ _8\"></span>lingen\u2019, gewi<span class=\"_ _8\"></span>jzigd om richt<span class=\"_ _8\"></span>lijnen te geven over h<span class=\"_ _8\"></span>oe het concept v<span class=\"_ _8\"></span>an materialiteit<span class=\"_ _8\"></span> moet worden toegepas<span class=\"_ _8\"></span>t op de toelichti<span class=\"_ _8\"></span>ngen op de grondslag<span class=\"_ _8\"></span>en voor financi\u00eb<span class=\"_ _8\"></span>le verslaggevi<span class=\"_ _8\"></span>ng.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 8, <span class=\"ff3f ls0 ws0\">W</span><span class=\"ff3f\">aarderi<span class=\"_ _8\"></span>ngsregels, s<span class=\"_ _8\"></span>chattingswijz<span class=\"_ _8\"></span>igingen en f<span class=\"_ _8\"></span>outen</span>: definiti<span class=\"_ _8\"></span>e van schatt<span class=\"_ _8\"></span>ingen (effectief<span class=\"_ _8\"></span> vanaf 1 januari 2023)<span class=\"_ _8\"></span>. De wijziging i<span class=\"_ _8\"></span>n IAS 8 verduideli<span class=\"_ _8\"></span>jkt hoe ondernemi<span class=\"_ _8\"></span>ngen onderscheid m<span class=\"_ _8\"></span>oeten maken t<span class=\"_ _8\"></span>ussen verande<span class=\"_ _8\"></span>ringen in waar<span class=\"_ _8\"></span>deringsregels<span class=\"_ _8\"></span> en schattings<span class=\"_ _8\"></span>wijzigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 12 <span class=\"ff3f ws38\">Wins<span class=\"_ _8\"></span>tbelasting<span class=\"_ _8\"></span>en</span><span class=\"ls21 ws3b\">: </span>uitgestelde b<span class=\"_ _8\"></span>elastingen met<span class=\"_ _8\"></span> betrekking t<span class=\"_ _8\"></span>ot activa en <span class=\"_ _8\"></span>passiva die voor<span class=\"_ _8\"></span>tvloeien uit<span class=\"_ _8\"></span> \u00e9\u00e9n enkele t<span class=\"_ _8\"></span>ransactie (ef<span class=\"_ _8\"></span>fectief vanaf<span class=\"_ _8\"></span> 1 januar<span class=\"_ _8\"></span>i 2023). De wi<span class=\"_ _8\"></span>jzigingen<span class=\"_ _8\"></span> verduidelijk<span class=\"_ _8\"></span>en hoe bedrijven uit<span class=\"_ _8\"></span>gestelde bel<span class=\"_ _8\"></span>astingen op transac<span class=\"_ _8\"></span>ties zoals leases en ont<span class=\"_ _8\"></span>mantelingsv<span class=\"_ _8\"></span>erpli<span class=\"ws4d\">cht<span class=\"_ _8\"></span>ingen boek<span class=\"_ _8\"></span>houdkundig b<span class=\"_ _8\"></span>ehandelen. D<span class=\"_ _8\"></span>e belangrijk<span class=\"_ _8\"></span>ste wijzigin<span class=\"_ _8\"></span>g is een vrijs<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n </span>de vrijstellin<span class=\"_ _8\"></span>g bij eerste op<span class=\"_ _8\"></span>name uit IAS 12.15 (b)<span class=\"_ _8\"></span> en IAS 12.24. Aldus is<span class=\"_ _8\"></span> de vrijstellin<span class=\"_ _8\"></span>g bij eerste opna<span class=\"_ _8\"></span>me niet van toepass<span class=\"_ _8\"></span>ing op transact<span class=\"_ _8\"></span>ies waarbij bi<span class=\"_ _8\"></span>j de eerste opname g<span class=\"_ _8\"></span>elijke bedrage<span class=\"_ _8\"></span>n aan aftrekbare en b<span class=\"_ _8\"></span>elastbare tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schillen ont<span class=\"_ _8\"></span>staan<span class=\"ls0 ws0\">. </span>Er wordt geen signif<span class=\"_ _8\"></span>icante impac<span class=\"_ _8\"></span>t van de bovenver<span class=\"_ _8\"></span>melde stand<span class=\"_ _8\"></span>aarden en int<span class=\"_ _8\"></span>erpretaties o<span class=\"_ _8\"></span>p de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening verwa<span class=\"ws38\">cht<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>Financi\u00ebl<span class=\"_ _8\"></span>e verslaggevi<span class=\"_ _8\"></span>ng in economie\u00ebn met<span class=\"_ _8\"></span> <span class=\"ws38\">hyperinflat<span class=\"_ _8\"></span>ie</span>In 2022 kreeg de T<span class=\"_ _8\"></span>urkse econom<span class=\"_ _8\"></span>ie opnieuw t<span class=\"_ _8\"></span>e maken met een <span class=\"ls17 ws20\">hoge<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span></span>in<span class=\"_ _8\"></span>flatie, waardo<span class=\"_ _8\"></span>or de gecumul<span class=\"_ _8\"></span>eerde inflat<span class=\"_ _8\"></span>ie van Turkije ov<span class=\"_ _8\"></span>er drie jaar<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>meer dan 1<span class=\"_ _8\"></span>00% bedroeg.<span class=\"_ _8\"></span> Daardoor w<span class=\"_ _8\"></span>erd het<span class=\"ls0 ws0\"> </span>noodzakelijk o<span class=\"_ _8\"></span>m over te schakele<span class=\"_ _8\"></span>n op de boekhoudkund<span class=\"_ _8\"></span>ige verwer<span class=\"_ _8\"></span>king van hyperinf<span class=\"_ _8\"></span>latie, zoals<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voorges<span class=\"_ _8\"></span>chreven door I<span class=\"_ _8\"></span>AS 29 <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing in economi<span class=\"_ _8\"></span>e\u00ebn met hyperinf<span class=\"_ _8\"></span>latie</span><span class=\"ls0 ws4a\">. IAS </span>29 schrijft<span class=\"_ _8\"></span> voor dat de resultat<span class=\"_ _8\"></span>en van de activ<span class=\"_ _8\"></span>iteiten<span class=\"ls0 ws0\"> </span>va<span class=\"_ _8\"></span>n de ondernemi<span class=\"_ _8\"></span>ng in Turkije ger<span class=\"_ _8\"></span>apporteerd m<span class=\"_ _8\"></span>oeten worden als<span class=\"_ _8\"></span>of deze sterk<span class=\"_ _8\"></span> inflatoir zijn v<span class=\"_ _8\"></span>anaf 1 januari 2<span class=\"_ _8\"></span>022.<span class=\"ls0 ws0\"> </span>Volgens IAS 29 wor<span class=\"_ _8\"></span>den de tegen hist<span class=\"_ _8\"></span>orische kos<span class=\"_ _8\"></span>tprijs gewaar<span class=\"_ _8\"></span>deerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>monetaire act<span class=\"_ _8\"></span>iva en passiva,<span class=\"_ _8\"></span> het eigen verm<span class=\"_ _8\"></span>ogen en de<span class=\"ls0 ws0\"> </span>res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng van dochter<span class=\"_ _8\"></span>ondernemi<span class=\"_ _8\"></span>ngen die actief<span class=\"_ _8\"></span> zijn in economie\u00ebn met<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>hyperinfl<span class=\"_ _8\"></span>atie, aangepast<span class=\"_ _8\"></span> voor wijziginge<span class=\"_ _8\"></span>n in de algemen<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>koopkrac<span class=\"_ _8\"></span>ht van de lokale val<span class=\"_ _8\"></span>uta door toepass<span class=\"_ _8\"></span>ing van een algemene pr<span class=\"_ _8\"></span>ijsindex. Deze her<span class=\"_ _8\"></span>rekende positi<span class=\"_ _8\"></span>es worden gebruikt voor <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>omrek<span class=\"_ _8\"></span>ening in euro te<span class=\"_ _8\"></span>gen de wisselkoer<span class=\"_ _8\"></span>s aan het einde van d<span class=\"_ _8\"></span>e periode. Hier<span class=\"_ _8\"></span>door worden de b<span class=\"_ _8\"></span>alans en de nett<span class=\"_ _8\"></span>oresultate<span class=\"_ _8\"></span>n van<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dochterondernem<span class=\"_ _8\"></span>ingen die act<span class=\"_ _8\"></span>ief zijn i<span class=\"_ _8\"></span>n economie\u00ebn m<span class=\"_ _8\"></span>et hyperinflat<span class=\"_ _8\"></span>ie, vermeld i<span class=\"_ _8\"></span>n termen van de meetee<span class=\"_ _8\"></span>nheid die geldt<span class=\"_ _8\"></span> op het einde va<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> </span><span class=\"ws38\">vers<span class=\"_ _8\"></span>lagperiode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Consolidatie  </span>Dochteronde<span class=\"_ _1\"></span>rnemingen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Dochter<span class=\"wsbe\">onder<span class=\"_ _8\"></span>nemingen zij<span class=\"_ _8\"></span>n ondernemin<span class=\"_ _8\"></span>gen waarover d<span class=\"_ _8\"></span>e Groep contro<span class=\"_ _8\"></span>le heeft.<span class=\"_ _8\"></span> Controle bestaat<span class=\"_ _8\"></span> in de bloots<span class=\"_ _8\"></span>telling aan of<span class=\"_ _8\"></span> de rechten op var<span class=\"_ _8\"></span>iabele ink<span class=\"_ _8\"></span>omsten uit h<span class=\"_ _8\"></span>aar relatie m<span class=\"_ _8\"></span>et de </span>dochteronder<span class=\"_ _8\"></span>nemingen en de m<span class=\"_ _8\"></span>ogelijkheid o<span class=\"_ _8\"></span>m deze inkomsten t<span class=\"_ _8\"></span>e be\u00efnvloeden d<span class=\"_ _8\"></span>oor zijn macht over dez<span class=\"_ _8\"></span>e dochteron<span class=\"_ _8\"></span>dernemingen. Doc<span class=\"_ _8\"></span>hteronder<span class=\"_ _8\"></span>nemingen worde<span class=\"_ _8\"></span>n volledig gec<span class=\"_ _8\"></span>onsolideerd vanaf<span class=\"_ _8\"></span> de datum waarop de c<span class=\"_ _8\"></span>ontrole wordt<span class=\"_ _8\"></span> overgedragen aa<span class=\"_ _8\"></span>n de Groep. Ze word<span class=\"_ _8\"></span>en niet lang<span class=\"_ _8\"></span>er geconsoli<span class=\"_ _8\"></span>deerd vanaf de <span class=\"_ _8\"></span>datum waarop de c<span class=\"_ _8\"></span>ontrole eindi<span class=\"_ _8\"></span>gt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overnamemet<span class=\"_ _8\"></span>hode wordt gebru<span class=\"_ _8\"></span>ikt om verslag uit<span class=\"_ _8\"></span> te brengen over<span class=\"_ _8\"></span> de overname van d<span class=\"_ _8\"></span>ochteronder<span class=\"_ _8\"></span>nemingen door d<span class=\"_ _8\"></span>e Groep. De vergoed<span class=\"_ _8\"></span>ing van een overnam<span class=\"_ _8\"></span>e van een docht<span class=\"_ _8\"></span>erondernemin<span class=\"_ _8\"></span>g betreft de re<span class=\"_ _8\"></span>\u00eble waarde van d<span class=\"_ _8\"></span>e overgenome<span class=\"_ _8\"></span>n activa, de aa<span class=\"_ _8\"></span>ngegane verpli<span class=\"_ _8\"></span>chtingen en de<span class=\"_ _8\"></span> uitgegeven ei<span class=\"_ _8\"></span>gen vermoge<span class=\"_ _8\"></span>n instrumente<span class=\"_ _8\"></span>n door de Groep.<span class=\"_ _8\"></span> De vergoedi<span class=\"_ _8\"></span>ng van de over<span class=\"_ _8\"></span>name omvat de<span class=\"_ _8\"></span> re\u00eble waarde v<span class=\"_ _8\"></span>an alle activa of<span class=\"_ _8\"></span> verplichting<span class=\"_ _8\"></span>en voortvlo<span class=\"_ _8\"></span>eiend uit een vo<span class=\"_ _8\"></span>orwaardelijk<span class=\"_ _8\"></span>e vergoeding.<span class=\"_ _8\"></span> Kosten gerel<span class=\"_ _8\"></span>ateerd aan de ov<span class=\"_ _8\"></span>ername worde<span class=\"_ _8\"></span>n opgenomen in de<span class=\"_ _8\"></span> resultatenr<span class=\"_ _8\"></span>ekening op het m<span class=\"ls1f ws36\">oment dat ze zic<span class=\"_ _8\"></span>h voordoen. Ident<span class=\"_ _8\"></span>ificeerbar<span class=\"_ _8\"></span>e overgenomen ac<span class=\"_ _8\"></span>tiva, aangegan<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en voorwaar<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>plichtingen i<span class=\"_ _8\"></span>n een bedr<span class=\"_ _8\"></span>ijfscombi<span class=\"_ _8\"></span>natie worden in<span class=\"_ _8\"></span>itieel gewaar<span class=\"_ _8\"></span>deerd tege<span class=\"_ _8\"></span>n </span>de re\u00eble waarde op de overna<span class=\"_ _8\"></span>medatum. Bij elke indiv<span class=\"_ _8\"></span>iduele overn<span class=\"_ _8\"></span>ame neemt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de Groep elk minderheids<span class=\"_ _8\"></span>belang op van de ov<span class=\"_ _8\"></span>ergenomen partij<span class=\"_ _8\"></span> tegen de re\u00eble waarde<span class=\"_ _8\"></span> of tegen het evenredig<span class=\"_ _8\"></span>e deel van het minder<span class=\"_ _8\"></span>heidsbela<span class=\"_ _8\"></span>ng van de netto ac<span class=\"_ _8\"></span>tiva van de over<span class=\"_ _8\"></span>genomen part<span class=\"_ _8\"></span>ij.<span class=\"ls0 ws0\"> </span>Het deel van de over<span class=\"_ _8\"></span>nameprijs<span class=\"_ _8\"></span> voor een minderheids<span class=\"_ _8\"></span>belang in de over<span class=\"_ _8\"></span>genomen entit<span class=\"_ _8\"></span>eit dat hoger is da<span class=\"_ _8\"></span>n de re\u00eble waarde van het<span class=\"_ _8\"></span> aandeel van de ver<span class=\"_ _8\"></span>worven identi<span class=\"_ _8\"></span>ficeerbare net<span class=\"_ _8\"></span>to activa van<span class=\"_ _8\"></span> de Groep op de aankoop<span class=\"_ _8\"></span>datum van enig ree<span class=\"_ _8\"></span>ds bestaand aand<span class=\"_ _8\"></span>elenbelang<span class=\"_ _8\"></span> in de overgenomen on<span class=\"_ _8\"></span>derneming wor<span class=\"_ _8\"></span>dt opgenomen al<span class=\"_ _8\"></span>s goodwill<span class=\"_ _8\"></span>. Indien deze la<span class=\"_ _8\"></span>ger is dan de re\u00eble wa<span class=\"_ _8\"></span>arde van de netto activa va<span class=\"_ _8\"></span>n de dochteron<span class=\"_ _8\"></span>derneming, i<span class=\"_ _8\"></span>n het geval van een voor<span class=\"_ _8\"></span>delige koop, w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil direct opg<span class=\"_ _8\"></span>enomen in de resu<span class=\"_ _8\"></span>l<span class=\"ws38\">tat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Alle transact<span class=\"_ _8\"></span>ies tussen gr<span class=\"_ _8\"></span>oepsondernem<span class=\"_ _8\"></span>ingen, balans<span class=\"_ _8\"></span>en en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>de winsten <span class=\"_ _8\"></span>op transacties<span class=\"_ _8\"></span> binnen de Gro<span class=\"_ _8\"></span>ep worden ge\u00eb<span class=\"_ _8\"></span>limineerd.<span class=\"_ _8\"></span> Niet<span class=\"ls0 ws0\">-</span><span class=\"ws43\">gereal<span class=\"_ _8\"></span>iseerde verliez<span class=\"_ _8\"></span>en worden eveneen<span class=\"_ _8\"></span>s </span>ge\u00eblimineer<span class=\"_ _8\"></span>d, maar beschou<span class=\"_ _8\"></span>wd als een indic<span class=\"_ _8\"></span>atie voor een moge<span class=\"_ _8\"></span>lijke bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>ermindering v<span class=\"_ _8\"></span>an het overgen<span class=\"_ _8\"></span>omen actief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Transacties m<span class=\"_ _8\"></span>et minderhei<span class=\"_ _8\"></span>dsbelange<span class=\"ls0 ws0\">n </span>De Groep behand<span class=\"_ _8\"></span>elt de transact<span class=\"_ _8\"></span>ies met minder<span class=\"_ _8\"></span>heidsbelange<span class=\"_ _8\"></span>n als transact<span class=\"_ _8\"></span>ies met aandee<span class=\"_ _8\"></span>lhouders van de G<span class=\"_ _8\"></span>roep. Voor aank<span class=\"_ _8\"></span>open<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van minderheids<span class=\"_ _8\"></span>belangen wor<span class=\"_ _8\"></span>dt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e vergoeding di<span class=\"_ _8\"></span>e betaald werd <span class=\"_ _8\"></span>en het releva<span class=\"_ _8\"></span>nte verworve<span class=\"_ _8\"></span>n aandeel van <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> </span>boekwaarde van de n<span class=\"_ _8\"></span>etto activa <span class=\"_ _8\"></span>van de dochter<span class=\"_ _8\"></span>onderneming o<span class=\"_ _8\"></span>pgenomen in h<span class=\"_ _8\"></span>et eigen verm<span class=\"_ _8\"></span>ogen. Winste<span class=\"_ _8\"></span>n en verlieze<span class=\"_ _8\"></span>n uit de<span class=\"ls0 ws0\"> </span>verkoop <span class=\"_ _8\"></span>van minderhei<span class=\"_ _8\"></span>dsbelangen wo<span class=\"_ _8\"></span>rden ook opge<span class=\"_ _8\"></span>nomen in het eige<span class=\"_ _8\"></span>n vermogen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de Gr<span class=\"_ _8\"></span>oep niet langer <span class=\"_ _8\"></span>controle of e<span class=\"_ _8\"></span>en invloed van <span class=\"_ _8\"></span>beteken<span class=\"_ _8\"></span>is heeft, wor<span class=\"_ _8\"></span>dt een eventu<span class=\"_ _8\"></span>eel resterend b<span class=\"_ _8\"></span>elang in de e<span class=\"_ _8\"></span>ntiteit<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f wsd2\">gewaardeer<span class=\"_ _8\"></span>d tegen de re\u00ebl<span class=\"_ _8\"></span>e waarde erva<span class=\"_ _8\"></span>n en wordt de v<span class=\"_ _8\"></span>eranderin<span class=\"_ _8\"></span>g </span></span>van boekwaard<span class=\"_ _8\"></span>e opgenomen als winst of<span class=\"_ _8\"></span> verlies. De re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waar<span class=\"_ _8\"></span>de is de initi\u00eble boekw<span class=\"_ _8\"></span>aarde voor het boek<span class=\"_ _8\"></span>en van het behouden bel<span class=\"_ _8\"></span>ang<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als een geassoci<span class=\"_ _8\"></span>eerd bedrijf<span class=\"_ _8\"></span>, joint venture of f<span class=\"_ _8\"></span>inancieel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>actief. Daar<span class=\"_ _8\"></span>naast worden a<span class=\"_ _8\"></span>lle voorheen o<span class=\"_ _8\"></span>pgenomen be<span class=\"_ _8\"></span>dragen in de ov<span class=\"_ _8\"></span>erige gereal<span class=\"_ _8\"></span>iseerde en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerea<span class=\"_ _8\"></span>liseerde re<span class=\"_ _8\"></span>sultaten van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>di<span class=\"_ _8\"></span>e entiteit opg<span class=\"_ _8\"></span>enomen alsof<span class=\"_ _8\"></span> de Groep zic<span class=\"_ _8\"></span>h direct van de desbetreff<span class=\"_ _8\"></span>ende activa of<span class=\"_ _8\"></span> verplicht<span class=\"_ _8\"></span>ingen heef<span class=\"_ _8\"></span>t ontdaan. Dit<span class=\"_ _8\"></span> kan beteke<span class=\"_ _8\"></span>nen<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dat d<span class=\"_ _8\"></span>e bedragen di<span class=\"_ _8\"></span>e voorheen <span class=\"_ _8\"></span>opgenomen w<span class=\"_ _8\"></span>erden als over<span class=\"_ _8\"></span>ige gerea<span class=\"_ _8\"></span>liseerde en ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>gere<span class=\"_ _8\"></span>aliseerd<span class=\"_ _8\"></span>e resultaten geherclassi<span class=\"_ _8\"></span>ficeerd<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wor<span class=\"_ _8\"></span>den in winst of verl<span class=\"_ _8\"></span>ies<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vreemde valuta <span class=\"ls0 ws0\"> </span></span>Posten opgeno<span class=\"_ _8\"></span>men in de jaarreken<span class=\"_ _8\"></span>ing van elk van de entiteit<span class=\"_ _8\"></span>en van de Groep worden g<span class=\"_ _8\"></span>ewaardeerd in de v<span class=\"_ _8\"></span>aluta van de voornaam<span class=\"_ _8\"></span>ste<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>economisc<span class=\"_ _8\"></span>he omgeving waar<span class=\"_ _8\"></span>in de entiteit ac<span class=\"_ _8\"></span>tief<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ws4a\">is (\u201cde </span></span>functionel<span class=\"_ _8\"></span>e valuta\u201d). De gec<span class=\"_ _8\"></span>onsolideerd<span class=\"_ _8\"></span>e jaarrekening w<span class=\"_ _8\"></span>ordt opgestel<span class=\"_ _8\"></span>d in euro, dewelk<span class=\"_ _8\"></span>e de rapport<span class=\"_ _8\"></span>eringsmunt i<span class=\"_ _8\"></span>s van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Transacties i<span class=\"_ _8\"></span>n vreemde valut<span class=\"_ _8\"></span>a worden omgerek<span class=\"_ _8\"></span>end naar de func<span class=\"_ _8\"></span>tionele valuta t<span class=\"_ _8\"></span>egen de wisselk<span class=\"_ _8\"></span>oers die geldi<span class=\"_ _8\"></span>g was op de trans<span class=\"_ _8\"></span>actiedatum<span class=\"_ _8\"></span>. Koerswinst<span class=\"_ _8\"></span>en en <span class=\"ls0 ws0\">-</span>verliezen d<span class=\"_ _8\"></span>ie voortvloeien u<span class=\"_ _8\"></span>it de afwikkelin<span class=\"_ _8\"></span>g van dergelijk<span class=\"_ _8\"></span>e transacti<span class=\"_ _8\"></span>es, en uit de omr<span class=\"_ _8\"></span>ekening tege<span class=\"_ _8\"></span>n de slotkoerse<span class=\"_ _8\"></span>n van monetair<span class=\"_ _8\"></span>e activa en ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n uitgedrukt<span class=\"_ _8\"></span> in vreemde v<span class=\"_ _8\"></span>aluta, worde<span class=\"_ _8\"></span>n opgenomen in <span class=\"_ _8\"></span>de resultatenrek<span class=\"_ _8\"></span>ening<span class=\"ls0 ws0\">.  </span>Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835 7.1.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Immateri\u00eble activa <span class=\"ls0 ws0\"> </span></span>Een immaterie<span class=\"_ _8\"></span>el actief wordt<span class=\"_ _8\"></span> opgenomen <span class=\"_ _8\"></span>in de balans w<span class=\"_ _8\"></span>anneer er aan d<span class=\"_ _8\"></span>e volgende v<span class=\"_ _8\"></span>oorwaarden <span class=\"_ _8\"></span>wordt voldaan:<span class=\"_ _8\"></span> (1) het ac<span class=\"_ _8\"></span>tief is id<span class=\"_ _8\"></span>entificeerb<span class=\"_ _8\"></span>aar, d.w.z<span class=\"_ _8\"></span>. ofwel afsch<span class=\"_ _8\"></span>eidbaar (als <span class=\"_ _8\"></span>het kan worde<span class=\"_ _8\"></span>n verkocht, over<span class=\"_ _8\"></span>gedragen, in <span class=\"_ _8\"></span>licentie gegev<span class=\"_ _8\"></span>en) of voortvl<span class=\"_ _8\"></span>oeit uit cont<span class=\"_ _8\"></span>ractuele of ander<span class=\"_ _8\"></span>e juridisch<span class=\"_ _8\"></span>e rechten; (2)<span class=\"_ _8\"></span> het is waarschijn<span class=\"_ _8\"></span>lijk dat de verw<span class=\"_ _8\"></span>achte to<span class=\"ws3d\">ekom<span class=\"_ _8\"></span>stige economis<span class=\"_ _8\"></span>che voordelen die<span class=\"_ _8\"></span> </span>kunnen worde<span class=\"_ _8\"></span>n toegerekend <span class=\"_ _8\"></span>aan het actief<span class=\"_ _8\"></span> naar de Groep<span class=\"_ _8\"></span> zullen vloei<span class=\"_ _8\"></span>en; (3) de Gro<span class=\"_ _8\"></span>ep heeft zegge<span class=\"_ _8\"></span>nschap <span class=\"_ _8\"></span>over het actief<span class=\"_ _8\"></span>; en (4) de kost<span class=\"_ _8\"></span>prijs van het<span class=\"_ _8\"></span> actief kan op e<span class=\"_ _8\"></span>en betrouwbar<span class=\"_ _8\"></span>e wijze worden bepaal<span class=\"_ _8\"></span>d<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Materi\u00eble vaste activa <span class=\"ls0 ws0\"> </span></span>Materi\u00eble vast<span class=\"_ _8\"></span>e activa worden opge<span class=\"_ _8\"></span>nomen tegen de kost<span class=\"_ _8\"></span>prijs vermind<span class=\"_ _8\"></span>erd met gecumul<span class=\"_ _8\"></span>eerde afschri<span class=\"_ _8\"></span>jvingen en vermi<span class=\"_ _8\"></span>nderd met gecum<span class=\"_ _8\"></span>uleerde bi<span class=\"_ _8\"></span>jzondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en. De kostprijs om<span class=\"_ _8\"></span>vat alle kost<span class=\"_ _8\"></span>en die direc<span class=\"_ _8\"></span>t toereken<span class=\"_ _8\"></span>baar zijn om h<span class=\"_ _8\"></span>et actief<span class=\"_ _8\"></span> in de st<span class=\"_ _8\"></span>aat te krijge<span class=\"_ _8\"></span>n die noodzak<span class=\"_ _8\"></span>elijk is om t<span class=\"_ _8\"></span>e functioner<span class=\"_ _8\"></span>en op de do<span class=\"_ _8\"></span>or het manage<span class=\"_ _8\"></span>ment beoogd<span class=\"_ _8\"></span>e wijze. Fi<span class=\"_ _8\"></span>nancieringsk<span class=\"_ _8\"></span>osten die direct toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan de aankoop, bou<span class=\"_ _8\"></span>w en/of product<span class=\"_ _8\"></span>ie van een in aanm<span class=\"_ _8\"></span>erking komen<span class=\"_ _8\"></span>d actief worden gek<span class=\"_ _8\"></span>apitaliseer<span class=\"_ _8\"></span>d als deel van de k<span class=\"_ _8\"></span>osten van het act<span class=\"_ _8\"></span>ief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgaven voor<span class=\"_ _8\"></span> herstellin<span class=\"_ _8\"></span>gen en onderh<span class=\"_ _8\"></span>oud die enkel b<span class=\"_ _8\"></span>edoeld zijn om<span class=\"_ _8\"></span> de waarde van v<span class=\"_ _8\"></span>aste activa o<span class=\"_ _8\"></span>p peil te hou<span class=\"_ _8\"></span>den, maar niet om<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>e te verhogen, w<span class=\"_ _8\"></span>orden verw<span class=\"_ _8\"></span>erkt in de resultat<span class=\"_ _8\"></span>enreke<span class=\"_ _8\"></span>ning. Uitgaven voor <span class=\"_ _8\"></span>grote herstelli<span class=\"_ _8\"></span>ngen en voor gr<span class=\"_ _8\"></span>oot onderhoud,<span class=\"_ _8\"></span> die leiden tot e<span class=\"_ _8\"></span>en toename van de t<span class=\"_ _8\"></span>oekomstige eco<span class=\"_ _8\"></span>nomische voord<span class=\"_ _8\"></span>elen die door het v<span class=\"_ _8\"></span>aste actief zulle<span class=\"_ _8\"></span>n worden gegener<span class=\"_ _8\"></span>eerd, worde<span class=\"_ _8\"></span>n evenwel ge\u00efde<span class=\"_ _8\"></span>ntificeerd als<span class=\"_ _8\"></span> een afzonderlij<span class=\"_ _8\"></span>k element van<span class=\"_ _8\"></span> de aanschaffi<span class=\"_ _8\"></span>ngswaarde. De kos<span class=\"_ _8\"></span>ten van terrein<span class=\"_ _8\"></span>en, gebouwen, m<span class=\"_ _8\"></span>achines en i<span class=\"_ _8\"></span>nstallat<span class=\"_ _8\"></span>ies worden onderv<span class=\"_ _8\"></span>erdeeld in bel<span class=\"_ _8\"></span>angrijke<span class=\"_ _8\"></span> bestanddele<span class=\"_ _8\"></span>n. Deze belangrij<span class=\"_ _8\"></span>ke bestanddele<span class=\"_ _8\"></span>n, die worden vervan<span class=\"_ _8\"></span>gen op regelmati<span class=\"_ _8\"></span>ge tijdstippen en bij<span class=\"_ _8\"></span>gevolg een gebrui<span class=\"_ _8\"></span>ksduur he<span class=\"_ _8\"></span>bben die vers<span class=\"_ _8\"></span>chilt van die van de vast<span class=\"_ _8\"></span>e activa waarin ze zijn verwerkt, <span class=\"_ _9\"></span><span class=\"ls1f wsc3\">worden afges<span class=\"_ _8\"></span>chreven over hun s<span class=\"_ _8\"></span>pecifieke gebr<span class=\"_ _8\"></span>uiksduur. In gev<span class=\"_ _8\"></span>al van vervanging wor<span class=\"_ _8\"></span>dt het bestanddeel<span class=\"_ _8\"></span> vervangen en niet<span class=\"_ _8\"></span> langer in de<span class=\"_ _8\"></span> balans opgenomen en wor<span class=\"_ _8\"></span>dt het nieuwe </span>bestanddeel af<span class=\"_ _8\"></span>geschreven tot<span class=\"_ _8\"></span> de volgende g<span class=\"_ _8\"></span>rote herstell<span class=\"_ _8\"></span>ing of groot ond<span class=\"_ _8\"></span>erhoud<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Leaseovereenkomsten<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t leaseovereen<span class=\"_ _8\"></span>komsten afges<span class=\"_ _8\"></span>loten voor v<span class=\"_ _8\"></span>erscheidene ei<span class=\"_ _8\"></span>gendommen,<span class=\"_ _8\"></span> machines, v<span class=\"_ _8\"></span>oertuigen en IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>infrast<span class=\"_ _8\"></span>ructuur. Leas<span class=\"_ _8\"></span>eovereenkoms<span class=\"_ _8\"></span>ten worden als<span class=\"_ _8\"></span> recht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span></span>gebruik activa <span class=\"_ _8\"></span>en overeenstemm<span class=\"_ _8\"></span>ende verplicht<span class=\"_ _8\"></span>ing opgenome<span class=\"_ _8\"></span>n vanaf het mo<span class=\"_ _8\"></span>ment dat het gele<span class=\"_ _8\"></span>asede actief<span class=\"_ _8\"></span> ter beschikki<span class=\"_ _8\"></span>ng is voor gebru<span class=\"_ _8\"></span>ik door de Gro<span class=\"ws38\">ep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva en leasev<span class=\"_ _8\"></span>erplichti<span class=\"_ _8\"></span>ngen worden init<span class=\"_ _8\"></span>ieel opgenom<span class=\"_ _8\"></span>en aan contante waar<span class=\"_ _8\"></span>de. De leasev<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten de c<span class=\"_ _8\"></span>ontante waard<span class=\"_ _8\"></span>e van de volgend<span class=\"_ _8\"></span>e leasebetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">vaste betalin<span class=\"_ _8\"></span>gen (minus ev<span class=\"_ _8\"></span>entuele <span class=\"ws38\">leasev<span class=\"_ _8\"></span>oordelen</span></span>), <span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">variabele le<span class=\"_ _8\"></span>asevergoedi<span class=\"_ _8\"></span>ngen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of een rente<span class=\"_ _8\"></span>voet</span>, </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de uitoefenpr<span class=\"_ _8\"></span>ijs van een aank<span class=\"_ _8\"></span>oopoptie indie<span class=\"_ _8\"></span>n het redelijk<span class=\"_ _8\"></span> zeker is dat de Gr<span class=\"_ _8\"></span>oep deze opti<span class=\"_ _8\"></span>e zal uitoefene<span class=\"_ _8\"></span>n, en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws4c\">betalingen van<span class=\"_ _8\"></span> boeten voor het be\u00ebin<span class=\"_ _8\"></span>digen van de leaseo<span class=\"_ _8\"></span>vereenkomst<span class=\"_ _8\"></span>, indien de lease<span class=\"_ _8\"></span>periode de uito<span class=\"_ _8\"></span>efening door de Gr<span class=\"_ _8\"></span>oep van een optie tot be<span class=\"_ _8\"></span>\u00ebindiging van de leas<span class=\"_ _8\"></span>eovereenk<span class=\"_ _8\"></span>omst </span></span>weerspiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Leasebetali<span class=\"_ _8\"></span>ngen die versc<span class=\"_ _8\"></span>huldigd zij<span class=\"_ _8\"></span>n bij redelijk<span class=\"_ _8\"></span> zekere verleng<span class=\"_ _8\"></span>ingsopties<span class=\"_ _8\"></span> worden eveneens<span class=\"_ _8\"></span> beschouwd bij d<span class=\"_ _8\"></span>e bepaling van de <span class=\"ws38\">v<span class=\"_ _8\"></span>erplicht<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span></span>De leasebetali<span class=\"_ _8\"></span>ngen worden v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>d op basis van de implic<span class=\"_ _8\"></span>iete rentev<span class=\"_ _8\"></span>oet in de lease, als<span class=\"_ _8\"></span> deze onmiddel<span class=\"_ _8\"></span>lijk beschikb<span class=\"_ _8\"></span>aar zou zijn,<span class=\"_ _8\"></span> of de marginale rent<span class=\"_ _8\"></span>evoet, d.i. de r<span class=\"_ _8\"></span>entevoet waarteg<span class=\"_ _8\"></span>en de Groep het bedr<span class=\"_ _8\"></span>ag, nodig voor het<span class=\"_ _8\"></span> verkrijgen v<span class=\"_ _8\"></span>an een actief<span class=\"_ _8\"></span> van eenzelfde waar<span class=\"_ _8\"></span>de als het rec<span class=\"_ _8\"></span>ht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-</span></span>gebr<span class=\"_ _8\"></span>uik actief,<span class=\"_ _8\"></span> in eenzelfde e<span class=\"_ _8\"></span>conomische omgev<span class=\"_ _8\"></span>ing zou hebben ku<span class=\"_ _8\"></span>nnen lenen voor<span class=\"_ _8\"></span> eenzelfde duur<span class=\"_ _8\"></span> en met eenzelf<span class=\"_ _8\"></span>de zekerheid<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De Groep wordt<span class=\"_ _8\"></span> blootgesteld a<span class=\"_ _8\"></span>an eventuele toek<span class=\"_ _8\"></span>omstige stijgi<span class=\"_ _8\"></span>ngen van de variab<span class=\"_ _8\"></span>ele leasebe<span class=\"_ _8\"></span>talingen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of rent<span class=\"_ _8\"></span>evoet, die pas<span class=\"_ _8\"></span> worden opgenomen in de v<span class=\"_ _8\"></span>erplichting<span class=\"_ _8\"></span> als deze van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn. Wanneer wi<span class=\"_ _8\"></span>jzigingen <span class=\"_ _8\"></span>aan de leasebet<span class=\"_ _8\"></span>alingen als g<span class=\"_ _8\"></span>evolg van <span class=\"_ _8\"></span>indexeringen o<span class=\"_ _8\"></span>f wijzigin<span class=\"_ _8\"></span>gen in de rentev<span class=\"_ _8\"></span>oet plaatsv<span class=\"_ _8\"></span>inden, wor<span class=\"_ _8\"></span>dt de leasever<span class=\"_ _8\"></span>plichting ge<span class=\"_ _8\"></span>herwaardeer<span class=\"_ _8\"></span>d en aangepast tege<span class=\"_ _8\"></span>n het recht<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span>op-</span>gebruik acti<span class=\"_ _8\"></span>ef<span class=\"ls0 ws0\">. </span>Elke leasebet<span class=\"_ _8\"></span>aling wordt opg<span class=\"_ _8\"></span>esplitst in ee<span class=\"_ _8\"></span>n terugbetali<span class=\"_ _8\"></span>ng van de leasings<span class=\"_ _8\"></span>chuld en een b<span class=\"_ _8\"></span>etaling van rent<span class=\"_ _8\"></span>e, volgens ee<span class=\"_ _8\"></span>n verhouding di<span class=\"_ _8\"></span>e ervoor zorgt<span class=\"_ _8\"></span> dat er over de vo<span class=\"_ _8\"></span>lledige loopti<span class=\"_ _8\"></span>jd een constante rentelast ont<span class=\"_ _8\"></span>staat in vergelijk<span class=\"_ _8\"></span>ing met het open<span class=\"_ _8\"></span>staande kapit<span class=\"_ _8\"></span>aal<span class=\"ls0 ws0\">. </span>Financi\u00eble kosten wor<span class=\"_ _8\"></span>den onmiddel<span class=\"_ _8\"></span>lijk opgenomen in d<span class=\"_ _8\"></span>e resultatenr<span class=\"_ _8\"></span>ekening, tenzij z<span class=\"_ _8\"></span>e direct toerek<span class=\"_ _8\"></span>enbaar zijn aan in a<span class=\"_ _8\"></span>anmerki<span class=\"_ _8\"></span>n<span class=\"ls17 ws20\">g </span>komend<span class=\"ls0 ws0\">e </span><span class=\"ws3e\">activ<span class=\"_ _8\"></span>a, in welk geva<span class=\"_ _8\"></span>l zij worden ge<span class=\"_ _8\"></span>kapitaliseer<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva worden aan k<span class=\"_ _8\"></span>ostprijs gew<span class=\"_ _8\"></span>aardeerd en omvat<span class=\"_ _8\"></span>ten de volgen<span class=\"_ _8\"></span>de component<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de initi\u00eble wa<span class=\"_ _8\"></span>ardering van <span class=\"_ _8\"></span>de leaseverpl<span class=\"_ _8\"></span>ichting</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle op of voor de aa<span class=\"_ _8\"></span>nvangsdatum<span class=\"_ _8\"></span> verrichte leas<span class=\"_ _8\"></span>ebetalinge<span class=\"_ _8\"></span>n, verminderd <span class=\"_ _8\"></span>met alle ontvan<span class=\"_ _8\"></span>gen leasevoor<span class=\"_ _8\"></span>delen</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle gemaakt<span class=\"_ _8\"></span>e initi\u00eble dir<span class=\"_ _8\"></span>ecte kosten</span>; <span class=\"ls1f ws38\">en<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een schatting v<span class=\"_ _8\"></span>an de door de les<span class=\"_ _8\"></span>see te maken kost<span class=\"_ _8\"></span>en van ontmant<span class=\"_ _8\"></span>eling en verwi<span class=\"_ _8\"></span>jdering van het<span class=\"_ _8\"></span> onderliggen<span class=\"_ _8\"></span>de actief<span class=\"_ _8\"></span></span>. </span>Indien het red<span class=\"_ _8\"></span>elijk zeker is<span class=\"_ _8\"></span> dat de Groep aan<span class=\"_ _8\"></span> het einde van de le<span class=\"_ _8\"></span>aseperiode de a<span class=\"_ _8\"></span>ankoopopt<span class=\"_ _8\"></span>ie zal uitoefe<span class=\"_ _8\"></span>nen, zal het ac<span class=\"_ _8\"></span>tief lineair<span class=\"_ _8\"></span> worden afges<span class=\"_ _8\"></span>chreven over <span class=\"_ _8\"></span>de gebruiksd<span class=\"_ _8\"></span>uur. In alle ander<span class=\"_ _8\"></span>e gevallen wor<span class=\"_ _8\"></span>dt het actief lin<span class=\"_ _8\"></span>eair afgesc<span class=\"_ _8\"></span>hreven over de kor<span class=\"_ _8\"></span>tere periode v<span class=\"_ _8\"></span>an de gebruiks<span class=\"_ _8\"></span>duur van het acti<span class=\"_ _8\"></span>ef of de leasep<span class=\"_ _8\"></span>eriode<span class=\"ls21 ws0\">.  <span class=\"ls0\"> </span></span>Voor korte<span class=\"ws0\">-<span class=\"ls1f ws44\">termijnleases (l<span class=\"_ _8\"></span>easeperiode van 12 m<span class=\"_ _8\"></span>aanden of minder) en lea<span class=\"_ _8\"></span>ses van activa met<span class=\"_ _8\"></span> een</span> <span class=\"ls1f ws44\">lage waarde (voor<span class=\"_ _8\"></span>namelijk IT uit<span class=\"_ _8\"></span>rusting en kleine kantoor<span class=\"_ _8\"></span>benodigdhe<span class=\"_ _8\"></span>den) waarvoor de G<span class=\"_ _8\"></span>roep </span></span>geopteerd heef<span class=\"_ _8\"></span>t om de vrijstell<span class=\"_ _8\"></span>ing beschik<span class=\"_ _8\"></span>baar in IFRS<span class=\"_ _8\"></span> 16 toe te passen, wor<span class=\"_ _8\"></span>den de leasebetal<span class=\"_ _8\"></span>ingen op een line<span class=\"_ _8\"></span>aire basis al<span class=\"_ _8\"></span>s kost opgenom<span class=\"_ _8\"></span>en over de lease<span class=\"_ _8\"></span>periode<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Bep<span class=\"ws44\">aalde leaseov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>ten van gebouwen omvat<span class=\"_ _8\"></span>ten variabele leas<span class=\"_ _8\"></span>ebetalingen di<span class=\"_ _8\"></span>e verbonden zijn aan het<span class=\"_ _8\"></span> gebruik van het gebo<span class=\"_ _8\"></span>uw (voor<span class=\"_ _8\"></span>namelijk war<span class=\"_ _8\"></span>ehouses). V<span class=\"_ _8\"></span>ariabele leasebeta<span class=\"_ _8\"></span>lingen </span>die afhankeli<span class=\"_ _8\"></span>jk zijn van het ge<span class=\"_ _8\"></span>bruik, worden i<span class=\"_ _8\"></span>n resultaat opg<span class=\"_ _8\"></span>enomen in de peri<span class=\"_ _8\"></span>ode waarin z<span class=\"_ _8\"></span>e worden opgelope<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fc11 ls0 ws0\"> </span></span>7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>7.1.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorraden </span>Voorraden worden ge<span class=\"_ _8\"></span>waardeerd tegen de la<span class=\"_ _8\"></span>agste waarde van de kost<span class=\"_ _8\"></span>prijs of de opbren<span class=\"_ _8\"></span>gstwaarde. De<span class=\"_ _8\"></span> kostprijs van <span class=\"_ _8\"></span>voorraden moet<span class=\"_ _8\"></span> worden toegerek<span class=\"_ _8\"></span>end volgens de F<span class=\"_ _8\"></span>IFO (first<span class=\"ls0 ws0\">-<span class=\"ls20 ws9a\">in, fir<span class=\"_ _8\"></span>st</span>-</span><span class=\"ws38\">out) </span>methode. De kost<span class=\"_ _8\"></span>prijs voor afgew<span class=\"_ _8\"></span>erkte product<span class=\"_ _8\"></span>en en goeder<span class=\"_ _8\"></span>en in bewerkin<span class=\"_ _8\"></span>g omvat de producti<span class=\"_ _8\"></span>ekosten, z<span class=\"_ _8\"></span>oals grondstoff<span class=\"_ _8\"></span>en, direct<span class=\"_ _8\"></span>e loonkos<span class=\"_ _8\"></span>ten, en ook de indir<span class=\"_ _8\"></span>ecte prod<span class=\"_ _8\"></span>uctiekoste<span class=\"_ _8\"></span>n (producti<span class=\"wsc3\">eov<span class=\"_ _8\"></span>erheadkost<span class=\"_ _8\"></span>en gebaseerd op d<span class=\"_ _8\"></span>e normale bedri<span class=\"_ _8\"></span>jfscapacite<span class=\"_ _8\"></span>it). De opbrengs<span class=\"_ _8\"></span>twaarde is de g<span class=\"_ _8\"></span>eschatte verk<span class=\"_ _8\"></span>oopprijs in het<span class=\"_ _8\"></span> kader van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>de normale bedr<span class=\"_ _8\"></span>ijfsvoer<span class=\"_ _8\"></span>ing, verminder<span class=\"_ _8\"></span>d met de </span>variabele kos<span class=\"_ _8\"></span>ten die nodig zi<span class=\"_ _8\"></span>jn om de verkoo<span class=\"_ _8\"></span>p te realiseren<span class=\"ls22 ws3c\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"fcd ls0 ws0\"> </span></span>7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>. </span>7.1.12.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>De kernactivit<span class=\"_ _8\"></span>eit van Ontex G<span class=\"_ _8\"></span>roup is de v<span class=\"_ _8\"></span>erkoop van goed<span class=\"_ _8\"></span>eren, met als <span class=\"_ _8\"></span>enige prestat<span class=\"_ _8\"></span>ieverplichti<span class=\"_ _8\"></span>ng de leverin<span class=\"_ _8\"></span>g van goederen.<span class=\"_ _8\"></span> Aldus<span class=\"_ _8\"></span> erkent de Gro<span class=\"_ _8\"></span>ep de omzet o<span class=\"_ _8\"></span>p een bepaald t<span class=\"_ _8\"></span>ijdstip wa<span class=\"_ _8\"></span>nneer zeggenschap <span class=\"_ _8\"></span>over de goeder<span class=\"_ _8\"></span>en wordt overgedr<span class=\"_ _8\"></span>agen aan de kl<span class=\"_ _8\"></span>ant, over het<span class=\"_ _8\"></span> algemeen op mom<span class=\"_ _8\"></span>ent van lever<span class=\"_ _8\"></span>ing van de g<span class=\"_ _8\"></span>oederen. De Gr<span class=\"_ _8\"></span>oep ver<span class=\"_ _8\"></span>koopt haar pr<span class=\"_ _8\"></span>oducten recht<span class=\"_ _8\"></span>streeks aan ha<span class=\"_ _8\"></span>ar klanten en via dis<span class=\"_ _8\"></span>tributeurs of<span class=\"_ _8\"></span> agenten.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Dit kan leiden tot een ander ti<span class=\"_ _8\"></span>jdstip om opbren<span class=\"_ _8\"></span>gsten te erkenn<span class=\"_ _8\"></span>en. Na de leveri<span class=\"_ _8\"></span>ng aan distribu<span class=\"_ _8\"></span>teurs heeft de <span class=\"_ _8\"></span>distributeur v<span class=\"_ _8\"></span>olledi<span class=\"_ _8\"></span>g zeggenschap ov<span class=\"_ _8\"></span>er de manier van distr<span class=\"_ _8\"></span>ibutie en prijsz<span class=\"_ _8\"></span>etting voor de verkoo<span class=\"_ _8\"></span>p van goederen, de pri<span class=\"_ _8\"></span>maire verantw<span class=\"_ _8\"></span>oordelijkhe<span class=\"_ _8\"></span>id over de verkoop<span class=\"_ _8\"></span> van de goederen en draagt<span class=\"_ _8\"></span> de distributeur<span class=\"_ _8\"></span> de risico\u2019s op veroud<span class=\"_ _8\"></span>ering<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en </span></span>verlies met bet<span class=\"_ _8\"></span>rekking tot de goe<span class=\"_ _8\"></span>deren<span class=\"ls0 ws0\">. </span>Naast de verko<span class=\"_ _8\"></span>op van goederen wor<span class=\"_ _8\"></span>den afzond<span class=\"_ _8\"></span>erlijke diens<span class=\"_ _8\"></span>ten, voornam<span class=\"_ _8\"></span>elijk opleidi<span class=\"_ _8\"></span>ngen aan klant<span class=\"_ _8\"></span>en of assistent<span class=\"_ _8\"></span>ie aan klant<span class=\"_ _8\"></span>en,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">veela</span>l geleverd o<span class=\"_ _8\"></span>ver de periode <span class=\"_ _8\"></span>dat de overeen<span class=\"_ _8\"></span>stemmende<span class=\"_ _8\"></span> goederen wor<span class=\"_ _8\"></span>den verkocht aa<span class=\"_ _8\"></span>n de klant. T<span class=\"_ _8\"></span>ransport wor<span class=\"_ _8\"></span>dt niet als een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e prestatiev<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g beschouwd a<span class=\"_ _8\"></span>angezien z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap over de goed<span class=\"_ _8\"></span>eren pas na het<span class=\"_ _8\"></span> transport wor<span class=\"_ _8\"></span>dt overgedrage<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Betalingst<span class=\"ws4d\">er<span class=\"_ _8\"></span>mijnen kun<span class=\"_ _8\"></span>nen verschi<span class=\"_ _8\"></span>llen afhan<span class=\"_ _8\"></span>kelijk van de kl<span class=\"_ _8\"></span>ant, op basis v<span class=\"_ _8\"></span>an het kred<span class=\"_ _8\"></span>ietrisico e<span class=\"_ _8\"></span>n het vooraf<span class=\"_ _8\"></span>gaande beta<span class=\"_ _8\"></span>lingsgedrag v<span class=\"_ _8\"></span>an de klant. D<span class=\"_ _8\"></span>aarnaast heef<span class=\"_ _8\"></span>t de geografi<span class=\"_ _8\"></span>sche liggi<span class=\"_ _8\"></span>ng van </span>het bedrijf en de k<span class=\"_ _8\"></span>lant een effect op de bet<span class=\"_ _8\"></span>alingsvoor<span class=\"_ _8\"></span>waarden. Er z<span class=\"_ _8\"></span>ijn geen belangrijke f<span class=\"_ _8\"></span>inancieri<span class=\"_ _8\"></span>ngscomponent<span class=\"_ _8\"></span>en in de transacti<span class=\"_ _8\"></span>eprijzen opg<span class=\"_ _8\"></span>enomen en de vergoed<span class=\"_ _8\"></span>ingen word<span class=\"_ _8\"></span>en betaald in contanten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Een vordering wor<span class=\"_ _8\"></span>dt opgenom<span class=\"_ _8\"></span>en wanneer de goeder<span class=\"_ _8\"></span>en worden gelev<span class=\"_ _8\"></span>erd aangezien dit<span class=\"_ _8\"></span> het tijdstip is waaro<span class=\"_ _8\"></span>p de vergoeding onv<span class=\"_ _8\"></span>oorwaardelijk<span class=\"_ _8\"></span> wordt, omdat enkel h<span class=\"_ _8\"></span>et verloop van de ti<span class=\"_ _8\"></span>jd v<span class=\"ws38\">er<span class=\"_ _8\"></span>eist </span>is vooraleer d<span class=\"_ _8\"></span>e betaling is ver<span class=\"_ _8\"></span>schuldigd<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.13.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Financi\u00eble activa <span class=\"ls0 ws0\"> </span></span>De financi\u00eble <span class=\"_ _8\"></span>activa van de G<span class=\"_ _8\"></span>roep worden ing<span class=\"_ _8\"></span>edeeld in de vo<span class=\"_ _8\"></span>lgende categ<span class=\"_ _8\"></span>orie\u00ebn: financ<span class=\"_ _8\"></span>i\u00eble activa t<span class=\"_ _8\"></span>egen re\u00eble waar<span class=\"_ _8\"></span>de en financ<span class=\"_ _8\"></span>i\u00eble activ<span class=\"_ _8\"></span>a tegen geam<span class=\"_ _8\"></span>ortiseerde kost<span class=\"_ _8\"></span>prijs. De c<span class=\"_ _8\"></span>lassificat<span class=\"_ _8\"></span>ie ha<span class=\"ws38\">ngt<span class=\"_ _8\"></span> </span>af van het bed<span class=\"_ _8\"></span>rijfsmodel v<span class=\"_ _8\"></span>an de onder<span class=\"_ _8\"></span>neming voor <span class=\"_ _8\"></span>het beheer va<span class=\"_ _8\"></span>n de financi\u00ebl<span class=\"_ _8\"></span>e activa en de c<span class=\"_ _8\"></span>ontractuele <span class=\"_ _8\"></span>bepalingen<span class=\"_ _8\"></span> van de kasst<span class=\"_ _8\"></span>romen. Het<span class=\"_ _8\"></span> management <span class=\"_ _8\"></span>bepaalt de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de financi\u00eble act<span class=\"_ _8\"></span>iva bij de initi<span class=\"_ _8\"></span>\u00eble opname in <span class=\"_ _8\"></span>de balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Reguliere aan<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span> e</span>n verkopen v<span class=\"_ _8\"></span>an financi\u00eble a<span class=\"_ _8\"></span>ctiva worden opge<span class=\"_ _8\"></span>nomen op tr<span class=\"_ _8\"></span>ansactiedatu<span class=\"_ _8\"></span>m, d.i. de datum<span class=\"_ _8\"></span> waarop de Groep zi<span class=\"_ _8\"></span>ch verbindt t<span class=\"_ _8\"></span>ot de aan<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>of verkoop van ee<span class=\"_ _8\"></span>n actief. <span class=\"ls0 ws0\"> </span>Bij initi\u00eble op<span class=\"_ _8\"></span>name waard<span class=\"_ _8\"></span>eert de Groep e<span class=\"_ _8\"></span>en financie<span class=\"_ _8\"></span>el actief aan re<span class=\"_ _8\"></span>\u00eble waarde plus,<span class=\"_ _8\"></span> voor een financ<span class=\"_ _8\"></span>ieel actief ni<span class=\"_ _8\"></span>et gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble w<span class=\"_ _8\"></span>aarde via de <span class=\"_ _8\"></span>winst<span class=\"ls0 ws0\">- <span class=\"_ _65\"> </span></span>of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening, transactiek<span class=\"_ _8\"></span>osten die rechts<span class=\"_ _8\"></span>treeks toewijs<span class=\"_ _8\"></span>baar zijn aan d<span class=\"_ _8\"></span>e verwerving va<span class=\"_ _8\"></span>n het financiee<span class=\"_ _8\"></span>l actief. T<span class=\"_ _8\"></span>ransactiekosten d<span class=\"_ _8\"></span>ie betrekki<span class=\"_ _8\"></span>ng hebben op f<span class=\"_ _8\"></span>inanci\u00eble acti<span class=\"_ _8\"></span>va gewaardeerd a<span class=\"_ _8\"></span>an re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waarde via<span class=\"_ _8\"></span> de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekening,<span class=\"_ _8\"></span> worden in res<span class=\"_ _8\"></span>ultaat genomen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Financi\u00eble act<span class=\"_ _8\"></span>iva, zoals l<span class=\"_ _8\"></span>eningen, han<span class=\"_ _8\"></span>dels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige vor<span class=\"_ _8\"></span>deringen en ge<span class=\"_ _8\"></span>ldmiddelen en <span class=\"_ _8\"></span>kasequivale<span class=\"_ _8\"></span>nten worden <span class=\"_ _8\"></span>op basis van de ef<span class=\"_ _8\"></span>fectieve rent<span class=\"_ _8\"></span>emethode gewa<span class=\"_ _8\"></span>ardeerd tege<span class=\"_ _8\"></span>n ge<span class=\"_ _8\"></span><span class=\"ws38\">amortiseerde<span class=\"_ _8\"></span> </span>kos<span class=\"ws50\">tprijs, ver<span class=\"_ _8\"></span>minderd met<span class=\"_ _8\"></span> eventuele bijzond<span class=\"_ _8\"></span>ere waardeverm<span class=\"_ _8\"></span>inderinge<span class=\"_ _8\"></span>n als deze aangeho<span class=\"_ _8\"></span>uden worden voor de inn<span class=\"_ _8\"></span>ing van contract<span class=\"_ _8\"></span>uele kasstr<span class=\"_ _8\"></span>omen waarbij deze kas<span class=\"_ _8\"></span>stromen enkel betal<span class=\"_ _8\"></span>ingen </span>in kapitaal en i<span class=\"_ _8\"></span>nteresten omv<span class=\"_ _8\"></span>atten.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>rentemeth<span class=\"_ _8\"></span>ode is een meth<span class=\"_ _8\"></span>ode voor het<span class=\"_ _8\"></span> berekenen v<span class=\"_ _8\"></span>an de geamortis<span class=\"_ _8\"></span>eerde kost<span class=\"_ _8\"></span>prijs van een sc<span class=\"_ _8\"></span>huldinstru<span class=\"_ _8\"></span>ment en de toew<span class=\"_ _8\"></span>ijzing van ren<span class=\"_ _8\"></span>te<span class=\"ls0 ws0\">-</span>inkomsten o<span class=\"_ _8\"></span>ver de releva<span class=\"_ _8\"></span>nte periode.<span class=\"_ _8\"></span> De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de geschat<span class=\"_ _8\"></span>te toekomst<span class=\"_ _8\"></span>ige kasontvangs<span class=\"_ _8\"></span>ten (inclu<span class=\"_ _8\"></span>sief alle betaalde of<span class=\"_ _8\"></span> ontvangen vergoe<span class=\"_ _8\"></span>dingen en prijsf<span class=\"_ _8\"></span>luctuaties<span class=\"_ _8\"></span> die een integraal ond<span class=\"_ _8\"></span>erdeel vorme<span class=\"_ _8\"></span>n van de effectie<span class=\"_ _8\"></span>ve rentevoet<span class=\"_ _8\"></span>, transactiek<span class=\"_ _8\"></span>osten en ander<span class=\"_ _8\"></span>e premies<span class=\"_ _8\"></span> of kortingen)<span class=\"_ _8\"></span> over de ver<span class=\"_ _8\"></span>wachte levens<span class=\"_ _8\"></span>duur van het sc<span class=\"_ _8\"></span>huldinst<span class=\"_ _8\"></span>rument disc<span class=\"_ _8\"></span>onteert, of<span class=\"_ _8\"></span>, in voorkome<span class=\"_ _8\"></span>nd geval, een kor<span class=\"_ _8\"></span>tere p<span class=\"ws38\">er<span class=\"_ _8\"></span>iode, </span>tegen de netto <span class=\"_ _8\"></span>boekwaarde bij<span class=\"_ _8\"></span> de eerste opnam<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">. </span>Handels<span class=\"ls0 ws0\">- </span><span class=\"ws46\">en overige vorder<span class=\"_ _8\"></span>ingen na en binne<span class=\"_ _8\"></span>n een jaar zijn in eerst<span class=\"_ _8\"></span>e instantie opgen<span class=\"_ _8\"></span>omen tegen re\u00eble w<span class=\"_ _8\"></span>aarde en daarna<span class=\"_ _8\"></span> gewaardeerd tege<span class=\"_ _8\"></span>n de geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, d.<span class=\"_ _8\"></span>w.z. tegen de nett<span class=\"_ _8\"></span>o </span>huidige waarde<span class=\"_ _8\"></span> van het vorder<span class=\"_ _8\"></span>ingsbedrag, m<span class=\"_ _8\"></span>et behulp van de eff<span class=\"_ _8\"></span>ectieve rentev<span class=\"_ _8\"></span>oetmethode,<span class=\"_ _8\"></span> na aftrek van voorz<span class=\"_ _8\"></span>ieningen v<span class=\"_ _8\"></span>oor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span>De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span>De hoogte van de voor<span class=\"_ _8\"></span>ziening wordt<span class=\"_ _8\"></span> in mindering g<span class=\"_ _8\"></span>ebracht op de bo<span class=\"_ _8\"></span>ekwaarde van h<span class=\"_ _8\"></span>et actief en is<span class=\"_ _8\"></span> opgenomen in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g in \u201cverkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d.<span class=\"ls0 ws0\"> </span>Handelsvord<span class=\"_ _8\"></span>eringen word<span class=\"_ _8\"></span>en niet meer opgen<span class=\"_ _8\"></span>omen in de balans w<span class=\"_ _8\"></span>anneer (1) de recht<span class=\"_ _8\"></span>en op de kasstro<span class=\"_ _8\"></span>men uit de handelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n zijn vervalle<span class=\"_ _8\"></span>n, (2) de Groep nag<span class=\"_ _8\"></span>enoeg alle r<span class=\"_ _8\"></span>isico\u2019s en voordelen met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de vorderinge<span class=\"_ _8\"></span>n heeft overg<span class=\"_ _8\"></span>edragen<span class=\"ls0 ws0\">. </span>De Groep neemt<span class=\"_ _8\"></span> niet langer een fin<span class=\"_ _8\"></span>ancieel actief<span class=\"_ _8\"></span> op enkel wanneer d<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e rechten op de kasst<span class=\"_ _8\"></span>romen uit het a<span class=\"_ _8\"></span>ctief zijn vervall<span class=\"_ _8\"></span>en, of wanneer<span class=\"_ _8\"></span> ze het financi\u00eble ac<span class=\"_ _8\"></span>tief en nageno<span class=\"_ _8\"></span>eg alle aan de eigendo<span class=\"_ _8\"></span>m van het actief verbonde<span class=\"_ _8\"></span>n risico\u2019s en voor<span class=\"_ _8\"></span>delen overdraa<span class=\"_ _8\"></span>gt aan een andere ent<span class=\"_ _8\"></span>iteit. Als de Gr<span class=\"_ _8\"></span>oep nagenoeg alle<span class=\"ls0 ws0\"> </span>aan de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">eigendom van het act<span class=\"_ _8\"></span>ief verbonden ris<span class=\"_ _8\"></span>ico\u2019s en voordele<span class=\"_ _8\"></span>n </span></span>niet overdra<span class=\"_ _8\"></span>agt noch behoudt<span class=\"_ _8\"></span> en toch doorg<span class=\"_ _8\"></span>aat het overg<span class=\"_ _8\"></span>enomen actief<span class=\"_ _8\"></span> te controleren,<span class=\"_ _8\"></span> erkent de Groe<span class=\"_ _8\"></span>p haar belang in <span class=\"_ _8\"></span>het actief en de daar<span class=\"_ _8\"></span>bij horen<span class=\"_ _8\"></span>de aansprakel<span class=\"_ _8\"></span>ijkheid voor b<span class=\"_ _8\"></span>edragen die wellicht door<span class=\"_ _8\"></span> haar betaald m<span class=\"_ _8\"></span>oeten worden.<span class=\"_ _8\"></span> Als de Groep n<span class=\"_ _8\"></span>agenoeg al<span class=\"_ _8\"></span>le aan de eigen<span class=\"_ _8\"></span>dom van een ov<span class=\"_ _8\"></span>ergedragen fi<span class=\"_ _8\"></span>nancieel act<span class=\"_ _8\"></span>ief verbonde<span class=\"_ _8\"></span>n risic<span class=\"_ _8\"></span>o\u2019s en voordel<span class=\"_ _8\"></span>en behoudt,<span class=\"_ _8\"></span> handhaaft<span class=\"_ _8\"></span> de Groep het financi\u00eb<span class=\"_ _8\"></span>le actief in de bal<span class=\"_ _8\"></span>ans en erkent e<span class=\"_ _8\"></span>veneens een gew<span class=\"_ _8\"></span>aarborgde l<span class=\"_ _8\"></span>ening voor de <span class=\"_ _8\"></span>ontvange<span class=\"_ _8\"></span>n opbrengste<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Bij het niet la<span class=\"_ _8\"></span>nger opnemen <span class=\"_ _8\"></span>van een financ<span class=\"_ _8\"></span>ieel actief i<span class=\"_ _8\"></span>n zijn geheel w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> en de som van de o<span class=\"_ _8\"></span>ntvangen verg<span class=\"_ _8\"></span>oeding en vor<span class=\"_ _8\"></span>dering en d<span class=\"_ _8\"></span>e cumulatieve w<span class=\"_ _8\"></span>inst of verli<span class=\"_ _8\"></span>es opgenomen in d<span class=\"_ _8\"></span>e niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">ge</span></span>realiseer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>en en gecumule<span class=\"_ _8\"></span>erd in het eige<span class=\"_ _8\"></span>n vermogen, o<span class=\"_ _8\"></span>pgenomen via de wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\">- </span>of<span class=\"_ _8\"></span> verliesreken<span class=\"_ _8\"></span>ing.<span class=\"ls0 ws0\"> </span>Bij de verwijd<span class=\"_ _8\"></span>ering van een f<span class=\"_ _8\"></span>inancieel <span class=\"_ _8\"></span>actief anders <span class=\"_ _8\"></span>dan in zijn ge<span class=\"_ _8\"></span>heel (bijvo<span class=\"_ _8\"></span>orbeeld wanne<span class=\"_ _8\"></span>er de Groep de<span class=\"_ _8\"></span> optie behoudt<span class=\"_ _8\"></span> om ee<span class=\"_ _8\"></span>n deel van een ov<span class=\"_ _8\"></span>ergedrage<span class=\"_ _8\"></span>n actief ter<span class=\"_ _8\"></span>ug te kopen),<span class=\"_ _8\"></span> zal de Groep<span class=\"_ _8\"></span> de vorige boekwaar<span class=\"_ _8\"></span>de van het financiee<span class=\"_ _8\"></span>l actief verdele<span class=\"_ _8\"></span>n tussen het deel dat onder de no<span class=\"_ _8\"></span>emer van aanhoud<span class=\"_ _8\"></span>ende betrokkenh<span class=\"_ _8\"></span>eid nog<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>steeds is opge<span class=\"_ _8\"></span>nomen in de balans,<span class=\"_ _8\"></span> en het deel dat niet meer is opgenomen op bas<span class=\"_ _8\"></span>is van de relatiev<span class=\"_ _8\"></span>e re\u00eble waarde van die del<span class=\"_ _8\"></span>en op de overdracht<span class=\"_ _8\"></span>sdatum. Het ver<span class=\"_ _8\"></span>schil tussen<span class=\"_ _8\"></span> de boekwaarde toegew<span class=\"_ _8\"></span>ezen aan het deel dat<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws57\">meer is opg<span class=\"_ _8\"></span>enomen </span>in de balans en de som v<span class=\"_ _8\"></span>an de ontvangen vergo<span class=\"_ _8\"></span>eding ervoor en all<span class=\"_ _8\"></span>e eraan toegewez<span class=\"_ _8\"></span>en cumulati<span class=\"_ _8\"></span>eve winst of ver<span class=\"_ _8\"></span>lies opgenomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het totaalr<span class=\"_ _8\"></span>esultaat,<span class=\"_ _8\"></span> wordt opgenomen in de winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span><span class=\"ws50\">of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening. Een cum<span class=\"_ _8\"></span>ulatieve w<span class=\"_ _8\"></span>inst of verl<span class=\"_ _8\"></span>ies opgenome<span class=\"_ _8\"></span>n in de overig<span class=\"_ _8\"></span>e elementen v<span class=\"_ _8\"></span>an het totaa<span class=\"_ _8\"></span>lresultaat w<span class=\"_ _8\"></span>ordt verdee<span class=\"_ _8\"></span>ld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>tussen het<span class=\"_ _8\"></span> deel dat is <span class=\"_ _8\"></span>opgenomen in </span>de balans en het<span class=\"_ _8\"></span> deel dat niet m<span class=\"_ _8\"></span>eer is opgenomen o<span class=\"_ _8\"></span>p basis van de relat<span class=\"_ _8\"></span>ieve re\u00eble waar<span class=\"_ _8\"></span>de van die del<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">. </span>7.1.14.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geldmiddelen en kasequivalent<span class=\"_ _1\"></span>en <span class=\"ls0 ws0\"> </span></span>Geldmiddele<span class=\"_ _8\"></span>n en kasequiv<span class=\"_ _8\"></span>alenten omv<span class=\"_ _8\"></span>atten contant<span class=\"_ _8\"></span>en, onmidd<span class=\"_ _8\"></span>ellijk opvr<span class=\"_ _8\"></span>aagbare depos<span class=\"_ _8\"></span>ito\u2019s bij bank<span class=\"_ _8\"></span>en en overi<span class=\"_ _8\"></span>ge kortlopend<span class=\"_ _8\"></span>e, ze<span class=\"ls0 ws0\">e</span>r <span class=\"_ _8\"></span>liquide bele<span class=\"_ _8\"></span>ggingen met een <span class=\"_ _8\"></span>oorspronke<span class=\"_ _8\"></span>lijke loopt<span class=\"_ _8\"></span>ijd van<span class=\"_ _8\"></span> drie maanden <span class=\"_ _8\"></span>of minder. Banks<span class=\"_ _8\"></span>chulden worden i<span class=\"_ _8\"></span>n de balans opgen<span class=\"_ _8\"></span>omen onder de kor<span class=\"_ _8\"></span>tlopende len<span class=\"_ _8\"></span>ingsverplic<span class=\"_ _8\"></span>htingen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Financi\u00eble ins<span class=\"_ _8\"></span>trumenten word<span class=\"_ _8\"></span>en of opgenomen als f<span class=\"_ _8\"></span>inanci\u00eble ver<span class=\"_ _8\"></span>plichtingen of<span class=\"_ _8\"></span> als eigen vermogen.<span class=\"_ _8\"></span> Het financi\u00eble in<span class=\"_ _8\"></span>strument is opgen<span class=\"_ _8\"></span>omen in het eigen ver<span class=\"_ _8\"></span>mogen enkel en all<span class=\"_ _8\"></span>een als het instrument<span class=\"_ _8\"></span> geen contractuel<span class=\"_ _8\"></span>e verplichting he<span class=\"_ _8\"></span>eft om geldmiddel<span class=\"_ _8\"></span>en of een ander financ<span class=\"_ _8\"></span>ieel actief te lev<span class=\"_ _8\"></span>eren, of om financi\u00eble a<span class=\"ls0 ws0\">ctiva </span>of verplichtingen uit<span class=\"_ _8\"></span> te wisselen onder<span class=\"_ _8\"></span> voorwaarden die mogel<span class=\"_ _8\"></span>ijk nadelig kunne<span class=\"_ _8\"></span>n zijn voor de G<span class=\"_ _8\"></span>roep, en als het<span class=\"_ _8\"></span> instrument ka<span class=\"_ _8\"></span>n of zal worden af<span class=\"_ _8\"></span>gewikkeld in<span class=\"_ _8\"></span> een vast aantal van d<span class=\"_ _8\"></span>e eigen vermoge<span class=\"_ _8\"></span>nsinstrument<span class=\"_ _8\"></span>en van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.16.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Overheidssubsidies <span class=\"ls0 ws0\"> </span>Subsidies van <span class=\"_ _8\"></span>overheden zij<span class=\"_ _8\"></span>n opgenomen te<span class=\"_ _8\"></span>gen hun re\u00eble waar<span class=\"_ _8\"></span>de wanneer<span class=\"_ _8\"></span> er een redelij<span class=\"_ _8\"></span>ke zekerheid i<span class=\"_ _8\"></span>s dat de subsidi<span class=\"_ _8\"></span>e zal worden ont<span class=\"_ _8\"></span>vangen en de G<span class=\"_ _8\"></span>roep alle bijbeh<span class=\"_ _8\"></span>orende voor<span class=\"_ _8\"></span>waarden zal<span class=\"_ _8\"></span> naleven<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Overheidssubs<span class=\"_ _8\"></span>idies met betre<span class=\"_ _8\"></span>kking tot terr<span class=\"_ _8\"></span>einen, gebouwen,<span class=\"_ _8\"></span> machines en install<span class=\"_ _8\"></span>aties worde<span class=\"_ _8\"></span>n in mindering gebr<span class=\"_ _8\"></span>acht op de kostpr<span class=\"_ _8\"></span>ijs van de activ<span class=\"_ _8\"></span>a waarop ze betrek<span class=\"_ _8\"></span>king hebben en worde<span class=\"_ _8\"></span>n lineair opgeno<span class=\"_ _8\"></span>men in de resul<span class=\"_ _8\"></span>tatenrekening <span class=\"_ _8\"></span>gedurende de v<span class=\"_ _8\"></span>erwachte geb<span class=\"_ _8\"></span>ruiksduur van <span class=\"_ _8\"></span>de desbetreffe<span class=\"_ _8\"></span>nde activa<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.17.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Personeelsbeloningen  </span>Kortet<span class=\"ls1f ws38\">ermijn<span class=\"_ _8\"></span>personeelsbelo<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> </span></span>Kortetermij<span class=\"_ _8\"></span>npersoneelsb<span class=\"_ _8\"></span>eloningen zij<span class=\"_ _8\"></span>n in de resultat<span class=\"_ _8\"></span>enrekening op<span class=\"_ _8\"></span>genomen als<span class=\"_ _8\"></span> een kost in de per<span class=\"_ _8\"></span>iode waari<span class=\"_ _8\"></span>n de diensten z<span class=\"_ _8\"></span>ijn geleverd.<span class=\"_ _8\"></span> Elke onbet<span class=\"_ _8\"></span>aalde beloni<span class=\"_ _8\"></span>ng is in de balans<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n onder de kortl<span class=\"_ _8\"></span>opende Persone<span class=\"_ _8\"></span>elsbelonin<span class=\"_ _8\"></span>gen<span class=\"ls0 ws0\">. </span>V<span class=\"ls35 ws44\">ergoedingen<span class=\"_ _1\"></span> na uitdiens<span class=\"_ _1\"></span>ttreding<span class=\"ls0 ws0\"> </span></span>De entiteiten b<span class=\"_ _8\"></span>innen de Groep hebb<span class=\"_ _8\"></span>en verschillen<span class=\"_ _8\"></span>de pensioenr<span class=\"_ _8\"></span>egelingen. Het<span class=\"_ _8\"></span> merendeel van de reg<span class=\"_ _8\"></span>elingen zijn niet<span class=\"_ _8\"></span> volledig gef<span class=\"_ _8\"></span>inanci<span class=\"_ _8\"></span>erd. Sommige regeli<span class=\"_ _8\"></span>ngen worde<span class=\"_ _8\"></span>n gefinancierd vi<span class=\"_ _8\"></span>a betalingen aan<span class=\"_ _8\"></span> verzekerings<span class=\"_ _8\"></span>maatschappi<span class=\"_ _8\"></span>jen of pensio<span class=\"_ _8\"></span>enfondsen, be<span class=\"_ _8\"></span>paald door p<span class=\"_ _8\"></span>eriodieke act<span class=\"_ _8\"></span>uari\u00eble ber<span class=\"_ _8\"></span>ekeningen. <span class=\"_ _8\"></span>De Groep heef<span class=\"_ _8\"></span>t zowel toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>bijdrage<span class=\"_ _8\"></span>nregelinge<span class=\"_ _8\"></span>n als toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span>pensioenre<span class=\"_ _8\"></span>gelingen. Een t<span class=\"_ _8\"></span>oegezegd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>bijdrageregel<span class=\"_ _8\"></span>ing is een <span class=\"_ _8\"></span>pensioenrege<span class=\"_ _8\"></span>ling waarbi<span class=\"_ _8\"></span>j de Groep v<span class=\"_ _8\"></span>aste bijdrag<span class=\"_ _8\"></span>en betaalt aa<span class=\"_ _8\"></span>n een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e entiteit.<span class=\"_ _8\"></span> De Groep heef<span class=\"_ _8\"></span>t geen in rec<span class=\"_ _8\"></span>hte afdwingbare ve<span class=\"_ _8\"></span>rplichting,<span class=\"_ _8\"></span> noch een feitelijk<span class=\"_ _8\"></span>e verplichtin<span class=\"_ _8\"></span>g om de bijdragen v<span class=\"_ _8\"></span>oort te zetten als het f<span class=\"_ _8\"></span>onds niet over voldoen<span class=\"_ _8\"></span>de activa beschik<span class=\"_ _8\"></span>t om alle werknemer<span class=\"_ _8\"></span>s in de beloningen t<span class=\"_ _8\"></span>e voorzien die<span class=\"_ _8\"></span> verband<span class=\"ls0 ws0\"> </span><span class=\"ws46\">houden met de gelev<span class=\"_ _8\"></span>erde dienst<span class=\"_ _8\"></span>prestaties van d<span class=\"_ _8\"></span>e werknemer in d<span class=\"_ _8\"></span>e huidige en voor<span class=\"_ _8\"></span>gaande perio<span class=\"_ _8\"></span>den. Een toege<span class=\"_ _8\"></span>zegde<span class=\"ls0 ws0\">-</span>pensioe<span class=\"_ _8\"></span>nregeling is e<span class=\"_ _8\"></span>en pensioenre<span class=\"_ _8\"></span>geling die ge<span class=\"_ _8\"></span>en toegezegde<span class=\"ls0 ws0\">-</span></span>bijdragereg<span class=\"_ _8\"></span>eling is. Een t<span class=\"_ _8\"></span>ypisch toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egeling bev<span class=\"_ _8\"></span>at het pensioenbe<span class=\"_ _8\"></span>drag dat een werkn<span class=\"_ _8\"></span>emer op moment v<span class=\"_ _8\"></span>an pensionering zal<span class=\"_ _8\"></span> ontvangen en is gewoon<span class=\"_ _8\"></span>lijk afhanke<span class=\"_ _8\"></span>lijk van \u00e9\u00e9n of meerdere fac<span class=\"_ _8\"></span>toren zoals le<span class=\"_ _8\"></span>eftijd, aantal jar<span class=\"_ _8\"></span>en dienst en h<span class=\"_ _8\"></span>et loonpakket.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verplichti<span class=\"_ _8\"></span>ng die in de bala<span class=\"_ _8\"></span>ns met betrek<span class=\"_ _8\"></span>king tot <span class=\"ws38\">toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-</span></span>pensi<span class=\"_ _8\"></span>oenregelinge<span class=\"_ _8\"></span>n is opgenome<span class=\"_ _8\"></span>n, is de contante w<span class=\"_ _8\"></span>aarde van de toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioensrege<span class=\"_ _8\"></span>lingen aan het<span class=\"_ _8\"></span> eind van de<span class=\"_ _8\"></span> rapporterin<span class=\"_ _8\"></span>gsperiode verm<span class=\"_ _8\"></span>inderd met de re\u00ebl<span class=\"_ _8\"></span>e waarde van de opgebo<span class=\"_ _8\"></span>uwde fondsbe<span class=\"_ _8\"></span>leggingen van d<span class=\"_ _8\"></span>e pensioenregel<span class=\"_ _8\"></span>ing. De toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pensio<span class=\"_ _8\"></span></span>enregel<span class=\"_ _8\"></span>ing wordt jaarl<span class=\"_ _8\"></span>ijks bereken<span class=\"_ _8\"></span>d door onafhankeli<span class=\"_ _8\"></span>jke actuarissen v<span class=\"_ _8\"></span>olgens de \u2018proje<span class=\"_ _8\"></span>cted unit credit<span class=\"_ _8\"></span>\u2019<span class=\"ls0 ws0\">-</span>methode.<span class=\"_ _8\"></span> De contante waar<span class=\"_ _8\"></span>de van de toegezegde<span class=\"ls0 ws0\">-</span>p<span class=\"_ _8\"></span>ensioenre<span class=\"_ _8\"></span>gelingen wordt<span class=\"_ _8\"></span> bepaald door de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige uitgaande<span class=\"_ _8\"></span> kasstromen te v<span class=\"_ _8\"></span>erdiscontere<span class=\"_ _8\"></span>n met behulp va<span class=\"_ _8\"></span>n rentevoeten <span class=\"_ _8\"></span>van bedrijfsobl<span class=\"_ _8\"></span>igaties van hog<span class=\"_ _8\"></span>e kwaliteit die <span class=\"_ _8\"></span>zijn aangeduid<span class=\"_ _8\"></span> in de valuta waari<span class=\"_ _8\"></span>n de beloningen bet<span class=\"_ _8\"></span>aald <span class=\"_ _8\"></span>worden, en di<span class=\"_ _8\"></span>e looptijden<span class=\"_ _8\"></span> hebben die de l<span class=\"_ _8\"></span>ooptijd van de ger<span class=\"_ _8\"></span>elateerde p<span class=\"_ _8\"></span>ensioenverp<span class=\"_ _8\"></span>lichting benad<span class=\"_ _8\"></span>eren. In land<span class=\"_ _8\"></span>en waar niet vo<span class=\"_ _8\"></span>ldoende markt<span class=\"_ _8\"></span>penetratie i<span class=\"_ _8\"></span>s voor dergeli<span class=\"_ _8\"></span>jke obligati<span class=\"_ _8\"></span>es, wordt de m<span class=\"_ _8\"></span>arktrente op st<span class=\"_ _8\"></span>aatsobli<span class=\"_ _8\"></span>gaties gebruikt.<span class=\"ls0 ws0\"> </span>Actuari\u00eble w<span class=\"_ _8\"></span>insten en ver<span class=\"_ _8\"></span>liezen als gev<span class=\"_ _8\"></span>olg van aa<span class=\"_ _8\"></span>npassingen en <span class=\"_ _8\"></span>wijziging<span class=\"_ _8\"></span>en in de actuar<span class=\"_ _8\"></span>i\u00eble verond<span class=\"_ _8\"></span>erstell<span class=\"_ _8\"></span>ingen worden <span class=\"_ _8\"></span>opgenom<span class=\"_ _8\"></span>en ten last<span class=\"_ _8\"></span>e of ten gun<span class=\"_ _8\"></span>ste van de <span class=\"_ _8\"></span><span class=\"ws38\">niet<span class=\"ls0 ws0\">-</span></span>gerealis<span class=\"_ _8\"></span>eerde result<span class=\"_ _8\"></span>aten in de periode waar<span class=\"_ _8\"></span>in zij zich v<span class=\"_ _8\"></span>oordoen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Pensioenkost<span class=\"_ _8\"></span>en verbonden a<span class=\"_ _8\"></span>an de verstrek<span class=\"_ _8\"></span>en diensttij<span class=\"_ _8\"></span>d zijn direct opge<span class=\"_ _8\"></span>nomen in de win<span class=\"_ _8\"></span>st<span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening.<span class=\"_ _8\"></span> De netto rentek<span class=\"_ _8\"></span>osten met betr<span class=\"_ _8\"></span>ekking tot<span class=\"_ _8\"></span> de toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egelingen zij<span class=\"_ _8\"></span><span class=\"ls17 ws20\">n </span>opgenomen in de f<span class=\"_ _8\"></span>inanci\u00eble kos<span class=\"_ _8\"></span>ten.<span class=\"ls0 ws0\"> </span>Voor toegezegde<span class=\"ls0 ws0\">-</span>b<span class=\"_ _8\"></span>ijdragereg<span class=\"_ _8\"></span>elingen betaa<span class=\"_ _8\"></span>lt de Groep bijdrage<span class=\"_ _8\"></span>n aan openbaar of part<span class=\"_ _8\"></span>iculier beheerd<span class=\"_ _8\"></span>e pensioenver<span class=\"_ _8\"></span>zekeringen op ver<span class=\"_ _8\"></span>plichte, cont<span class=\"_ _8\"></span>rac<span class=\"_ _8\"></span>tuele of vrijwilli<span class=\"_ _8\"></span>ge basis. De Groep he<span class=\"_ _8\"></span>eft geen verdere bet<span class=\"_ _8\"></span>alingsverplic<span class=\"_ _8\"></span>htingen nadat d<span class=\"_ _8\"></span>e bijdragen zijn <span class=\"_ _8\"></span>betaald. De pre<span class=\"_ _8\"></span>mies zijn opgenome<span class=\"_ _8\"></span>n als kosten voor pers<span class=\"_ _8\"></span>oneelsbel<span class=\"_ _8\"></span>oningen wanne<span class=\"_ _8\"></span>er ze verschuldig<span class=\"_ _8\"></span>d zijn.<span class=\"_ _8\"></span> Vooruitbeta<span class=\"_ _8\"></span>alde bijdrag<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en als actief vo<span class=\"_ _8\"></span>or zover een ter<span class=\"_ _8\"></span>ugbetaling i<span class=\"_ _8\"></span>n contanten of ee<span class=\"_ _8\"></span>n verminderi<span class=\"_ _8\"></span>ng van de toeko<span class=\"_ _8\"></span>mstige bet<span class=\"_ _8\"></span>alingen verw<span class=\"_ _8\"></span>acht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Langeterm<span class=\"_ _1\"></span>ijnpersonee<span class=\"_ _1\"></span>lsbeloningen<span class=\"ls0 ws0\"> </span>Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws3e\">gefinanci<span class=\"_ _8\"></span>erde verplic<span class=\"_ _8\"></span>htingen die v<span class=\"_ _8\"></span>oortvloeie<span class=\"_ _8\"></span>n uit langlop<span class=\"_ _8\"></span>ende personee<span class=\"_ _8\"></span>lsbeloningen z<span class=\"_ _8\"></span>ijn opgenome<span class=\"_ _8\"></span>n door gebruik te<span class=\"_ _8\"></span> maken</span> <span class=\"ls1f ws3e\">v<span class=\"_ _8\"></span>an de \u2018project<span class=\"_ _8\"></span>ed unit credit\u2019<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws38\">methode</span>. </span>Ontslagverg<span class=\"_ _1\"></span>oedingen<span class=\"ls0 ws0\"> </span>Ontslagvergo<span class=\"_ _8\"></span>edingen zi<span class=\"_ _8\"></span>jn opgenomen al<span class=\"_ _8\"></span>s een verplicht<span class=\"_ _8\"></span>ing wanneer <span class=\"_ _8\"></span>de Groep zich aant<span class=\"_ _8\"></span>oonbaar heef<span class=\"_ _8\"></span>t verbonden t<span class=\"_ _8\"></span>ot de be\u00ebindig<span class=\"_ _8\"></span>ing van het die<span class=\"_ _8\"></span>nstverband va<span class=\"_ _8\"></span>n een werknemer o<span class=\"_ _8\"></span>f een groe<span class=\"_ _8\"></span>p van werknemer<span class=\"_ _8\"></span>s v\u00f3\u00f3r de normale p<span class=\"_ _8\"></span>ensioendat<span class=\"_ _8\"></span>um. De Groep is alleen a<span class=\"_ _8\"></span>antoonbaar verb<span class=\"_ _8\"></span>onden tot be\u00ebin<span class=\"_ _8\"></span>diging van het di<span class=\"_ _8\"></span>enstverband wann<span class=\"_ _8\"></span>eer het gaat<span class=\"_ _8\"></span> over een gedet<span class=\"_ _8\"></span>ailleerd f<span class=\"_ _8\"></span>ormeel plan voo<span class=\"_ _8\"></span>r de vroegtijdig<span class=\"_ _8\"></span>e be\u00ebindigin<span class=\"_ _8\"></span>g en er geen reali<span class=\"_ _8\"></span>stische mogel<span class=\"_ _8\"></span>ijkheid best<span class=\"_ _8\"></span>aat voor de intr<span class=\"_ _8\"></span>ekking ervan.<span class=\"_ _8\"></span> Ontslagv<span class=\"_ _8\"></span>ergoedingen v<span class=\"_ _8\"></span>an lange termijn w<span class=\"_ _8\"></span>orden geactualis<span class=\"_ _8\"></span>eerd met<span class=\"_ _8\"></span> behulp van dezelfde disconterin<span class=\"_ _8\"></span>gsvoet als hi<span class=\"_ _8\"></span>erboven gebruik<span class=\"_ _8\"></span>t voor toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pens<span class=\"_ _8\"></span>ioenregeli<span class=\"_ _8\"></span>ngen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>7.1.18.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Op aandelen gebaseerde betaling<span class=\"_ _1\"></span>en<span class=\"ls0 ws0\"> </span></span>De Groep hee<span class=\"_ _8\"></span>ft een op aan<span class=\"_ _8\"></span>delen gebase<span class=\"_ _8\"></span>erd compens<span class=\"_ _8\"></span>atieplan dat<span class=\"_ _8\"></span> in e<span class=\"ws38\">ige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span></span>vermogens<span class=\"_ _8\"></span>instrumenten <span class=\"_ _8\"></span>wordt afgewik<span class=\"_ _8\"></span>keld en dat b<span class=\"_ _8\"></span>estaat uit aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> (verder \u201cOpt<span class=\"_ _8\"></span>ies\u201d genoem<span class=\"_ _8\"></span>d)<span class=\"ls21 ws3b\">, </span>voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span><span class=\"wsfd\">Restricted Stock Units </span></span><span class=\"ws38\">genoem<span class=\"_ _8\"></span>d)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>en <span class=\"_ _9\"></span></span>prestatie gere<span class=\"_ _8\"></span>lateerde t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span>een<span class=\"_ _8\"></span>heden (v<span class=\"ls0 wsfd\">erder \u201cPSU\u2019s <span class=\"ws0\">\u2013 <span class=\"_ _9\"></span></span></span><span class=\"ws38\">Performance </span>Stock Units g<span class=\"_ _8\"></span>enoemd). V<span class=\"_ _8\"></span>oor toekenni<span class=\"_ _8\"></span>ngen van opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\">, <span class=\"_ _8\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ws134\">\u2019s en PSU\u2019s</span></span> <span class=\"_ _9\"></span></span>wordt de re\u00eble waar<span class=\"_ _8\"></span>de van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verkregen dienst<span class=\"_ _8\"></span>en van de wer<span class=\"_ _8\"></span>knemer bepaa<span class=\"_ _8\"></span>ld op basis<span class=\"_ _8\"></span> van de re\u00eble w<span class=\"_ _8\"></span>aarde van de<span class=\"_ _8\"></span> toegekende a<span class=\"_ _8\"></span>andelen en aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> op datum van t<span class=\"_ _8\"></span>oekenning. D<span class=\"_ _8\"></span>e Groep neemt de <span class=\"_ _8\"></span>re\u00eble waarde v<span class=\"_ _8\"></span>an de diensten<span class=\"_ _8\"></span> die werden on<span class=\"_ _8\"></span>tvangen in rui<span class=\"_ _8\"></span>l voor de toek<span class=\"_ _8\"></span>enning van <span class=\"_ _8\"></span>de opties op als<span class=\"_ _9\"></span><span class=\"ls0 ws0\"> </span>kost met een ov<span class=\"_ _8\"></span>ereenstemme<span class=\"_ _8\"></span>nde toename v<span class=\"_ _8\"></span>an het eigen ver<span class=\"_ _8\"></span>mogen over <span class=\"_ _8\"></span>de wachtperio<span class=\"_ _8\"></span>de. De re\u00eble w<span class=\"_ _8\"></span>aarde van de t<span class=\"_ _8\"></span>oegekende o<span class=\"_ _8\"></span>pties w<span class=\"_ _8\"></span><span class=\"ws38\">ordt <span class=\"_ _8\"></span></span>bepaald a<span class=\"_ _8\"></span>an de hand van w<span class=\"_ _8\"></span>aarderingsmo<span class=\"_ _8\"></span>dellen waarbij rekenin<span class=\"_ _8\"></span>g wordt gehouden met<span class=\"_ _8\"></span> parameters als de uit<span class=\"_ _8\"></span>oefenprijs va<span class=\"_ _8\"></span>n de optie, de aandelen<span class=\"_ _8\"></span>prijs op moment van d<span class=\"_ _8\"></span>e toekennin<span class=\"_ _8\"></span>g van de optie, de ri<span class=\"_ _8\"></span>sicovrije rentev<span class=\"_ _8\"></span>oet voor de looptij<span class=\"_ _8\"></span>d van de optie, de verwac<span class=\"_ _8\"></span>hte volatilit<span class=\"_ _8\"></span>eit van de aandelenpr<span class=\"_ _8\"></span>ijs over de loopt<span class=\"_ _8\"></span>ijd van de optie en an<span class=\"_ _8\"></span>dere belangri<span class=\"_ _8\"></span>jke factoren.<span class=\"_ _8\"></span> Met de voorwaard<span class=\"_ _8\"></span>en die bepalen<span class=\"_ _8\"></span> of de entiteit de dienst<span class=\"_ _8\"></span>en ontvangt die d<span class=\"_ _8\"></span>e tegenpartij o<span class=\"_ _8\"></span>p grond van een op aande<span class=\"_ _8\"></span>len gebaseerd<span class=\"_ _8\"></span>e betalingsov<span class=\"_ _8\"></span>ereenkomst<span class=\"_ _8\"></span> recht geven op<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ontvangst van eigen<span class=\"ls0 ws0\">-</span>v<span class=\"_ _8\"></span>ermogensinst<span class=\"_ _8\"></span>rumenten van d<span class=\"_ _8\"></span>e entiteit (\u201cvest<span class=\"_ _8\"></span>ing conditions\u201d<span class=\"_ _8\"></span>) wordt enk<span class=\"_ _8\"></span>el rekening ge<span class=\"_ _8\"></span>houden voor de <span class=\"_ _8\"></span>bepaling va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de als het mark<span class=\"_ _8\"></span>tgerelateer<span class=\"_ _8\"></span>de voorwaar<span class=\"_ _8\"></span>den betreft<span class=\"_ _8\"></span>. Niet marktger<span class=\"_ _8\"></span>elateerde \u201cv<span class=\"_ _8\"></span>esting condit<span class=\"_ _8\"></span>ions\u201d word<span class=\"_ _8\"></span>en in aanmer<span class=\"_ _8\"></span>king ge<span class=\"_ _8\"></span>nomen door h<span class=\"_ _8\"></span>et aantal aandel<span class=\"_ _8\"></span>en of aandele<span class=\"_ _8\"></span>nopties aan te p<span class=\"_ _8\"></span>assen welke z<span class=\"_ _8\"></span>ijn opgenom<span class=\"_ _8\"></span>en in de bepal<span class=\"_ _8\"></span>ing van de kost<span class=\"_ _8\"></span> van de werkn<span class=\"_ _8\"></span>emerprestat<span class=\"_ _8\"></span>ies zo<span class=\"_ _8\"></span>dat uiteind<span class=\"_ _8\"></span>elijk het be<span class=\"_ _8\"></span>drag dat opgenom<span class=\"_ _8\"></span>en wordt in de resultatenr<span class=\"_ _8\"></span>ekening het aant<span class=\"_ _8\"></span>al \u201cvested\u201d aan<span class=\"_ _8\"></span>delen of aandel<span class=\"_ _8\"></span>enopties weer<span class=\"_ _8\"></span>spiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Op elke balansdat<span class=\"_ _8\"></span>um herziet de enti<span class=\"_ _8\"></span>teit haar sc<span class=\"_ _8\"></span>hatting van het aantal o<span class=\"_ _8\"></span>pties die verwac<span class=\"_ _8\"></span>ht worden uitge<span class=\"_ _8\"></span>oefend te worden en neem<span class=\"_ _8\"></span>t zij de impact v<span class=\"_ _8\"></span>an deze herzienin<span class=\"_ _8\"></span>gen, indien van<span class=\"_ _8\"></span> toepassing, op in de resultat<span class=\"_ _8\"></span>enrekening e<span class=\"_ _8\"></span>n een overeens<span class=\"_ _8\"></span>temmende aanpas<span class=\"_ _8\"></span>sing van het<span class=\"_ _8\"></span> eigen vermogen ov<span class=\"_ _8\"></span>er de resterend<span class=\"_ _8\"></span>e wachtperi<span class=\"_ _8\"></span>ode (\u201cvesting per<span class=\"_ _8\"></span>iod\u201d).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de o<span class=\"_ _8\"></span>pties uitgeoef<span class=\"_ _8\"></span>end worden,<span class=\"_ _8\"></span> worden de ver<span class=\"_ _8\"></span>kregen opbren<span class=\"_ _8\"></span>gsten nett<span class=\"_ _8\"></span>o van de direct<span class=\"_ _8\"></span> toewijsbare t<span class=\"_ _8\"></span>ransacti<span class=\"_ _8\"></span>ekosten gecr<span class=\"_ _8\"></span>editeerd ten <span class=\"_ _8\"></span>opzichte v<span class=\"_ _8\"></span>an het aande<span class=\"_ _8\"></span>len<span class=\"wsc3\">kapitaal (nomi<span class=\"_ _8\"></span>nale </span>waarde) en de uitgiftepr<span class=\"_ _8\"></span>emie.<span class=\"ls0 ws0\"> </span>De sociale zek<span class=\"_ _8\"></span>erheidsbijdr<span class=\"_ _8\"></span>agen die te <span class=\"_ _8\"></span>betalen zi<span class=\"_ _8\"></span>jn in verband m<span class=\"_ _8\"></span>et de toeken<span class=\"_ _8\"></span>ning van de a<span class=\"_ _8\"></span>andelenop<span class=\"_ _8\"></span>ties worden be<span class=\"_ _8\"></span>schouwd als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>een integraal de<span class=\"_ _8\"></span>el van de toek<span class=\"_ _8\"></span>enning zelf e<span class=\"_ _8\"></span>n de kost w<span class=\"_ _8\"></span>ordt behandeld als <span class=\"_ _8\"></span>een in geldmid<span class=\"_ _8\"></span>delen afgewikk<span class=\"_ _8\"></span>elde transact<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">.<span class=\"fcd\"> </span></span>7.1.19.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorzieningen </span>Voorziening<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en in de bala<span class=\"_ _8\"></span>ns wanneer (I<span class=\"_ _8\"></span>) de Groep een i<span class=\"_ _8\"></span>n rechte afdwin<span class=\"_ _8\"></span>gbare of feit<span class=\"_ _8\"></span>elijke verplic<span class=\"_ _8\"></span>hting heeft<span class=\"_ _8\"></span> als<span class=\"ls0 ws0\"> </span>gev<span class=\"_ _8\"></span>olg van gebeurt<span class=\"_ _8\"></span>enissen in <span class=\"_ _8\"></span>het verleden; (<span class=\"_ _8\"></span>II) het waar<span class=\"_ _8\"></span>schijnlij<span class=\"_ _8\"></span>k is dat een bet<span class=\"_ _8\"></span>aling vereist z<span class=\"_ _8\"></span>al zijn om de ver<span class=\"_ _8\"></span>plichting af<span class=\"_ _8\"></span> te wikkele<span class=\"_ _8\"></span>n; (III) en het<span class=\"_ _8\"></span> bedrag op betr<span class=\"_ _8\"></span>ouwbare wijze k<span class=\"_ _8\"></span>an geschat<span class=\"_ _8\"></span> worden. Waar er m<span class=\"_ _8\"></span>eerdere gelijk<span class=\"_ _8\"></span>aardige ver<span class=\"_ _8\"></span>plichtingen zi<span class=\"_ _8\"></span>jn, wordt <span class=\"_ _8\"></span>de waarschijnli<span class=\"_ _8\"></span>jkheid dat er<span class=\"_ _8\"></span> een betaling v<span class=\"_ _8\"></span>ereist zal zijn,<span class=\"_ _8\"></span> gebaseerd op de c<span class=\"_ _8\"></span>ategorie van <span class=\"_ _8\"></span>de verplichtin<span class=\"_ _8\"></span>gen in zijn g<span class=\"_ _8\"></span>eheel<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voorziening<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen de contant<span class=\"_ _8\"></span>e waarde van de u<span class=\"_ _8\"></span>itgaven die na<span class=\"_ _8\"></span>ar verwachting n<span class=\"_ _8\"></span>odig zijn om de verpl<span class=\"_ _8\"></span>ichting af te wik<span class=\"_ _8\"></span>kelen met behul<span class=\"_ _8\"></span>p van een disconter<span class=\"_ _8\"></span>ingsvoet,<span class=\"_ _8\"></span> v\u00f3\u00f3r belastingen,<span class=\"_ _8\"></span> die de huidige mar<span class=\"_ _8\"></span>ktcondities van de t<span class=\"_ _8\"></span>ijdswaarde van gel<span class=\"_ _8\"></span>d en de specifieke risic<span class=\"_ _8\"></span>o\u2019s van de verplic<span class=\"_ _8\"></span>hting goed weergeef<span class=\"_ _8\"></span>t. De toename van de v<span class=\"_ _8\"></span>oorziening door het<span class=\"_ _8\"></span> verstrijken van tijd is in de balans<span class=\"_ _8\"></span> opgenomen als z<span class=\"_ _8\"></span>ijnde financi<span class=\"_ _8\"></span>\u00eble kosten<span class=\"ls22 ws3c\">. <span class=\"ls0 ws0\"> </span></span>Als de Groep e<span class=\"_ _8\"></span>en verlieslat<span class=\"_ _8\"></span>end<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>contract heef<span class=\"_ _8\"></span>t, wordt dit<span class=\"_ _8\"></span> in de balans opg<span class=\"_ _8\"></span>enomen als een<span class=\"_ _8\"></span> voorziening.<span class=\"_ _8\"></span> Voorzieni<span class=\"_ _8\"></span>ngen voor her<span class=\"_ _8\"></span>structurer<span class=\"_ _8\"></span>ing omvatten<span class=\"_ _8\"></span> boetes voor het<span class=\"_ _8\"></span> be\u00ebindiging<span class=\"_ _8\"></span>en van lease<span class=\"_ _8\"></span> overeenkomst<span class=\"_ _8\"></span>en en ontslagv<span class=\"_ _8\"></span>ergoeding<span class=\"_ _8\"></span>en voor werknemer<span class=\"_ _8\"></span>s. Voorzien<span class=\"_ _8\"></span>ingen voor toeko<span class=\"_ _8\"></span>mstige exploit<span class=\"_ _8\"></span>atiever<span class=\"_ _8\"></span>liezen zij<span class=\"_ _8\"></span>n niet opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Een voorzienin<span class=\"_ _8\"></span>g voor herstruc<span class=\"_ _8\"></span>turering wordt<span class=\"_ _8\"></span> alleen opg<span class=\"_ _8\"></span>enomen als de G<span class=\"_ _8\"></span>roep op de bala<span class=\"_ _8\"></span>nsdatum een f<span class=\"_ _8\"></span>eitelijke ver<span class=\"_ _8\"></span>plichting kan aa<span class=\"_ _8\"></span>ntonen om te her<span class=\"_ _8\"></span>structureren.<span class=\"_ _8\"></span> De feitelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ng moet worden aanget<span class=\"_ _8\"></span>oond door: (a) een ge<span class=\"_ _8\"></span>detailleer<span class=\"_ _8\"></span>d formeel plan wa<span class=\"_ _8\"></span>arin de hoofdel<span class=\"_ _8\"></span>ementen van de hers<span class=\"_ _8\"></span>tructurering z<span class=\"_ _8\"></span>ijn vastgele<span class=\"_ _8\"></span>gd, en (b) het wekk<span class=\"_ _8\"></span>en van een <span class=\"_ _8\"></span>geldige verw<span class=\"_ _8\"></span>achting bij de<span class=\"_ _8\"></span> betrokkene<span class=\"_ _8\"></span>n dat de herstruct<span class=\"_ _8\"></span>urering zal w<span class=\"_ _8\"></span>orden doorgev<span class=\"_ _8\"></span>oerd door een a<span class=\"_ _8\"></span>anvang te neme<span class=\"_ _8\"></span>n met de uitvoer<span class=\"_ _8\"></span>ing van h<span class=\"_ _8\"></span>et plan of door de hoof<span class=\"_ _8\"></span>dlijnen erv<span class=\"_ _8\"></span>an mee te dele<span class=\"_ _8\"></span>n aan de betrokkene<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fcd ls0 ws0\"> </span></span>7.1.20.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Winstbelastingen  </span>Winstbelast<span class=\"_ _8\"></span>ing is de som van de v<span class=\"_ _8\"></span>erschuldig<span class=\"_ _8\"></span>de actuele en uitges<span class=\"_ _8\"></span>telde belas<span class=\"_ _8\"></span>tingverplic<span class=\"_ _8\"></span>htingen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De verschuld<span class=\"_ _8\"></span>igde actuele wi<span class=\"_ _8\"></span>nstbelasti<span class=\"_ _8\"></span>ngskost is berek<span class=\"_ _8\"></span>end op basis van<span class=\"ls0 ws0\"> </span>de bel<span class=\"_ _8\"></span>astingtarie<span class=\"_ _8\"></span>ven (en de belas<span class=\"_ _8\"></span>tingwetgevin<span class=\"_ _8\"></span>g) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces materie<span class=\"_ _8\"></span>el is afgeslote<span class=\"_ _8\"></span>n tegen het ein<span class=\"_ _8\"></span>de van de rapporterin<span class=\"_ _8\"></span>gsperiode in de land<span class=\"_ _8\"></span>en waar de dochtero<span class=\"_ _8\"></span>ndernemingen v<span class=\"_ _8\"></span>an de Groep actief z<span class=\"_ _8\"></span>ijn en belastbaar ink<span class=\"_ _8\"></span>omen genereren. Z<span class=\"_ _8\"></span>oals bepaald in I<span class=\"_ _8\"></span>AS 12 \u00a746 \u201cWinstbelastin<span class=\"_ _8\"></span>gen\u201d, eval<span class=\"_ _8\"></span>ueert het manageme<span class=\"_ _8\"></span>nt op periodiek<span class=\"_ _8\"></span>e wijze de inge<span class=\"_ _8\"></span>nomen posities<span class=\"_ _8\"></span> in de belasti<span class=\"_ _8\"></span>ngaangift<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot situat<span class=\"_ _8\"></span>ies waarin de g<span class=\"_ _8\"></span>elden<span class=\"_ _8\"></span>de fiscale wet<span class=\"_ _8\"></span>geving onderhev<span class=\"_ _8\"></span>ig is aan inter<span class=\"_ _8\"></span>pretatie en s<span class=\"_ _8\"></span>telt waar nodig bijk<span class=\"_ _8\"></span>omende ver<span class=\"_ _8\"></span>plichtingen o<span class=\"_ _8\"></span>p die gebaseer<span class=\"_ _8\"></span>d zijn op de verw<span class=\"_ _8\"></span>achte bedr<span class=\"_ _8\"></span>agen die versc<span class=\"_ _8\"></span>huldigd zijn a<span class=\"_ _8\"></span>an de belastinga<span class=\"_ _8\"></span>utoriteit<span class=\"_ _8\"></span>en. Deze eval<span class=\"_ _8\"></span>uatie gebeurt v<span class=\"_ _8\"></span>oor alle fisc<span class=\"_ _8\"></span>ale periodes<span class=\"_ _8\"></span> die nog kunnen ge<span class=\"_ _8\"></span>controleerd w<span class=\"_ _8\"></span>orden door de b<span class=\"_ _8\"></span>evoegde instan<span class=\"_ _8\"></span>ties<span class=\"ls0 ws0\">. </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen d<span class=\"_ _8\"></span>e belastingtar<span class=\"_ _8\"></span>ieven die naar ver<span class=\"_ _8\"></span>wachting van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn op de periode waari<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>vor<span class=\"_ _8\"></span>dering wordt gerealiseerd <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing wordt afgew<span class=\"_ _8\"></span>ikkeld, op b<span class=\"_ _8\"></span>asis van de belast<span class=\"_ _8\"></span>ingtariev<span class=\"_ _8\"></span>en (en de belasting<span class=\"_ _8\"></span>wetgevi<span class=\"_ _8\"></span>ng) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces mater<span class=\"_ _8\"></span>ieel is afgeslot<span class=\"_ _8\"></span>en tegen het einde va<span class=\"_ _8\"></span>n de rapporterin<span class=\"_ _8\"></span>gsperiode<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingvorder<span class=\"_ _8\"></span>ingen en <span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichtingen v<span class=\"_ _8\"></span>oor tijdeli<span class=\"_ _8\"></span>jke verschil<span class=\"_ _8\"></span>len tussen de f<span class=\"_ _8\"></span>iscale boek<span class=\"_ _8\"></span>waarde van activ<span class=\"_ _8\"></span>a en verplicht<span class=\"_ _8\"></span>ingen en hun bo<span class=\"_ _8\"></span>ekwaarde in de g<span class=\"_ _8\"></span>econsolide<span class=\"_ _8\"></span>erde jaarrekeni<span class=\"_ _8\"></span>ng zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn echter niet<span class=\"_ _8\"></span> opgenomen in d<span class=\"_ _8\"></span>e balans voor<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de eerste opna<span class=\"_ _8\"></span>me van goodwi<span class=\"_ _8\"></span>ll; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws57\">de eerste opna<span class=\"_ _8\"></span>me van een act<span class=\"_ _8\"></span>ief of verplicht<span class=\"_ _8\"></span>ing in een tr<span class=\"_ _8\"></span>ansactie a<span class=\"_ _8\"></span>nders dan een b<span class=\"_ _8\"></span>edrijfscombi<span class=\"_ _8\"></span>natie die op h<span class=\"_ _8\"></span>et moment van de t<span class=\"_ _8\"></span>ransactie ge<span class=\"_ _8\"></span>en invloed heef<span class=\"_ _8\"></span>t op de comm<span class=\"_ _8\"></span>erci\u00eble winst<span class=\"_ _8\"></span> of </span></span>de fiscale winst<span class=\"_ _8\"></span> (het fiscaal v<span class=\"_ _8\"></span>erlies)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Uitgestelde <span class=\"_ _8\"></span>belastingvor<span class=\"_ _8\"></span>deringen voor t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen die <span class=\"_ _8\"></span>ontstaan op inv<span class=\"_ _8\"></span>esteringen i<span class=\"_ _8\"></span>n dochterond<span class=\"_ _8\"></span>ernemingen e<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemin<span class=\"_ _8\"></span>gen, behalve v<span class=\"_ _8\"></span>oor uitgestel<span class=\"_ _8\"></span>de belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en waarbij het<span class=\"_ _8\"></span> tijdstip v<span class=\"_ _8\"></span>an de terugnam<span class=\"_ _8\"></span>e van het tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schil onder<span class=\"_ _8\"></span> controle st<span class=\"_ _8\"></span>aat van de Gr<span class=\"_ _8\"></span>oep en het<span class=\"_ _8\"></span> waarschijnli<span class=\"_ _8\"></span>jk is dat het t<span class=\"_ _8\"></span>ijdelij<span class=\"_ _8\"></span>ke verschil ni<span class=\"_ _8\"></span>et zal worde<span class=\"_ _8\"></span>n teruggeboekt<span class=\"_ _8\"></span> in de voorzie<span class=\"_ _8\"></span>nbare toekomst<span class=\"_ _8\"></span>, zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn doorgaans op<span class=\"_ _8\"></span>genomen in de ba<span class=\"_ _8\"></span>lans voor all<span class=\"_ _8\"></span>e belastbare t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde <span class=\"ws44\">bel<span class=\"_ _8\"></span>astingvorder<span class=\"_ _8\"></span>ingen voor all<span class=\"_ _8\"></span>e aftrekbare tij<span class=\"_ _8\"></span>delijke vers<span class=\"_ _8\"></span>chillen zijn door<span class=\"_ _8\"></span>gaans opgenome<span class=\"_ _8\"></span>n, in die mate dat het<span class=\"_ _8\"></span> waarschijnlij<span class=\"_ _8\"></span>k<span class=\"ls0 ws0\"> </span>is dat er bela<span class=\"_ _8\"></span>stbare winst be<span class=\"_ _8\"></span>schikbaar zal z<span class=\"_ _8\"></span>ijn waarme<span class=\"_ _8\"></span>e </span>die aftrekbare t<span class=\"_ _8\"></span>ijdelijk<span class=\"_ _8\"></span>e verschillen k<span class=\"_ _8\"></span>unnen wor<span class=\"_ _8\"></span>den gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van uitgestelde belas<span class=\"_ _8\"></span>tingvorder<span class=\"_ _8\"></span>ingen wordt beoor<span class=\"_ _8\"></span>deeld aan het einde va<span class=\"_ _8\"></span>n elke rapporte<span class=\"_ _8\"></span>ringsperiode e<span class=\"_ _8\"></span>n verminderd voor z<span class=\"_ _8\"></span>over het niet<span class=\"_ _8\"></span> langer waarschijn<span class=\"_ _8\"></span>lijk is dat voldoen<span class=\"_ _8\"></span>de belastbare win<span class=\"_ _8\"></span>sten beschikb<span class=\"_ _8\"></span>aar zullen z<span class=\"_ _8\"></span>ijn om het hele act<span class=\"_ _8\"></span>ief of een deel <span class=\"_ _8\"></span>ervan terug te vor<span class=\"_ _8\"></span>deren.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n berekend op he<span class=\"_ _8\"></span>t niveau van el<span class=\"_ _8\"></span>ke fiscale entit<span class=\"_ _8\"></span>eit in de Groep. D<span class=\"_ _8\"></span>e Groep is in staat<span class=\"_ _8\"></span> om<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>de uitges<span class=\"_ _8\"></span>telde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n en <span class=\"ls0 ws0\">-</span>verplicht<span class=\"_ _8\"></span>ingen te vereffenen in<span class=\"_ _8\"></span>dien de uitgest<span class=\"_ _8\"></span>elde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n betrekking h<span class=\"_ _8\"></span>ebben op belast<span class=\"_ _8\"></span>ingen geheven d<span class=\"_ _8\"></span>oor dezelfde be<span class=\"_ _8\"></span>lastingaut<span class=\"_ _8\"></span>oriteit<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.21.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Financi\u00eble verplichtingen</span> </span>Financi\u00eble ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n (inclusief<span class=\"_ _8\"></span> leningen en ha<span class=\"_ _8\"></span>ndels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige sc<span class=\"_ _8\"></span>hulden) wor<span class=\"_ _8\"></span>den geklasseer<span class=\"_ _8\"></span>d tegen geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, be<span class=\"_ _8\"></span>halve voor afg<span class=\"_ _8\"></span>eleide financ<span class=\"_ _8\"></span>i\u00eble instrum<span class=\"_ _8\"></span>enten (zie 7.<span class=\"_ _8\"></span>1.22. hieronder<span class=\"ls0 ws0\">).  <span class=\"_ _a3\"> </span> </span>Leningen word<span class=\"_ _8\"></span>en initieel op<span class=\"_ _8\"></span>genomen teg<span class=\"_ _8\"></span>en re\u00eble waarde na af<span class=\"_ _8\"></span>trek van transac<span class=\"_ _8\"></span>tiekosten.<span class=\"_ _8\"></span> Leningen worde<span class=\"_ _8\"></span>n vervolgens<span class=\"_ _8\"></span> ge\u00ebvalueerd t<span class=\"_ _8\"></span>egen geamortiseer<span class=\"_ _8\"></span>de kostprij<span class=\"_ _8\"></span>s; elk verschi<span class=\"_ _8\"></span>l tussen de<span class=\"_ _8\"></span> opbrengst (na aft<span class=\"_ _8\"></span>rek van transact<span class=\"_ _8\"></span>iekosten) en de afl<span class=\"_ _8\"></span>ossingswaar<span class=\"_ _8\"></span>de is opgenomen in de ja<span class=\"_ _8\"></span>arrekening ove<span class=\"_ _8\"></span>r de looptijd van de leni<span class=\"_ _8\"></span>ng op basis van de ef<span class=\"_ _8\"></span><span class=\"ws38\">fectieve<span class=\"ls0 ws0\">-</span></span>re<span class=\"_ _8\"></span>ntemethod<span class=\"_ _8\"></span>e. Leningen worde<span class=\"_ _8\"></span>n geclassifice<span class=\"_ _8\"></span>erd als kortl<span class=\"_ _8\"></span>opende verplic<span class=\"_ _8\"></span>htingen tenzij de G<span class=\"_ _8\"></span>roep een onvoorwaar<span class=\"_ _8\"></span>delijk rech<span class=\"_ _8\"></span>t heeft om de afwikkeli<span class=\"_ _8\"></span>ng van de verplicht<span class=\"_ _8\"></span>ing tot ten mins<span class=\"_ _8\"></span>te 12 maanden uit t<span class=\"_ _8\"></span>e stellen na het einde van de verslagperi<span class=\"_ _8\"></span>ode.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span><span class=\"ws38\">rest<span class=\"_ _8\"></span>voet.<span class=\"ls0 ws0\"> </span></span>Financi\u00eble act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen worde<span class=\"_ _8\"></span>n gecompenseer<span class=\"_ _8\"></span>d en het nettobedr<span class=\"_ _8\"></span>ag wordt in de balans g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>d wanneer er een juri<span class=\"_ _8\"></span>disch afdwing<span class=\"_ _8\"></span>baar recht bes<span class=\"_ _8\"></span>taat om de opgen<span class=\"_ _8\"></span>omen bedragen te co<span class=\"_ _8\"></span>mpenseren en <span class=\"_ _8\"></span>er de intentie is<span class=\"_ _8\"></span> om het actief op ee<span class=\"_ _8\"></span>n netto basis af t<span class=\"_ _8\"></span>e wikkelen of te r<span class=\"_ _8\"></span>ealiseren, en de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g tegelijkert<span class=\"_ _8\"></span>ijd af te wikkele<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>7.1.24.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Operationele segmen<span class=\"ls1a ws2f\">ten<span class=\"ls0 ws0\"> </span></span></span>De activiteite<span class=\"_ _8\"></span>n van de Groep bevi<span class=\"_ _8\"></span>nden zich in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Er zij<span class=\"_ _8\"></span>n geen andere belang<span class=\"_ _8\"></span>rijke klassen v<span class=\"_ _8\"></span>an bedrijfsact<span class=\"_ _8\"></span>iviteiten, noc<span class=\"_ _8\"></span>h individue<span class=\"_ _8\"></span>el noch gezame<span class=\"_ _8\"></span>nlijk. <span class=\"ws38\">Het <span class=\"_ _0\"> </span></span>hoo<span class=\"_ _8\"></span>gste operati<span class=\"_ _8\"></span>onele beslissings<span class=\"_ _8\"></span>orgaan<span class=\"ws4e\">, de Raad <span class=\"_ _8\"></span>van Bestuur,<span class=\"_ _8\"></span> <span class=\"ls0 ws0\">kijkt <span class=\"_ _9\"></span></span>de bedrijfsr<span class=\"_ _8\"></span>esultaten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(ged<span class=\"_ _8\"></span>efinieerd als<span class=\"_ _8\"></span> EBITDA) en op<span class=\"_ _8\"></span>erationele <span class=\"_ _8\"></span>plannen na, en w<span class=\"_ _8\"></span>ijst middel<span class=\"_ _8\"></span>en toe voor de he<span class=\"_ _8\"></span>le ondernemi<span class=\"_ _8\"></span>ng; dus de Groep<span class=\"_ _8\"></span> </span>opereert als \u00e9<span class=\"_ _8\"></span>\u00e9n segment<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.1.25.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>K<span class=\"_ _8\"></span>asstroomoverzicht<span class=\"_ _1\"></span> </span>De kasstrom<span class=\"_ _8\"></span>en van de Groep <span class=\"_ _8\"></span>worden gepr<span class=\"_ _8\"></span>esenteerd vol<span class=\"_ _8\"></span>gens de indir<span class=\"_ _8\"></span>ecte method<span class=\"_ _8\"></span>e. Deze met<span class=\"_ _8\"></span>hode rec<span class=\"_ _8\"></span>oncilieert d<span class=\"_ _8\"></span>e mutatie van k<span class=\"_ _8\"></span>asstromen voor<span class=\"_ _8\"></span> de rapport<span class=\"_ _8\"></span>eringsperio<span class=\"_ _8\"></span>de door de nett<span class=\"_ _8\"></span>owinst van het jaar vo<span class=\"_ _8\"></span>or alle niet<span class=\"ls0 ws0\">-</span>kas <span class=\"_ _8\"></span>posten en wijzi<span class=\"_ _8\"></span>gingen in werk<span class=\"_ _8\"></span>kapitaal aan t<span class=\"_ _8\"></span>e passen, en inves<span class=\"_ _8\"></span>terings<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en financieri<span class=\"_ _8\"></span>ngskasst<span class=\"_ _8\"></span>romen voor de rapp<span class=\"_ _8\"></span>orteringsper<span class=\"_ _8\"></span>iode te ident<span class=\"_ _8\"></span>ifice<span class=\"ws38\">ren<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__17-1": {
   "value": "7.1.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Inleid<span class=\"_ _8\"></span>ing</span> </span>De grondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing die van toep<span class=\"_ _8\"></span>assing zijn bij de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde financi\u00eble<span class=\"_ _8\"></span> rapportering v<span class=\"_ _8\"></span>oor de periode<span class=\"_ _8\"></span> van 1 januari <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>t<span class=\"_ _8\"></span>ot<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>en met<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>31 december <span class=\"ws38\">2022 <span class=\"_ _8\"></span><span class=\"ls20 ws146\">zijn i<span class=\"_ _8\"></span>n </span></span>overeenstemm<span class=\"_ _8\"></span>ing met de grondsl<span class=\"_ _8\"></span>agen die toeg<span class=\"_ _8\"></span>epast werden in<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>de geauditeerd<span class=\"_ _8\"></span>e geconsolid<span class=\"_ _8\"></span>eerde jaarr<span class=\"_ _8\"></span>ekening voor h<span class=\"_ _8\"></span>et boekjaar afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber <span class=\"ls17 ws20\">2021<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>van Ontex Gr<span class=\"_ _8\"></span>oup NV. De grondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing zijn op cons<span class=\"_ _8\"></span>equente wijz<span class=\"_ _8\"></span>e toegepast door<span class=\"_ _8\"></span>heen de betrok<span class=\"_ _8\"></span>ken perioden.7.1.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Conformiteitsverklaring </span>Deze geconsol<span class=\"_ _8\"></span>ideerde jaarrek<span class=\"_ _8\"></span>ening van Ont<span class=\"_ _8\"></span>ex Group  NV voor het j<span class=\"_ _8\"></span>aar afgesloten o<span class=\"_ _8\"></span>p 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>is opg<span class=\"_ _8\"></span>esteld in overe<span class=\"_ _8\"></span>enstemming met<span class=\"_ _8\"></span> IFRS (\"Inter<span class=\"_ _8\"></span>national Financi<span class=\"_ _8\"></span>al Reporti<span class=\"_ _8\"></span>ng Standards\") zo<span class=\"_ _8\"></span>als goedgekeu<span class=\"_ _8\"></span>rd door de Europese Unie.<span class=\"_ _8\"></span> Deze omvatten a<span class=\"_ _8\"></span>lle IFRS<span class=\"ls0 ws0\">-</span>s<span class=\"_ _8\"></span>tandaarden en IF<span class=\"_ _8\"></span><span class=\"ls20 ws39\">RIC<span class=\"ls0 ws0\">-</span></span>interpretat<span class=\"_ _8\"></span>ies die van toepas<span class=\"_ _8\"></span>sing zijn op 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\">. </span></span>De nieuwe st<span class=\"_ _8\"></span>andaarden,<span class=\"_ _8\"></span> wijziginge<span class=\"_ _8\"></span>n aan standaarde<span class=\"_ _8\"></span>n en interpretati<span class=\"_ _8\"></span>es die voor de eerst<span class=\"_ _8\"></span>e keer verplicht<span class=\"_ _8\"></span> zijn voor het<span class=\"_ _8\"></span> boekjaar beginnen<span class=\"_ _8\"></span>d op 1 januari<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022, <span class=\"_ _8\"></span></span>hebben geen m<span class=\"_ _8\"></span>ateri\u00eble<span class=\"ls0 ws0\"> </span>im<span class=\"_ _8\"></span>pact. Geen nie<span class=\"_ _8\"></span>uwe standaard<span class=\"_ _8\"></span>en, wijziginge<span class=\"_ _8\"></span>n aan standaard<span class=\"_ _8\"></span>en of interpretat<span class=\"_ _8\"></span>ies werde<span class=\"_ _8\"></span>n vervroegd t<span class=\"_ _8\"></span>oegepast.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Deze jaarrek<span class=\"_ _8\"></span>ening is opg<span class=\"_ _8\"></span>emaakt op b<span class=\"_ _8\"></span>asis van de to<span class=\"_ _8\"></span>erekeningsm<span class=\"_ _8\"></span>ethode en het<span class=\"_ _8\"></span> continu\u00eft<span class=\"_ _8\"></span>eitsbeginsel <span class=\"_ _8\"></span>waarbij ver<span class=\"_ _8\"></span>ondersteld w<span class=\"_ _8\"></span>ordt<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>dat de entiteit <span class=\"_ _8\"></span>haar bedrijf<span class=\"_ _8\"></span>svoering in <span class=\"_ _8\"></span>de nabije t<span class=\"_ _8\"></span>oekomst zal<span class=\"_ _8\"></span> voortzetten.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De opstelling v<span class=\"_ _8\"></span>an de geconsolideer<span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing in overeenstem<span class=\"_ _8\"></span>ming met I<span class=\"_ _8\"></span>FRS vereist het gebruik<span class=\"_ _8\"></span> van een aantal belangr<span class=\"_ _8\"></span>ijke boek<span class=\"_ _8\"></span>houdkund<span class=\"_ _8\"></span>ige schatting<span class=\"_ _8\"></span>en. Het vereist<span class=\"_ _8\"></span> ook dat het management s<span class=\"_ _8\"></span>chattingen m<span class=\"_ _8\"></span>aakt en oor<span class=\"_ _8\"></span>delen vorm<span class=\"_ _8\"></span>t bij het <span class=\"_ _8\"></span>toepassen van <span class=\"_ _8\"></span>de \u201cGroup acc<span class=\"_ _8\"></span>ounting polic<span class=\"_ _8\"></span>ies\u201d. De gebi<span class=\"_ _8\"></span>eden die e<span class=\"_ _8\"></span>en hogere mat<span class=\"_ _8\"></span>e van beoord<span class=\"_ _8\"></span>eling beho<span class=\"_ _8\"></span>even, of die co<span class=\"_ _8\"></span>mplexer zij<span class=\"_ _8\"></span>n, of gebieden waar<span class=\"_ _8\"></span> veronderstel<span class=\"_ _8\"></span>lingen en schat<span class=\"_ _8\"></span>tingen van si<span class=\"_ _8\"></span>gnificant bela<span class=\"_ _8\"></span>ng zijn voor de g<span class=\"_ _8\"></span>econsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning, worden a<span class=\"_ _8\"></span>angegeven in t<span class=\"_ _8\"></span>oelichtin<span class=\"_ _8\"></span>g 7.4.7.1.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Consolidatie  </span>Dochteronde<span class=\"_ _1\"></span>rnemingen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Dochter<span class=\"wsbe\">onder<span class=\"_ _8\"></span>nemingen zij<span class=\"_ _8\"></span>n ondernemin<span class=\"_ _8\"></span>gen waarover d<span class=\"_ _8\"></span>e Groep contro<span class=\"_ _8\"></span>le heeft.<span class=\"_ _8\"></span> Controle bestaat<span class=\"_ _8\"></span> in de bloots<span class=\"_ _8\"></span>telling aan of<span class=\"_ _8\"></span> de rechten op var<span class=\"_ _8\"></span>iabele ink<span class=\"_ _8\"></span>omsten uit h<span class=\"_ _8\"></span>aar relatie m<span class=\"_ _8\"></span>et de </span>dochteronder<span class=\"_ _8\"></span>nemingen en de m<span class=\"_ _8\"></span>ogelijkheid o<span class=\"_ _8\"></span>m deze inkomsten t<span class=\"_ _8\"></span>e be\u00efnvloeden d<span class=\"_ _8\"></span>oor zijn macht over dez<span class=\"_ _8\"></span>e dochteron<span class=\"_ _8\"></span>dernemingen. Doc<span class=\"_ _8\"></span>hteronder<span class=\"_ _8\"></span>nemingen worde<span class=\"_ _8\"></span>n volledig gec<span class=\"_ _8\"></span>onsolideerd vanaf<span class=\"_ _8\"></span> de datum waarop de c<span class=\"_ _8\"></span>ontrole wordt<span class=\"_ _8\"></span> overgedragen aa<span class=\"_ _8\"></span>n de Groep. Ze word<span class=\"_ _8\"></span>en niet lang<span class=\"_ _8\"></span>er geconsoli<span class=\"_ _8\"></span>deerd vanaf de <span class=\"_ _8\"></span>datum waarop de c<span class=\"_ _8\"></span>ontrole eindi<span class=\"_ _8\"></span>gt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overnamemet<span class=\"_ _8\"></span>hode wordt gebru<span class=\"_ _8\"></span>ikt om verslag uit<span class=\"_ _8\"></span> te brengen over<span class=\"_ _8\"></span> de overname van d<span class=\"_ _8\"></span>ochteronder<span class=\"_ _8\"></span>nemingen door d<span class=\"_ _8\"></span>e Groep. De vergoed<span class=\"_ _8\"></span>ing van een overnam<span class=\"_ _8\"></span>e van een docht<span class=\"_ _8\"></span>erondernemin<span class=\"_ _8\"></span>g betreft de re<span class=\"_ _8\"></span>\u00eble waarde van d<span class=\"_ _8\"></span>e overgenome<span class=\"_ _8\"></span>n activa, de aa<span class=\"_ _8\"></span>ngegane verpli<span class=\"_ _8\"></span>chtingen en de<span class=\"_ _8\"></span> uitgegeven ei<span class=\"_ _8\"></span>gen vermoge<span class=\"_ _8\"></span>n instrumente<span class=\"_ _8\"></span>n door de Groep.<span class=\"_ _8\"></span> De vergoedi<span class=\"_ _8\"></span>ng van de over<span class=\"_ _8\"></span>name omvat de<span class=\"_ _8\"></span> re\u00eble waarde v<span class=\"_ _8\"></span>an alle activa of<span class=\"_ _8\"></span> verplichting<span class=\"_ _8\"></span>en voortvlo<span class=\"_ _8\"></span>eiend uit een vo<span class=\"_ _8\"></span>orwaardelijk<span class=\"_ _8\"></span>e vergoeding.<span class=\"_ _8\"></span> Kosten gerel<span class=\"_ _8\"></span>ateerd aan de ov<span class=\"_ _8\"></span>ername worde<span class=\"_ _8\"></span>n opgenomen in de<span class=\"_ _8\"></span> resultatenr<span class=\"_ _8\"></span>ekening op het m<span class=\"ls1f ws36\">oment dat ze zic<span class=\"_ _8\"></span>h voordoen. Ident<span class=\"_ _8\"></span>ificeerbar<span class=\"_ _8\"></span>e overgenomen ac<span class=\"_ _8\"></span>tiva, aangegan<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en voorwaar<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>plichtingen i<span class=\"_ _8\"></span>n een bedr<span class=\"_ _8\"></span>ijfscombi<span class=\"_ _8\"></span>natie worden in<span class=\"_ _8\"></span>itieel gewaar<span class=\"_ _8\"></span>deerd tege<span class=\"_ _8\"></span>n </span>de re\u00eble waarde op de overna<span class=\"_ _8\"></span>medatum. Bij elke indiv<span class=\"_ _8\"></span>iduele overn<span class=\"_ _8\"></span>ame neemt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de Groep elk minderheids<span class=\"_ _8\"></span>belang op van de ov<span class=\"_ _8\"></span>ergenomen partij<span class=\"_ _8\"></span> tegen de re\u00eble waarde<span class=\"_ _8\"></span> of tegen het evenredig<span class=\"_ _8\"></span>e deel van het minder<span class=\"_ _8\"></span>heidsbela<span class=\"_ _8\"></span>ng van de netto ac<span class=\"_ _8\"></span>tiva van de over<span class=\"_ _8\"></span>genomen part<span class=\"_ _8\"></span>ij.<span class=\"ls0 ws0\"> </span>Het deel van de over<span class=\"_ _8\"></span>nameprijs<span class=\"_ _8\"></span> voor een minderheids<span class=\"_ _8\"></span>belang in de over<span class=\"_ _8\"></span>genomen entit<span class=\"_ _8\"></span>eit dat hoger is da<span class=\"_ _8\"></span>n de re\u00eble waarde van het<span class=\"_ _8\"></span> aandeel van de ver<span class=\"_ _8\"></span>worven identi<span class=\"_ _8\"></span>ficeerbare net<span class=\"_ _8\"></span>to activa van<span class=\"_ _8\"></span> de Groep op de aankoop<span class=\"_ _8\"></span>datum van enig ree<span class=\"_ _8\"></span>ds bestaand aand<span class=\"_ _8\"></span>elenbelang<span class=\"_ _8\"></span> in de overgenomen on<span class=\"_ _8\"></span>derneming wor<span class=\"_ _8\"></span>dt opgenomen al<span class=\"_ _8\"></span>s goodwill<span class=\"_ _8\"></span>. Indien deze la<span class=\"_ _8\"></span>ger is dan de re\u00eble wa<span class=\"_ _8\"></span>arde van de netto activa va<span class=\"_ _8\"></span>n de dochteron<span class=\"_ _8\"></span>derneming, i<span class=\"_ _8\"></span>n het geval van een voor<span class=\"_ _8\"></span>delige koop, w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil direct opg<span class=\"_ _8\"></span>enomen in de resu<span class=\"_ _8\"></span>l<span class=\"ws38\">tat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Alle transact<span class=\"_ _8\"></span>ies tussen gr<span class=\"_ _8\"></span>oepsondernem<span class=\"_ _8\"></span>ingen, balans<span class=\"_ _8\"></span>en en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>de winsten <span class=\"_ _8\"></span>op transacties<span class=\"_ _8\"></span> binnen de Gro<span class=\"_ _8\"></span>ep worden ge\u00eb<span class=\"_ _8\"></span>limineerd.<span class=\"_ _8\"></span> Niet<span class=\"ls0 ws0\">-</span><span class=\"ws43\">gereal<span class=\"_ _8\"></span>iseerde verliez<span class=\"_ _8\"></span>en worden eveneen<span class=\"_ _8\"></span>s </span>ge\u00eblimineer<span class=\"_ _8\"></span>d, maar beschou<span class=\"_ _8\"></span>wd als een indic<span class=\"_ _8\"></span>atie voor een moge<span class=\"_ _8\"></span>lijke bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>ermindering v<span class=\"_ _8\"></span>an het overgen<span class=\"_ _8\"></span>omen actief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Transacties m<span class=\"_ _8\"></span>et minderhei<span class=\"_ _8\"></span>dsbelange<span class=\"ls0 ws0\">n </span>De Groep behand<span class=\"_ _8\"></span>elt de transact<span class=\"_ _8\"></span>ies met minder<span class=\"_ _8\"></span>heidsbelange<span class=\"_ _8\"></span>n als transact<span class=\"_ _8\"></span>ies met aandee<span class=\"_ _8\"></span>lhouders van de G<span class=\"_ _8\"></span>roep. Voor aank<span class=\"_ _8\"></span>open<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van minderheids<span class=\"_ _8\"></span>belangen wor<span class=\"_ _8\"></span>dt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e vergoeding di<span class=\"_ _8\"></span>e betaald werd <span class=\"_ _8\"></span>en het releva<span class=\"_ _8\"></span>nte verworve<span class=\"_ _8\"></span>n aandeel van <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> </span>boekwaarde van de n<span class=\"_ _8\"></span>etto activa <span class=\"_ _8\"></span>van de dochter<span class=\"_ _8\"></span>onderneming o<span class=\"_ _8\"></span>pgenomen in h<span class=\"_ _8\"></span>et eigen verm<span class=\"_ _8\"></span>ogen. Winste<span class=\"_ _8\"></span>n en verlieze<span class=\"_ _8\"></span>n uit de<span class=\"ls0 ws0\"> </span>verkoop <span class=\"_ _8\"></span>van minderhei<span class=\"_ _8\"></span>dsbelangen wo<span class=\"_ _8\"></span>rden ook opge<span class=\"_ _8\"></span>nomen in het eige<span class=\"_ _8\"></span>n vermogen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de Gr<span class=\"_ _8\"></span>oep niet langer <span class=\"_ _8\"></span>controle of e<span class=\"_ _8\"></span>en invloed van <span class=\"_ _8\"></span>beteken<span class=\"_ _8\"></span>is heeft, wor<span class=\"_ _8\"></span>dt een eventu<span class=\"_ _8\"></span>eel resterend b<span class=\"_ _8\"></span>elang in de e<span class=\"_ _8\"></span>ntiteit<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f wsd2\">gewaardeer<span class=\"_ _8\"></span>d tegen de re\u00ebl<span class=\"_ _8\"></span>e waarde erva<span class=\"_ _8\"></span>n en wordt de v<span class=\"_ _8\"></span>eranderin<span class=\"_ _8\"></span>g </span></span>van boekwaard<span class=\"_ _8\"></span>e opgenomen als winst of<span class=\"_ _8\"></span> verlies. De re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waar<span class=\"_ _8\"></span>de is de initi\u00eble boekw<span class=\"_ _8\"></span>aarde voor het boek<span class=\"_ _8\"></span>en van het behouden bel<span class=\"_ _8\"></span>ang<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als een geassoci<span class=\"_ _8\"></span>eerd bedrijf<span class=\"_ _8\"></span>, joint venture of f<span class=\"_ _8\"></span>inancieel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>actief. Daar<span class=\"_ _8\"></span>naast worden a<span class=\"_ _8\"></span>lle voorheen o<span class=\"_ _8\"></span>pgenomen be<span class=\"_ _8\"></span>dragen in de ov<span class=\"_ _8\"></span>erige gereal<span class=\"_ _8\"></span>iseerde en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerea<span class=\"_ _8\"></span>liseerde re<span class=\"_ _8\"></span>sultaten van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>di<span class=\"_ _8\"></span>e entiteit opg<span class=\"_ _8\"></span>enomen alsof<span class=\"_ _8\"></span> de Groep zic<span class=\"_ _8\"></span>h direct van de desbetreff<span class=\"_ _8\"></span>ende activa of<span class=\"_ _8\"></span> verplicht<span class=\"_ _8\"></span>ingen heef<span class=\"_ _8\"></span>t ontdaan. Dit<span class=\"_ _8\"></span> kan beteke<span class=\"_ _8\"></span>nen<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dat d<span class=\"_ _8\"></span>e bedragen di<span class=\"_ _8\"></span>e voorheen <span class=\"_ _8\"></span>opgenomen w<span class=\"_ _8\"></span>erden als over<span class=\"_ _8\"></span>ige gerea<span class=\"_ _8\"></span>liseerde en ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>gere<span class=\"_ _8\"></span>aliseerd<span class=\"_ _8\"></span>e resultaten geherclassi<span class=\"_ _8\"></span>ficeerd<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wor<span class=\"_ _8\"></span>den in winst of verl<span class=\"_ _8\"></span>ies<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__20": {
   "value": "7.1.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Conformiteitsverklaring </span>Deze geconsol<span class=\"_ _8\"></span>ideerde jaarrek<span class=\"_ _8\"></span>ening van Ont<span class=\"_ _8\"></span>ex Group  NV voor het j<span class=\"_ _8\"></span>aar afgesloten o<span class=\"_ _8\"></span>p 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>is opg<span class=\"_ _8\"></span>esteld in overe<span class=\"_ _8\"></span>enstemming met<span class=\"_ _8\"></span> IFRS (\"Inter<span class=\"_ _8\"></span>national Financi<span class=\"_ _8\"></span>al Reporti<span class=\"_ _8\"></span>ng Standards\") zo<span class=\"_ _8\"></span>als goedgekeu<span class=\"_ _8\"></span>rd door de Europese Unie.<span class=\"_ _8\"></span> Deze omvatten a<span class=\"_ _8\"></span>lle IFRS<span class=\"ls0 ws0\">-</span>s<span class=\"_ _8\"></span>tandaarden en IF<span class=\"_ _8\"></span><span class=\"ls20 ws39\">RIC<span class=\"ls0 ws0\">-</span></span>interpretat<span class=\"_ _8\"></span>ies die van toepas<span class=\"_ _8\"></span>sing zijn op 31 december <span class=\"_ _8\"></span><span class=\"ws38\">2022<span class=\"ls0 ws0\">. </span></span>De nieuwe st<span class=\"_ _8\"></span>andaarden,<span class=\"_ _8\"></span> wijziginge<span class=\"_ _8\"></span>n aan standaarde<span class=\"_ _8\"></span>n en interpretati<span class=\"_ _8\"></span>es die voor de eerst<span class=\"_ _8\"></span>e keer verplicht<span class=\"_ _8\"></span> zijn voor het<span class=\"_ _8\"></span> boekjaar beginnen<span class=\"_ _8\"></span>d op 1 januari<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022, <span class=\"_ _8\"></span></span>hebben geen m<span class=\"_ _8\"></span>ateri\u00eble<span class=\"ls0 ws0\"> </span>im<span class=\"_ _8\"></span>pact. Geen nie<span class=\"_ _8\"></span>uwe standaard<span class=\"_ _8\"></span>en, wijziginge<span class=\"_ _8\"></span>n aan standaard<span class=\"_ _8\"></span>en of interpretat<span class=\"_ _8\"></span>ies werde<span class=\"_ _8\"></span>n vervroegd t<span class=\"_ _8\"></span>oegepast.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Deze jaarrek<span class=\"_ _8\"></span>ening is opg<span class=\"_ _8\"></span>emaakt op b<span class=\"_ _8\"></span>asis van de to<span class=\"_ _8\"></span>erekeningsm<span class=\"_ _8\"></span>ethode en het<span class=\"_ _8\"></span> continu\u00eft<span class=\"_ _8\"></span>eitsbeginsel <span class=\"_ _8\"></span>waarbij ver<span class=\"_ _8\"></span>ondersteld w<span class=\"_ _8\"></span>ordt<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>dat de entiteit <span class=\"_ _8\"></span>haar bedrijf<span class=\"_ _8\"></span>svoering in <span class=\"_ _8\"></span>de nabije t<span class=\"_ _8\"></span>oekomst zal<span class=\"_ _8\"></span> voortzetten.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De opstelling v<span class=\"_ _8\"></span>an de geconsolideer<span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing in overeenstem<span class=\"_ _8\"></span>ming met I<span class=\"_ _8\"></span>FRS vereist het gebruik<span class=\"_ _8\"></span> van een aantal belangr<span class=\"_ _8\"></span>ijke boek<span class=\"_ _8\"></span>houdkund<span class=\"_ _8\"></span>ige schatting<span class=\"_ _8\"></span>en. Het vereist<span class=\"_ _8\"></span> ook dat het management s<span class=\"_ _8\"></span>chattingen m<span class=\"_ _8\"></span>aakt en oor<span class=\"_ _8\"></span>delen vorm<span class=\"_ _8\"></span>t bij het <span class=\"_ _8\"></span>toepassen van <span class=\"_ _8\"></span>de \u201cGroup acc<span class=\"_ _8\"></span>ounting polic<span class=\"_ _8\"></span>ies\u201d. De gebi<span class=\"_ _8\"></span>eden die e<span class=\"_ _8\"></span>en hogere mat<span class=\"_ _8\"></span>e van beoord<span class=\"_ _8\"></span>eling beho<span class=\"_ _8\"></span>even, of die co<span class=\"_ _8\"></span>mplexer zij<span class=\"_ _8\"></span>n, of gebieden waar<span class=\"_ _8\"></span> veronderstel<span class=\"_ _8\"></span>lingen en schat<span class=\"_ _8\"></span>tingen van si<span class=\"_ _8\"></span>gnificant bela<span class=\"_ _8\"></span>ng zijn voor de g<span class=\"_ _8\"></span>econsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning, worden a<span class=\"_ _8\"></span>angegeven in t<span class=\"_ _8\"></span>oelichtin<span class=\"_ _8\"></span>g 7.4. <span class=\"ls0 ws0\"> </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2022 en lat<span class=\"_ _8\"></span>er<span class=\"ls0 ws0\"> </span>De volgende r<span class=\"_ _8\"></span>elevante nieuw<span class=\"_ _8\"></span>e standaard<span class=\"_ _8\"></span>en en aanpassi<span class=\"_ _8\"></span>ngen van stand<span class=\"_ _8\"></span>aarden zij<span class=\"_ _8\"></span>n gepubliceer<span class=\"_ _8\"></span>d en goedgek<span class=\"_ _8\"></span>eurd door de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Europese Unie en zi<span class=\"_ _8\"></span>jn voor het eers<span class=\"_ _8\"></span>t verplicht van t<span class=\"_ _8\"></span>oepassing v<span class=\"_ _8\"></span>oor het boekjaar d<span class=\"_ _8\"></span>at begint op of na<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>1 januari 2022:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 3<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f ws38\">Bedrijfscombi<span class=\"_ _8\"></span>naties</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>brengen een verwijzing i<span class=\"_ _8\"></span>n IFRS 3 naar het conceptue<span class=\"_ _8\"></span>el kader voor financ<span class=\"_ _8\"></span>i\u00eble verslag<span class=\"_ _8\"></span>legging up<span class=\"ls0 ws0\">-<span class=\"ls21 ws3b\">to</span>-</span>dat<span class=\"_ _8\"></span>e zonder de boekhou<span class=\"_ _8\"></span>dkundige vereist<span class=\"_ _8\"></span>en voor bedrijfsc<span class=\"_ _8\"></span>ombinaties t<span class=\"_ _8\"></span>e wijzigen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 16<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Mat<span class=\"_ _8\"></span>eri\u00eble vaste <span class=\"_ _8\"></span>activa</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verbieden een bedr<span class=\"_ _8\"></span>ijf het in min<span class=\"_ _8\"></span>dering br<span class=\"_ _8\"></span>engen van bedr<span class=\"_ _8\"></span>agen ontvangen uit<span class=\"_ _8\"></span> de verko<span class=\"_ _8\"></span>op van geprod<span class=\"_ _8\"></span>uceerde artik<span class=\"_ _8\"></span>elen op de kost<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van een materi\u00eble vast<span class=\"_ _8\"></span> actief, ter<span class=\"_ _8\"></span>wijl het bedrijf het act<span class=\"_ _8\"></span>ief voorberei<span class=\"_ _8\"></span>dt op het beoogde gebruik<span class=\"_ _8\"></span>. In plaats daarv<span class=\"_ _8\"></span>an zal een bedrijf<span class=\"_ _8\"></span> dergelijke ver<span class=\"_ _8\"></span>koopopbr<span class=\"_ _8\"></span>engsten en gere<span class=\"_ _8\"></span>lateerde kosten in <span class=\"_ _8\"></span>winst of verlies<span class=\"_ _8\"></span> opnemen.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 37<span class=\"ls0 ws0\"> - </span><span class=\"ff3f\">Voo<span class=\"_ _8\"></span>rzieningen, voo<span class=\"_ _8\"></span>rwaardelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en activa</span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>specifice<span class=\"_ _8\"></span>ren welke kost<span class=\"_ _8\"></span>en een bedrijf <span class=\"_ _8\"></span>opneemt in de beoor<span class=\"_ _8\"></span>deling of een co<span class=\"_ _8\"></span>ntract verlies<span class=\"_ _8\"></span>gevend <span class=\"ls20 ws47\">zal zijn.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Jaarlijkse ver<span class=\"_ _8\"></span>beteringen <span class=\"_ _8\"></span>aan IFRS st<span class=\"_ _8\"></span>andaarden breng<span class=\"_ _8\"></span>en kleine wi<span class=\"_ _8\"></span>jzigingen aan i<span class=\"_ _8\"></span>n IFRS 1<span class=\"ls0 ws0\"> - </span>Eerste toepass<span class=\"_ _8\"></span>ing van IFRS,<span class=\"_ _8\"></span> IFRS 9<span class=\"ls0 ws0\"> - </span>Financi\u00eble Instrum<span class=\"_ _8\"></span>enten, IAS 41<span class=\"ls0 ws0\"> - </span>Landbouwactiv<span class=\"_ _8\"></span>iteiten en d<span class=\"_ _8\"></span>e illustratiev<span class=\"_ _8\"></span>e voorbeelden b<span class=\"_ _8\"></span>ij IFRS 16<span class=\"ls0 ws0\"> - </span><span class=\"ws38\">Leas<span class=\"_ _8\"></span>eovereenkom<span class=\"_ _8\"></span>sten.<span class=\"ls0 ws0\"> </span></span>Wijzigingen aa<span class=\"_ _8\"></span>n IFRS 16 <span class=\"ls0 ws0\">- <span class=\"_ _9\"></span></span><span class=\"ff3f ws38\">Leaseovereenkomst<span class=\"_ _8\"></span>en</span><span class=\"ls20 ws134\">: Covid<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">19</span>-</span></span>gerelate<span class=\"_ _8\"></span>erde huurconc<span class=\"_ _8\"></span>essies na juni 2<span class=\"_ _8\"></span>021 (effect<span class=\"_ _8\"></span>ief vanaf 1 april 20<span class=\"_ _8\"></span>21). De wijzigi<span class=\"_ _8\"></span>ngen verlenge<span class=\"_ _8\"></span>n met \u00e9\u00e9n jaar de wij<span class=\"_ _8\"></span>ziging v<span class=\"_ _8\"></span><span class=\"ws38\">an </span>mei 2020 die h<span class=\"_ _8\"></span>uurders een vr<span class=\"_ _8\"></span>ijstelling <span class=\"_ _8\"></span>geeft om te beoor<span class=\"_ _8\"></span>delen of ee<span class=\"_ _8\"></span>n COVID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>g<span class=\"_ _8\"></span>erelatee<span class=\"_ _8\"></span>rde huurconce<span class=\"_ _8\"></span>ssie al dan ni<span class=\"_ _8\"></span>et een \u2018huuraanp<span class=\"_ _8\"></span>assing\u2019 is. I<span class=\"_ _8\"></span>n het bijzond<span class=\"_ _8\"></span>er stelt de wi<span class=\"_ _8\"></span>jziging een h<span class=\"_ _8\"></span>uurder in staat om de prak<span class=\"_ _8\"></span>tische oplos<span class=\"_ _8\"></span>sing met betr<span class=\"_ _8\"></span>ekking tot CO<span class=\"_ _8\"></span>VID<span class=\"ls0 ws0\">-</span><span class=\"ws38\">19<span class=\"ls0 ws0\">-</span></span>gerel<span class=\"_ _8\"></span>ateerde huurcon<span class=\"_ _8\"></span>cessies toe te <span class=\"_ _8\"></span>passen op huur<span class=\"_ _8\"></span>concessies w<span class=\"_ _8\"></span>aarvoor een v<span class=\"_ _8\"></span>erlaging van de l<span class=\"_ _8\"></span>easebetali<span class=\"_ _8\"></span>ngen allee<span class=\"_ _8\"></span>n betrek<span class=\"ws3f\">king h<span class=\"_ _8\"></span>eeft op betali<span class=\"_ _8\"></span>ngen die oorspr<span class=\"_ _8\"></span>onkelijk v<span class=\"_ _8\"></span>erschuldi<span class=\"_ _8\"></span>gd waren op of v<span class=\"_ _8\"></span>\u00f3\u00f3r 30 juni 2022 (<span class=\"_ _8\"></span>in plaats va<span class=\"_ _8\"></span>n oorspronkeli<span class=\"_ _8\"></span>jk alleen b<span class=\"_ _8\"></span>etalingen <span class=\"_ _8\"></span>die op of voor 30 <span class=\"_ _8\"></span>juni 2021 ver<span class=\"_ _8\"></span>schuldigd war<span class=\"_ _8\"></span>en). De </span>wijziging is v<span class=\"_ _8\"></span>an kracht v<span class=\"_ _8\"></span>oor boekjaren d<span class=\"_ _8\"></span>ie beginn<span class=\"_ _8\"></span>en op of na 1 apr<span class=\"_ _8\"></span>il 2021 (e<span class=\"_ _8\"></span>erdere toepas<span class=\"_ _8\"></span>sing toeg<span class=\"_ _8\"></span>estaan, incl<span class=\"_ _8\"></span>usief in jaa<span class=\"_ _8\"></span>rrekeningen <span class=\"_ _8\"></span>die nog niet<span class=\"_ _8\"></span> zijn goedg<span class=\"_ _8\"></span>ekeurd voor p<span class=\"_ _8\"></span>ublicatie o<span class=\"_ _8\"></span>p de datum<span class=\"_ _8\"></span> waarop de wijz<span class=\"_ _8\"></span>iging wordt <span class=\"ws38\">gep<span class=\"_ _8\"></span>ubliceerd).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De bovenvermel<span class=\"_ _8\"></span>de standaard<span class=\"_ _8\"></span>en en interpret<span class=\"_ _8\"></span>aties hebben geen im<span class=\"_ _8\"></span>pact op de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrek<span class=\"_ _8\"></span>ening geha<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span>Relevante IF<span class=\"_ _8\"></span>RS standaarde<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span> vanaf 2023<span class=\"ls0 ws0\"> </span>Een aantal ni<span class=\"_ _8\"></span>euwe standaar<span class=\"_ _8\"></span>den, aanpass<span class=\"_ _8\"></span>ingen aan bes<span class=\"_ _8\"></span>taande stand<span class=\"_ _8\"></span>aarden en jaarli<span class=\"_ _8\"></span>jkse verbeter<span class=\"_ _8\"></span>ingscycli z<span class=\"_ _8\"></span>ijn gepublic<span class=\"_ _8\"></span>eerd en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>ijn verplicht<span class=\"_ _8\"></span> voor de eers<span class=\"_ _8\"></span>te toepassi<span class=\"_ _8\"></span>ng voor het bo<span class=\"_ _8\"></span>ekjaar dat<span class=\"_ _8\"></span> begint<span class=\"ls0 ws0\"> </span><span class=\"ws44\">op of na<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ls17 ws3f\">1 janua<span class=\"_ _1\"></span>ri 2023 <span class=\"ls1f ws44\">of latere periodes<span class=\"_ _8\"></span>, en zijn nie<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>vervroegd t<span class=\"_ _8\"></span>oegepast. Z<span class=\"_ _8\"></span>ij die het meest<span class=\"_ _8\"></span> relevant kun<span class=\"_ _8\"></span>nen zijn voor <span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing van Ontex G<span class=\"_ _8\"></span>roup, maar waar<span class=\"_ _8\"></span>van verwac<span class=\"_ _8\"></span>ht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span></span>dat zij geen si<span class=\"_ _8\"></span>gnificante im<span class=\"_ _8\"></span>pact zullen heb<span class=\"_ _8\"></span>ben, worden hiero<span class=\"_ _8\"></span>nder uiteeng<span class=\"ws38\">ez<span class=\"_ _8\"></span>et.<span class=\"ls0 ws0\"> </span></span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 1 <span class=\"ff3f\">Pres<span class=\"_ _8\"></span>entatie van de <span class=\"_ _8\"></span>jaarrekeni<span class=\"_ _8\"></span>ng</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"wsda\">en IFRS Praktijkverklaring 2: </span></span><span class=\"ff3f\">Toelichti<span class=\"_ _8\"></span>ng van waard<span class=\"_ _8\"></span>eringsrege<span class=\"_ _8\"></span>ls</span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(effect<span class=\"_ _8\"></span>ief vanaf 1 janu<span class=\"_ _8\"></span>ari 2023). D<span class=\"_ _8\"></span>e wijzigingen z<span class=\"_ _8\"></span>ijn bedoeld om<span class=\"_ _8\"></span> de toelichting<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot de waarder<span class=\"_ _8\"></span>ingsregels t<span class=\"_ _8\"></span>e verbeteren e<span class=\"_ _8\"></span>n om gebruikers<span class=\"_ _8\"></span> van de jaarrek<span class=\"_ _8\"></span>ening te helpe<span class=\"_ _8\"></span>n onderschei<span class=\"_ _8\"></span>d te maken tusse<span class=\"_ _8\"></span>n schattingswij<span class=\"_ _8\"></span>zigingen en w<span class=\"_ _8\"></span>ijzigingen in waarderingsr<span class=\"_ _8\"></span>egels. De IAS 1<span class=\"ls0 ws0\">-</span>aan<span class=\"_ _8\"></span>passing vereis<span class=\"_ _8\"></span>t dat ondernem<span class=\"_ _8\"></span>ingen hun mater<span class=\"_ _8\"></span>i\u00eble waarderin<span class=\"_ _8\"></span>gsregels ver<span class=\"_ _8\"></span>melden in plaats v<span class=\"_ _8\"></span>an hun belangrijke gr<span class=\"_ _8\"></span>ondslage<span class=\"_ _8\"></span>n voor financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing. Verder verdui<span class=\"_ _8\"></span>delijkt de wijzi<span class=\"_ _8\"></span>ging van IAS 1 dat waar<span class=\"_ _8\"></span>deringsr<span class=\"_ _8\"></span>egels niet hoeven t<span class=\"_ _8\"></span>e worden vermeld. Om<span class=\"_ _8\"></span> deze wijziging te<span class=\"_ _8\"></span> onderste<span class=\"_ _8\"></span>unen, heeft de Raad <span class=\"_ _8\"></span>ook IFRS Praktijkver<span class=\"_ _8\"></span>klaring 2, \u2018het<span class=\"_ _8\"></span> maken van materialit<span class=\"_ _8\"></span>eitsbeoorde<span class=\"_ _8\"></span>lingen\u2019, gewi<span class=\"_ _8\"></span>jzigd om richt<span class=\"_ _8\"></span>lijnen te geven over h<span class=\"_ _8\"></span>oe het concept v<span class=\"_ _8\"></span>an materialiteit<span class=\"_ _8\"></span> moet worden toegepas<span class=\"_ _8\"></span>t op de toelichti<span class=\"_ _8\"></span>ngen op de grondslag<span class=\"_ _8\"></span>en voor financi\u00eb<span class=\"_ _8\"></span>le verslaggevi<span class=\"_ _8\"></span>ng.<span class=\"ls0 ws0\"> </span>Wijzigingen aa<span class=\"_ _8\"></span>n IAS 8, <span class=\"ff3f ls0 ws0\">W</span><span class=\"ff3f\">aarderi<span class=\"_ _8\"></span>ngsregels, s<span class=\"_ _8\"></span>chattingswijz<span class=\"_ _8\"></span>igingen en f<span class=\"_ _8\"></span>outen</span>: definiti<span class=\"_ _8\"></span>e van schatt<span class=\"_ _8\"></span>ingen (effectief<span class=\"_ _8\"></span> vanaf 1 januari 2023)<span class=\"_ _8\"></span>. De wijziging i<span class=\"_ _8\"></span>n IAS 8 verduideli<span class=\"_ _8\"></span>jkt hoe ondernemi<span class=\"_ _8\"></span>ngen onderscheid m<span class=\"_ _8\"></span>oeten maken t<span class=\"_ _8\"></span>ussen verande<span class=\"_ _8\"></span>ringen in waar<span class=\"_ _8\"></span>deringsregels<span class=\"_ _8\"></span> en schattings<span class=\"_ _8\"></span>wijzigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wijzigingen a<span class=\"_ _8\"></span>an IAS 12 <span class=\"ff3f ws38\">Wins<span class=\"_ _8\"></span>tbelasting<span class=\"_ _8\"></span>en</span><span class=\"ls21 ws3b\">: </span>uitgestelde b<span class=\"_ _8\"></span>elastingen met<span class=\"_ _8\"></span> betrekking t<span class=\"_ _8\"></span>ot activa en <span class=\"_ _8\"></span>passiva die voor<span class=\"_ _8\"></span>tvloeien uit<span class=\"_ _8\"></span> \u00e9\u00e9n enkele t<span class=\"_ _8\"></span>ransactie (ef<span class=\"_ _8\"></span>fectief vanaf<span class=\"_ _8\"></span> 1 januar<span class=\"_ _8\"></span>i 2023). De wi<span class=\"_ _8\"></span>jzigingen<span class=\"_ _8\"></span> verduidelijk<span class=\"_ _8\"></span>en hoe bedrijven uit<span class=\"_ _8\"></span>gestelde bel<span class=\"_ _8\"></span>astingen op transac<span class=\"_ _8\"></span>ties zoals leases en ont<span class=\"_ _8\"></span>mantelingsv<span class=\"_ _8\"></span>erpli<span class=\"ws4d\">cht<span class=\"_ _8\"></span>ingen boek<span class=\"_ _8\"></span>houdkundig b<span class=\"_ _8\"></span>ehandelen. D<span class=\"_ _8\"></span>e belangrijk<span class=\"_ _8\"></span>ste wijzigin<span class=\"_ _8\"></span>g is een vrijs<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n </span>de vrijstellin<span class=\"_ _8\"></span>g bij eerste op<span class=\"_ _8\"></span>name uit IAS 12.15 (b)<span class=\"_ _8\"></span> en IAS 12.24. Aldus is<span class=\"_ _8\"></span> de vrijstellin<span class=\"_ _8\"></span>g bij eerste opna<span class=\"_ _8\"></span>me niet van toepass<span class=\"_ _8\"></span>ing op transact<span class=\"_ _8\"></span>ies waarbij bi<span class=\"_ _8\"></span>j de eerste opname g<span class=\"_ _8\"></span>elijke bedrage<span class=\"_ _8\"></span>n aan aftrekbare en b<span class=\"_ _8\"></span>elastbare tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schillen ont<span class=\"_ _8\"></span>staan<span class=\"ls0 ws0\">. </span>Er wordt geen signif<span class=\"_ _8\"></span>icante impac<span class=\"_ _8\"></span>t van de bovenver<span class=\"_ _8\"></span>melde stand<span class=\"_ _8\"></span>aarden en int<span class=\"_ _8\"></span>erpretaties o<span class=\"_ _8\"></span>p de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening verwa<span class=\"ws38\">cht<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>Financi\u00ebl<span class=\"_ _8\"></span>e verslaggevi<span class=\"_ _8\"></span>ng in economie\u00ebn met<span class=\"_ _8\"></span> <span class=\"ws38\">hyperinflat<span class=\"_ _8\"></span>ie</span>In 2022 kreeg de T<span class=\"_ _8\"></span>urkse econom<span class=\"_ _8\"></span>ie opnieuw t<span class=\"_ _8\"></span>e maken met een <span class=\"ls17 ws20\">hoge<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span></span>in<span class=\"_ _8\"></span>flatie, waardo<span class=\"_ _8\"></span>or de gecumul<span class=\"_ _8\"></span>eerde inflat<span class=\"_ _8\"></span>ie van Turkije ov<span class=\"_ _8\"></span>er drie jaar<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>meer dan 1<span class=\"_ _8\"></span>00% bedroeg.<span class=\"_ _8\"></span> Daardoor w<span class=\"_ _8\"></span>erd het<span class=\"ls0 ws0\"> </span>noodzakelijk o<span class=\"_ _8\"></span>m over te schakele<span class=\"_ _8\"></span>n op de boekhoudkund<span class=\"_ _8\"></span>ige verwer<span class=\"_ _8\"></span>king van hyperinf<span class=\"_ _8\"></span>latie, zoals<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voorges<span class=\"_ _8\"></span>chreven door I<span class=\"_ _8\"></span>AS 29 <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing in economi<span class=\"_ _8\"></span>e\u00ebn met hyperinf<span class=\"_ _8\"></span>latie</span><span class=\"ls0 ws4a\">. IAS </span>29 schrijft<span class=\"_ _8\"></span> voor dat de resultat<span class=\"_ _8\"></span>en van de activ<span class=\"_ _8\"></span>iteiten<span class=\"ls0 ws0\"> </span>va<span class=\"_ _8\"></span>n de ondernemi<span class=\"_ _8\"></span>ng in Turkije ger<span class=\"_ _8\"></span>apporteerd m<span class=\"_ _8\"></span>oeten worden als<span class=\"_ _8\"></span>of deze sterk<span class=\"_ _8\"></span> inflatoir zijn v<span class=\"_ _8\"></span>anaf 1 januari 2<span class=\"_ _8\"></span>022.<span class=\"ls0 ws0\"> </span>Volgens IAS 29 wor<span class=\"_ _8\"></span>den de tegen hist<span class=\"_ _8\"></span>orische kos<span class=\"_ _8\"></span>tprijs gewaar<span class=\"_ _8\"></span>deerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>monetaire act<span class=\"_ _8\"></span>iva en passiva,<span class=\"_ _8\"></span> het eigen verm<span class=\"_ _8\"></span>ogen en de<span class=\"ls0 ws0\"> </span>res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng van dochter<span class=\"_ _8\"></span>ondernemi<span class=\"_ _8\"></span>ngen die actief<span class=\"_ _8\"></span> zijn in economie\u00ebn met<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>hyperinfl<span class=\"_ _8\"></span>atie, aangepast<span class=\"_ _8\"></span> voor wijziginge<span class=\"_ _8\"></span>n in de algemen<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>koopkrac<span class=\"_ _8\"></span>ht van de lokale val<span class=\"_ _8\"></span>uta door toepass<span class=\"_ _8\"></span>ing van een algemene pr<span class=\"_ _8\"></span>ijsindex. Deze her<span class=\"_ _8\"></span>rekende positi<span class=\"_ _8\"></span>es worden gebruikt voor <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>omrek<span class=\"_ _8\"></span>ening in euro te<span class=\"_ _8\"></span>gen de wisselkoer<span class=\"_ _8\"></span>s aan het einde van d<span class=\"_ _8\"></span>e periode. Hier<span class=\"_ _8\"></span>door worden de b<span class=\"_ _8\"></span>alans en de nett<span class=\"_ _8\"></span>oresultate<span class=\"_ _8\"></span>n van<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dochterondernem<span class=\"_ _8\"></span>ingen die act<span class=\"_ _8\"></span>ief zijn i<span class=\"_ _8\"></span>n economie\u00ebn m<span class=\"_ _8\"></span>et hyperinflat<span class=\"_ _8\"></span>ie, vermeld i<span class=\"_ _8\"></span>n termen van de meetee<span class=\"_ _8\"></span>nheid die geldt<span class=\"_ _8\"></span> op het einde va<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> </span><span class=\"ws38\">vers<span class=\"_ _8\"></span>lagperiode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__21-1": {
   "value": "Deze jaarrek<span class=\"_ _8\"></span>ening is opg<span class=\"_ _8\"></span>emaakt op b<span class=\"_ _8\"></span>asis van de to<span class=\"_ _8\"></span>erekeningsm<span class=\"_ _8\"></span>ethode en het<span class=\"_ _8\"></span> continu\u00eft<span class=\"_ _8\"></span>eitsbeginsel <span class=\"_ _8\"></span>waarbij ver<span class=\"_ _8\"></span>ondersteld w<span class=\"_ _8\"></span>ordt<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>dat de entiteit <span class=\"_ _8\"></span>haar bedrijf<span class=\"_ _8\"></span>svoering in <span class=\"_ _8\"></span>de nabije t<span class=\"_ _8\"></span>oekomst zal<span class=\"_ _8\"></span> voortzetten.7.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws28\">KAPITAALBEHE<span class=\"_ _1\"></span>ER <span class=\"ls0 ws0\"> </span></span></span>De doelstellin<span class=\"_ _8\"></span>gen van de Groep met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> het beheren van kapit<span class=\"_ _8\"></span>aal zijn er op gericht<span class=\"_ _8\"></span> om de continu\u00ef<span class=\"_ _8\"></span>teit van het bedrijf t<span class=\"_ _8\"></span>e garanderen met als<span class=\"_ _8\"></span> doel de creatie van aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span>waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep bewaakt het<span class=\"_ _8\"></span> kapitaal op basis va<span class=\"_ _8\"></span>n de netto financi\u00ebl<span class=\"_ _8\"></span>e schuldposi<span class=\"_ _8\"></span>tie en haar leverage.<span class=\"_ _8\"></span> De netto financi\u00eb<span class=\"_ _8\"></span>le schuldposi<span class=\"_ _8\"></span>tie van de Groep wor<span class=\"_ _8\"></span>dt berekend door al<span class=\"_ _8\"></span>le kortlopend<span class=\"_ _8\"></span>e en langlopende re<span class=\"_ _8\"></span>ntedragende s<span class=\"_ _8\"></span>chulden bij e<span class=\"_ _8\"></span>lkaar op te tell<span class=\"_ _8\"></span>en en daar de besc<span class=\"_ _8\"></span>hikbare kortl<span class=\"_ _8\"></span>opende liquid<span class=\"_ _8\"></span>e middelen van a<span class=\"_ _8\"></span>f te trek<span class=\"_ _8\"></span><span class=\"ws38\">ken. <span class=\"ls0 ws0\"> </span></span>De leverage w<span class=\"_ _8\"></span>ordt bereke<span class=\"_ _8\"></span>nd als de nett<span class=\"_ _8\"></span>o financi\u00eble sc<span class=\"_ _8\"></span>huldposit<span class=\"_ _8\"></span>ie gedeeld<span class=\"_ _8\"></span> door de LTM <span class=\"_ _8\"></span>aangepaste E<span class=\"_ _8\"></span>BITDA (d.<span class=\"_ _8\"></span>w.z. EBIT<span class=\"_ _8\"></span>DA behalve EBI<span class=\"_ _8\"></span>TDA aanpassi<span class=\"_ _8\"></span>ngen voor de <span class=\"_ _8\"></span>laatste twaalf<span class=\"_ _8\"></span> maanden (LTM)). De netto financ<span class=\"_ _8\"></span>i\u00eble schuldp<span class=\"_ _8\"></span>ositie en de lever<span class=\"_ _8\"></span>age van de Gr<span class=\"_ _8\"></span>oep voor<span class=\"ls0 ws0\"> </span>de b<span class=\"_ _8\"></span>oekjaren afg<span class=\"_ _8\"></span>esloten op 31 dece<span class=\"_ _8\"></span>mber is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>31 december 2022 <span class=\"_ _f5\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende rentedragende sc<span class=\"_ _8\"></span>hulden 908,5  885,2 Kortlopende rentedragende schul<span class=\"_ _8\"></span>den 167,6  87,0 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten (208,7) (246,7) Netto Financi<span class=\"_ _8\"></span>\u00eble Schuldp<span class=\"_ _8\"></span>ositie<span class=\"ls0 ws0\"> </span>867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/<span class=\"_ _8\"></span>LTM Aangepaste EBITDA Rati<span class=\"_ _8\"></span>o 6,4  4,2 In de loop van<span class=\"_ _8\"></span> 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wer<span class=\"_ _8\"></span>den de besta<span class=\"_ _8\"></span>ande conve<span class=\"_ _8\"></span>nanten met bet<span class=\"_ _8\"></span>rekking tot<span class=\"_ _8\"></span> de beschikb<span class=\"_ _8\"></span>are kredietfac<span class=\"_ _8\"></span>iliteiten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">heronderhan<span class=\"_ _8\"></span>deld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span></span></span>ver<span class=\"_ _8\"></span>vangen door <span class=\"_ _8\"></span>een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant, die <span class=\"_ _8\"></span><span class=\"ws42\">verder wordt </span>toegelicht<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.<span class=\"ls0 ws0\"> </span></span>7.4.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Liqu<span class=\"_ _8\"></span>iditeitssituatie</span> </span>De geconsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning is opgeste<span class=\"_ _8\"></span>ld op basis van continu\u00ef<span class=\"_ _8\"></span>teit, waarbij r<span class=\"_ _8\"></span>ekening wordt gehou<span class=\"_ _8\"></span>den met de realis<span class=\"_ _8\"></span>atie van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>activ<span class=\"_ _8\"></span>a en de voldoening v<span class=\"_ _8\"></span>an verplichting<span class=\"_ _8\"></span>en tijdens de norm<span class=\"_ _8\"></span>ale gang van zake<span class=\"_ _8\"></span>n. <span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">termijnle<span class=\"_ _8\"></span>ning (<span class=\"ff3f\">term<span class=\"_ _8\"></span> loan</span></span></span>) <span class=\"ls1f ws3e\">van 220,<span class=\"_ _8\"></span>0 miljoen \u20ac en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws3e\">het went<span class=\"_ _8\"></span>elkrediet</span> (<span class=\"ff3f ls1f ws3e\">revo<span class=\"_ _8\"></span>lving credit f<span class=\"_ _8\"></span>acility</span>) <span class=\"ls1f ws3e\">van 2<span class=\"_ _8\"></span>50,0 miljo<span class=\"_ _8\"></span>en \u20ac, waarvan 1<span class=\"_ _8\"></span>15,0 miljoen \u20ac g<span class=\"_ _8\"></span>ebruikt is per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022, zijn ond<span class=\"_ _8\"></span>erhevig </span>aan schuldcon<span class=\"_ _8\"></span>venanten. Voor<span class=\"_ _8\"></span> het volledige j<span class=\"_ _8\"></span>aar 2022 werd<span class=\"_ _8\"></span>en deze schuld<span class=\"_ _8\"></span>convenanten h<span class=\"_ _8\"></span>eronderhandel<span class=\"_ _8\"></span>d en vervange<span class=\"_ _8\"></span>n door een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant<span class=\"ls0 ws0\">, <span class=\"_ _8\"></span></span>waaraan de Gr<span class=\"_ _8\"></span>oep voldaan heeft<span class=\"_ _8\"></span><span class=\"ls17 ws3e\">. Voor </span>2023 is de liqui<span class=\"_ _8\"></span>diteitsconv<span class=\"_ _8\"></span>enant die beha<span class=\"_ _8\"></span>ald moet word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">per 31 maart 20<span class=\"_ _8\"></span>23<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">gedefinie<span class=\"_ _8\"></span>erd als geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalenten <span class=\"_ _8\"></span>plus het niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte gede<span class=\"_ _8\"></span>elte van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>(<span class=\"ff3f\">revolving </span></span></span></span></span></span>credit facility<span class=\"ff3a ls0 ws0\">)<span class=\"ls1f ws43\">, en</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dit bedrag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dient meer dan<span class=\"_ _8\"></span> 200,0 miljoen \u20ac te bedra<span class=\"_ _8\"></span>gen. <span class=\"ls20 ws39\">De</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws38\">leverage</span>-<span class=\"ls1f ws38\">convena<span class=\"_ _8\"></span>nt</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">per 30 juni 2023 en 31 decemb<span class=\"_ _8\"></span>er 2023</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">is gedefinieerd a<span class=\"_ _8\"></span>ls de ratio van de n<span class=\"_ _8\"></span>etto financi<span class=\"_ _8\"></span>\u00eble </span></span>schuldposit<span class=\"_ _8\"></span>ie versus de aan<span class=\"_ _8\"></span>gepaste EBIT<span class=\"_ _8\"></span>DA<span class=\"ls0 ws0\"> </span>over de la<span class=\"_ _8\"></span>atste twaalf<span class=\"_ _8\"></span> maa<span class=\"ws38\">nden<span class=\"ls21 ws3b\">, </span>en </span>deze r<span class=\"_ _8\"></span>atio mag res<span class=\"_ _8\"></span>pectievelijk<span class=\"_ _8\"></span> 4,75 en 3,75 niet ov<span class=\"_ _8\"></span>erschrijde<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Het management<span class=\"_ _8\"></span> heeft gedet<span class=\"_ _8\"></span>ailleerde budg<span class=\"_ _8\"></span>etten en <span class=\"ws38\">kasstr<span class=\"_ _8\"></span>oom</span>progn<span class=\"_ _8\"></span>oses opgesteld,<span class=\"_ _8\"></span> die de strat<span class=\"_ _8\"></span>egie van de Groe<span class=\"_ _8\"></span>p weerspiegele<span class=\"_ _8\"></span>n. Hoewel er b<span class=\"_ _8\"></span>eperkte speelr<span class=\"_ _8\"></span>uimte is om deze co<span class=\"_ _8\"></span>nvenanten t<span class=\"_ _8\"></span>e b<span class=\"ls1f ws4e\">ehalen, is <span class=\"ws4b\">de Venn<span class=\"_ _8\"></span>ootschap</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws4e\">overt<span class=\"_ _8\"></span>uigd dat het aan d<span class=\"_ _8\"></span>e financi\u00eble conv<span class=\"_ _8\"></span>enanten zal vo<span class=\"_ _8\"></span>ldoen, <span class=\"_ _8\"></span>en deze overtuig<span class=\"_ _8\"></span>ing is verst<span class=\"_ _8\"></span>erkt door de result<span class=\"_ _8\"></span>aten tot op heden i<span class=\"_ _8\"></span>n 2023 en de voortgan<span class=\"_ _8\"></span>g in de </span>verkoop van de M<span class=\"_ _8\"></span>exicaanse act<span class=\"_ _8\"></span>iviteiten<span class=\"ls20 ws47\">. De<span class=\"_ _8\"></span> </span>afronding van dez<span class=\"_ _8\"></span>e verkoop<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">wor</span>dt verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in het tweede k<span class=\"_ _8\"></span>wartaal van 2023 e<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">zal<span class=\"ls0 ws0\"> </span></span>gebruik<span class=\"_ _8\"></span>t worden om de t<span class=\"_ _8\"></span>ermijnlenin<span class=\"_ _8\"></span>g (<span class=\"ff3f\">term loan</span><span class=\"ls0 ws0\">) </span>van 2<span class=\"ls0 ws0\">2</span>0,0 miljoen \u20ac t<span class=\"_ _8\"></span>erug te betalen. Bovend<span class=\"_ _8\"></span>ien is de Groep moment<span class=\"_ _8\"></span>eel in overleg met<span class=\"_ _8\"></span> de banken om de verlengi<span class=\"_ _8\"></span>ng van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> (</span><span class=\"ff3f\">revolving credit facility</span><span class=\"ls0 ws0\">) </span>te bespreken, die m<span class=\"_ _8\"></span>omenteel medio 2024 afl<span class=\"_ _8\"></span>oopt, en zal het<span class=\"_ _8\"></span> in dit kader ook voor<span class=\"_ _8\"></span>waarden bespr<span class=\"_ _8\"></span>eken di<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e </span>voldoen aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de financi\u00eble n<span class=\"_ _8\"></span>oden van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2 Alle leningen z<span class=\"_ _8\"></span>ijn uitgedrukt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in \u20ac per 31 dece<span class=\"_ _8\"></span>mber 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 23 juni 2021 herfi<span class=\"_ _8\"></span>nancierde de Gr<span class=\"_ _8\"></span>oep haar gesyn<span class=\"_ _8\"></span>diceerde kr<span class=\"_ _8\"></span>edietfacilite<span class=\"_ _8\"></span>itsoveree<span class=\"_ _8\"></span>nkomst (Gesyndi<span class=\"_ _8\"></span>ceerde <span class=\"_ _8\"></span>Termijnlening A<span class=\"_ _8\"></span>)<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span>voor een bedr<span class=\"_ _8\"></span>ag van 220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span></span>miljoen \u20ac, en een R<span class=\"_ _8\"></span>evolvin<span class=\"_ _8\"></span>g kredietfacilite<span class=\"_ _8\"></span>it (Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws42\">achterge<span class=\"_ _8\"></span>stelde Revolv<span class=\"_ _8\"></span>ing Facilite<span class=\"_ _8\"></span>it B) voor een bedr<span class=\"_ _8\"></span>ag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws42\">van maximaal 250<span class=\"ls21 ws3b\">,0</span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws42\">mil<span class=\"_ _8\"></span>joen \u20ac. Bovend<span class=\"_ _8\"></span>ien heeft zij een Hi<span class=\"_ _8\"></span>gh Yield Bond (<span class=\"_ _8\"></span>Niet</span>-<span class=\"ls1f ws42\">achterg<span class=\"_ _8\"></span>estelde Oblig<span class=\"_ _8\"></span>atie) op 5</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">j<span class=\"_ _8\"></span>aar </span></span>uitgegeven (\u201c<span class=\"_ _8\"></span>Senior Notes\u201d<span class=\"_ _8\"></span>) voor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>een bedrag<span class=\"_ _8\"></span> van 580,0 milj<span class=\"_ _8\"></span>oen \u20ac met een c<span class=\"_ _8\"></span>oupon van 3,5<span class=\"ls0 ws0\">0<span class=\"_ _8\"></span></span>%. De gesyn<span class=\"_ _8\"></span>diceerde term<span class=\"_ _8\"></span>ijnlening A v<span class=\"_ _8\"></span>an 220,0 miljoen <span class=\"_ _8\"></span>\u20ac met vervald<span class=\"_ _8\"></span>ag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>2024 heeft een r<span class=\"_ _8\"></span>entevoet van EURIBOR<span class=\"_ _8\"></span> 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3,9<span class=\"_ _8\"></span>0% (afhank<span class=\"_ _8\"></span>elijk van de lev<span class=\"_ _8\"></span>erage). D<span class=\"_ _8\"></span>e Niet<span class=\"ls0 ws0\">-</span><span class=\"ws38\">achter<span class=\"_ _8\"></span>gestelde<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>Revolving Faci<span class=\"_ _8\"></span>liteit met<span class=\"_ _8\"></span> vervaldag 2024 <span class=\"_ _8\"></span>heeft een r<span class=\"_ _8\"></span>entevoet van E<span class=\"_ _8\"></span>URIBOR 3 maanden plus een m<span class=\"_ _8\"></span>arge van 3,<span class=\"_ _8\"></span>60% (afhankelij<span class=\"_ _8\"></span>k van de lever<span class=\"_ _8\"></span>age), en werd opg<span class=\"_ _8\"></span>enomen voor ee<span class=\"_ _8\"></span>n bedrag van 115,<span class=\"_ _8\"></span>0 miljoen \u20ac.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 29 juli 2015 werd een v<span class=\"_ _8\"></span>olledig indekk<span class=\"_ _8\"></span>ingsprogr<span class=\"_ _8\"></span>amma (<span class=\"ls0 ws0\">\u201c</span>total ret<span class=\"_ _8\"></span>urn swap<span class=\"ls0 ws0\">\u201d</span>) ge\u00efmplem<span class=\"_ _8\"></span>enteerd voor de <span class=\"_ _8\"></span>op aandelen gebas<span class=\"_ _8\"></span>eerde<span class=\"ls0 ws0\"> </span>bet<span class=\"_ _8\"></span>alingen (LT<span class=\"_ _8\"></span>IP). Voor meer infor<span class=\"_ _8\"></span>matie, zie toelicht<span class=\"_ _8\"></span>ing 7.5.6<span class=\"ls0 ws0\">. </span>en 7.28.<span class=\"fc11 ls0 ws0\"> </span><span class=\"ls20 ws39\">Dit <span class=\"ls0 ws0\">indekkingsprogramma </span></span>wer<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span>ges<span class=\"_ _8\"></span>topt.<span class=\"fc11 ls0 ws0\"> <span class=\"fcb\"> </span></span></span>De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)  7.17.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"wsee\">Onderpand voor leningen </span> </span>De Groep is onderh<span class=\"_ _8\"></span>evig aan inf<span class=\"_ _8\"></span>ormatieconve<span class=\"_ _8\"></span>nanten op regel<span class=\"_ _8\"></span>matige tijdsti<span class=\"_ _8\"></span>ppen en bepaald<span class=\"_ _8\"></span>e financi\u00eble rat<span class=\"_ _8\"></span>io\u2019s worden o<span class=\"_ _8\"></span>pgevolgd.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"fcb ls1f wsd4\">O<span class=\"_ _8\"></span>p jaareinde<span class=\"ls0 ws0\"> </span>2022 en 2021<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">werd<span class=\"ls0 ws0\"> </span><span class=\"wsd4\">aan alle co<span class=\"ls0 ws0\">n</span>venanten vol<span class=\"_ _8\"></span>daan.<span class=\"ls0 ws0\"> </span></span></span></span></span></span>Er werden geen act<span class=\"_ _8\"></span>iva als onderpand g<span class=\"_ _8\"></span>egeven in het ka<span class=\"_ _8\"></span>der van de gesy<span class=\"_ _8\"></span>ndiceerde term<span class=\"_ _8\"></span>ijnleninge<span class=\"_ _8\"></span>n. Even<span class=\"_ _8\"></span>wel zijn bepaal<span class=\"_ _8\"></span>de dochterond<span class=\"_ _8\"></span>ernemingen b<span class=\"_ _8\"></span>orgstellers<span class=\"_ _8\"></span> voor deze lening<span class=\"_ _8\"></span>en. Voor lokale leningen worde<span class=\"_ _8\"></span>n bepaalde mac<span class=\"_ _8\"></span>hines in pand geg<span class=\"_ _8\"></span>even.<span class=\"ls0 ws0\"> </span>7.17.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Overige informatie <span class=\"ls0 ws0\"> </span></span>Serenity Spa b<span class=\"_ _8\"></span>eschikt over kr<span class=\"_ _8\"></span>edietlijnen v<span class=\"_ _8\"></span>oor een totaa<span class=\"_ _8\"></span>l van 62,0 miljoen <span class=\"_ _8\"></span>\u20ac, waarvan 19,5 <span class=\"_ _8\"></span>miljoen \u20ac is ge<span class=\"_ _8\"></span>bruikt door mi<span class=\"_ _8\"></span>ddel van uitgi<span class=\"_ _8\"></span>fte van externe ba<span class=\"_ _8\"></span>nkgaranties:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">30,0 miljoen \u20ac <span class=\"_ _8\"></span>van UniCredit<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">25,0 miljoen \u20ac <span class=\"_ _8\"></span>van UBI</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">7,0 miljoen \u20ac v<span class=\"_ _8\"></span>an BNL</span> </span>Een <span class=\"ws3e\">kredietli<span class=\"_ _8\"></span>jn van 1,0 mil<span class=\"_ _8\"></span>joen AUD werd toe<span class=\"_ _8\"></span>gekend aan Ont<span class=\"_ _8\"></span>ex Manufacturin<span class=\"_ _8\"></span>g Pty Ltd door Comm<span class=\"_ _8\"></span>onwealth Bank<span class=\"_ _8\"></span> Australia, wa<span class=\"_ _8\"></span>arvan 0,4 milj<span class=\"_ _8\"></span>oen AUD werd gebr<span class=\"_ _8\"></span>uikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor Ontex BV is<span class=\"_ _8\"></span> er een door BNL uitg<span class=\"_ _8\"></span>egeven bank<span class=\"_ _8\"></span>garantie van 2,5 m<span class=\"_ _8\"></span>iljoen \u20ac ten voor<span class=\"_ _8\"></span>dele van het It<span class=\"_ _8\"></span>aliaanse dou<span class=\"_ _8\"></span>aneagentsch<span class=\"_ _8\"></span>ap per 31 december<span class=\"_ _8\"></span> 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__22-1": {
   "value": "Financi\u00ebl<span class=\"_ _8\"></span>e verslaggevi<span class=\"_ _8\"></span>ng in economie\u00ebn met<span class=\"_ _8\"></span> <span class=\"ws38\">hyperinflat<span class=\"_ _8\"></span>ie</span>In 2022 kreeg de T<span class=\"_ _8\"></span>urkse econom<span class=\"_ _8\"></span>ie opnieuw t<span class=\"_ _8\"></span>e maken met een <span class=\"ls17 ws20\">hoge<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span></span>in<span class=\"_ _8\"></span>flatie, waardo<span class=\"_ _8\"></span>or de gecumul<span class=\"_ _8\"></span>eerde inflat<span class=\"_ _8\"></span>ie van Turkije ov<span class=\"_ _8\"></span>er drie jaar<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>meer dan 1<span class=\"_ _8\"></span>00% bedroeg.<span class=\"_ _8\"></span> Daardoor w<span class=\"_ _8\"></span>erd het<span class=\"ls0 ws0\"> </span>noodzakelijk o<span class=\"_ _8\"></span>m over te schakele<span class=\"_ _8\"></span>n op de boekhoudkund<span class=\"_ _8\"></span>ige verwer<span class=\"_ _8\"></span>king van hyperinf<span class=\"_ _8\"></span>latie, zoals<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voorges<span class=\"_ _8\"></span>chreven door I<span class=\"_ _8\"></span>AS 29 <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing in economi<span class=\"_ _8\"></span>e\u00ebn met hyperinf<span class=\"_ _8\"></span>latie</span><span class=\"ls0 ws4a\">. IAS </span>29 schrijft<span class=\"_ _8\"></span> voor dat de resultat<span class=\"_ _8\"></span>en van de activ<span class=\"_ _8\"></span>iteiten<span class=\"ls0 ws0\"> </span>va<span class=\"_ _8\"></span>n de ondernemi<span class=\"_ _8\"></span>ng in Turkije ger<span class=\"_ _8\"></span>apporteerd m<span class=\"_ _8\"></span>oeten worden als<span class=\"_ _8\"></span>of deze sterk<span class=\"_ _8\"></span> inflatoir zijn v<span class=\"_ _8\"></span>anaf 1 januari 2<span class=\"_ _8\"></span>022.<span class=\"ls0 ws0\"> </span>Volgens IAS 29 wor<span class=\"_ _8\"></span>den de tegen hist<span class=\"_ _8\"></span>orische kos<span class=\"_ _8\"></span>tprijs gewaar<span class=\"_ _8\"></span>deerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>monetaire act<span class=\"_ _8\"></span>iva en passiva,<span class=\"_ _8\"></span> het eigen verm<span class=\"_ _8\"></span>ogen en de<span class=\"ls0 ws0\"> </span>res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng van dochter<span class=\"_ _8\"></span>ondernemi<span class=\"_ _8\"></span>ngen die actief<span class=\"_ _8\"></span> zijn in economie\u00ebn met<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>hyperinfl<span class=\"_ _8\"></span>atie, aangepast<span class=\"_ _8\"></span> voor wijziginge<span class=\"_ _8\"></span>n in de algemen<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>koopkrac<span class=\"_ _8\"></span>ht van de lokale val<span class=\"_ _8\"></span>uta door toepass<span class=\"_ _8\"></span>ing van een algemene pr<span class=\"_ _8\"></span>ijsindex. Deze her<span class=\"_ _8\"></span>rekende positi<span class=\"_ _8\"></span>es worden gebruikt voor <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>omrek<span class=\"_ _8\"></span>ening in euro te<span class=\"_ _8\"></span>gen de wisselkoer<span class=\"_ _8\"></span>s aan het einde van d<span class=\"_ _8\"></span>e periode. Hier<span class=\"_ _8\"></span>door worden de b<span class=\"_ _8\"></span>alans en de nett<span class=\"_ _8\"></span>oresultate<span class=\"_ _8\"></span>n van<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dochterondernem<span class=\"_ _8\"></span>ingen die act<span class=\"_ _8\"></span>ief zijn i<span class=\"_ _8\"></span>n economie\u00ebn m<span class=\"_ _8\"></span>et hyperinflat<span class=\"_ _8\"></span>ie, vermeld i<span class=\"_ _8\"></span>n termen van de meetee<span class=\"_ _8\"></span>nheid die geldt<span class=\"_ _8\"></span> op het einde va<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> </span><span class=\"ws38\">vers<span class=\"_ _8\"></span>lagperiode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Hyperinflat<span class=\"_ _8\"></span>ie <span class=\"ls0 ws0\"> </span>I<span class=\"ls1f ws9c\">n 2022 kreeg de Tur<span class=\"_ _8\"></span>kse economi<span class=\"_ _8\"></span>e <span class=\"ls17 ws20\">opnieuw <span class=\"_ _9\"></span></span>te m<span class=\"_ _8\"></span>aken met een <span class=\"ls17 ws20\">hoge</span></span> <span class=\"_ _0\"></span><span class=\"ls1f ws9c\">inflat<span class=\"_ _8\"></span>ie, waardoo<span class=\"_ _8\"></span>r de gecumuleer<span class=\"_ _8\"></span>de inflatie v<span class=\"_ _8\"></span>an Turkije over<span class=\"_ _8\"></span> drie jaar me<span class=\"_ _8\"></span>er dan 100% bed<span class=\"_ _8\"></span>roeg. Daardoo<span class=\"_ _8\"></span>r werd het </span>noodzakelijk <span class=\"_ _8\"></span>om over te sc<span class=\"_ _8\"></span>hakelen op de b<span class=\"_ _8\"></span>oekhoudkund<span class=\"_ _8\"></span>ige verwerki<span class=\"_ _8\"></span>ng van hyperinf<span class=\"_ _8\"></span>latie, z<span class=\"_ _8\"></span>oals voorgesc<span class=\"_ _8\"></span>hreven door I<span class=\"_ _8\"></span>AS 29<span class=\"ls0 ws0\"> - </span><span class=\"ff3f\">Fi<span class=\"_ _8\"></span>nanci\u00eble ver<span class=\"_ _8\"></span>slaggevin<span class=\"_ _8\"></span>g in economie<span class=\"_ _8\"></span>\u00ebn met hyper<span class=\"_ _8\"></span>inflatie</span>, van<span class=\"_ _8\"></span>af 1 januari 2022.<span class=\"_ _8\"></span> Het voorna<span class=\"_ _8\"></span>amste beginsel v<span class=\"_ _8\"></span>an IAS 29 is dat <span class=\"_ _8\"></span>de jaarreken<span class=\"_ _8\"></span>ing van een ent<span class=\"_ _8\"></span>iteit die rap<span class=\"_ _8\"></span>porteert in d<span class=\"_ _8\"></span>e valuta van <span class=\"_ _8\"></span>een econ<span class=\"_ _8\"></span>omie met hyper<span class=\"_ _8\"></span>inflatie, mo<span class=\"_ _8\"></span>et worden op<span class=\"_ _8\"></span>gesteld in term<span class=\"_ _8\"></span>en van de meetee<span class=\"_ _8\"></span>nheid die gel<span class=\"_ _8\"></span>dt aan het eind<span class=\"_ _8\"></span>e van de versl<span class=\"_ _8\"></span>agperiode. D<span class=\"_ _8\"></span>aarom worde<span class=\"_ _8\"></span>n de tegen histor<span class=\"_ _8\"></span>ische kost<span class=\"_ _8\"></span>prijs gew<span class=\"_ _8\"></span>aardeerde niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>moneta<span class=\"_ _8\"></span>ire activa en v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>gen, het eigen <span class=\"_ _8\"></span>vermogen en de resultate<span class=\"_ _8\"></span>nrekeningen v<span class=\"_ _8\"></span>an dochterond<span class=\"_ _8\"></span>ernemingen di<span class=\"_ _8\"></span>e actief zijn i<span class=\"_ _8\"></span>n een economie <span class=\"_ _8\"></span>met hyperinf<span class=\"_ _8\"></span>latie,<span class=\"_ _8\"></span> aangepast voor wi<span class=\"_ _8\"></span>jziginge<span class=\"_ _8\"></span>n in de algemene koo<span class=\"_ _8\"></span>pkracht van de l<span class=\"_ _8\"></span>okale valut<span class=\"_ _8\"></span>a door toepassing v<span class=\"_ _8\"></span>an een algemene pr<span class=\"_ _8\"></span>ijsindex. <span class=\"_ _8\"></span>Monetaire pos<span class=\"_ _8\"></span>ten die aan he<span class=\"_ _8\"></span>t einde van de ver<span class=\"_ _8\"></span>slagperio<span class=\"_ _8\"></span>de reeds tegen de m<span class=\"_ _8\"></span>eeteenhei<span class=\"_ _8\"></span>d zijn ge<span class=\"_ _8\"></span>waardeerd,<span class=\"_ _8\"></span> worden niet her<span class=\"_ _8\"></span>berekend.<span class=\"_ _8\"></span> Deze<span class=\"ls0 ws0\"> </span>herberekend<span class=\"_ _8\"></span>e posities word<span class=\"_ _8\"></span>en gebruikt voor<span class=\"_ _8\"></span> de omrekenin<span class=\"_ _8\"></span>g in euro tegen<span class=\"_ _8\"></span> de wisselkoers<span class=\"_ _8\"></span> aan het einde van de per<span class=\"_ _8\"></span>iode.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bijgevolg he<span class=\"_ _8\"></span>eft de Groep in d<span class=\"_ _8\"></span>eze geconsoli<span class=\"_ _8\"></span>deerde jaarr<span class=\"_ _8\"></span>ekening voor h<span class=\"_ _8\"></span>et eerst hyperi<span class=\"_ _8\"></span>nflatieb<span class=\"_ _8\"></span>oekhouding<span class=\"_ _8\"></span> toegepast voor<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>haar<span class=\"_ _8\"></span> Turkse docht<span class=\"_ _8\"></span>erondernemi<span class=\"_ _8\"></span>ng, waarbij <span class=\"_ _8\"></span>de IAS 29<span class=\"ls0 ws0\">-</span>regels<span class=\"_ _8\"></span> als volgt worden toegep<span class=\"_ _8\"></span>ast:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Hyperinflati<span class=\"_ _8\"></span>eboekhoudi<span class=\"_ _8\"></span>ng werd toege<span class=\"_ _8\"></span>past vanaf 1 jan<span class=\"_ _8\"></span>uari 2022;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Niet</span>-<span class=\"ls1f ws9c\">monetair<span class=\"_ _8\"></span>e activa en pass<span class=\"_ _8\"></span>iva gewaardeer<span class=\"_ _8\"></span>d tegen histor<span class=\"_ _8\"></span>ische kostprij<span class=\"_ _8\"></span>s (bv. mater<span class=\"_ _8\"></span>i\u00eble vaste activ<span class=\"_ _8\"></span>a, immateri\u00ebl<span class=\"_ _8\"></span>e activa, good<span class=\"_ _8\"></span>will</span>,<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ls1f ws9c\">enz.) en het eigen ver<span class=\"_ _8\"></span>mogen van Turk<span class=\"_ _8\"></span>ije werden </span></span>aangepast aa<span class=\"_ _8\"></span>n de hand van de of<span class=\"_ _8\"></span>fici\u00eble c<span class=\"_ _8\"></span>onsumptie in<span class=\"_ _8\"></span>dex die door het<span class=\"_ _8\"></span> Turkse burea<span class=\"_ _8\"></span>u voor statis<span class=\"_ _8\"></span>tiek TUIK i<span class=\"_ _8\"></span>s gepubliceer<span class=\"_ _8\"></span>d. De h<span class=\"ws38\">yperinf<span class=\"_ _8\"></span>latie<span class=\"ls0 ws0\">-</span></span>effect<span class=\"_ _8\"></span>en als gevolg <span class=\"_ _8\"></span>van wijzigin<span class=\"_ _8\"></span>gen in de algemene koo<span class=\"_ _8\"></span>pkracht tot 31 december<span class=\"_ _8\"></span> 2021 werden gerapport<span class=\"_ _8\"></span>eerd in de overgedr<span class=\"_ _8\"></span>agen resultate<span class=\"_ _8\"></span>n, de effecten van wi<span class=\"_ _8\"></span>jzigingen in de algem<span class=\"_ _8\"></span>ene koopkracht<span class=\"_ _8\"></span> vanaf 1 janu<span class=\"_ _8\"></span>ari 2022 worden<span class=\"_ _8\"></span> gerapporteer<span class=\"_ _8\"></span>d via de resultat<span class=\"_ _8\"></span>enrekening i<span class=\"_ _8\"></span>n de netto financ<span class=\"_ _8\"></span>i\u00eble kosten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>De impact in 20<span class=\"_ _8\"></span>22 bedroeg 9,<span class=\"_ _8\"></span>7 miljoen <span class=\"ws38\">\u20ac.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>De consum<span class=\"_ _8\"></span>ptie index<span class=\"_ _8\"></span> op 31 december 20<span class=\"_ _8\"></span>22 bedroeg 1.128,<span class=\"_ _8\"></span>45, wat ee<span class=\"_ _8\"></span>n stijging van 64<span class=\"_ _8\"></span>% ten opzichte<span class=\"_ _8\"></span> van 31 december<span class=\"_ _8\"></span> 2021 betekent<span class=\"_ _8\"></span>;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws42\">De resultatenr<span class=\"_ _8\"></span>ekening wordt<span class=\"_ _8\"></span> aan het einde van elke v<span class=\"_ _8\"></span>erslagper<span class=\"_ _8\"></span>iode aangepast aa<span class=\"_ _8\"></span>n de hand van de wij<span class=\"_ _8\"></span>ziging van de algem<span class=\"_ _8\"></span>ene prij</span>s<span class=\"_ _8\"></span><span class=\"ls1f ws42\">index en wordt om<span class=\"_ _8\"></span>gerekend tegen d<span class=\"_ _8\"></span>e slotkoers van </span></span>elke periode (i<span class=\"_ _8\"></span>n plaats van de<span class=\"_ _8\"></span> gemiddelde koer<span class=\"_ _8\"></span>s voor niet<span class=\"ls0 ws0\">-</span>h<span class=\"_ _8\"></span>yperinflatoir<span class=\"_ _8\"></span>e economie\u00eb<span class=\"_ _8\"></span>n). De impact in 2<span class=\"_ _8\"></span>022 bedroeg 0,<span class=\"_ _8\"></span>4 miljoen \u20ac<span class=\"ls0 ws0\">; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De resultatenr<span class=\"_ _8\"></span>ekening en de bal<span class=\"_ _8\"></span>ans van het vorig<span class=\"_ _8\"></span>e jaar zijn niet aa<span class=\"_ _8\"></span>ngepast.<span class=\"_ _8\"></span></span> </span>In <span class=\"ws3e\">2022 verteg<span class=\"_ _8\"></span>enwoordigden <span class=\"_ _8\"></span>de Turkse activ<span class=\"_ _8\"></span>iteiten 12,2% v<span class=\"_ _8\"></span>an de totale o<span class=\"_ _8\"></span>mzet van de Groep u<span class=\"_ _8\"></span>it be\u00ebindigde ac<span class=\"_ _8\"></span>tiviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De impact van hyper<span class=\"_ _8\"></span>inflatie op<span class=\"_ _8\"></span> de voor verkoop aa<span class=\"_ _8\"></span>ngehouden nett<span class=\"_ _8\"></span>o activa ter waar<span class=\"_ _8\"></span>de van 404,<span class=\"ls0 ws0\">4 <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en \u20ac bedraagt 2<span class=\"_ _8\"></span>9,0 miljoen \u20ac. Zoal<span class=\"_ _8\"></span>s hierboven aan<span class=\"_ _8\"></span>gegeven leid<span class=\"_ _8\"></span>de dit daaropvo<span class=\"_ _8\"></span>lgend tot<span class=\"_ _8\"></span> een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering op goo<span class=\"_ _8\"></span>dwill van de T<span class=\"_ _8\"></span>urkse business<span class=\"_ _8\"></span> van 33,2 miljo<span class=\"_ _8\"></span>en \u20ac.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__24": {
   "value": "Dochteronde<span class=\"_ _1\"></span>rnemingen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Dochter<span class=\"wsbe\">onder<span class=\"_ _8\"></span>nemingen zij<span class=\"_ _8\"></span>n ondernemin<span class=\"_ _8\"></span>gen waarover d<span class=\"_ _8\"></span>e Groep contro<span class=\"_ _8\"></span>le heeft.<span class=\"_ _8\"></span> Controle bestaat<span class=\"_ _8\"></span> in de bloots<span class=\"_ _8\"></span>telling aan of<span class=\"_ _8\"></span> de rechten op var<span class=\"_ _8\"></span>iabele ink<span class=\"_ _8\"></span>omsten uit h<span class=\"_ _8\"></span>aar relatie m<span class=\"_ _8\"></span>et de </span>dochteronder<span class=\"_ _8\"></span>nemingen en de m<span class=\"_ _8\"></span>ogelijkheid o<span class=\"_ _8\"></span>m deze inkomsten t<span class=\"_ _8\"></span>e be\u00efnvloeden d<span class=\"_ _8\"></span>oor zijn macht over dez<span class=\"_ _8\"></span>e dochteron<span class=\"_ _8\"></span>dernemingen. Doc<span class=\"_ _8\"></span>hteronder<span class=\"_ _8\"></span>nemingen worde<span class=\"_ _8\"></span>n volledig gec<span class=\"_ _8\"></span>onsolideerd vanaf<span class=\"_ _8\"></span> de datum waarop de c<span class=\"_ _8\"></span>ontrole wordt<span class=\"_ _8\"></span> overgedragen aa<span class=\"_ _8\"></span>n de Groep. Ze word<span class=\"_ _8\"></span>en niet lang<span class=\"_ _8\"></span>er geconsoli<span class=\"_ _8\"></span>deerd vanaf de <span class=\"_ _8\"></span>datum waarop de c<span class=\"_ _8\"></span>ontrole eindi<span class=\"_ _8\"></span>gt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overnamemet<span class=\"_ _8\"></span>hode wordt gebru<span class=\"_ _8\"></span>ikt om verslag uit<span class=\"_ _8\"></span> te brengen over<span class=\"_ _8\"></span> de overname van d<span class=\"_ _8\"></span>ochteronder<span class=\"_ _8\"></span>nemingen door d<span class=\"_ _8\"></span>e Groep. De vergoed<span class=\"_ _8\"></span>ing van een overnam<span class=\"_ _8\"></span>e van een docht<span class=\"_ _8\"></span>erondernemin<span class=\"_ _8\"></span>g betreft de re<span class=\"_ _8\"></span>\u00eble waarde van d<span class=\"_ _8\"></span>e overgenome<span class=\"_ _8\"></span>n activa, de aa<span class=\"_ _8\"></span>ngegane verpli<span class=\"_ _8\"></span>chtingen en de<span class=\"_ _8\"></span> uitgegeven ei<span class=\"_ _8\"></span>gen vermoge<span class=\"_ _8\"></span>n instrumente<span class=\"_ _8\"></span>n door de Groep.<span class=\"_ _8\"></span> De vergoedi<span class=\"_ _8\"></span>ng van de over<span class=\"_ _8\"></span>name omvat de<span class=\"_ _8\"></span> re\u00eble waarde v<span class=\"_ _8\"></span>an alle activa of<span class=\"_ _8\"></span> verplichting<span class=\"_ _8\"></span>en voortvlo<span class=\"_ _8\"></span>eiend uit een vo<span class=\"_ _8\"></span>orwaardelijk<span class=\"_ _8\"></span>e vergoeding.<span class=\"_ _8\"></span> Kosten gerel<span class=\"_ _8\"></span>ateerd aan de ov<span class=\"_ _8\"></span>ername worde<span class=\"_ _8\"></span>n opgenomen in de<span class=\"_ _8\"></span> resultatenr<span class=\"_ _8\"></span>ekening op het m<span class=\"ls1f ws36\">oment dat ze zic<span class=\"_ _8\"></span>h voordoen. Ident<span class=\"_ _8\"></span>ificeerbar<span class=\"_ _8\"></span>e overgenomen ac<span class=\"_ _8\"></span>tiva, aangegan<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen en voorwaar<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>plichtingen i<span class=\"_ _8\"></span>n een bedr<span class=\"_ _8\"></span>ijfscombi<span class=\"_ _8\"></span>natie worden in<span class=\"_ _8\"></span>itieel gewaar<span class=\"_ _8\"></span>deerd tege<span class=\"_ _8\"></span>n </span>de re\u00eble waarde op de overna<span class=\"_ _8\"></span>medatum. Bij elke indiv<span class=\"_ _8\"></span>iduele overn<span class=\"_ _8\"></span>ame neemt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de Groep elk minderheids<span class=\"_ _8\"></span>belang op van de ov<span class=\"_ _8\"></span>ergenomen partij<span class=\"_ _8\"></span> tegen de re\u00eble waarde<span class=\"_ _8\"></span> of tegen het evenredig<span class=\"_ _8\"></span>e deel van het minder<span class=\"_ _8\"></span>heidsbela<span class=\"_ _8\"></span>ng van de netto ac<span class=\"_ _8\"></span>tiva van de over<span class=\"_ _8\"></span>genomen part<span class=\"_ _8\"></span>ij.<span class=\"ls0 ws0\"> </span>Het deel van de over<span class=\"_ _8\"></span>nameprijs<span class=\"_ _8\"></span> voor een minderheids<span class=\"_ _8\"></span>belang in de over<span class=\"_ _8\"></span>genomen entit<span class=\"_ _8\"></span>eit dat hoger is da<span class=\"_ _8\"></span>n de re\u00eble waarde van het<span class=\"_ _8\"></span> aandeel van de ver<span class=\"_ _8\"></span>worven identi<span class=\"_ _8\"></span>ficeerbare net<span class=\"_ _8\"></span>to activa van<span class=\"_ _8\"></span> de Groep op de aankoop<span class=\"_ _8\"></span>datum van enig ree<span class=\"_ _8\"></span>ds bestaand aand<span class=\"_ _8\"></span>elenbelang<span class=\"_ _8\"></span> in de overgenomen on<span class=\"_ _8\"></span>derneming wor<span class=\"_ _8\"></span>dt opgenomen al<span class=\"_ _8\"></span>s goodwill<span class=\"_ _8\"></span>. Indien deze la<span class=\"_ _8\"></span>ger is dan de re\u00eble wa<span class=\"_ _8\"></span>arde van de netto activa va<span class=\"_ _8\"></span>n de dochteron<span class=\"_ _8\"></span>derneming, i<span class=\"_ _8\"></span>n het geval van een voor<span class=\"_ _8\"></span>delige koop, w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil direct opg<span class=\"_ _8\"></span>enomen in de resu<span class=\"_ _8\"></span>l<span class=\"ws38\">tat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Alle transact<span class=\"_ _8\"></span>ies tussen gr<span class=\"_ _8\"></span>oepsondernem<span class=\"_ _8\"></span>ingen, balans<span class=\"_ _8\"></span>en en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>de winsten <span class=\"_ _8\"></span>op transacties<span class=\"_ _8\"></span> binnen de Gro<span class=\"_ _8\"></span>ep worden ge\u00eb<span class=\"_ _8\"></span>limineerd.<span class=\"_ _8\"></span> Niet<span class=\"ls0 ws0\">-</span><span class=\"ws43\">gereal<span class=\"_ _8\"></span>iseerde verliez<span class=\"_ _8\"></span>en worden eveneen<span class=\"_ _8\"></span>s </span>ge\u00eblimineer<span class=\"_ _8\"></span>d, maar beschou<span class=\"_ _8\"></span>wd als een indic<span class=\"_ _8\"></span>atie voor een moge<span class=\"_ _8\"></span>lijke bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>ermindering v<span class=\"_ _8\"></span>an het overgen<span class=\"_ _8\"></span>omen actief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__25": {
   "value": "Transacties m<span class=\"_ _8\"></span>et minderhei<span class=\"_ _8\"></span>dsbelange<span class=\"ls0 ws0\">n </span>De Groep behand<span class=\"_ _8\"></span>elt de transact<span class=\"_ _8\"></span>ies met minder<span class=\"_ _8\"></span>heidsbelange<span class=\"_ _8\"></span>n als transact<span class=\"_ _8\"></span>ies met aandee<span class=\"_ _8\"></span>lhouders van de G<span class=\"_ _8\"></span>roep. Voor aank<span class=\"_ _8\"></span>open<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van minderheids<span class=\"_ _8\"></span>belangen wor<span class=\"_ _8\"></span>dt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e vergoeding di<span class=\"_ _8\"></span>e betaald werd <span class=\"_ _8\"></span>en het releva<span class=\"_ _8\"></span>nte verworve<span class=\"_ _8\"></span>n aandeel van <span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> </span>boekwaarde van de n<span class=\"_ _8\"></span>etto activa <span class=\"_ _8\"></span>van de dochter<span class=\"_ _8\"></span>onderneming o<span class=\"_ _8\"></span>pgenomen in h<span class=\"_ _8\"></span>et eigen verm<span class=\"_ _8\"></span>ogen. Winste<span class=\"_ _8\"></span>n en verlieze<span class=\"_ _8\"></span>n uit de<span class=\"ls0 ws0\"> </span>verkoop <span class=\"_ _8\"></span>van minderhei<span class=\"_ _8\"></span>dsbelangen wo<span class=\"_ _8\"></span>rden ook opge<span class=\"_ _8\"></span>nomen in het eige<span class=\"_ _8\"></span>n vermogen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de Gr<span class=\"_ _8\"></span>oep niet langer <span class=\"_ _8\"></span>controle of e<span class=\"_ _8\"></span>en invloed van <span class=\"_ _8\"></span>beteken<span class=\"_ _8\"></span>is heeft, wor<span class=\"_ _8\"></span>dt een eventu<span class=\"_ _8\"></span>eel resterend b<span class=\"_ _8\"></span>elang in de e<span class=\"_ _8\"></span>ntiteit<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f wsd2\">gewaardeer<span class=\"_ _8\"></span>d tegen de re\u00ebl<span class=\"_ _8\"></span>e waarde erva<span class=\"_ _8\"></span>n en wordt de v<span class=\"_ _8\"></span>eranderin<span class=\"_ _8\"></span>g </span></span>van boekwaard<span class=\"_ _8\"></span>e opgenomen als winst of<span class=\"_ _8\"></span> verlies. De re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waar<span class=\"_ _8\"></span>de is de initi\u00eble boekw<span class=\"_ _8\"></span>aarde voor het boek<span class=\"_ _8\"></span>en van het behouden bel<span class=\"_ _8\"></span>ang<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als een geassoci<span class=\"_ _8\"></span>eerd bedrijf<span class=\"_ _8\"></span>, joint venture of f<span class=\"_ _8\"></span>inancieel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>actief. Daar<span class=\"_ _8\"></span>naast worden a<span class=\"_ _8\"></span>lle voorheen o<span class=\"_ _8\"></span>pgenomen be<span class=\"_ _8\"></span>dragen in de ov<span class=\"_ _8\"></span>erige gereal<span class=\"_ _8\"></span>iseerde en niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerea<span class=\"_ _8\"></span>liseerde re<span class=\"_ _8\"></span>sultaten van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>di<span class=\"_ _8\"></span>e entiteit opg<span class=\"_ _8\"></span>enomen alsof<span class=\"_ _8\"></span> de Groep zic<span class=\"_ _8\"></span>h direct van de desbetreff<span class=\"_ _8\"></span>ende activa of<span class=\"_ _8\"></span> verplicht<span class=\"_ _8\"></span>ingen heef<span class=\"_ _8\"></span>t ontdaan. Dit<span class=\"_ _8\"></span> kan beteke<span class=\"_ _8\"></span>nen<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>dat d<span class=\"_ _8\"></span>e bedragen di<span class=\"_ _8\"></span>e voorheen <span class=\"_ _8\"></span>opgenomen w<span class=\"_ _8\"></span>erden als over<span class=\"_ _8\"></span>ige gerea<span class=\"_ _8\"></span>liseerde en ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>gere<span class=\"_ _8\"></span>aliseerd<span class=\"_ _8\"></span>e resultaten geherclassi<span class=\"_ _8\"></span>ficeerd<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wor<span class=\"_ _8\"></span>den in winst of verl<span class=\"_ _8\"></span>ies<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__133-1": {
   "value": "7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Immateri\u00eble activa <span class=\"ls0 ws0\"> </span></span>Een immaterie<span class=\"_ _8\"></span>el actief wordt<span class=\"_ _8\"></span> opgenomen <span class=\"_ _8\"></span>in de balans w<span class=\"_ _8\"></span>anneer er aan d<span class=\"_ _8\"></span>e volgende v<span class=\"_ _8\"></span>oorwaarden <span class=\"_ _8\"></span>wordt voldaan:<span class=\"_ _8\"></span> (1) het ac<span class=\"_ _8\"></span>tief is id<span class=\"_ _8\"></span>entificeerb<span class=\"_ _8\"></span>aar, d.w.z<span class=\"_ _8\"></span>. ofwel afsch<span class=\"_ _8\"></span>eidbaar (als <span class=\"_ _8\"></span>het kan worde<span class=\"_ _8\"></span>n verkocht, over<span class=\"_ _8\"></span>gedragen, in <span class=\"_ _8\"></span>licentie gegev<span class=\"_ _8\"></span>en) of voortvl<span class=\"_ _8\"></span>oeit uit cont<span class=\"_ _8\"></span>ractuele of ander<span class=\"_ _8\"></span>e juridisch<span class=\"_ _8\"></span>e rechten; (2)<span class=\"_ _8\"></span> het is waarschijn<span class=\"_ _8\"></span>lijk dat de verw<span class=\"_ _8\"></span>achte to<span class=\"ws3d\">ekom<span class=\"_ _8\"></span>stige economis<span class=\"_ _8\"></span>che voordelen die<span class=\"_ _8\"></span> </span>kunnen worde<span class=\"_ _8\"></span>n toegerekend <span class=\"_ _8\"></span>aan het actief<span class=\"_ _8\"></span> naar de Groep<span class=\"_ _8\"></span> zullen vloei<span class=\"_ _8\"></span>en; (3) de Gro<span class=\"_ _8\"></span>ep heeft zegge<span class=\"_ _8\"></span>nschap <span class=\"_ _8\"></span>over het actief<span class=\"_ _8\"></span>; en (4) de kost<span class=\"_ _8\"></span>prijs van het<span class=\"_ _8\"></span> actief kan op e<span class=\"_ _8\"></span>en betrouwbar<span class=\"_ _8\"></span>e wijze worden bepaal<span class=\"_ _8\"></span>d<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,7  De daling tijd<span class=\"_ _8\"></span>ens de periode i<span class=\"_ _8\"></span>s voornameli<span class=\"_ _8\"></span>jk gerelateer<span class=\"_ _8\"></span>d aan de transfer v<span class=\"_ _8\"></span>an be\u00ebindigd<span class=\"_ _8\"></span>e activiteit na<span class=\"_ _8\"></span>ar vaste activa a<span class=\"_ _8\"></span>angehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Merken in 2021<span class=\"_ _8\"></span> vertegenwoor<span class=\"_ _8\"></span>digden de kapit<span class=\"_ _8\"></span>alisatie van som<span class=\"_ _8\"></span>mige van de merk<span class=\"_ _8\"></span>en die zijn ver<span class=\"_ _8\"></span>worven door de over<span class=\"_ _8\"></span>names van Gr<span class=\"_ _8\"></span>upo Mabe en O<span class=\"_ _8\"></span>ntex Brazili\u00eb.<span class=\"_ _8\"></span> De bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>ering opgenomen in 202<span class=\"_ _8\"></span>1 was voorname<span class=\"_ _8\"></span>lijk het ge<span class=\"_ _8\"></span>volg van de test<span class=\"_ _8\"></span> op bijzondere w<span class=\"_ _8\"></span>aardevermin<span class=\"_ _8\"></span>dering die wer<span class=\"_ _8\"></span>d uitgevoerd voor<span class=\"_ _8\"></span> de Brazil<span class=\"_ _8\"></span>iaanse activ<span class=\"_ _8\"></span>iteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Geactiveerde I<span class=\"_ _8\"></span>T<span class=\"ls0 ws0\">-</span>implement<span class=\"_ _8\"></span>atiekosten vert<span class=\"_ _8\"></span>egenwoord<span class=\"_ _8\"></span>igen intern ont<span class=\"_ _8\"></span>wikkelde en ext<span class=\"_ _8\"></span>ern ingekochte s<span class=\"_ _8\"></span>oftware voor<span class=\"_ _8\"></span> eigen gebru<span class=\"_ _8\"></span>ik. <span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering <span class=\"ws38\">erkend<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>in <span class=\"_ _8\"></span>2022<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">is </span></span>voor<span class=\"_ _8\"></span>namelijk <span class=\"_ _9\"></span>het <span class=\"_ _8\"></span></span>resultaat<span class=\"_ _8\"></span> van de test<span class=\"_ _8\"></span> op bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>eringen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">uitgevo</span>erd op de <span class=\"ls0 ws0\">Russische <span class=\"_ _9\"></span></span>activiteiten, zie <span class=\"_ _8\"></span>hieronder voo<span class=\"_ _8\"></span>r meer informat<span class=\"_ _8\"></span>ie.<span class=\"ls0 ws0\"> </span>De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac Voor<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Er waren geen im<span class=\"_ _8\"></span>materi\u00eble act<span class=\"_ _8\"></span>iva in pand gegev<span class=\"_ _8\"></span>en in het kader van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n.<span class=\"fc1 ls0 ws0\">  </span>7.9.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Goodwill </span>Historiek Op het einde van 2<span class=\"_ _8\"></span>010 werd Ont<span class=\"_ _8\"></span>ex overgenome<span class=\"_ _8\"></span>n van Candover<span class=\"_ _8\"></span> door Goldman Sac<span class=\"_ _8\"></span>hs Capit<span class=\"_ _8\"></span>al Partners en TP<span class=\"_ _8\"></span>G Capital,<span class=\"_ _8\"></span> waarbij<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>beide partije<span class=\"_ _8\"></span>n 50% van de a<span class=\"_ _8\"></span>andelen in de <span class=\"_ _8\"></span>nieuwe top<span class=\"ls0 ws0\">-</span>holdingvenno<span class=\"_ _8\"></span>otschap va<span class=\"_ _8\"></span>n Ontex aanhield<span class=\"_ _8\"></span>en. Op het mom<span class=\"_ _8\"></span>ent van deze<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ov<span class=\"_ _8\"></span>ername was het net<span class=\"_ _8\"></span>to<span class=\"ls0 ws0\">-</span>actief v<span class=\"_ _8\"></span>an Ontex negat<span class=\"_ _8\"></span>ief, wat in de erk<span class=\"_ _8\"></span>enning van een g<span class=\"_ _8\"></span>oodwill resulte<span class=\"_ _8\"></span>erde voor een be<span class=\"_ _8\"></span>drag van 841,5<span class=\"ls0 ws0\"> </span>milj<span class=\"_ _8\"></span>oen \u20ac.<span class=\"ls0 ws0\"> </span>In 2013 heeft Ont<span class=\"_ _8\"></span>ex Serenity,<span class=\"_ _8\"></span> een bedrijf act<span class=\"_ _8\"></span>ief op de markt v<span class=\"_ _8\"></span>oor incontinent<span class=\"_ _8\"></span>ieproducten <span class=\"_ _8\"></span>voor volwasse<span class=\"_ _8\"></span>nen in Itali\u00eb, ov<span class=\"_ _8\"></span>ergeno<span class=\"ws38\">men.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> D</span></span>eze overnam<span class=\"_ _8\"></span>e resulteer<span class=\"_ _8\"></span>de in de opname van een g<span class=\"_ _8\"></span>oodwill van 18,6 miljo<span class=\"_ _8\"></span>en \u20ac.<span class=\"ls0 ws0\"> </span>In februari 20<span class=\"_ _8\"></span>16 heeft O<span class=\"_ _8\"></span>ntex Grupo Mabe,<span class=\"_ _8\"></span> een toonaang<span class=\"_ _8\"></span>evende Mexic<span class=\"_ _8\"></span>aanse produce<span class=\"_ _8\"></span>nt van persoonli<span class=\"_ _8\"></span>jke hygi\u00ebne<span class=\"ls0 ws0\"> </span>w<span class=\"_ _8\"></span>egwerppr<span class=\"_ _8\"></span>oducten, overg<span class=\"_ _8\"></span>enomen. Deze b<span class=\"_ _8\"></span>elangrijk<span class=\"_ _8\"></span>e overname result<span class=\"_ _8\"></span>eerde in de <span class=\"ws3e\">opname va<span class=\"_ _8\"></span>n een goodwill <span class=\"_ _8\"></span>van 236,1 miljo<span class=\"_ _8\"></span>en \u20ac,<span class=\"ls0 ws0\"> </span>wat in Me<span class=\"_ _8\"></span>xicaanse peso <span class=\"_ _8\"></span>en Amerikaans<span class=\"_ _8\"></span>e dollar werd ui<span class=\"_ _8\"></span>tgedrukt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>In maart 2017 heeft O<span class=\"_ _8\"></span>ntex de overname volt<span class=\"_ _8\"></span>ooid van de persoon<span class=\"_ _8\"></span>lijke hygi\u00ebne act<span class=\"_ _8\"></span>iviteit van H<span class=\"_ _8\"></span>ypermarcas<span class=\"_ _8\"></span> (hernoemd naar \u201cOnt<span class=\"_ _8\"></span>ex<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ws154\">Brazil\u201d). Dit resulteerde</span> </span>in een g<span class=\"_ _8\"></span>oodwill van 128,<span class=\"_ _8\"></span>3 miljoen \u20ac, wat in Brazilia<span class=\"_ _8\"></span>anse real werd <span class=\"_ _8\"></span>uitgedrukt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>desinvesterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de ac<span class=\"_ _8\"></span><span class=\"ls20 ws39\">tiviteiten<span class=\"_ _8\"></span> </span>in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>De \"Emergin<span class=\"_ _8\"></span>g Markets\" w<span class=\"_ _8\"></span>orden voornam<span class=\"_ _8\"></span>elijk gedrev<span class=\"_ _8\"></span>en door eigen m<span class=\"_ _8\"></span>erken en omvat<span class=\"_ _8\"></span>ten in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en Zuid<span class=\"ls0 ws0\">-Am<span class=\"_ _8\"></span>erikaanse <span class=\"_ _8\"></span></span>activitei<span class=\"_ _8\"></span>ten, alsook di<span class=\"_ _8\"></span>e in het Midden<span class=\"ls0 ws0\">-</span>Oo<span class=\"_ _8\"></span>sten en Afrika.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als gevolg van dez<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he evaluat<span class=\"_ _8\"></span>ie, werd 170,6 m<span class=\"_ _8\"></span>iljoen \u20ac good<span class=\"_ _8\"></span>will geherc<span class=\"_ _8\"></span>lassificee<span class=\"_ _8\"></span>rd naar activa aan<span class=\"_ _8\"></span>gehouden voor ver<span class=\"_ _8\"></span>koop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bijzondere waardeverminderi<span class=\"_ _1\"></span>ng op goodwill<span class=\"ws0\"> </span>Gezien de ver<span class=\"_ _8\"></span>nieuwde strat<span class=\"_ _8\"></span>egie van de Gr<span class=\"_ _8\"></span>oep om haar acti<span class=\"_ _8\"></span>viteiten te <span class=\"_ _8\"></span>herori\u00ebntere<span class=\"_ _8\"></span>n op Europa <span class=\"_ _8\"></span>en Noord<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>Amerika, heef<span class=\"_ _8\"></span>t de<span class=\"ls0 ws0\"> </span>Groep de kasstroomg<span class=\"_ _8\"></span>enererende e<span class=\"_ _8\"></span>enheden herzie<span class=\"_ _8\"></span>n en de volgend<span class=\"_ _8\"></span>e kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heden bepaald <span class=\"_ _8\"></span>met het oog op<span class=\"_ _8\"></span> de testen voor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ng op goodwill.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>Jaarlijkse tes<span class=\"_ _8\"></span>ten voor bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminder<span class=\"_ _8\"></span>ingen worde<span class=\"_ _8\"></span>n in de loop van het<span class=\"_ _8\"></span> vierde kwart<span class=\"_ _8\"></span>aal uitgev<span class=\"_ _8\"></span>oerd voor all<span class=\"_ _8\"></span>e KGE\u2019s.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Deze analyses vergel<span class=\"_ _8\"></span>ijken de boek<span class=\"_ _8\"></span>waarde van elk<span class=\"_ _8\"></span>e KGE met de realiseerb<span class=\"_ _8\"></span>are waarde v<span class=\"_ _8\"></span>an de KGE\u2019s ber<span class=\"_ _8\"></span>ekend op basi<span class=\"_ _8\"></span>s van een<span class=\"ls0 ws0\"> </span>\u2018discount<span class=\"_ _8\"></span>ed cash flow\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>model. Indie<span class=\"_ _8\"></span>n de realis<span class=\"_ _8\"></span>eerbare waar<span class=\"_ _8\"></span>de lager is da<span class=\"_ _8\"></span>n de boekwaar<span class=\"_ _8\"></span>de van de KG<span class=\"_ _8\"></span>E, wordt er onmi<span class=\"_ _8\"></span>ddellijk een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bijzond<span class=\"_ _8\"></span>er waardeverm<span class=\"_ _8\"></span>inderingsver<span class=\"_ _8\"></span>lies opgenom<span class=\"_ _8\"></span>en in de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Omwille van <span class=\"ls1f ws41\">de hu<span class=\"_ _8\"></span>idige econ<span class=\"_ _8\"></span>omische prest<span class=\"_ _8\"></span>aties van<span class=\"_ _8\"></span> de Groep en de v<span class=\"_ _8\"></span>ernieuwde str<span class=\"_ _8\"></span>ategie heeft<span class=\"_ _8\"></span> de Groep i<span class=\"_ _8\"></span>n de loop v<span class=\"_ _8\"></span>an 2022 vaker<span class=\"_ _8\"></span> een test op bi<span class=\"_ _8\"></span>jzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing uitgev<span class=\"_ _8\"></span>oerd. </span>Uit de test uitg<span class=\"_ _8\"></span>evoerd in het e<span class=\"_ _8\"></span>erste halfjaar<span class=\"_ _8\"></span> van 2022 is ge<span class=\"_ _8\"></span>bleken dat e<span class=\"_ _8\"></span>en bijzonder<span class=\"_ _8\"></span> waardevermi<span class=\"_ _8\"></span>nderingsverl<span class=\"_ _8\"></span>ies moest<span class=\"_ _8\"></span> worden opgenom<span class=\"_ _8\"></span>en op de KGE \"<span class=\"_ _8\"></span><span class=\"ws38\">Rusland<span class=\"_ _8\"></span><span class=\"ls20 ws39\">\".<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>De testen uitgevoer<span class=\"_ _8\"></span>d <span class=\"ls17 ws20\">op </span>jaareinde too<span class=\"_ _8\"></span>nden aan dat ge<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering diende er<span class=\"_ _8\"></span>kend te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De beoordeling<span class=\"_ _8\"></span>en en schatting<span class=\"_ _8\"></span>en beschouwd <span class=\"_ _8\"></span>in het kader van de t<span class=\"_ _8\"></span>est op bijzond<span class=\"_ _8\"></span>ere waardever<span class=\"_ _8\"></span>minderingen w<span class=\"_ _8\"></span>orden beschr<span class=\"_ _8\"></span>even<span class=\"ls0 ws0\"> </span>in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.4.<span class=\"ls0 ws0\"> </span>Goodwill was a<span class=\"_ _8\"></span>ls volgt aan de <span class=\"_ _8\"></span>KGE\u2019s toegewez<span class=\"_ _8\"></span>en op 31 december:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Europa 743,1 818,0 Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 205,1 Noord-<span class=\"ls47 ws138\">Amerika</span> 54,9 n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 16,7 Goodwill toegewezen aan KGE'<span class=\"_ _8\"></span>s 797,9 1.039,9 Zoals hierbove<span class=\"_ _8\"></span>n vermeld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">resulteer<span class=\"_ _8\"></span>de <span class=\"_ _9\"></span></span>de test van halfjaar 2<span class=\"_ _8\"></span>022 tot de opname van een bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverlies van 84,<span class=\"_ _8\"></span>1 miljoen \u20ac op de KGE \"Ruslan<span class=\"_ _8\"></span>d\", waar<span class=\"_ _8\"></span>in de herziene strategie en pr<span class=\"_ _8\"></span>ognoses tot uit<span class=\"_ _8\"></span>ing komen. Het<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsv<span class=\"_ _8\"></span>erlies van 84,1 m<span class=\"_ _8\"></span>iljoen \u20ac is volle<span class=\"_ _8\"></span>dig toegeweze<span class=\"_ _8\"></span>n aan de goodwil<span class=\"_ _8\"></span>l.<span class=\"ls0 ws0\"> </span>De realiseerb<span class=\"_ _8\"></span>are waarde van een kasst<span class=\"_ _8\"></span>roomgener<span class=\"_ _8\"></span>erende eenheid wor<span class=\"_ _8\"></span>dt bepaald op basi<span class=\"_ _8\"></span>s van berekeninge<span class=\"_ _8\"></span>n van de <span class=\"_ _3a\"> </span><span class=\"fs2 fcb ls1f ws155\">bedrijfs<span class=\"_ _8\"></span>waarde. Deze ber<span class=\"_ _8\"></span>ekeningen zijn ge<span class=\"_ _8\"></span>baseerd op </span>kasstroomvo<span class=\"_ _8\"></span>orspellin<span class=\"_ _8\"></span>gen v\u00f3\u00f3r belasti<span class=\"_ _8\"></span>ngen (opgem<span class=\"_ _8\"></span>aakt in \u20ac) <span class=\"fs2 fcb ls1f ws3f\">gebruikmakend van bas<span class=\"_ _8\"></span>isparamet<span class=\"_ _8\"></span>ers van het geco<span class=\"_ _8\"></span>nsolideerde f<span class=\"_ _8\"></span>inancieel bud<span class=\"_ _8\"></span>get dat goedgek<span class=\"_ _8\"></span>eurd werd door d<span class=\"_ _8\"></span>e Raad van Best<span class=\"_ _8\"></span>uur</span> van Ontex en <span class=\"_ _8\"></span>het strategisc<span class=\"_ _8\"></span>h plan van de<span class=\"_ _8\"></span> Groep tot 202<span class=\"_ _8\"></span>5. Kasstr<span class=\"_ _8\"></span>omen <span class=\"ws50\">in 2026<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">worde<span class=\"_ _8\"></span>n </span></span>b<span class=\"_ _8\"></span>epaald op bas<span class=\"_ _8\"></span>is van de gem<span class=\"_ _8\"></span>iddelde gro<span class=\"_ _8\"></span>ei in het st<span class=\"_ _8\"></span>rategisch pl<span class=\"_ _8\"></span>an tot 2025<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws50\">Kasstromen n<span class=\"_ _8\"></span>a de periode </span>van vier jaar w<span class=\"_ _8\"></span>orden ge\u00ebxtrap<span class=\"_ _8\"></span>oleerd met een<span class=\"_ _8\"></span> geschatte gr<span class=\"_ _8\"></span>oei van 2,0% vo<span class=\"_ _8\"></span>or zowel <span class=\"ls0 ws0\">\u201cEurop</span><span class=\"ws38\">a\u201d<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als \u201cNoord<span class=\"ls0 ws0\">-Amerika\u201d. </span></span>De belangrijk<span class=\"_ _8\"></span>ste veronderst<span class=\"_ _8\"></span>ellingen voor<span class=\"_ _8\"></span> de berekenin<span class=\"_ _8\"></span>gen van de bedrijf<span class=\"_ _8\"></span>swaarde en die <span class=\"_ _8\"></span>gebruikt wor<span class=\"_ _8\"></span>den om de realis<span class=\"_ _8\"></span>eerbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wa<span class=\"_ _8\"></span>arde te bepale<span class=\"_ _8\"></span>n omvatten de dis<span class=\"_ _8\"></span>conteringsv<span class=\"_ _8\"></span>oeten, verwac<span class=\"_ _8\"></span>hte wijziginge<span class=\"_ _8\"></span>n aan de verkoopprij<span class=\"_ _8\"></span>zen, productaa<span class=\"_ _8\"></span>nbod, directe<span class=\"ls0 ws0\"> </span>kosten, oper<span class=\"_ _8\"></span>ationele marges<span class=\"_ _8\"></span> en de terminale groe<span class=\"_ _8\"></span>ivoet<span class=\"ls17 ws20\">en</span>. Klimaatg<span class=\"_ _8\"></span>erelateer<span class=\"_ _8\"></span>de aangelegenhe<span class=\"_ _8\"></span>den werden in bescho<span class=\"_ _8\"></span>uwing genome<span class=\"_ _8\"></span>n, maar hadden g<span class=\"_ _8\"></span>een materi\u00eble i<span class=\"_ _8\"></span>mpact op de berek<span class=\"_ _8\"></span>eningen van de b<span class=\"_ _8\"></span>edrijfswaar<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">,</span> <span class=\"fs2 fcb ls1f ws3e\">zoals aangeg<span class=\"_ _8\"></span>even in de niet<span class=\"ls0 ws0\">-</span>f<span class=\"_ _8\"></span>inanci\u00eble vers<span class=\"_ _8\"></span>laggevin<span class=\"_ _8\"></span>g.<span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is ee<span class=\"_ _8\"></span>n maatstaf geb<span class=\"_ _8\"></span>aseerd op de g<span class=\"_ _8\"></span>emiddeld g<span class=\"_ _8\"></span>ewogen kost van k<span class=\"_ _8\"></span>apitaal van de i<span class=\"_ _8\"></span>ndustrie en de ri<span class=\"_ _8\"></span>sico<span class=\"ls0 ws0\">-</span>vrije rent<span class=\"_ _8\"></span>evoeten gew<span class=\"_ _8\"></span>ogen naar de vers<span class=\"_ _8\"></span>chillende re<span class=\"_ _8\"></span>gio\u2019s waari<span class=\"_ _8\"></span>n de KGE\u2019s actief zijn.<span class=\"ws0\"> </span>Wijzigingen i<span class=\"_ _8\"></span>n verkoopm<span class=\"_ _8\"></span>ethodes en dir<span class=\"_ _8\"></span>ecte kosten zi<span class=\"_ _8\"></span>jn gebaseer<span class=\"_ _8\"></span>d op historis<span class=\"_ _8\"></span>che methodes e<span class=\"_ _8\"></span>n verwacht<span class=\"_ _8\"></span>ingen omtren<span class=\"_ _8\"></span>t toekomstige v<span class=\"_ _8\"></span>erandering<span class=\"_ _8\"></span>en in de markt<span class=\"_ _8\"></span>. De berekeni<span class=\"_ _8\"></span>ng maakt gebru<span class=\"_ _8\"></span>ik van kasstroom<span class=\"_ _8\"></span>voorspelling<span class=\"_ _8\"></span>en die gebaseer<span class=\"_ _8\"></span>d zijn op basis<span class=\"_ _8\"></span>parameters van h<span class=\"_ _8\"></span>et geconsolide<span class=\"_ _8\"></span>erde financi<span class=\"_ _8\"></span>eel budget dat go<span class=\"_ _8\"></span>edgekeurd w<span class=\"_ _8\"></span>erd door de Ra<span class=\"_ _8\"></span>ad van Bestuur,<span class=\"_ _8\"></span> het strategi<span class=\"_ _8\"></span>sch plan van de<span class=\"_ _8\"></span> Groep tot 2025,<span class=\"_ _8\"></span> en de disconter<span class=\"_ _8\"></span>ingsvoeten<span class=\"_ _8\"></span> (v\u00f3\u00f3r belastin<span class=\"_ _8\"></span>g) van elke KGE z<span class=\"_ _8\"></span>oals beschreven i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.4 \u201cBijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingen\u201d e<span class=\"_ _8\"></span>n die gebaseer<span class=\"_ _8\"></span>d zijn op de huid<span class=\"_ _8\"></span>ige marktinsch<span class=\"_ _8\"></span>attingen van de t<span class=\"_ _8\"></span>ijdswaarde v<span class=\"_ _8\"></span>an geld en van d<span class=\"_ _8\"></span>e risico\u2019s sp<span class=\"_ _8\"></span>ecifiek v<span class=\"_ _8\"></span>oor de Groep.<span class=\"ls0 ws0\"> </span>De opmaak van het<span class=\"_ _8\"></span> financieel<span class=\"_ _8\"></span> budget en het st<span class=\"_ _8\"></span>rategisch plan m<span class=\"_ _8\"></span>aken gebruik<span class=\"_ _8\"></span> van enkele veron<span class=\"_ _8\"></span>derstellin<span class=\"_ _8\"></span>gen, zoals:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Marktgroei,<span class=\"_ _8\"></span> de evolutie van he<span class=\"_ _8\"></span>t marktaande<span class=\"_ _8\"></span>el van de Groep, de c<span class=\"_ _8\"></span>ompetitiev<span class=\"_ _8\"></span>e omgeving en de inn<span class=\"_ _8\"></span>ovatie</span>-<span class=\"ls1f ws3e\">trends<span class=\"_ _8\"></span> in de</span> <span class=\"ls1f ws3e\">ver<span class=\"_ _8\"></span>schillen<span class=\"_ _8\"></span>de markten en str<span class=\"_ _8\"></span>ategische in<span class=\"_ _8\"></span>itiatieven<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De mix van pro<span class=\"_ _8\"></span>ducten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte <span class=\"_ _8\"></span>evolutie van di<span class=\"_ _8\"></span>verse direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte t<span class=\"_ _8\"></span>oekomstige inv<span class=\"_ _8\"></span>esteringsuitg<span class=\"_ _8\"></span>aven</span> </span>De veronderst<span class=\"_ _8\"></span>ellingen wer<span class=\"_ _8\"></span>den hoofdzake<span class=\"_ _8\"></span>lijk afgeleid va<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Beschikbare h<span class=\"_ _8\"></span>istorische d<span class=\"_ _8\"></span>ata</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ws39\">Extern marktonderzoek</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Interne verw<span class=\"_ _8\"></span>achtingen ro<span class=\"_ _8\"></span>nd de markt gebas<span class=\"_ _8\"></span>eerd op o.a. trendr<span class=\"_ _8\"></span>apporten<span class=\"_ _8\"></span></span> </span>De basisver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>gen die gebruik<span class=\"_ _8\"></span>t worden, w<span class=\"_ _8\"></span>orden op jaar<span class=\"_ _8\"></span>basis gecont<span class=\"_ _8\"></span>roleerd en <span class=\"_ _8\"></span>aangepast do<span class=\"_ _8\"></span>or het manag<span class=\"_ _8\"></span>ement van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Groep. G<span class=\"_ _8\"></span>ezien de aanzi<span class=\"_ _8\"></span>enlijke mar<span class=\"_ _8\"></span>ge van het r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e bedrag van de kasstr<span class=\"_ _8\"></span>oomgenerere<span class=\"_ _8\"></span>nde eenheden ten opzi<span class=\"_ _8\"></span>chte van<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>hun boekwaarde, en rekening ho<span class=\"_ _8\"></span>udende met de uit<span class=\"_ _8\"></span>gevoerde sensi<span class=\"_ _8\"></span>tiviteitsan<span class=\"_ _8\"></span>alyse, is het manage<span class=\"_ _8\"></span>ment ervan overtuig<span class=\"_ _8\"></span>d dat geen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws85\">enke<span class=\"_ _8\"></span>le redelijke wijzi<span class=\"_ _8\"></span>ging in de<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>bas<span class=\"_ _8\"></span>isveronder<span class=\"_ _8\"></span>stellingen wa<span class=\"_ _8\"></span>arop het realise<span class=\"_ _8\"></span>erbare bedrag is ge<span class=\"_ _8\"></span>baseerd, aanle<span class=\"_ _8\"></span>iding zou geve<span class=\"_ _8\"></span>n tot<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>een boekwaarde die het r<span class=\"_ _8\"></span>ealiseerbare bedr<span class=\"_ _8\"></span>ag zou </span>overstijgen p<span class=\"_ _8\"></span>er 31 december <span class=\"_ _8\"></span>202<span class=\"ls0 ws0\">2.  </span>De Groep heeft een s<span class=\"_ _8\"></span>ensitivitei<span class=\"_ _8\"></span>tsanalyse uitge<span class=\"_ _8\"></span>voerd door de <span class=\"ls0 ws0\">risico-</span>a<span class=\"_ _8\"></span>angepaste k<span class=\"_ _8\"></span>asstroomvoors<span class=\"_ _8\"></span>pellingen te v<span class=\"_ _8\"></span>erminderen en de<span class=\"ls0 ws0\"> </span>disconteringsvoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen te ver<span class=\"_ _8\"></span>hogen, zoals besc<span class=\"_ _8\"></span>hreven in toelichtin<span class=\"_ _8\"></span>g 7.4.4 \u201cBijzo<span class=\"_ _8\"></span>ndere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ng<span class=\"ws38\">sverliez<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__132-1": {
   "value": "7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,7Merken in 2021<span class=\"_ _8\"></span> vertegenwoor<span class=\"_ _8\"></span>digden de kapit<span class=\"_ _8\"></span>alisatie van som<span class=\"_ _8\"></span>mige van de merk<span class=\"_ _8\"></span>en die zijn ver<span class=\"_ _8\"></span>worven door de over<span class=\"_ _8\"></span>names van Gr<span class=\"_ _8\"></span>upo Mabe en O<span class=\"_ _8\"></span>ntex Brazili\u00eb.<span class=\"_ _8\"></span> De bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>ering opgenomen in 202<span class=\"_ _8\"></span>1 was voorname<span class=\"_ _8\"></span>lijk het ge<span class=\"_ _8\"></span>volg van de test<span class=\"_ _8\"></span> op bijzondere w<span class=\"_ _8\"></span>aardevermin<span class=\"_ _8\"></span>dering die wer<span class=\"_ _8\"></span>d uitgevoerd voor<span class=\"_ _8\"></span> de Brazil<span class=\"_ _8\"></span>iaanse activ<span class=\"_ _8\"></span>iteiten.7.9.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Goodwill </span>Historiek Op het einde van 2<span class=\"_ _8\"></span>010 werd Ont<span class=\"_ _8\"></span>ex overgenome<span class=\"_ _8\"></span>n van Candover<span class=\"_ _8\"></span> door Goldman Sac<span class=\"_ _8\"></span>hs Capit<span class=\"_ _8\"></span>al Partners en TP<span class=\"_ _8\"></span>G Capital,<span class=\"_ _8\"></span> waarbij<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>beide partije<span class=\"_ _8\"></span>n 50% van de a<span class=\"_ _8\"></span>andelen in de <span class=\"_ _8\"></span>nieuwe top<span class=\"ls0 ws0\">-</span>holdingvenno<span class=\"_ _8\"></span>otschap va<span class=\"_ _8\"></span>n Ontex aanhield<span class=\"_ _8\"></span>en. Op het mom<span class=\"_ _8\"></span>ent van deze<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ov<span class=\"_ _8\"></span>ername was het net<span class=\"_ _8\"></span>to<span class=\"ls0 ws0\">-</span>actief v<span class=\"_ _8\"></span>an Ontex negat<span class=\"_ _8\"></span>ief, wat in de erk<span class=\"_ _8\"></span>enning van een g<span class=\"_ _8\"></span>oodwill resulte<span class=\"_ _8\"></span>erde voor een be<span class=\"_ _8\"></span>drag van 841,5<span class=\"ls0 ws0\"> </span>milj<span class=\"_ _8\"></span>oen \u20ac.<span class=\"ls0 ws0\"> </span>In 2013 heeft Ont<span class=\"_ _8\"></span>ex Serenity,<span class=\"_ _8\"></span> een bedrijf act<span class=\"_ _8\"></span>ief op de markt v<span class=\"_ _8\"></span>oor incontinent<span class=\"_ _8\"></span>ieproducten <span class=\"_ _8\"></span>voor volwasse<span class=\"_ _8\"></span>nen in Itali\u00eb, ov<span class=\"_ _8\"></span>ergeno<span class=\"ws38\">men.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> D</span></span>eze overnam<span class=\"_ _8\"></span>e resulteer<span class=\"_ _8\"></span>de in de opname van een g<span class=\"_ _8\"></span>oodwill van 18,6 miljo<span class=\"_ _8\"></span>en \u20ac.<span class=\"ls0 ws0\"> </span>In februari 20<span class=\"_ _8\"></span>16 heeft O<span class=\"_ _8\"></span>ntex Grupo Mabe,<span class=\"_ _8\"></span> een toonaang<span class=\"_ _8\"></span>evende Mexic<span class=\"_ _8\"></span>aanse produce<span class=\"_ _8\"></span>nt van persoonli<span class=\"_ _8\"></span>jke hygi\u00ebne<span class=\"ls0 ws0\"> </span>w<span class=\"_ _8\"></span>egwerppr<span class=\"_ _8\"></span>oducten, overg<span class=\"_ _8\"></span>enomen. Deze b<span class=\"_ _8\"></span>elangrijk<span class=\"_ _8\"></span>e overname result<span class=\"_ _8\"></span>eerde in de <span class=\"ws3e\">opname va<span class=\"_ _8\"></span>n een goodwill <span class=\"_ _8\"></span>van 236,1 miljo<span class=\"_ _8\"></span>en \u20ac,<span class=\"ls0 ws0\"> </span>wat in Me<span class=\"_ _8\"></span>xicaanse peso <span class=\"_ _8\"></span>en Amerikaans<span class=\"_ _8\"></span>e dollar werd ui<span class=\"_ _8\"></span>tgedrukt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>In maart 2017 heeft O<span class=\"_ _8\"></span>ntex de overname volt<span class=\"_ _8\"></span>ooid van de persoon<span class=\"_ _8\"></span>lijke hygi\u00ebne act<span class=\"_ _8\"></span>iviteit van H<span class=\"_ _8\"></span>ypermarcas<span class=\"_ _8\"></span> (hernoemd naar \u201cOnt<span class=\"_ _8\"></span>ex<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ws154\">Brazil\u201d). Dit resulteerde</span> </span>in een g<span class=\"_ _8\"></span>oodwill van 128,<span class=\"_ _8\"></span>3 miljoen \u20ac, wat in Brazilia<span class=\"_ _8\"></span>anse real werd <span class=\"_ _8\"></span>uitgedrukt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>desinvesterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de ac<span class=\"_ _8\"></span><span class=\"ls20 ws39\">tiviteiten<span class=\"_ _8\"></span> </span>in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>De \"Emergin<span class=\"_ _8\"></span>g Markets\" w<span class=\"_ _8\"></span>orden voornam<span class=\"_ _8\"></span>elijk gedrev<span class=\"_ _8\"></span>en door eigen m<span class=\"_ _8\"></span>erken en omvat<span class=\"_ _8\"></span>ten in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en Zuid<span class=\"ls0 ws0\">-Am<span class=\"_ _8\"></span>erikaanse <span class=\"_ _8\"></span></span>activitei<span class=\"_ _8\"></span>ten, alsook di<span class=\"_ _8\"></span>e in het Midden<span class=\"ls0 ws0\">-</span>Oo<span class=\"_ _8\"></span>sten en Afrika.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als gevolg van dez<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he evaluat<span class=\"_ _8\"></span>ie, werd 170,6 m<span class=\"_ _8\"></span>iljoen \u20ac good<span class=\"_ _8\"></span>will geherc<span class=\"_ _8\"></span>lassificee<span class=\"_ _8\"></span>rd naar activa aan<span class=\"_ _8\"></span>gehouden voor ver<span class=\"_ _8\"></span>koop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bijzondere waardeverminderi<span class=\"_ _1\"></span>ng op goodwill<span class=\"ws0\"> </span>Gezien de ver<span class=\"_ _8\"></span>nieuwde strat<span class=\"_ _8\"></span>egie van de Gr<span class=\"_ _8\"></span>oep om haar acti<span class=\"_ _8\"></span>viteiten te <span class=\"_ _8\"></span>herori\u00ebntere<span class=\"_ _8\"></span>n op Europa <span class=\"_ _8\"></span>en Noord<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>Amerika, heef<span class=\"_ _8\"></span>t de<span class=\"ls0 ws0\"> </span>Groep de kasstroomg<span class=\"_ _8\"></span>enererende e<span class=\"_ _8\"></span>enheden herzie<span class=\"_ _8\"></span>n en de volgend<span class=\"_ _8\"></span>e kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heden bepaald <span class=\"_ _8\"></span>met het oog op<span class=\"_ _8\"></span> de testen voor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ng op goodwill.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>Jaarlijkse tes<span class=\"_ _8\"></span>ten voor bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminder<span class=\"_ _8\"></span>ingen worde<span class=\"_ _8\"></span>n in de loop van het<span class=\"_ _8\"></span> vierde kwart<span class=\"_ _8\"></span>aal uitgev<span class=\"_ _8\"></span>oerd voor all<span class=\"_ _8\"></span>e KGE\u2019s.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Deze analyses vergel<span class=\"_ _8\"></span>ijken de boek<span class=\"_ _8\"></span>waarde van elk<span class=\"_ _8\"></span>e KGE met de realiseerb<span class=\"_ _8\"></span>are waarde v<span class=\"_ _8\"></span>an de KGE\u2019s ber<span class=\"_ _8\"></span>ekend op basi<span class=\"_ _8\"></span>s van een<span class=\"ls0 ws0\"> </span>\u2018discount<span class=\"_ _8\"></span>ed cash flow\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>model. Indie<span class=\"_ _8\"></span>n de realis<span class=\"_ _8\"></span>eerbare waar<span class=\"_ _8\"></span>de lager is da<span class=\"_ _8\"></span>n de boekwaar<span class=\"_ _8\"></span>de van de KG<span class=\"_ _8\"></span>E, wordt er onmi<span class=\"_ _8\"></span>ddellijk een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bijzond<span class=\"_ _8\"></span>er waardeverm<span class=\"_ _8\"></span>inderingsver<span class=\"_ _8\"></span>lies opgenom<span class=\"_ _8\"></span>en in de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Omwille van <span class=\"ls1f ws41\">de hu<span class=\"_ _8\"></span>idige econ<span class=\"_ _8\"></span>omische prest<span class=\"_ _8\"></span>aties van<span class=\"_ _8\"></span> de Groep en de v<span class=\"_ _8\"></span>ernieuwde str<span class=\"_ _8\"></span>ategie heeft<span class=\"_ _8\"></span> de Groep i<span class=\"_ _8\"></span>n de loop v<span class=\"_ _8\"></span>an 2022 vaker<span class=\"_ _8\"></span> een test op bi<span class=\"_ _8\"></span>jzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing uitgev<span class=\"_ _8\"></span>oerd. </span>Uit de test uitg<span class=\"_ _8\"></span>evoerd in het e<span class=\"_ _8\"></span>erste halfjaar<span class=\"_ _8\"></span> van 2022 is ge<span class=\"_ _8\"></span>bleken dat e<span class=\"_ _8\"></span>en bijzonder<span class=\"_ _8\"></span> waardevermi<span class=\"_ _8\"></span>nderingsverl<span class=\"_ _8\"></span>ies moest<span class=\"_ _8\"></span> worden opgenom<span class=\"_ _8\"></span>en op de KGE \"<span class=\"_ _8\"></span><span class=\"ws38\">Rusland<span class=\"_ _8\"></span><span class=\"ls20 ws39\">\".<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>De testen uitgevoer<span class=\"_ _8\"></span>d <span class=\"ls17 ws20\">op </span>jaareinde too<span class=\"_ _8\"></span>nden aan dat ge<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering diende er<span class=\"_ _8\"></span>kend te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De beoordeling<span class=\"_ _8\"></span>en en schatting<span class=\"_ _8\"></span>en beschouwd <span class=\"_ _8\"></span>in het kader van de t<span class=\"_ _8\"></span>est op bijzond<span class=\"_ _8\"></span>ere waardever<span class=\"_ _8\"></span>minderingen w<span class=\"_ _8\"></span>orden beschr<span class=\"_ _8\"></span>even<span class=\"ls0 ws0\"> </span>in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.4.<span class=\"ls0 ws0\"> </span>Goodwill was a<span class=\"_ _8\"></span>ls volgt aan de <span class=\"_ _8\"></span>KGE\u2019s toegewez<span class=\"_ _8\"></span>en op 31 december:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Europa 743,1 818,0 Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 205,1 Noord-<span class=\"ls47 ws138\">Amerika</span> 54,9 n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 16,7 Goodwill toegewezen aan KGE'<span class=\"_ _8\"></span>s 797,9 1.039,9 Zoals hierbove<span class=\"_ _8\"></span>n vermeld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">resulteer<span class=\"_ _8\"></span>de <span class=\"_ _9\"></span></span>de test van halfjaar 2<span class=\"_ _8\"></span>022 tot de opname van een bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverlies van 84,<span class=\"_ _8\"></span>1 miljoen \u20ac op de KGE \"Ruslan<span class=\"_ _8\"></span>d\", waar<span class=\"_ _8\"></span>in de herziene strategie en pr<span class=\"_ _8\"></span>ognoses tot uit<span class=\"_ _8\"></span>ing komen. Het<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsv<span class=\"_ _8\"></span>erlies van 84,1 m<span class=\"_ _8\"></span>iljoen \u20ac is volle<span class=\"_ _8\"></span>dig toegeweze<span class=\"_ _8\"></span>n aan de goodwil<span class=\"_ _8\"></span>l.<span class=\"ls0 ws0\"> </span>De realiseerb<span class=\"_ _8\"></span>are waarde van een kasst<span class=\"_ _8\"></span>roomgener<span class=\"_ _8\"></span>erende eenheid wor<span class=\"_ _8\"></span>dt bepaald op basi<span class=\"_ _8\"></span>s van berekeninge<span class=\"_ _8\"></span>n van de <span class=\"_ _3a\"> </span><span class=\"fs2 fcb ls1f ws155\">bedrijfs<span class=\"_ _8\"></span>waarde. Deze ber<span class=\"_ _8\"></span>ekeningen zijn ge<span class=\"_ _8\"></span>baseerd op </span>kasstroomvo<span class=\"_ _8\"></span>orspellin<span class=\"_ _8\"></span>gen v\u00f3\u00f3r belasti<span class=\"_ _8\"></span>ngen (opgem<span class=\"_ _8\"></span>aakt in \u20ac) <span class=\"fs2 fcb ls1f ws3f\">gebruikmakend van bas<span class=\"_ _8\"></span>isparamet<span class=\"_ _8\"></span>ers van het geco<span class=\"_ _8\"></span>nsolideerde f<span class=\"_ _8\"></span>inancieel bud<span class=\"_ _8\"></span>get dat goedgek<span class=\"_ _8\"></span>eurd werd door d<span class=\"_ _8\"></span>e Raad van Best<span class=\"_ _8\"></span>uur</span> van Ontex en <span class=\"_ _8\"></span>het strategisc<span class=\"_ _8\"></span>h plan van de<span class=\"_ _8\"></span> Groep tot 202<span class=\"_ _8\"></span>5. Kasstr<span class=\"_ _8\"></span>omen <span class=\"ws50\">in 2026<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">worde<span class=\"_ _8\"></span>n </span></span>b<span class=\"_ _8\"></span>epaald op bas<span class=\"_ _8\"></span>is van de gem<span class=\"_ _8\"></span>iddelde gro<span class=\"_ _8\"></span>ei in het st<span class=\"_ _8\"></span>rategisch pl<span class=\"_ _8\"></span>an tot 2025<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws50\">Kasstromen n<span class=\"_ _8\"></span>a de periode </span>van vier jaar w<span class=\"_ _8\"></span>orden ge\u00ebxtrap<span class=\"_ _8\"></span>oleerd met een<span class=\"_ _8\"></span> geschatte gr<span class=\"_ _8\"></span>oei van 2,0% vo<span class=\"_ _8\"></span>or zowel <span class=\"ls0 ws0\">\u201cEurop</span><span class=\"ws38\">a\u201d<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als \u201cNoord<span class=\"ls0 ws0\">-Amerika\u201d. </span></span>De belangrijk<span class=\"_ _8\"></span>ste veronderst<span class=\"_ _8\"></span>ellingen voor<span class=\"_ _8\"></span> de berekenin<span class=\"_ _8\"></span>gen van de bedrijf<span class=\"_ _8\"></span>swaarde en die <span class=\"_ _8\"></span>gebruikt wor<span class=\"_ _8\"></span>den om de realis<span class=\"_ _8\"></span>eerbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wa<span class=\"_ _8\"></span>arde te bepale<span class=\"_ _8\"></span>n omvatten de dis<span class=\"_ _8\"></span>conteringsv<span class=\"_ _8\"></span>oeten, verwac<span class=\"_ _8\"></span>hte wijziginge<span class=\"_ _8\"></span>n aan de verkoopprij<span class=\"_ _8\"></span>zen, productaa<span class=\"_ _8\"></span>nbod, directe<span class=\"ls0 ws0\"> </span>kosten, oper<span class=\"_ _8\"></span>ationele marges<span class=\"_ _8\"></span> en de terminale groe<span class=\"_ _8\"></span>ivoet<span class=\"ls17 ws20\">en</span>. Klimaatg<span class=\"_ _8\"></span>erelateer<span class=\"_ _8\"></span>de aangelegenhe<span class=\"_ _8\"></span>den werden in bescho<span class=\"_ _8\"></span>uwing genome<span class=\"_ _8\"></span>n, maar hadden g<span class=\"_ _8\"></span>een materi\u00eble i<span class=\"_ _8\"></span>mpact op de berek<span class=\"_ _8\"></span>eningen van de b<span class=\"_ _8\"></span>edrijfswaar<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">,</span> <span class=\"fs2 fcb ls1f ws3e\">zoals aangeg<span class=\"_ _8\"></span>even in de niet<span class=\"ls0 ws0\">-</span>f<span class=\"_ _8\"></span>inanci\u00eble vers<span class=\"_ _8\"></span>laggevin<span class=\"_ _8\"></span>g.<span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is ee<span class=\"_ _8\"></span>n maatstaf geb<span class=\"_ _8\"></span>aseerd op de g<span class=\"_ _8\"></span>emiddeld g<span class=\"_ _8\"></span>ewogen kost van k<span class=\"_ _8\"></span>apitaal van de i<span class=\"_ _8\"></span>ndustrie en de ri<span class=\"_ _8\"></span>sico<span class=\"ls0 ws0\">-</span>vrije rent<span class=\"_ _8\"></span>evoeten gew<span class=\"_ _8\"></span>ogen naar de vers<span class=\"_ _8\"></span>chillende re<span class=\"_ _8\"></span>gio\u2019s waari<span class=\"_ _8\"></span>n de KGE\u2019s actief zijn.<span class=\"ws0\"> </span>Wijzigingen i<span class=\"_ _8\"></span>n verkoopm<span class=\"_ _8\"></span>ethodes en dir<span class=\"_ _8\"></span>ecte kosten zi<span class=\"_ _8\"></span>jn gebaseer<span class=\"_ _8\"></span>d op historis<span class=\"_ _8\"></span>che methodes e<span class=\"_ _8\"></span>n verwacht<span class=\"_ _8\"></span>ingen omtren<span class=\"_ _8\"></span>t toekomstige v<span class=\"_ _8\"></span>erandering<span class=\"_ _8\"></span>en in de markt<span class=\"_ _8\"></span>. De berekeni<span class=\"_ _8\"></span>ng maakt gebru<span class=\"_ _8\"></span>ik van kasstroom<span class=\"_ _8\"></span>voorspelling<span class=\"_ _8\"></span>en die gebaseer<span class=\"_ _8\"></span>d zijn op basis<span class=\"_ _8\"></span>parameters van h<span class=\"_ _8\"></span>et geconsolide<span class=\"_ _8\"></span>erde financi<span class=\"_ _8\"></span>eel budget dat go<span class=\"_ _8\"></span>edgekeurd w<span class=\"_ _8\"></span>erd door de Ra<span class=\"_ _8\"></span>ad van Bestuur,<span class=\"_ _8\"></span> het strategi<span class=\"_ _8\"></span>sch plan van de<span class=\"_ _8\"></span> Groep tot 2025,<span class=\"_ _8\"></span> en de disconter<span class=\"_ _8\"></span>ingsvoeten<span class=\"_ _8\"></span> (v\u00f3\u00f3r belastin<span class=\"_ _8\"></span>g) van elke KGE z<span class=\"_ _8\"></span>oals beschreven i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.4 \u201cBijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingen\u201d e<span class=\"_ _8\"></span>n die gebaseer<span class=\"_ _8\"></span>d zijn op de huid<span class=\"_ _8\"></span>ige marktinsch<span class=\"_ _8\"></span>attingen van de t<span class=\"_ _8\"></span>ijdswaarde v<span class=\"_ _8\"></span>an geld en van d<span class=\"_ _8\"></span>e risico\u2019s sp<span class=\"_ _8\"></span>ecifiek v<span class=\"_ _8\"></span>oor de Groep.<span class=\"ls0 ws0\"> </span>De opmaak van het<span class=\"_ _8\"></span> financieel<span class=\"_ _8\"></span> budget en het st<span class=\"_ _8\"></span>rategisch plan m<span class=\"_ _8\"></span>aken gebruik<span class=\"_ _8\"></span> van enkele veron<span class=\"_ _8\"></span>derstellin<span class=\"_ _8\"></span>gen, zoals:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Marktgroei,<span class=\"_ _8\"></span> de evolutie van he<span class=\"_ _8\"></span>t marktaande<span class=\"_ _8\"></span>el van de Groep, de c<span class=\"_ _8\"></span>ompetitiev<span class=\"_ _8\"></span>e omgeving en de inn<span class=\"_ _8\"></span>ovatie</span>-<span class=\"ls1f ws3e\">trends<span class=\"_ _8\"></span> in de</span> <span class=\"ls1f ws3e\">ver<span class=\"_ _8\"></span>schillen<span class=\"_ _8\"></span>de markten en str<span class=\"_ _8\"></span>ategische in<span class=\"_ _8\"></span>itiatieven<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De mix van pro<span class=\"_ _8\"></span>ducten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte <span class=\"_ _8\"></span>evolutie van di<span class=\"_ _8\"></span>verse direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte t<span class=\"_ _8\"></span>oekomstige inv<span class=\"_ _8\"></span>esteringsuitg<span class=\"_ _8\"></span>aven</span> </span>De veronderst<span class=\"_ _8\"></span>ellingen wer<span class=\"_ _8\"></span>den hoofdzake<span class=\"_ _8\"></span>lijk afgeleid va<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Beschikbare h<span class=\"_ _8\"></span>istorische d<span class=\"_ _8\"></span>ata</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ws39\">Extern marktonderzoek</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Interne verw<span class=\"_ _8\"></span>achtingen ro<span class=\"_ _8\"></span>nd de markt gebas<span class=\"_ _8\"></span>eerd op o.a. trendr<span class=\"_ _8\"></span>apporten<span class=\"_ _8\"></span></span> </span>De basisver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>gen die gebruik<span class=\"_ _8\"></span>t worden, w<span class=\"_ _8\"></span>orden op jaar<span class=\"_ _8\"></span>basis gecont<span class=\"_ _8\"></span>roleerd en <span class=\"_ _8\"></span>aangepast do<span class=\"_ _8\"></span>or het manag<span class=\"_ _8\"></span>ement van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Groep. G<span class=\"_ _8\"></span>ezien de aanzi<span class=\"_ _8\"></span>enlijke mar<span class=\"_ _8\"></span>ge van het r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e bedrag van de kasstr<span class=\"_ _8\"></span>oomgenerere<span class=\"_ _8\"></span>nde eenheden ten opzi<span class=\"_ _8\"></span>chte van<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>hun boekwaarde, en rekening ho<span class=\"_ _8\"></span>udende met de uit<span class=\"_ _8\"></span>gevoerde sensi<span class=\"_ _8\"></span>tiviteitsan<span class=\"_ _8\"></span>alyse, is het manage<span class=\"_ _8\"></span>ment ervan overtuig<span class=\"_ _8\"></span>d dat geen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws85\">enke<span class=\"_ _8\"></span>le redelijke wijzi<span class=\"_ _8\"></span>ging in de<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>bas<span class=\"_ _8\"></span>isveronder<span class=\"_ _8\"></span>stellingen wa<span class=\"_ _8\"></span>arop het realise<span class=\"_ _8\"></span>erbare bedrag is ge<span class=\"_ _8\"></span>baseerd, aanle<span class=\"_ _8\"></span>iding zou geve<span class=\"_ _8\"></span>n tot<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>een boekwaarde die het r<span class=\"_ _8\"></span>ealiseerbare bedr<span class=\"_ _8\"></span>ag zou </span>overstijgen p<span class=\"_ _8\"></span>er 31 december <span class=\"_ _8\"></span>202<span class=\"ls0 ws0\">2.  </span>De Groep heeft een s<span class=\"_ _8\"></span>ensitivitei<span class=\"_ _8\"></span>tsanalyse uitge<span class=\"_ _8\"></span>voerd door de <span class=\"ls0 ws0\">risico-</span>a<span class=\"_ _8\"></span>angepaste k<span class=\"_ _8\"></span>asstroomvoors<span class=\"_ _8\"></span>pellingen te v<span class=\"_ _8\"></span>erminderen en de<span class=\"ls0 ws0\"> </span>disconteringsvoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen te ver<span class=\"_ _8\"></span>hogen, zoals besc<span class=\"_ _8\"></span>hreven in toelichtin<span class=\"_ _8\"></span>g 7.4.4 \u201cBijzo<span class=\"_ _8\"></span>ndere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ng<span class=\"ws38\">sverliez<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span></span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span>toegenom<span class=\"_ _8\"></span>en.7.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__131-1": {
   "value": "7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.4.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Bedrijfscombinaties<span class=\"ls0 ws0\"> </span>Voor bedrijfsc<span class=\"_ _8\"></span>ombinaties di<span class=\"_ _8\"></span>ent de Groep vero<span class=\"_ _8\"></span>nderstelli<span class=\"_ _8\"></span>ngen en inschat<span class=\"_ _8\"></span>tingen te mak<span class=\"_ _8\"></span>en om de toewijzin<span class=\"_ _8\"></span>g van de aankoop<span class=\"_ _8\"></span>prijs van<span class=\"ls0 ws0\"> </span>de over<span class=\"_ _8\"></span>genomen activit<span class=\"_ _8\"></span>eit te kunne<span class=\"_ _8\"></span>n bepalen. Ten<span class=\"_ _8\"></span>einde d<span class=\"ls21 ws129\">it te </span>doen, moet de G<span class=\"_ _8\"></span>roep op overname<span class=\"_ _8\"></span>datum de re\u00ebl<span class=\"_ _8\"></span>e waarde bepa<span class=\"_ _8\"></span>len van de identi<span class=\"_ _8\"></span>ficeerbare<span class=\"_ _8\"></span> verworven act<span class=\"_ _8\"></span>iva en de aang<span class=\"_ _8\"></span>egane verplic<span class=\"_ _8\"></span>htinge<span class=\"_ _8\"></span>n. Deze veronder<span class=\"_ _8\"></span>stellingen<span class=\"_ _8\"></span> en inschattin<span class=\"_ _8\"></span>gen hebben<span class=\"_ _8\"></span> een impact op de be<span class=\"_ _8\"></span>dragen van de act<span class=\"_ _8\"></span>iva en verplicht<span class=\"_ _8\"></span>ingen die worde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>op<span class=\"_ _8\"></span>genomen in de bala<span class=\"_ _8\"></span>ns op overname<span class=\"_ _8\"></span>datum. Bovendi<span class=\"_ _8\"></span>en vereisen de b<span class=\"_ _8\"></span>epaling van de ver<span class=\"_ _8\"></span>wachte gebru<span class=\"_ _8\"></span>iksduur van <span class=\"_ _8\"></span>de verworven mat<span class=\"_ _8\"></span>eri\u00eble vaste act<span class=\"_ _8\"></span>iva, de identific<span class=\"_ _8\"></span>atie van ander<span class=\"_ _8\"></span>e immateri\u00eble a<span class=\"_ _8\"></span>ctiva en de bepalin<span class=\"_ _8\"></span>g van hetzij<span class=\"_ _8\"></span> onbeperkte of beper<span class=\"_ _8\"></span>kte gebruiks<span class=\"_ _8\"></span>duur van<span class=\"ls0 ws0\"> </span>andere imm<span class=\"_ _8\"></span>ateri\u00eble act<span class=\"_ _8\"></span>iva, een aanzienl<span class=\"_ _8\"></span>ijke graad van insc<span class=\"_ _8\"></span>hatting en zal d<span class=\"_ _8\"></span>it een impact hebb<span class=\"_ _8\"></span>en op de winst of<span class=\"_ _8\"></span> verlies van de Groe<span class=\"_ _8\"></span>p.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__28-1": {
   "value": "7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Immateri\u00eble activa <span class=\"ls0 ws0\"> </span></span>Een immaterie<span class=\"_ _8\"></span>el actief wordt<span class=\"_ _8\"></span> opgenomen <span class=\"_ _8\"></span>in de balans w<span class=\"_ _8\"></span>anneer er aan d<span class=\"_ _8\"></span>e volgende v<span class=\"_ _8\"></span>oorwaarden <span class=\"_ _8\"></span>wordt voldaan:<span class=\"_ _8\"></span> (1) het ac<span class=\"_ _8\"></span>tief is id<span class=\"_ _8\"></span>entificeerb<span class=\"_ _8\"></span>aar, d.w.z<span class=\"_ _8\"></span>. ofwel afsch<span class=\"_ _8\"></span>eidbaar (als <span class=\"_ _8\"></span>het kan worde<span class=\"_ _8\"></span>n verkocht, over<span class=\"_ _8\"></span>gedragen, in <span class=\"_ _8\"></span>licentie gegev<span class=\"_ _8\"></span>en) of voortvl<span class=\"_ _8\"></span>oeit uit cont<span class=\"_ _8\"></span>ractuele of ander<span class=\"_ _8\"></span>e juridisch<span class=\"_ _8\"></span>e rechten; (2)<span class=\"_ _8\"></span> het is waarschijn<span class=\"_ _8\"></span>lijk dat de verw<span class=\"_ _8\"></span>achte to<span class=\"ws3d\">ekom<span class=\"_ _8\"></span>stige economis<span class=\"_ _8\"></span>che voordelen die<span class=\"_ _8\"></span> </span>kunnen worde<span class=\"_ _8\"></span>n toegerekend <span class=\"_ _8\"></span>aan het actief<span class=\"_ _8\"></span> naar de Groep<span class=\"_ _8\"></span> zullen vloei<span class=\"_ _8\"></span>en; (3) de Gro<span class=\"_ _8\"></span>ep heeft zegge<span class=\"_ _8\"></span>nschap <span class=\"_ _8\"></span>over het actief<span class=\"_ _8\"></span>; en (4) de kost<span class=\"_ _8\"></span>prijs van het<span class=\"_ _8\"></span> actief kan op e<span class=\"_ _8\"></span>en betrouwbar<span class=\"_ _8\"></span>e wijze worden bepaal<span class=\"_ _8\"></span>d<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__27-1": {
   "value": "7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__26-1": {
   "value": "7.1.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Go<span class=\"_ _8\"></span>odwill </span> </span>Goodwill is he<span class=\"_ _8\"></span>t positieve v<span class=\"_ _8\"></span>erschil tuss<span class=\"_ _8\"></span>en de betaald<span class=\"_ _8\"></span>e vergoeding e<span class=\"_ _8\"></span>n het aandeel v<span class=\"_ _8\"></span>an de ondern<span class=\"_ _8\"></span>eming in de re<span class=\"_ _8\"></span>\u00eble waarde va<span class=\"_ _8\"></span>n de netto id<span class=\"_ _8\"></span>entificeerbar<span class=\"_ _8\"></span>e activa va<span class=\"_ _8\"></span>n de <span class=\"ls0 ws0\">verworven </span>dochteronder<span class=\"_ _8\"></span>neming/geass<span class=\"_ _8\"></span>ocieerde d<span class=\"_ _8\"></span>eelneming op d<span class=\"_ _8\"></span>e overnamedat<span class=\"_ _8\"></span>um. Goodwill op a<span class=\"_ _8\"></span>ankopen va<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemi<span class=\"_ _8\"></span>ngen wordt opgen<span class=\"_ _8\"></span>omen onder \u201ci<span class=\"_ _8\"></span>nvesterin<span class=\"_ _8\"></span>gen in geassoci<span class=\"_ _8\"></span>eerde deelnemingen\u201d<span class=\"_ _8\"></span> en wordt getes<span class=\"_ _8\"></span>t op bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingen als onder<span class=\"_ _8\"></span>deel van de tot<span class=\"_ _8\"></span>ale balans. Af<span class=\"_ _8\"></span>zonderlijk opge<span class=\"_ _8\"></span>nomen goodwill<span class=\"_ _8\"></span> wordt onderworp<span class=\"_ _8\"></span>en aan een jaarli<span class=\"_ _8\"></span>jkse test<span class=\"_ _8\"></span> op bijzondere waa<span class=\"_ _8\"></span>rdeverminder<span class=\"_ _8\"></span>in<span class=\"wsd2\">gen en wordt<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n tegen kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met gecumul<span class=\"_ _8\"></span>eerde bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliezen.<span class=\"_ _8\"></span> Bijzonder<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span>verminderi<span class=\"_ _8\"></span>ngen op goodw<span class=\"_ _8\"></span>ill </span>worden niet t<span class=\"_ _8\"></span>eruggenomen. W<span class=\"_ _8\"></span>insten en verli<span class=\"_ _8\"></span>ezen op de verk<span class=\"_ _8\"></span>oop van een entit<span class=\"_ _8\"></span>eit omvatten<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span>de good<span class=\"_ _8\"></span>will met betr<span class=\"_ _8\"></span>ekking tot de ver<span class=\"_ _8\"></span>kochte entit<span class=\"_ _8\"></span>eit. <span class=\"ls0 ws0\"> </span>De in de balan<span class=\"_ _8\"></span>s opgenomen goo<span class=\"_ _8\"></span>dwill wordt t<span class=\"_ _8\"></span>oegewezen aa<span class=\"_ _8\"></span>n <span class=\"ws38\">drie<span class=\"ls0 ws0\"> </span></span>kasstroom<span class=\"_ _8\"></span>genererende een<span class=\"_ _8\"></span>heden (KGE<span class=\"_ _8\"></span>). Deze KGE\u2019s<span class=\"_ _8\"></span> zijn Europ<span class=\"ls0 ws0\">a<span class=\"ls21 ws3b\">, </span></span>Rusland en N<span class=\"_ _8\"></span>oord<span class=\"ls0 ws0\">-Amerika</span>. Zij<span class=\"_ _8\"></span> vormen het laags<span class=\"_ _8\"></span>te niveau binnen de entit<span class=\"_ _8\"></span>eit waarop de goo<span class=\"_ _8\"></span>dwill wordt opg<span class=\"_ _8\"></span>evolgd voo<span class=\"_ _8\"></span>r interne managem<span class=\"_ _8\"></span>entdoelein<span class=\"_ _8\"></span>den<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.4.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Bedrijfscombinaties<span class=\"ls0 ws0\"> </span>Voor bedrijfsc<span class=\"_ _8\"></span>ombinaties di<span class=\"_ _8\"></span>ent de Groep vero<span class=\"_ _8\"></span>nderstelli<span class=\"_ _8\"></span>ngen en inschat<span class=\"_ _8\"></span>tingen te mak<span class=\"_ _8\"></span>en om de toewijzin<span class=\"_ _8\"></span>g van de aankoop<span class=\"_ _8\"></span>prijs van<span class=\"ls0 ws0\"> </span>de over<span class=\"_ _8\"></span>genomen activit<span class=\"_ _8\"></span>eit te kunne<span class=\"_ _8\"></span>n bepalen. Ten<span class=\"_ _8\"></span>einde d<span class=\"ls21 ws129\">it te </span>doen, moet de G<span class=\"_ _8\"></span>roep op overname<span class=\"_ _8\"></span>datum de re\u00ebl<span class=\"_ _8\"></span>e waarde bepa<span class=\"_ _8\"></span>len van de identi<span class=\"_ _8\"></span>ficeerbare<span class=\"_ _8\"></span> verworven act<span class=\"_ _8\"></span>iva en de aang<span class=\"_ _8\"></span>egane verplic<span class=\"_ _8\"></span>htinge<span class=\"_ _8\"></span>n. Deze veronder<span class=\"_ _8\"></span>stellingen<span class=\"_ _8\"></span> en inschattin<span class=\"_ _8\"></span>gen hebben<span class=\"_ _8\"></span> een impact op de be<span class=\"_ _8\"></span>dragen van de act<span class=\"_ _8\"></span>iva en verplicht<span class=\"_ _8\"></span>ingen die worde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>op<span class=\"_ _8\"></span>genomen in de bala<span class=\"_ _8\"></span>ns op overname<span class=\"_ _8\"></span>datum. Bovendi<span class=\"_ _8\"></span>en vereisen de b<span class=\"_ _8\"></span>epaling van de ver<span class=\"_ _8\"></span>wachte gebru<span class=\"_ _8\"></span>iksduur van <span class=\"_ _8\"></span>de verworven mat<span class=\"_ _8\"></span>eri\u00eble vaste act<span class=\"_ _8\"></span>iva, de identific<span class=\"_ _8\"></span>atie van ander<span class=\"_ _8\"></span>e immateri\u00eble a<span class=\"_ _8\"></span>ctiva en de bepalin<span class=\"_ _8\"></span>g van hetzij<span class=\"_ _8\"></span> onbeperkte of beper<span class=\"_ _8\"></span>kte gebruiks<span class=\"_ _8\"></span>duur van<span class=\"ls0 ws0\"> </span>andere imm<span class=\"_ _8\"></span>ateri\u00eble act<span class=\"_ _8\"></span>iva, een aanzienl<span class=\"_ _8\"></span>ijke graad van insc<span class=\"_ _8\"></span>hatting en zal d<span class=\"_ _8\"></span>it een impact hebb<span class=\"_ _8\"></span>en op de winst of<span class=\"_ _8\"></span> verlies van de Groe<span class=\"_ _8\"></span>p.7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__29": {
   "value": "7.1.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vreemde valuta <span class=\"ls0 ws0\"> </span></span>Posten opgeno<span class=\"_ _8\"></span>men in de jaarreken<span class=\"_ _8\"></span>ing van elk van de entiteit<span class=\"_ _8\"></span>en van de Groep worden g<span class=\"_ _8\"></span>ewaardeerd in de v<span class=\"_ _8\"></span>aluta van de voornaam<span class=\"_ _8\"></span>ste<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>economisc<span class=\"_ _8\"></span>he omgeving waar<span class=\"_ _8\"></span>in de entiteit ac<span class=\"_ _8\"></span>tief<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ws4a\">is (\u201cde </span></span>functionel<span class=\"_ _8\"></span>e valuta\u201d). De gec<span class=\"_ _8\"></span>onsolideerd<span class=\"_ _8\"></span>e jaarrekening w<span class=\"_ _8\"></span>ordt opgestel<span class=\"_ _8\"></span>d in euro, dewelk<span class=\"_ _8\"></span>e de rapport<span class=\"_ _8\"></span>eringsmunt i<span class=\"_ _8\"></span>s van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Transacties i<span class=\"_ _8\"></span>n vreemde valut<span class=\"_ _8\"></span>a worden omgerek<span class=\"_ _8\"></span>end naar de func<span class=\"_ _8\"></span>tionele valuta t<span class=\"_ _8\"></span>egen de wisselk<span class=\"_ _8\"></span>oers die geldi<span class=\"_ _8\"></span>g was op de trans<span class=\"_ _8\"></span>actiedatum<span class=\"_ _8\"></span>. Koerswinst<span class=\"_ _8\"></span>en en <span class=\"ls0 ws0\">-</span>verliezen d<span class=\"_ _8\"></span>ie voortvloeien u<span class=\"_ _8\"></span>it de afwikkelin<span class=\"_ _8\"></span>g van dergelijk<span class=\"_ _8\"></span>e transacti<span class=\"_ _8\"></span>es, en uit de omr<span class=\"_ _8\"></span>ekening tege<span class=\"_ _8\"></span>n de slotkoerse<span class=\"_ _8\"></span>n van monetair<span class=\"_ _8\"></span>e activa en ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n uitgedrukt<span class=\"_ _8\"></span> in vreemde v<span class=\"_ _8\"></span>aluta, worde<span class=\"_ _8\"></span>n opgenomen in <span class=\"_ _8\"></span>de resultatenrek<span class=\"_ _8\"></span>ening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__150-1": {
   "value": "Transacties i<span class=\"_ _8\"></span>n vreemde valut<span class=\"_ _8\"></span>a worden omgerek<span class=\"_ _8\"></span>end naar de func<span class=\"_ _8\"></span>tionele valuta t<span class=\"_ _8\"></span>egen de wisselk<span class=\"_ _8\"></span>oers die geldi<span class=\"_ _8\"></span>g was op de trans<span class=\"_ _8\"></span>actiedatum<span class=\"_ _8\"></span>. Koerswinst<span class=\"_ _8\"></span>en en <span class=\"ls0 ws0\">-</span>verliezen d<span class=\"_ _8\"></span>ie voortvloeien u<span class=\"_ _8\"></span>it de afwikkelin<span class=\"_ _8\"></span>g van dergelijk<span class=\"_ _8\"></span>e transacti<span class=\"_ _8\"></span>es, en uit de omr<span class=\"_ _8\"></span>ekening tege<span class=\"_ _8\"></span>n de slotkoerse<span class=\"_ _8\"></span>n van monetair<span class=\"_ _8\"></span>e activa en ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n uitgedrukt<span class=\"_ _8\"></span> in vreemde v<span class=\"_ _8\"></span>aluta, worde<span class=\"_ _8\"></span>n opgenomen in <span class=\"_ _8\"></span>de resultatenrek<span class=\"_ _8\"></span>ening<span class=\"ls0 ws0\">.  </span>Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,18357.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__149-1": {
   "value": "Transacties i<span class=\"_ _8\"></span>n vreemde valut<span class=\"_ _8\"></span>a worden omgerek<span class=\"_ _8\"></span>end naar de func<span class=\"_ _8\"></span>tionele valuta t<span class=\"_ _8\"></span>egen de wisselk<span class=\"_ _8\"></span>oers die geldi<span class=\"_ _8\"></span>g was op de trans<span class=\"_ _8\"></span>actiedatum<span class=\"_ _8\"></span>. Koerswinst<span class=\"_ _8\"></span>en en <span class=\"ls0 ws0\">-</span>verliezen d<span class=\"_ _8\"></span>ie voortvloeien u<span class=\"_ _8\"></span>it de afwikkelin<span class=\"_ _8\"></span>g van dergelijk<span class=\"_ _8\"></span>e transacti<span class=\"_ _8\"></span>es, en uit de omr<span class=\"_ _8\"></span>ekening tege<span class=\"_ _8\"></span>n de slotkoerse<span class=\"_ _8\"></span>n van monetair<span class=\"_ _8\"></span>e activa en ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n uitgedrukt<span class=\"_ _8\"></span> in vreemde v<span class=\"_ _8\"></span>aluta, worde<span class=\"_ _8\"></span>n opgenomen in <span class=\"_ _8\"></span>de resultatenrek<span class=\"_ _8\"></span>ening<span class=\"ls0 ws0\">.  </span>Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span>rest<span class=\"_ _8\"></span>voet.7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20ac7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__143-1": {
   "value": "Transacties i<span class=\"_ _8\"></span>n vreemde valut<span class=\"_ _8\"></span>a worden omgerek<span class=\"_ _8\"></span>end naar de func<span class=\"_ _8\"></span>tionele valuta t<span class=\"_ _8\"></span>egen de wisselk<span class=\"_ _8\"></span>oers die geldi<span class=\"_ _8\"></span>g was op de trans<span class=\"_ _8\"></span>actiedatum<span class=\"_ _8\"></span>. Koerswinst<span class=\"_ _8\"></span>en en <span class=\"ls0 ws0\">-</span>verliezen d<span class=\"_ _8\"></span>ie voortvloeien u<span class=\"_ _8\"></span>it de afwikkelin<span class=\"_ _8\"></span>g van dergelijk<span class=\"_ _8\"></span>e transacti<span class=\"_ _8\"></span>es, en uit de omr<span class=\"_ _8\"></span>ekening tege<span class=\"_ _8\"></span>n de slotkoerse<span class=\"_ _8\"></span>n van monetair<span class=\"_ _8\"></span>e activa en ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n uitgedrukt<span class=\"_ _8\"></span> in vreemde v<span class=\"_ _8\"></span>aluta, worde<span class=\"_ _8\"></span>n opgenomen in <span class=\"_ _8\"></span>de resultatenrek<span class=\"_ _8\"></span>ening<span class=\"ls0 ws0\">.  </span>Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span>rest<span class=\"_ _8\"></span>voet.7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20ac7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__32": {
   "value": "Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__31": {
   "value": "Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__30": {
   "value": "Koerswinsten en <span class=\"ls0 ws0\">-</span><span class=\"ws4e\">verl<span class=\"_ _8\"></span>iezen die betrekk<span class=\"_ _8\"></span>ing hebben op rent<span class=\"_ _8\"></span>edragende sch<span class=\"_ _8\"></span>ulden en geldmidd<span class=\"_ _8\"></span>elen en kasequiva<span class=\"_ _8\"></span>lenten worden i<span class=\"_ _8\"></span>n de resultatenreke<span class=\"_ _8\"></span>ning gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cNetto<span class=\"ls0 ws0\">-</span><span class=\"ws38\">financ<span class=\"_ _8\"></span>i\u00ebl<span class=\"_ _8\"></span>e </span></span>kosten\u201d. Alle a<span class=\"_ _8\"></span>ndere koerswin<span class=\"_ _8\"></span>sten en <span class=\"ls0 ws0\">-</span>verliez<span class=\"_ _8\"></span>en worden in d<span class=\"_ _8\"></span>e resultatenrek<span class=\"_ _8\"></span>ening gepr<span class=\"_ _8\"></span>esenteerd o<span class=\"_ _8\"></span>nder \u201cOverige b<span class=\"_ _8\"></span>edrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), netto\u201d<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Voor het opstel<span class=\"_ _8\"></span>len van de gec<span class=\"_ _8\"></span>onsolideerde j<span class=\"_ _8\"></span>aarrekening w<span class=\"_ _8\"></span>orden de acti<span class=\"_ _8\"></span>va en verplic<span class=\"_ _8\"></span>htingen van d<span class=\"_ _8\"></span>e buitenlands<span class=\"_ _8\"></span>e activitei<span class=\"_ _8\"></span>ten van d<span class=\"_ _8\"></span>e Groep omgere<span class=\"_ _8\"></span>kend tegen de sl<span class=\"_ _8\"></span>otkoers op bala<span class=\"_ _8\"></span>nsdatum.<span class=\"_ _8\"></span> Posten van op<span class=\"_ _8\"></span>brengsten <span class=\"_ _8\"></span>en kosten worde<span class=\"_ _8\"></span>n omgerekend t<span class=\"_ _8\"></span>egen de gem<span class=\"_ _8\"></span>iddelde wisselk<span class=\"_ _8\"></span>oersen (tenz<span class=\"_ _8\"></span>ij dit gem<span class=\"_ _8\"></span>iddelde geen <span class=\"_ _8\"></span>redelijke be<span class=\"_ _8\"></span>naderi<span class=\"_ _8\"></span>ng is van het<span class=\"_ _8\"></span> cumulatief eff<span class=\"_ _8\"></span>ect van de k<span class=\"_ _8\"></span>oersen op de<span class=\"_ _8\"></span> transactiedat<span class=\"_ _8\"></span>ums, in dit g<span class=\"_ _8\"></span>eval worden b<span class=\"_ _8\"></span>aten en lasten om<span class=\"_ _8\"></span>gerekend t<span class=\"_ _8\"></span>egen de koers <span class=\"_ _8\"></span>op de transact<span class=\"_ _8\"></span>iedatums<span class=\"_ _8\"></span>) en de posten va<span class=\"_ _8\"></span>n eigen verm<span class=\"_ _8\"></span>ogen worden om<span class=\"_ _8\"></span>gerekend tege<span class=\"_ _8\"></span>n de histor<span class=\"_ _8\"></span>ische koers.<span class=\"_ _8\"></span> De hieruit voort<span class=\"_ _8\"></span>vloeiende ko<span class=\"_ _8\"></span>ersverschil<span class=\"_ _8\"></span>len worden o<span class=\"_ _8\"></span>pgenomen onder h<span class=\"_ _8\"></span>et niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gerealiseer<span class=\"_ _8\"></span>d resultaat en g<span class=\"_ _8\"></span>ecumuleerd i<span class=\"_ _8\"></span>n een afzonder<span class=\"_ _8\"></span>lijke compo<span class=\"_ _8\"></span>nent van het eige<span class=\"_ _8\"></span>n vermogen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De voornaamst<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">wisselkoer<span class=\"_ _8\"></span>sen die zijn g<span class=\"_ _8\"></span>ebruikt<span class=\"ls0 ws0\">, </span>z<span class=\"_ _8\"></span>ijn als volgt:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>31 December 2022 31 December 2021 Munt<span class=\"ls0 ws0\"> </span>Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> Slotkoers Gemiddelde jaarkoers<span class=\"_ _8\"></span> AUD 1,5693 1,5174 1,5615 1,5747 BRL 5,6386 5,4432 6,3101 6,3813 CZK<span class=\"ls0 ws0\"> </span>24,1160 24,5603 24,8580 25,6468 GBP<span class=\"ls0 ws0\"> </span>0,8869 0,8526 0,8403 0,8600 MXN<span class=\"ls0 ws0\"> </span>20,8560 21,2045 23,1438 23,9903 PLN 4,6808 4,6845 4,5969 4,5640 RUB 78,9950 74,0691 85,3004 87,2321 DZD<span class=\"ls0 ws0\"> </span>147,1816 150,2997 158,2669 160,2390 USD 1,0666 1,0539 1,1326 1,1835",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__135-1": {
   "value": "7.1.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Immateri\u00eble activa <span class=\"ls0 ws0\"> </span></span>Een immaterie<span class=\"_ _8\"></span>el actief wordt<span class=\"_ _8\"></span> opgenomen <span class=\"_ _8\"></span>in de balans w<span class=\"_ _8\"></span>anneer er aan d<span class=\"_ _8\"></span>e volgende v<span class=\"_ _8\"></span>oorwaarden <span class=\"_ _8\"></span>wordt voldaan:<span class=\"_ _8\"></span> (1) het ac<span class=\"_ _8\"></span>tief is id<span class=\"_ _8\"></span>entificeerb<span class=\"_ _8\"></span>aar, d.w.z<span class=\"_ _8\"></span>. ofwel afsch<span class=\"_ _8\"></span>eidbaar (als <span class=\"_ _8\"></span>het kan worde<span class=\"_ _8\"></span>n verkocht, over<span class=\"_ _8\"></span>gedragen, in <span class=\"_ _8\"></span>licentie gegev<span class=\"_ _8\"></span>en) of voortvl<span class=\"_ _8\"></span>oeit uit cont<span class=\"_ _8\"></span>ractuele of ander<span class=\"_ _8\"></span>e juridisch<span class=\"_ _8\"></span>e rechten; (2)<span class=\"_ _8\"></span> het is waarschijn<span class=\"_ _8\"></span>lijk dat de verw<span class=\"_ _8\"></span>achte to<span class=\"ws3d\">ekom<span class=\"_ _8\"></span>stige economis<span class=\"_ _8\"></span>che voordelen die<span class=\"_ _8\"></span> </span>kunnen worde<span class=\"_ _8\"></span>n toegerekend <span class=\"_ _8\"></span>aan het actief<span class=\"_ _8\"></span> naar de Groep<span class=\"_ _8\"></span> zullen vloei<span class=\"_ _8\"></span>en; (3) de Gro<span class=\"_ _8\"></span>ep heeft zegge<span class=\"_ _8\"></span>nschap <span class=\"_ _8\"></span>over het actief<span class=\"_ _8\"></span>; en (4) de kost<span class=\"_ _8\"></span>prijs van het<span class=\"_ _8\"></span> actief kan op e<span class=\"_ _8\"></span>en betrouwbar<span class=\"_ _8\"></span>e wijze worden bepaal<span class=\"_ _8\"></span>d<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>7.1.16.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Overheidssubsidies <span class=\"ls0 ws0\"> </span>Subsidies van <span class=\"_ _8\"></span>overheden zij<span class=\"_ _8\"></span>n opgenomen te<span class=\"_ _8\"></span>gen hun re\u00eble waar<span class=\"_ _8\"></span>de wanneer<span class=\"_ _8\"></span> er een redelij<span class=\"_ _8\"></span>ke zekerheid i<span class=\"_ _8\"></span>s dat de subsidi<span class=\"_ _8\"></span>e zal worden ont<span class=\"_ _8\"></span>vangen en de G<span class=\"_ _8\"></span>roep alle bijbeh<span class=\"_ _8\"></span>orende voor<span class=\"_ _8\"></span>waarden zal<span class=\"_ _8\"></span> naleven<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Overheidssubs<span class=\"_ _8\"></span>idies met betre<span class=\"_ _8\"></span>kking tot terr<span class=\"_ _8\"></span>einen, gebouwen,<span class=\"_ _8\"></span> machines en install<span class=\"_ _8\"></span>aties worde<span class=\"_ _8\"></span>n in mindering gebr<span class=\"_ _8\"></span>acht op de kostpr<span class=\"_ _8\"></span>ijs van de activ<span class=\"_ _8\"></span>a waarop ze betrek<span class=\"_ _8\"></span>king hebben en worde<span class=\"_ _8\"></span>n lineair opgeno<span class=\"_ _8\"></span>men in de resul<span class=\"_ _8\"></span>tatenrekening <span class=\"_ _8\"></span>gedurende de v<span class=\"_ _8\"></span>erwachte geb<span class=\"_ _8\"></span>ruiksduur van <span class=\"_ _8\"></span>de desbetreffe<span class=\"_ _8\"></span>nde activa<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,7  De daling tijd<span class=\"_ _8\"></span>ens de periode i<span class=\"_ _8\"></span>s voornameli<span class=\"_ _8\"></span>jk gerelateer<span class=\"_ _8\"></span>d aan de transfer v<span class=\"_ _8\"></span>an be\u00ebindigd<span class=\"_ _8\"></span>e activiteit na<span class=\"_ _8\"></span>ar vaste activa a<span class=\"_ _8\"></span>angehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Merken in 2021<span class=\"_ _8\"></span> vertegenwoor<span class=\"_ _8\"></span>digden de kapit<span class=\"_ _8\"></span>alisatie van som<span class=\"_ _8\"></span>mige van de merk<span class=\"_ _8\"></span>en die zijn ver<span class=\"_ _8\"></span>worven door de over<span class=\"_ _8\"></span>names van Gr<span class=\"_ _8\"></span>upo Mabe en O<span class=\"_ _8\"></span>ntex Brazili\u00eb.<span class=\"_ _8\"></span> De bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>ering opgenomen in 202<span class=\"_ _8\"></span>1 was voorname<span class=\"_ _8\"></span>lijk het ge<span class=\"_ _8\"></span>volg van de test<span class=\"_ _8\"></span> op bijzondere w<span class=\"_ _8\"></span>aardevermin<span class=\"_ _8\"></span>dering die wer<span class=\"_ _8\"></span>d uitgevoerd voor<span class=\"_ _8\"></span> de Brazil<span class=\"_ _8\"></span>iaanse activ<span class=\"_ _8\"></span>iteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Geactiveerde I<span class=\"_ _8\"></span>T<span class=\"ls0 ws0\">-</span>implement<span class=\"_ _8\"></span>atiekosten vert<span class=\"_ _8\"></span>egenwoord<span class=\"_ _8\"></span>igen intern ont<span class=\"_ _8\"></span>wikkelde en ext<span class=\"_ _8\"></span>ern ingekochte s<span class=\"_ _8\"></span>oftware voor<span class=\"_ _8\"></span> eigen gebru<span class=\"_ _8\"></span>ik. <span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering <span class=\"ws38\">erkend<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>in <span class=\"_ _8\"></span>2022<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">is </span></span>voor<span class=\"_ _8\"></span>namelijk <span class=\"_ _9\"></span>het <span class=\"_ _8\"></span></span>resultaat<span class=\"_ _8\"></span> van de test<span class=\"_ _8\"></span> op bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>eringen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">uitgevo</span>erd op de <span class=\"ls0 ws0\">Russische <span class=\"_ _9\"></span></span>activiteiten, zie <span class=\"_ _8\"></span>hieronder voo<span class=\"_ _8\"></span>r meer informat<span class=\"_ _8\"></span>ie.<span class=\"ls0 ws0\"> </span>De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac Voor<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Er waren geen im<span class=\"_ _8\"></span>materi\u00eble act<span class=\"_ _8\"></span>iva in pand gegev<span class=\"_ _8\"></span>en in het kader van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n.7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__34": {
   "value": "7.1.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Immateri\u00eble activa <span class=\"ls0 ws0\"> </span></span>Een immaterie<span class=\"_ _8\"></span>el actief wordt<span class=\"_ _8\"></span> opgenomen <span class=\"_ _8\"></span>in de balans w<span class=\"_ _8\"></span>anneer er aan d<span class=\"_ _8\"></span>e volgende v<span class=\"_ _8\"></span>oorwaarden <span class=\"_ _8\"></span>wordt voldaan:<span class=\"_ _8\"></span> (1) het ac<span class=\"_ _8\"></span>tief is id<span class=\"_ _8\"></span>entificeerb<span class=\"_ _8\"></span>aar, d.w.z<span class=\"_ _8\"></span>. ofwel afsch<span class=\"_ _8\"></span>eidbaar (als <span class=\"_ _8\"></span>het kan worde<span class=\"_ _8\"></span>n verkocht, over<span class=\"_ _8\"></span>gedragen, in <span class=\"_ _8\"></span>licentie gegev<span class=\"_ _8\"></span>en) of voortvl<span class=\"_ _8\"></span>oeit uit cont<span class=\"_ _8\"></span>ractuele of ander<span class=\"_ _8\"></span>e juridisch<span class=\"_ _8\"></span>e rechten; (2)<span class=\"_ _8\"></span> het is waarschijn<span class=\"_ _8\"></span>lijk dat de verw<span class=\"_ _8\"></span>achte to<span class=\"ws3d\">ekom<span class=\"_ _8\"></span>stige economis<span class=\"_ _8\"></span>che voordelen die<span class=\"_ _8\"></span> </span>kunnen worde<span class=\"_ _8\"></span>n toegerekend <span class=\"_ _8\"></span>aan het actief<span class=\"_ _8\"></span> naar de Groep<span class=\"_ _8\"></span> zullen vloei<span class=\"_ _8\"></span>en; (3) de Gro<span class=\"_ _8\"></span>ep heeft zegge<span class=\"_ _8\"></span>nschap <span class=\"_ _8\"></span>over het actief<span class=\"_ _8\"></span>; en (4) de kost<span class=\"_ _8\"></span>prijs van het<span class=\"_ _8\"></span> actief kan op e<span class=\"_ _8\"></span>en betrouwbar<span class=\"_ _8\"></span>e wijze worden bepaal<span class=\"_ _8\"></span>d<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__35-1": {
   "value": "Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden <span class=\"_ _8\"></span>gewaardeer<span class=\"_ _8\"></span>d aan kostprij<span class=\"_ _8\"></span>s (inclu<span class=\"_ _8\"></span>sief de kosten <span class=\"_ _8\"></span>die direct toe<span class=\"_ _8\"></span>wijsbaar zij<span class=\"_ _8\"></span>n aan de trans<span class=\"_ _8\"></span>actie), v<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumul<span class=\"_ _8\"></span>eerde afs<span class=\"_ _8\"></span>chrijvingen e<span class=\"_ _8\"></span>n verminderd met eventuele <span class=\"_ _8\"></span>gecumuleerd<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>ezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Binnen de Groep v<span class=\"_ _8\"></span>ertegenwoor<span class=\"_ _8\"></span>digen de inter<span class=\"_ _8\"></span>n gegenereerde im<span class=\"_ _8\"></span>materi\u00eble<span class=\"_ _8\"></span> activa IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>projecten en pro<span class=\"_ _8\"></span>duct/proces<span class=\"_ _8\"></span> ontwikkelings<span class=\"_ _8\"></span>projecte<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere <span class=\"ls17 ws20\">datum<span class=\"ls0 ws0\">. </span></span>Extern verwor<span class=\"_ _8\"></span>ven software w<span class=\"_ _8\"></span>ordt gewaarde<span class=\"_ _8\"></span>erd aan kostpr<span class=\"_ _8\"></span>ijs verminder<span class=\"_ _8\"></span>d met eventue<span class=\"_ _8\"></span>le gecumuleer<span class=\"_ _8\"></span>de afschrijvi<span class=\"_ _8\"></span>ngen en verm<span class=\"_ _8\"></span>inderd met event<span class=\"_ _8\"></span>uele bijzonder<span class=\"_ _8\"></span>e gecumuleer<span class=\"_ _8\"></span>de waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.<span class=\"ls0 ws0\"> </span>Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actie<span class=\"ls21 ws3b\">f.<span class=\"ls0 ws0\"> </span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Uitgaven voor<span class=\"_ _8\"></span> herstellin<span class=\"_ _8\"></span>gen en onderh<span class=\"_ _8\"></span>oud die enkel b<span class=\"_ _8\"></span>edoeld zijn om<span class=\"_ _8\"></span> de waarde van v<span class=\"_ _8\"></span>aste activa o<span class=\"_ _8\"></span>p peil te hou<span class=\"_ _8\"></span>den, maar niet om<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>e te verhogen, w<span class=\"_ _8\"></span>orden verw<span class=\"_ _8\"></span>erkt in de resultat<span class=\"_ _8\"></span>enreke<span class=\"_ _8\"></span>ning. Uitgaven voor <span class=\"_ _8\"></span>grote herstelli<span class=\"_ _8\"></span>ngen en voor gr<span class=\"_ _8\"></span>oot onderhoud,<span class=\"_ _8\"></span> die leiden tot e<span class=\"_ _8\"></span>en toename van de t<span class=\"_ _8\"></span>oekomstige eco<span class=\"_ _8\"></span>nomische voord<span class=\"_ _8\"></span>elen die door het v<span class=\"_ _8\"></span>aste actief zulle<span class=\"_ _8\"></span>n worden gegener<span class=\"_ _8\"></span>eerd, worde<span class=\"_ _8\"></span>n evenwel ge\u00efde<span class=\"_ _8\"></span>ntificeerd als<span class=\"_ _8\"></span> een afzonderlij<span class=\"_ _8\"></span>k element van<span class=\"_ _8\"></span> de aanschaffi<span class=\"_ _8\"></span>ngswaarde. De kos<span class=\"_ _8\"></span>ten van terrein<span class=\"_ _8\"></span>en, gebouwen, m<span class=\"_ _8\"></span>achines en i<span class=\"_ _8\"></span>nstallat<span class=\"_ _8\"></span>ies worden onderv<span class=\"_ _8\"></span>erdeeld in bel<span class=\"_ _8\"></span>angrijke<span class=\"_ _8\"></span> bestanddele<span class=\"_ _8\"></span>n. Deze belangrij<span class=\"_ _8\"></span>ke bestanddele<span class=\"_ _8\"></span>n, die worden vervan<span class=\"_ _8\"></span>gen op regelmati<span class=\"_ _8\"></span>ge tijdstippen en bij<span class=\"_ _8\"></span>gevolg een gebrui<span class=\"_ _8\"></span>ksduur he<span class=\"_ _8\"></span>bben die vers<span class=\"_ _8\"></span>chilt van die van de vast<span class=\"_ _8\"></span>e activa waarin ze zijn verwerkt, <span class=\"_ _9\"></span><span class=\"ls1f wsc3\">worden afges<span class=\"_ _8\"></span>chreven over hun s<span class=\"_ _8\"></span>pecifieke gebr<span class=\"_ _8\"></span>uiksduur. In gev<span class=\"_ _8\"></span>al van vervanging wor<span class=\"_ _8\"></span>dt het bestanddeel<span class=\"_ _8\"></span> vervangen en niet<span class=\"_ _8\"></span> langer in de<span class=\"_ _8\"></span> balans opgenomen en wor<span class=\"_ _8\"></span>dt het nieuwe </span>bestanddeel af<span class=\"_ _8\"></span>geschreven tot<span class=\"_ _8\"></span> de volgende g<span class=\"_ _8\"></span>rote herstell<span class=\"_ _8\"></span>ing of groot ond<span class=\"_ _8\"></span>erhoud<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.20.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Winstbelastingen  </span>Winstbelast<span class=\"_ _8\"></span>ing is de som van de v<span class=\"_ _8\"></span>erschuldig<span class=\"_ _8\"></span>de actuele en uitges<span class=\"_ _8\"></span>telde belas<span class=\"_ _8\"></span>tingverplic<span class=\"_ _8\"></span>htingen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De verschuld<span class=\"_ _8\"></span>igde actuele wi<span class=\"_ _8\"></span>nstbelasti<span class=\"_ _8\"></span>ngskost is berek<span class=\"_ _8\"></span>end op basis van<span class=\"ls0 ws0\"> </span>de bel<span class=\"_ _8\"></span>astingtarie<span class=\"_ _8\"></span>ven (en de belas<span class=\"_ _8\"></span>tingwetgevin<span class=\"_ _8\"></span>g) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces materie<span class=\"_ _8\"></span>el is afgeslote<span class=\"_ _8\"></span>n tegen het ein<span class=\"_ _8\"></span>de van de rapporterin<span class=\"_ _8\"></span>gsperiode in de land<span class=\"_ _8\"></span>en waar de dochtero<span class=\"_ _8\"></span>ndernemingen v<span class=\"_ _8\"></span>an de Groep actief z<span class=\"_ _8\"></span>ijn en belastbaar ink<span class=\"_ _8\"></span>omen genereren. Z<span class=\"_ _8\"></span>oals bepaald in I<span class=\"_ _8\"></span>AS 12 \u00a746 \u201cWinstbelastin<span class=\"_ _8\"></span>gen\u201d, eval<span class=\"_ _8\"></span>ueert het manageme<span class=\"_ _8\"></span>nt op periodiek<span class=\"_ _8\"></span>e wijze de inge<span class=\"_ _8\"></span>nomen posities<span class=\"_ _8\"></span> in de belasti<span class=\"_ _8\"></span>ngaangift<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot situat<span class=\"_ _8\"></span>ies waarin de g<span class=\"_ _8\"></span>elden<span class=\"_ _8\"></span>de fiscale wet<span class=\"_ _8\"></span>geving onderhev<span class=\"_ _8\"></span>ig is aan inter<span class=\"_ _8\"></span>pretatie en s<span class=\"_ _8\"></span>telt waar nodig bijk<span class=\"_ _8\"></span>omende ver<span class=\"_ _8\"></span>plichtingen o<span class=\"_ _8\"></span>p die gebaseer<span class=\"_ _8\"></span>d zijn op de verw<span class=\"_ _8\"></span>achte bedr<span class=\"_ _8\"></span>agen die versc<span class=\"_ _8\"></span>huldigd zijn a<span class=\"_ _8\"></span>an de belastinga<span class=\"_ _8\"></span>utoriteit<span class=\"_ _8\"></span>en. Deze eval<span class=\"_ _8\"></span>uatie gebeurt v<span class=\"_ _8\"></span>oor alle fisc<span class=\"_ _8\"></span>ale periodes<span class=\"_ _8\"></span> die nog kunnen ge<span class=\"_ _8\"></span>controleerd w<span class=\"_ _8\"></span>orden door de b<span class=\"_ _8\"></span>evoegde instan<span class=\"_ _8\"></span>ties<span class=\"ls0 ws0\">. </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen d<span class=\"_ _8\"></span>e belastingtar<span class=\"_ _8\"></span>ieven die naar ver<span class=\"_ _8\"></span>wachting van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn op de periode waari<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>vor<span class=\"_ _8\"></span>dering wordt gerealiseerd <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing wordt afgew<span class=\"_ _8\"></span>ikkeld, op b<span class=\"_ _8\"></span>asis van de belast<span class=\"_ _8\"></span>ingtariev<span class=\"_ _8\"></span>en (en de belasting<span class=\"_ _8\"></span>wetgevi<span class=\"_ _8\"></span>ng) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces mater<span class=\"_ _8\"></span>ieel is afgeslot<span class=\"_ _8\"></span>en tegen het einde va<span class=\"_ _8\"></span>n de rapporterin<span class=\"_ _8\"></span>gsperiode<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingvorder<span class=\"_ _8\"></span>ingen en <span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichtingen v<span class=\"_ _8\"></span>oor tijdeli<span class=\"_ _8\"></span>jke verschil<span class=\"_ _8\"></span>len tussen de f<span class=\"_ _8\"></span>iscale boek<span class=\"_ _8\"></span>waarde van activ<span class=\"_ _8\"></span>a en verplicht<span class=\"_ _8\"></span>ingen en hun bo<span class=\"_ _8\"></span>ekwaarde in de g<span class=\"_ _8\"></span>econsolide<span class=\"_ _8\"></span>erde jaarrekeni<span class=\"_ _8\"></span>ng zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn echter niet<span class=\"_ _8\"></span> opgenomen in d<span class=\"_ _8\"></span>e balans voor<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de eerste opna<span class=\"_ _8\"></span>me van goodwi<span class=\"_ _8\"></span>ll; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws57\">de eerste opna<span class=\"_ _8\"></span>me van een act<span class=\"_ _8\"></span>ief of verplicht<span class=\"_ _8\"></span>ing in een tr<span class=\"_ _8\"></span>ansactie a<span class=\"_ _8\"></span>nders dan een b<span class=\"_ _8\"></span>edrijfscombi<span class=\"_ _8\"></span>natie die op h<span class=\"_ _8\"></span>et moment van de t<span class=\"_ _8\"></span>ransactie ge<span class=\"_ _8\"></span>en invloed heef<span class=\"_ _8\"></span>t op de comm<span class=\"_ _8\"></span>erci\u00eble winst<span class=\"_ _8\"></span> of </span></span>de fiscale winst<span class=\"_ _8\"></span> (het fiscaal v<span class=\"_ _8\"></span>erlies)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Uitgestelde <span class=\"_ _8\"></span>belastingvor<span class=\"_ _8\"></span>deringen voor t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen die <span class=\"_ _8\"></span>ontstaan op inv<span class=\"_ _8\"></span>esteringen i<span class=\"_ _8\"></span>n dochterond<span class=\"_ _8\"></span>ernemingen e<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemin<span class=\"_ _8\"></span>gen, behalve v<span class=\"_ _8\"></span>oor uitgestel<span class=\"_ _8\"></span>de belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en waarbij het<span class=\"_ _8\"></span> tijdstip v<span class=\"_ _8\"></span>an de terugnam<span class=\"_ _8\"></span>e van het tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schil onder<span class=\"_ _8\"></span> controle st<span class=\"_ _8\"></span>aat van de Gr<span class=\"_ _8\"></span>oep en het<span class=\"_ _8\"></span> waarschijnli<span class=\"_ _8\"></span>jk is dat het t<span class=\"_ _8\"></span>ijdelij<span class=\"_ _8\"></span>ke verschil ni<span class=\"_ _8\"></span>et zal worde<span class=\"_ _8\"></span>n teruggeboekt<span class=\"_ _8\"></span> in de voorzie<span class=\"_ _8\"></span>nbare toekomst<span class=\"_ _8\"></span>, zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn doorgaans op<span class=\"_ _8\"></span>genomen in de ba<span class=\"_ _8\"></span>lans voor all<span class=\"_ _8\"></span>e belastbare t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde <span class=\"ws44\">bel<span class=\"_ _8\"></span>astingvorder<span class=\"_ _8\"></span>ingen voor all<span class=\"_ _8\"></span>e aftrekbare tij<span class=\"_ _8\"></span>delijke vers<span class=\"_ _8\"></span>chillen zijn door<span class=\"_ _8\"></span>gaans opgenome<span class=\"_ _8\"></span>n, in die mate dat het<span class=\"_ _8\"></span> waarschijnlij<span class=\"_ _8\"></span>k<span class=\"ls0 ws0\"> </span>is dat er bela<span class=\"_ _8\"></span>stbare winst be<span class=\"_ _8\"></span>schikbaar zal z<span class=\"_ _8\"></span>ijn waarme<span class=\"_ _8\"></span>e </span>die aftrekbare t<span class=\"_ _8\"></span>ijdelijk<span class=\"_ _8\"></span>e verschillen k<span class=\"_ _8\"></span>unnen wor<span class=\"_ _8\"></span>den gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van uitgestelde belas<span class=\"_ _8\"></span>tingvorder<span class=\"_ _8\"></span>ingen wordt beoor<span class=\"_ _8\"></span>deeld aan het einde va<span class=\"_ _8\"></span>n elke rapporte<span class=\"_ _8\"></span>ringsperiode e<span class=\"_ _8\"></span>n verminderd voor z<span class=\"_ _8\"></span>over het niet<span class=\"_ _8\"></span> langer waarschijn<span class=\"_ _8\"></span>lijk is dat voldoen<span class=\"_ _8\"></span>de belastbare win<span class=\"_ _8\"></span>sten beschikb<span class=\"_ _8\"></span>aar zullen z<span class=\"_ _8\"></span>ijn om het hele act<span class=\"_ _8\"></span>ief of een deel <span class=\"_ _8\"></span>ervan terug te vor<span class=\"_ _8\"></span>deren.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n berekend op he<span class=\"_ _8\"></span>t niveau van el<span class=\"_ _8\"></span>ke fiscale entit<span class=\"_ _8\"></span>eit in de Groep. D<span class=\"_ _8\"></span>e Groep is in staat<span class=\"_ _8\"></span> om<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>de uitges<span class=\"_ _8\"></span>telde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n en <span class=\"ls0 ws0\">-</span>verplicht<span class=\"_ _8\"></span>ingen te vereffenen in<span class=\"_ _8\"></span>dien de uitgest<span class=\"_ _8\"></span>elde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n betrekking h<span class=\"_ _8\"></span>ebben op belast<span class=\"_ _8\"></span>ingen geheven d<span class=\"_ _8\"></span>oor dezelfde be<span class=\"_ _8\"></span>lastingaut<span class=\"_ _8\"></span>oriteit<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.2.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA aanpassingen<span class=\"ls0 ws0\"> </span></span>De componenten di<span class=\"_ _8\"></span>e opgenomen zi<span class=\"_ _8\"></span>jn onder de rubriek<span class=\"_ _8\"></span> EBITD<span class=\"_ _8\"></span>A aanpassingen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn deze com<span class=\"_ _8\"></span>ponenten die door het<span class=\"_ _8\"></span> management nie<span class=\"_ _8\"></span>t beschouwd wor<span class=\"_ _8\"></span>den als verbonden aa<span class=\"_ _8\"></span>n de transacti<span class=\"_ _8\"></span>es, projecten en aanp<span class=\"_ _8\"></span>assingen van de w<span class=\"_ _8\"></span>aarde van activa e<span class=\"_ _8\"></span>n passiva binnen het<span class=\"_ _8\"></span> kader van de gewon<span class=\"_ _8\"></span>e bedrijfsactivi<span class=\"_ _8\"></span>teiten van de Gr<span class=\"_ _8\"></span>oep. Deze opbrengst<span class=\"_ _8\"></span>en en kosten wor<span class=\"_ _8\"></span>de<span class=\"wsc2\">n afzonderli<span class=\"_ _8\"></span>jk </span>gepresenteer<span class=\"_ _8\"></span>d omdat ze be<span class=\"_ _8\"></span>langrijk z<span class=\"_ _8\"></span>ijn voor e<span class=\"_ _8\"></span>en goed begri<span class=\"_ _8\"></span>p door de gebr<span class=\"_ _8\"></span>uikers van<span class=\"_ _8\"></span> de geconsolid<span class=\"_ _8\"></span>eerde jaarrek<span class=\"_ _8\"></span>ening v<span class=\"_ _8\"></span>an de \u201cnorm<span class=\"_ _8\"></span>ale\u201d prest<span class=\"_ _8\"></span>aties van de Gr<span class=\"_ _8\"></span>oep vanwege hu<span class=\"_ _8\"></span>n omvang of <span class=\"_ _8\"></span>aard<span class=\"ls0 ws0\">. </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">EBITDA aanpas<span class=\"_ _8\"></span>singen</span></span> <span class=\"ls1f ws3e\">he<span class=\"_ _8\"></span>bben betrekk<span class=\"_ _8\"></span>ing op:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Kosten verbon<span class=\"_ _8\"></span>den aan overnam<span class=\"_ _8\"></span>es;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Wijzigingen i<span class=\"_ _8\"></span>n de waarderin<span class=\"_ _8\"></span>g van de voorwa<span class=\"_ _8\"></span>ardelijke ver<span class=\"_ _8\"></span>goedingen in het<span class=\"_ _8\"></span> kader van bedr<span class=\"_ _8\"></span>ijfscombinat<span class=\"_ _8\"></span>ies<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Wijzigin<span class=\"ls1f ws149\">gen in de gr<span class=\"_ _8\"></span>oepsstruct<span class=\"_ _8\"></span>uur, kosten met<span class=\"_ _8\"></span> betrekking tot her<span class=\"_ _8\"></span>structurerin<span class=\"_ _8\"></span>g van de activitei<span class=\"_ _8\"></span>ten, met inbegr<span class=\"_ _8\"></span>ip van kosten<span class=\"_ _8\"></span></span></span> <span class=\"_ _31\"> </span><span class=\"ls1f ws149\">die betrekking hebben op de veref<span class=\"_ _8\"></span>fening van </span></span>dochteronder<span class=\"_ _8\"></span>nemingen en de<span class=\"_ _8\"></span> sluiting, openi<span class=\"_ _8\"></span>ng of verplaats<span class=\"_ _8\"></span>ing van fabriek<span class=\"_ _8\"></span>en;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Bijzondere wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringen op activ<span class=\"_ _8\"></span>a en significa<span class=\"_ _8\"></span>nte geschil<span class=\"_ _8\"></span>len</span>. </span>EBITDA <span class=\"_ _8\"></span><span class=\"ls1f ws50\">aanpassingen van de<span class=\"_ _8\"></span> Groep voor de boekjaren af<span class=\"_ _8\"></span>gesloten op 31 decem<span class=\"_ _8\"></span>ber bestaan uit v<span class=\"_ _8\"></span>olgende compone<span class=\"_ _8\"></span>nten in de gecons<span class=\"_ _8\"></span>olideerde res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng en kunn<span class=\"_ _8\"></span>en gereconcil<span class=\"_ _8\"></span>ieerd </span>worden in toeli<span class=\"_ _8\"></span>chting 7.24<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan wi<span class=\"_ _8\"></span>jzigingen in <span class=\"_ _8\"></span>de groepsstruc<span class=\"_ _8\"></span>tuur</span><span class=\"ls21\">; en</span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__36": {
   "value": "Ontwikkelings<span class=\"_ _8\"></span>kos<span class=\"ws6d\">ten die r<span class=\"_ _8\"></span>echtstreeks toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan het ontwerp en t<span class=\"_ _8\"></span>esten van identif<span class=\"_ _8\"></span>iceerbare<span class=\"_ _8\"></span> en unieke projecten wa<span class=\"_ _8\"></span>arover de Groep z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap heeft, worden als<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e </span>activa opgeno<span class=\"_ _8\"></span>men als aan de volg<span class=\"_ _8\"></span>ende crit<span class=\"_ _8\"></span>eria voldaan wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het is technisc<span class=\"_ _8\"></span>h uitvoerbaar<span class=\"_ _8\"></span> om het immater<span class=\"_ _8\"></span>ieel actief,<span class=\"_ _8\"></span> met het oog op het gebr<span class=\"_ _8\"></span>uik of de verk<span class=\"_ _8\"></span>oop, te voltooi<span class=\"_ _8\"></span>en</span>;  </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het manageme<span class=\"_ _8\"></span>nt beoogt het i<span class=\"_ _8\"></span>mmaterieel act<span class=\"_ _8\"></span>ief te voltooi<span class=\"_ _8\"></span>en en te gebruik<span class=\"_ _8\"></span>en of verkope<span class=\"_ _8\"></span>n</span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">het vermogen <span class=\"_ _8\"></span>om het immater<span class=\"_ _8\"></span>ieel actief te gebr<span class=\"_ _8\"></span>uiken of te ver<span class=\"_ _8\"></span>kopen is bes<span class=\"_ _8\"></span>chikbaar</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">er</span> <span class=\"ls1f ws3e\">kan aanget<span class=\"_ _8\"></span>oond worden ho<span class=\"_ _8\"></span>e het immaterieel ac<span class=\"_ _8\"></span>tief waars<span class=\"_ _8\"></span>chijnlijke toek<span class=\"_ _8\"></span>omstige econ<span class=\"_ _8\"></span>omische vo<span class=\"_ _8\"></span>ordelen zal gen<span class=\"_ _8\"></span>ereren</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">adequate tec<span class=\"_ _8\"></span>hnische, fi<span class=\"_ _8\"></span>nanci\u00eble en andere <span class=\"_ _8\"></span>middelen zijn <span class=\"_ _8\"></span>beschikbaar v<span class=\"_ _8\"></span>oor de voltoo<span class=\"_ _8\"></span>iing van de ont<span class=\"_ _8\"></span>wikkeling eve<span class=\"_ _8\"></span>nals voor het ge<span class=\"_ _8\"></span>bruik of de ver<span class=\"_ _8\"></span>koop v<span class=\"_ _8\"></span>an het actief</span>; <span class=\"_ _8\"></span><span class=\"ls1f ws38\">en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de kosten, toe <span class=\"_ _8\"></span>te rekenen aan<span class=\"_ _8\"></span> het immaterieel ac<span class=\"_ _8\"></span>tief tijdens<span class=\"_ _8\"></span> zijn ontwikkel<span class=\"_ _8\"></span>ingsfase, k<span class=\"_ _8\"></span>unnen op een betro<span class=\"_ _8\"></span>uwbare manier<span class=\"_ _8\"></span> gewaard<span class=\"ws57\">eerd wor<span class=\"_ _8\"></span>den</span></span>.<span class=\"_ _8\"></span> </span>Systemen van de G<span class=\"_ _8\"></span>roep laten een bet<span class=\"_ _8\"></span>rouwbare m<span class=\"_ _8\"></span>aatstaf toe voor k<span class=\"_ _8\"></span>osten die direct<span class=\"_ _8\"></span> toerekenbaar<span class=\"_ _8\"></span> zijn aa<span class=\"_ _8\"></span>n de verschille<span class=\"_ _8\"></span>nde IT<span class=\"ls0 ws0\">-</span>project<span class=\"_ _8\"></span>en en product/<span class=\"_ _8\"></span>proces ontw<span class=\"_ _8\"></span>ikkelingspr<span class=\"_ _8\"></span>ojecten<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Onderzoeksko<span class=\"_ _8\"></span>sten en ontwik<span class=\"_ _8\"></span>kelingskost<span class=\"_ _8\"></span>en die niet aan de<span class=\"_ _8\"></span> bovenstaande<span class=\"_ _8\"></span> criteria voldoe<span class=\"_ _8\"></span>n, worden als <span class=\"_ _8\"></span>kost opgenomen in d<span class=\"_ _8\"></span>e result<span class=\"_ _8\"></span>atenrekening o<span class=\"_ _8\"></span>p het moment dat<span class=\"_ _8\"></span> ze opgelopen wor<span class=\"_ _8\"></span>den<span class=\"ls22 ws3c\">. </span>Ontwikkelings<span class=\"_ _8\"></span>kosten die in h<span class=\"_ _8\"></span>et verleden als k<span class=\"_ _8\"></span>ost werden opgen<span class=\"_ _8\"></span>omen, kunnen n<span class=\"_ _8\"></span>iet als een ac<span class=\"_ _8\"></span>tief worden opge<span class=\"_ _8\"></span>nomen op een lat<span class=\"_ _8\"></span>ere datum.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__38-1": {
   "value": "Onderhoudsk<span class=\"_ _8\"></span>osten, alsme<span class=\"_ _8\"></span>de de kosten van<span class=\"_ _8\"></span> kleine aanpas<span class=\"_ _8\"></span>singen waar<span class=\"_ _8\"></span>van het doel is<span class=\"_ _8\"></span> om het niveau <span class=\"_ _8\"></span>van de prestati<span class=\"_ _8\"></span>es van het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ac<span class=\"_ _8\"></span>tief te handh<span class=\"_ _8\"></span>aven (in pl<span class=\"_ _8\"></span>aats van te ver<span class=\"_ _8\"></span>beteren), wor<span class=\"_ _8\"></span>den beschouwd als<span class=\"_ _8\"></span> kosten op het mom<span class=\"_ _8\"></span>ent dat ze zich voor<span class=\"_ _8\"></span>doen.Uitgaven voor<span class=\"_ _8\"></span> herstellin<span class=\"_ _8\"></span>gen en onderh<span class=\"_ _8\"></span>oud die enkel b<span class=\"_ _8\"></span>edoeld zijn om<span class=\"_ _8\"></span> de waarde van v<span class=\"_ _8\"></span>aste activa o<span class=\"_ _8\"></span>p peil te hou<span class=\"_ _8\"></span>den, maar niet om<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>e te verhogen, w<span class=\"_ _8\"></span>orden verw<span class=\"_ _8\"></span>erkt in de resultat<span class=\"_ _8\"></span>enreke<span class=\"_ _8\"></span>ning. Uitgaven voor <span class=\"_ _8\"></span>grote herstelli<span class=\"_ _8\"></span>ngen en voor gr<span class=\"_ _8\"></span>oot onderhoud,<span class=\"_ _8\"></span> die leiden tot e<span class=\"_ _8\"></span>en toename van de t<span class=\"_ _8\"></span>oekomstige eco<span class=\"_ _8\"></span>nomische voord<span class=\"_ _8\"></span>elen die door het v<span class=\"_ _8\"></span>aste actief zulle<span class=\"_ _8\"></span>n worden gegener<span class=\"_ _8\"></span>eerd, worde<span class=\"_ _8\"></span>n evenwel ge\u00efde<span class=\"_ _8\"></span>ntificeerd als<span class=\"_ _8\"></span> een afzonderlij<span class=\"_ _8\"></span>k element van<span class=\"_ _8\"></span> de aanschaffi<span class=\"_ _8\"></span>ngswaarde. De kos<span class=\"_ _8\"></span>ten van terrein<span class=\"_ _8\"></span>en, gebouwen, m<span class=\"_ _8\"></span>achines en i<span class=\"_ _8\"></span>nstallat<span class=\"_ _8\"></span>ies worden onderv<span class=\"_ _8\"></span>erdeeld in bel<span class=\"_ _8\"></span>angrijke<span class=\"_ _8\"></span> bestanddele<span class=\"_ _8\"></span>n. Deze belangrij<span class=\"_ _8\"></span>ke bestanddele<span class=\"_ _8\"></span>n, die worden vervan<span class=\"_ _8\"></span>gen op regelmati<span class=\"_ _8\"></span>ge tijdstippen en bij<span class=\"_ _8\"></span>gevolg een gebrui<span class=\"_ _8\"></span>ksduur he<span class=\"_ _8\"></span>bben die vers<span class=\"_ _8\"></span>chilt van die van de vast<span class=\"_ _8\"></span>e activa waarin ze zijn verwerkt, <span class=\"_ _9\"></span><span class=\"ls1f wsc3\">worden afges<span class=\"_ _8\"></span>chreven over hun s<span class=\"_ _8\"></span>pecifieke gebr<span class=\"_ _8\"></span>uiksduur. In gev<span class=\"_ _8\"></span>al van vervanging wor<span class=\"_ _8\"></span>dt het bestanddeel<span class=\"_ _8\"></span> vervangen en niet<span class=\"_ _8\"></span> langer in de<span class=\"_ _8\"></span> balans opgenomen en wor<span class=\"_ _8\"></span>dt het nieuwe </span>bestanddeel af<span class=\"_ _8\"></span>geschreven tot<span class=\"_ _8\"></span> de volgende g<span class=\"_ _8\"></span>rote herstell<span class=\"_ _8\"></span>ing of groot ond<span class=\"_ _8\"></span>erhoud.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__39-1": {
   "value": "Financieri<span class=\"_ _8\"></span>ngskosten die dir<span class=\"_ _8\"></span>ect toereken<span class=\"_ _8\"></span>baar zijn aan de aan<span class=\"_ _8\"></span>koop, bouw en<span class=\"ls0 ws0\">/<span class=\"_ _8\"></span></span>of productie v<span class=\"_ _8\"></span>an een in aanmerk<span class=\"_ _8\"></span>ing komend<span class=\"ls0 ws0\"> </span>immateri<span class=\"_ _8\"></span>eel actief,<span class=\"_ _8\"></span> worden gekapita<span class=\"_ _8\"></span>liseerd als onder<span class=\"_ _8\"></span>deel van de kos<span class=\"_ _8\"></span>ten van het actief.Fi<span class=\"_ _8\"></span>nancieringsk<span class=\"_ _8\"></span>osten die direct toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan de aankoop, bou<span class=\"_ _8\"></span>w en/of product<span class=\"_ _8\"></span>ie van een in aanm<span class=\"_ _8\"></span>erking komen<span class=\"_ _8\"></span>d actief worden gek<span class=\"_ _8\"></span>apitaliseer<span class=\"_ _8\"></span>d als deel van de k<span class=\"_ _8\"></span>osten van het act<span class=\"_ _8\"></span>ief<span class=\"_ _8\"></span>.7.1.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Leaseovereenkomsten<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t leaseovereen<span class=\"_ _8\"></span>komsten afges<span class=\"_ _8\"></span>loten voor v<span class=\"_ _8\"></span>erscheidene ei<span class=\"_ _8\"></span>gendommen,<span class=\"_ _8\"></span> machines, v<span class=\"_ _8\"></span>oertuigen en IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>infrast<span class=\"_ _8\"></span>ructuur. Leas<span class=\"_ _8\"></span>eovereenkoms<span class=\"_ _8\"></span>ten worden als<span class=\"_ _8\"></span> recht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span></span>gebruik activa <span class=\"_ _8\"></span>en overeenstemm<span class=\"_ _8\"></span>ende verplicht<span class=\"_ _8\"></span>ing opgenome<span class=\"_ _8\"></span>n vanaf het mo<span class=\"_ _8\"></span>ment dat het gele<span class=\"_ _8\"></span>asede actief<span class=\"_ _8\"></span> ter beschikki<span class=\"_ _8\"></span>ng is voor gebru<span class=\"_ _8\"></span>ik door de Gro<span class=\"ws38\">ep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva en leasev<span class=\"_ _8\"></span>erplichti<span class=\"_ _8\"></span>ngen worden init<span class=\"_ _8\"></span>ieel opgenom<span class=\"_ _8\"></span>en aan contante waar<span class=\"_ _8\"></span>de. De leasev<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten de c<span class=\"_ _8\"></span>ontante waard<span class=\"_ _8\"></span>e van de volgend<span class=\"_ _8\"></span>e leasebetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">vaste betalin<span class=\"_ _8\"></span>gen (minus ev<span class=\"_ _8\"></span>entuele <span class=\"ws38\">leasev<span class=\"_ _8\"></span>oordelen</span></span>), <span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">variabele le<span class=\"_ _8\"></span>asevergoedi<span class=\"_ _8\"></span>ngen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of een rente<span class=\"_ _8\"></span>voet</span>, </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de uitoefenpr<span class=\"_ _8\"></span>ijs van een aank<span class=\"_ _8\"></span>oopoptie indie<span class=\"_ _8\"></span>n het redelijk<span class=\"_ _8\"></span> zeker is dat de Gr<span class=\"_ _8\"></span>oep deze opti<span class=\"_ _8\"></span>e zal uitoefene<span class=\"_ _8\"></span>n, en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws4c\">betalingen van<span class=\"_ _8\"></span> boeten voor het be\u00ebin<span class=\"_ _8\"></span>digen van de leaseo<span class=\"_ _8\"></span>vereenkomst<span class=\"_ _8\"></span>, indien de lease<span class=\"_ _8\"></span>periode de uito<span class=\"_ _8\"></span>efening door de Gr<span class=\"_ _8\"></span>oep van een optie tot be<span class=\"_ _8\"></span>\u00ebindiging van de leas<span class=\"_ _8\"></span>eovereenk<span class=\"_ _8\"></span>omst </span></span>weerspiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Leasebetali<span class=\"_ _8\"></span>ngen die versc<span class=\"_ _8\"></span>huldigd zij<span class=\"_ _8\"></span>n bij redelijk<span class=\"_ _8\"></span> zekere verleng<span class=\"_ _8\"></span>ingsopties<span class=\"_ _8\"></span> worden eveneens<span class=\"_ _8\"></span> beschouwd bij d<span class=\"_ _8\"></span>e bepaling van de <span class=\"ws38\">v<span class=\"_ _8\"></span>erplicht<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span></span>De leasebetali<span class=\"_ _8\"></span>ngen worden v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>d op basis van de implic<span class=\"_ _8\"></span>iete rentev<span class=\"_ _8\"></span>oet in de lease, als<span class=\"_ _8\"></span> deze onmiddel<span class=\"_ _8\"></span>lijk beschikb<span class=\"_ _8\"></span>aar zou zijn,<span class=\"_ _8\"></span> of de marginale rent<span class=\"_ _8\"></span>evoet, d.i. de r<span class=\"_ _8\"></span>entevoet waarteg<span class=\"_ _8\"></span>en de Groep het bedr<span class=\"_ _8\"></span>ag, nodig voor het<span class=\"_ _8\"></span> verkrijgen v<span class=\"_ _8\"></span>an een actief<span class=\"_ _8\"></span> van eenzelfde waar<span class=\"_ _8\"></span>de als het rec<span class=\"_ _8\"></span>ht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-</span></span>gebr<span class=\"_ _8\"></span>uik actief,<span class=\"_ _8\"></span> in eenzelfde e<span class=\"_ _8\"></span>conomische omgev<span class=\"_ _8\"></span>ing zou hebben ku<span class=\"_ _8\"></span>nnen lenen voor<span class=\"_ _8\"></span> eenzelfde duur<span class=\"_ _8\"></span> en met eenzelf<span class=\"_ _8\"></span>de zekerheid<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De Groep wordt<span class=\"_ _8\"></span> blootgesteld a<span class=\"_ _8\"></span>an eventuele toek<span class=\"_ _8\"></span>omstige stijgi<span class=\"_ _8\"></span>ngen van de variab<span class=\"_ _8\"></span>ele leasebe<span class=\"_ _8\"></span>talingen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of rent<span class=\"_ _8\"></span>evoet, die pas<span class=\"_ _8\"></span> worden opgenomen in de v<span class=\"_ _8\"></span>erplichting<span class=\"_ _8\"></span> als deze van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn. Wanneer wi<span class=\"_ _8\"></span>jzigingen <span class=\"_ _8\"></span>aan de leasebet<span class=\"_ _8\"></span>alingen als g<span class=\"_ _8\"></span>evolg van <span class=\"_ _8\"></span>indexeringen o<span class=\"_ _8\"></span>f wijzigin<span class=\"_ _8\"></span>gen in de rentev<span class=\"_ _8\"></span>oet plaatsv<span class=\"_ _8\"></span>inden, wor<span class=\"_ _8\"></span>dt de leasever<span class=\"_ _8\"></span>plichting ge<span class=\"_ _8\"></span>herwaardeer<span class=\"_ _8\"></span>d en aangepast tege<span class=\"_ _8\"></span>n het recht<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span>op-</span>gebruik acti<span class=\"_ _8\"></span>ef<span class=\"ls0 ws0\">. </span>Elke leasebet<span class=\"_ _8\"></span>aling wordt opg<span class=\"_ _8\"></span>esplitst in ee<span class=\"_ _8\"></span>n terugbetali<span class=\"_ _8\"></span>ng van de leasings<span class=\"_ _8\"></span>chuld en een b<span class=\"_ _8\"></span>etaling van rent<span class=\"_ _8\"></span>e, volgens ee<span class=\"_ _8\"></span>n verhouding di<span class=\"_ _8\"></span>e ervoor zorgt<span class=\"_ _8\"></span> dat er over de vo<span class=\"_ _8\"></span>lledige loopti<span class=\"_ _8\"></span>jd een constante rentelast ont<span class=\"_ _8\"></span>staat in vergelijk<span class=\"_ _8\"></span>ing met het open<span class=\"_ _8\"></span>staande kapit<span class=\"_ _8\"></span>aal<span class=\"ls0 ws0\">. </span>Financi\u00eble kosten wor<span class=\"_ _8\"></span>den onmiddel<span class=\"_ _8\"></span>lijk opgenomen in d<span class=\"_ _8\"></span>e resultatenr<span class=\"_ _8\"></span>ekening, tenzij z<span class=\"_ _8\"></span>e direct toerek<span class=\"_ _8\"></span>enbaar zijn aan in a<span class=\"_ _8\"></span>anmerki<span class=\"_ _8\"></span>n<span class=\"ls17 ws20\">g </span>komend<span class=\"ls0 ws0\">e </span><span class=\"ws3e\">activ<span class=\"_ _8\"></span>a, in welk geva<span class=\"_ _8\"></span>l zij worden ge<span class=\"_ _8\"></span>kapitaliseer<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva worden aan k<span class=\"_ _8\"></span>ostprijs gew<span class=\"_ _8\"></span>aardeerd en omvat<span class=\"_ _8\"></span>ten de volgen<span class=\"_ _8\"></span>de component<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de initi\u00eble wa<span class=\"_ _8\"></span>ardering van <span class=\"_ _8\"></span>de leaseverpl<span class=\"_ _8\"></span>ichting</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle op of voor de aa<span class=\"_ _8\"></span>nvangsdatum<span class=\"_ _8\"></span> verrichte leas<span class=\"_ _8\"></span>ebetalinge<span class=\"_ _8\"></span>n, verminderd <span class=\"_ _8\"></span>met alle ontvan<span class=\"_ _8\"></span>gen leasevoor<span class=\"_ _8\"></span>delen</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle gemaakt<span class=\"_ _8\"></span>e initi\u00eble dir<span class=\"_ _8\"></span>ecte kosten</span>; <span class=\"ls1f ws38\">en<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een schatting v<span class=\"_ _8\"></span>an de door de les<span class=\"_ _8\"></span>see te maken kost<span class=\"_ _8\"></span>en van ontmant<span class=\"_ _8\"></span>eling en verwi<span class=\"_ _8\"></span>jdering van het<span class=\"_ _8\"></span> onderliggen<span class=\"_ _8\"></span>de actief<span class=\"_ _8\"></span></span>. </span>Indien het red<span class=\"_ _8\"></span>elijk zeker is<span class=\"_ _8\"></span> dat de Groep aan<span class=\"_ _8\"></span> het einde van de le<span class=\"_ _8\"></span>aseperiode de a<span class=\"_ _8\"></span>ankoopopt<span class=\"_ _8\"></span>ie zal uitoefe<span class=\"_ _8\"></span>nen, zal het ac<span class=\"_ _8\"></span>tief lineair<span class=\"_ _8\"></span> worden afges<span class=\"_ _8\"></span>chreven over <span class=\"_ _8\"></span>de gebruiksd<span class=\"_ _8\"></span>uur. In alle ander<span class=\"_ _8\"></span>e gevallen wor<span class=\"_ _8\"></span>dt het actief lin<span class=\"_ _8\"></span>eair afgesc<span class=\"_ _8\"></span>hreven over de kor<span class=\"_ _8\"></span>tere periode v<span class=\"_ _8\"></span>an de gebruiks<span class=\"_ _8\"></span>duur van het acti<span class=\"_ _8\"></span>ef of de leasep<span class=\"_ _8\"></span>eriode<span class=\"ls21 ws0\">.  <span class=\"ls0\"> </span></span>Voor korte<span class=\"ws0\">-<span class=\"ls1f ws44\">termijnleases (l<span class=\"_ _8\"></span>easeperiode van 12 m<span class=\"_ _8\"></span>aanden of minder) en lea<span class=\"_ _8\"></span>ses van activa met<span class=\"_ _8\"></span> een</span> <span class=\"ls1f ws44\">lage waarde (voor<span class=\"_ _8\"></span>namelijk IT uit<span class=\"_ _8\"></span>rusting en kleine kantoor<span class=\"_ _8\"></span>benodigdhe<span class=\"_ _8\"></span>den) waarvoor de G<span class=\"_ _8\"></span>roep </span></span>geopteerd heef<span class=\"_ _8\"></span>t om de vrijstell<span class=\"_ _8\"></span>ing beschik<span class=\"_ _8\"></span>baar in IFRS<span class=\"_ _8\"></span> 16 toe te passen, wor<span class=\"_ _8\"></span>den de leasebetal<span class=\"_ _8\"></span>ingen op een line<span class=\"_ _8\"></span>aire basis al<span class=\"_ _8\"></span>s kost opgenom<span class=\"_ _8\"></span>en over de lease<span class=\"_ _8\"></span>periode<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Bep<span class=\"ws44\">aalde leaseov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>ten van gebouwen omvat<span class=\"_ _8\"></span>ten variabele leas<span class=\"_ _8\"></span>ebetalingen di<span class=\"_ _8\"></span>e verbonden zijn aan het<span class=\"_ _8\"></span> gebruik van het gebo<span class=\"_ _8\"></span>uw (voor<span class=\"_ _8\"></span>namelijk war<span class=\"_ _8\"></span>ehouses). V<span class=\"_ _8\"></span>ariabele leasebeta<span class=\"_ _8\"></span>lingen </span>die afhankeli<span class=\"_ _8\"></span>jk zijn van het ge<span class=\"_ _8\"></span>bruik, worden i<span class=\"_ _8\"></span>n resultaat opg<span class=\"_ _8\"></span>enomen in de peri<span class=\"_ _8\"></span>ode waarin z<span class=\"_ _8\"></span>e worden opgelope<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fc11 ls0 ws0\"> </span></span>Leningen word<span class=\"_ _8\"></span>en initieel op<span class=\"_ _8\"></span>genomen teg<span class=\"_ _8\"></span>en re\u00eble waarde na af<span class=\"_ _8\"></span>trek van transac<span class=\"_ _8\"></span>tiekosten.<span class=\"_ _8\"></span> Leningen worde<span class=\"_ _8\"></span>n vervolgens<span class=\"_ _8\"></span> ge\u00ebvalueerd t<span class=\"_ _8\"></span>egen geamortiseer<span class=\"_ _8\"></span>de kostprij<span class=\"_ _8\"></span>s; elk verschi<span class=\"_ _8\"></span>l tussen de<span class=\"_ _8\"></span> opbrengst (na aft<span class=\"_ _8\"></span>rek van transact<span class=\"_ _8\"></span>iekosten) en de afl<span class=\"_ _8\"></span>ossingswaar<span class=\"_ _8\"></span>de is opgenomen in de ja<span class=\"_ _8\"></span>arrekening ove<span class=\"_ _8\"></span>r de looptijd van de leni<span class=\"_ _8\"></span>ng op basis van de ef<span class=\"_ _8\"></span><span class=\"ws38\">fectieve<span class=\"ls0 ws0\">-</span></span>re<span class=\"_ _8\"></span>ntemethod<span class=\"_ _8\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__187-1": {
   "value": "Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik.Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,7De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac7.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,4De afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20ac7.11.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">LEASEOVER<span class=\"_ _8\"></span>EENKOMSTEN</span> </span>Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2022<span class=\"_ _8\"></span> Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>87,4  4,0  10,5  102,0  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van <span class=\"ls50 ws157\">de</span> periode  0,7  0,0  0,0  0,7  Netto boekwaarde aan <span class=\"ls32 wse3\">het</span> <span class=\"_ _8\"></span><span class=\"ls32 wse3\">begin</span> van <span class=\"ls32 wse3\">de</span> <span class=\"ls32 wse3\">per<span class=\"_ _8\"></span>iode</span>  88,1  4,0  10,5  102,7  Aanschaffingen  40,3  0,6  3,3  44,2  Transferten  ( 0,0)   ( 0,7)  0,0   ( 0,7)  Vervreemdingen  ( 0,5) 0,0   ( 0,0)  ( 0,6)  Afschrijvingskosten  ( 15,8)  ( 1,3)  ( 4,1)  ( 21,2)  Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  ( 3,2) 0,0  0,0   ( 3,2) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   ( 2,0)  ( 0,1)  ( 0,5)  ( 2,5) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,6   ( 0,0)  0,1  2,7  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  ( 9,5)  ( 0,1)  ( 1,7)  ( 11,3) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 100,1  2,5  7,5  110,1  Op<span class=\"ls0 ws0\"> 31 December 2022 <span class=\"_ _8\"></span> </span>Kost 156,8  6,7  16,5  180,0  Gecumuleerde afschrij<span class=\"_ _8\"></span>vingen en bijzondere waardevermi<span class=\"_ _8\"></span>nderingen   ( 56,8)   ( 4,2)   ( 9,0)  ( 69,9) Boekwaarde 100,1  2,5  7,5  110,1  Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2021<span class=\"_ _8\"></span> Boekwaarde aan het begin van de<span class=\"_ _8\"></span> periode 108,8  6,2  11,8  126,8  Aanschaffingen  2,5  0,2  4,5  7,2  Afschrijvingskosten   (16,3)   (2,3)   (5,8)  (24,4) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (5,0) 0,0  0,0   (5,0) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   (3,5)  (0,1)  0,3   (3,3) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,9  0,0   (0,3) 0,7  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 87,4  4,0  10,5  102,0  Op 31 December 2021 Kost  138,6  11,4  25,5  175,5  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (51,1)  (7,4)  (14,9)  (73,4) Boekwaarde 87,4  4,0  10,5  102,0In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20ac7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__37-1": {
   "value": "Immateri\u00ebl<span class=\"_ _8\"></span>e activa worden s<span class=\"_ _8\"></span>telselmati<span class=\"_ _8\"></span>g afgeschreve<span class=\"_ _8\"></span>n over de gebruiks<span class=\"_ _8\"></span>duur op basis va<span class=\"_ _8\"></span>n de lineaire m<span class=\"_ _8\"></span>ethode. De van t<span class=\"_ _8\"></span>oepassing<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>zijnd<span class=\"_ _8\"></span>e gebruiksdure<span class=\"_ _8\"></span>n zijn als volgt<span class=\"_ _8\"></span><span class=\"ls22 ws3c\">: <span class=\"ls0 ws0\"> </span></span>Immateri\u00eble activa Merken 20 jaar Implementatiekosten IT 5 jaar Geactiveerde Ontwikkelingskos<span class=\"_ _8\"></span>ten<span class=\"ws0\"> </span>3 tot 5 jaar Licenties 3 tot 5 jaar Verworven concessies<span class=\"_ _8\"></span>, octrooien, kennis en andere soortgelijke rechten<span class=\"_ _8\"></span> 5 jaar Afschrijvin<span class=\"_ _8\"></span>gen beginnen va<span class=\"_ _8\"></span>n zodra het actief<span class=\"_ _8\"></span> beschikbaar is<span class=\"_ _8\"></span> voor gebruik.Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__198-1": {
   "value": "7.1.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Materi\u00eble vaste activa <span class=\"ls0 ws0\"> </span></span>Materi\u00eble vast<span class=\"_ _8\"></span>e activa worden opge<span class=\"_ _8\"></span>nomen tegen de kost<span class=\"_ _8\"></span>prijs vermind<span class=\"_ _8\"></span>erd met gecumul<span class=\"_ _8\"></span>eerde afschri<span class=\"_ _8\"></span>jvingen en vermi<span class=\"_ _8\"></span>nderd met gecum<span class=\"_ _8\"></span>uleerde bi<span class=\"_ _8\"></span>jzondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en. De kostprijs om<span class=\"_ _8\"></span>vat alle kost<span class=\"_ _8\"></span>en die direc<span class=\"_ _8\"></span>t toereken<span class=\"_ _8\"></span>baar zijn om h<span class=\"_ _8\"></span>et actief<span class=\"_ _8\"></span> in de st<span class=\"_ _8\"></span>aat te krijge<span class=\"_ _8\"></span>n die noodzak<span class=\"_ _8\"></span>elijk is om t<span class=\"_ _8\"></span>e functioner<span class=\"_ _8\"></span>en op de do<span class=\"_ _8\"></span>or het manage<span class=\"_ _8\"></span>ment beoogd<span class=\"_ _8\"></span>e wijze. Fi<span class=\"_ _8\"></span>nancieringsk<span class=\"_ _8\"></span>osten die direct toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan de aankoop, bou<span class=\"_ _8\"></span>w en/of product<span class=\"_ _8\"></span>ie van een in aanm<span class=\"_ _8\"></span>erking komen<span class=\"_ _8\"></span>d actief worden gek<span class=\"_ _8\"></span>apitaliseer<span class=\"_ _8\"></span>d als deel van de k<span class=\"_ _8\"></span>osten van het act<span class=\"_ _8\"></span>ief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgaven voor<span class=\"_ _8\"></span> herstellin<span class=\"_ _8\"></span>gen en onderh<span class=\"_ _8\"></span>oud die enkel b<span class=\"_ _8\"></span>edoeld zijn om<span class=\"_ _8\"></span> de waarde van v<span class=\"_ _8\"></span>aste activa o<span class=\"_ _8\"></span>p peil te hou<span class=\"_ _8\"></span>den, maar niet om<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>e te verhogen, w<span class=\"_ _8\"></span>orden verw<span class=\"_ _8\"></span>erkt in de resultat<span class=\"_ _8\"></span>enreke<span class=\"_ _8\"></span>ning. Uitgaven voor <span class=\"_ _8\"></span>grote herstelli<span class=\"_ _8\"></span>ngen en voor gr<span class=\"_ _8\"></span>oot onderhoud,<span class=\"_ _8\"></span> die leiden tot e<span class=\"_ _8\"></span>en toename van de t<span class=\"_ _8\"></span>oekomstige eco<span class=\"_ _8\"></span>nomische voord<span class=\"_ _8\"></span>elen die door het v<span class=\"_ _8\"></span>aste actief zulle<span class=\"_ _8\"></span>n worden gegener<span class=\"_ _8\"></span>eerd, worde<span class=\"_ _8\"></span>n evenwel ge\u00efde<span class=\"_ _8\"></span>ntificeerd als<span class=\"_ _8\"></span> een afzonderlij<span class=\"_ _8\"></span>k element van<span class=\"_ _8\"></span> de aanschaffi<span class=\"_ _8\"></span>ngswaarde. De kos<span class=\"_ _8\"></span>ten van terrein<span class=\"_ _8\"></span>en, gebouwen, m<span class=\"_ _8\"></span>achines en i<span class=\"_ _8\"></span>nstallat<span class=\"_ _8\"></span>ies worden onderv<span class=\"_ _8\"></span>erdeeld in bel<span class=\"_ _8\"></span>angrijke<span class=\"_ _8\"></span> bestanddele<span class=\"_ _8\"></span>n. Deze belangrij<span class=\"_ _8\"></span>ke bestanddele<span class=\"_ _8\"></span>n, die worden vervan<span class=\"_ _8\"></span>gen op regelmati<span class=\"_ _8\"></span>ge tijdstippen en bij<span class=\"_ _8\"></span>gevolg een gebrui<span class=\"_ _8\"></span>ksduur he<span class=\"_ _8\"></span>bben die vers<span class=\"_ _8\"></span>chilt van die van de vast<span class=\"_ _8\"></span>e activa waarin ze zijn verwerkt, <span class=\"_ _9\"></span><span class=\"ls1f wsc3\">worden afges<span class=\"_ _8\"></span>chreven over hun s<span class=\"_ _8\"></span>pecifieke gebr<span class=\"_ _8\"></span>uiksduur. In gev<span class=\"_ _8\"></span>al van vervanging wor<span class=\"_ _8\"></span>dt het bestanddeel<span class=\"_ _8\"></span> vervangen en niet<span class=\"_ _8\"></span> langer in de<span class=\"_ _8\"></span> balans opgenomen en wor<span class=\"_ _8\"></span>dt het nieuwe </span>bestanddeel af<span class=\"_ _8\"></span>geschreven tot<span class=\"_ _8\"></span> de volgende g<span class=\"_ _8\"></span>rote herstell<span class=\"_ _8\"></span>ing of groot ond<span class=\"_ _8\"></span>erhoud<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>7.1.16.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Overheidssubsidies <span class=\"ls0 ws0\"> </span>Subsidies van <span class=\"_ _8\"></span>overheden zij<span class=\"_ _8\"></span>n opgenomen te<span class=\"_ _8\"></span>gen hun re\u00eble waar<span class=\"_ _8\"></span>de wanneer<span class=\"_ _8\"></span> er een redelij<span class=\"_ _8\"></span>ke zekerheid i<span class=\"_ _8\"></span>s dat de subsidi<span class=\"_ _8\"></span>e zal worden ont<span class=\"_ _8\"></span>vangen en de G<span class=\"_ _8\"></span>roep alle bijbeh<span class=\"_ _8\"></span>orende voor<span class=\"_ _8\"></span>waarden zal<span class=\"_ _8\"></span> naleven<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Overheidssubs<span class=\"_ _8\"></span>idies met betre<span class=\"_ _8\"></span>kking tot terr<span class=\"_ _8\"></span>einen, gebouwen,<span class=\"_ _8\"></span> machines en install<span class=\"_ _8\"></span>aties worde<span class=\"_ _8\"></span>n in mindering gebr<span class=\"_ _8\"></span>acht op de kostpr<span class=\"_ _8\"></span>ijs van de activ<span class=\"_ _8\"></span>a waarop ze betrek<span class=\"_ _8\"></span>king hebben en worde<span class=\"_ _8\"></span>n lineair opgeno<span class=\"_ _8\"></span>men in de resul<span class=\"_ _8\"></span>tatenrekening <span class=\"_ _8\"></span>gedurende de v<span class=\"_ _8\"></span>erwachte geb<span class=\"_ _8\"></span>ruiksduur van <span class=\"_ _8\"></span>de desbetreffe<span class=\"_ _8\"></span>nde activa<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.7.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,4  De aanschaff<span class=\"_ _8\"></span>ingen van mater<span class=\"_ _8\"></span>i\u00eble vaste ac<span class=\"_ _8\"></span>tiva vert<span class=\"_ _8\"></span>egenwoordig<span class=\"_ _8\"></span>en hoofdza<span class=\"_ _8\"></span>kelijk invester<span class=\"_ _8\"></span>ingen in uit<span class=\"_ _8\"></span>breidingen van <span class=\"_ _8\"></span>de capaciteit<span class=\"_ _8\"></span>, in innovatie,<span class=\"_ _8\"></span> investeri<span class=\"_ _8\"></span>ngen om de eff<span class=\"_ _8\"></span>ici\u00ebnti<span class=\"_ _8\"></span>e te verbeteren <span class=\"_ _8\"></span>en investering<span class=\"_ _8\"></span>en in de IT<span class=\"ls0 ws0\">-</span><span class=\"ws38\">infr<span class=\"_ _8\"></span>astructuur.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De <span class=\"ws3e\">afname tijd<span class=\"_ _8\"></span>ens de periode<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>heeft betrekki<span class=\"_ _8\"></span>ng op de<span class=\"ls0 ws0\"> </span>transf<span class=\"_ _8\"></span>er van materi<span class=\"_ _8\"></span>\u00eb<span class=\"ls30 wsdb\">le<span class=\"ls0 ws0\"> </span></span>vaste activa, als<span class=\"_ _8\"></span> onderdeel van be<span class=\"_ _8\"></span>\u00ebindigde act<span class=\"_ _8\"></span>iviteiten,<span class=\"_ _8\"></span> naar vaste activ<span class=\"_ _8\"></span>a aangehoude<span class=\"_ _8\"></span>n voor verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>deringen in 20<span class=\"_ _8\"></span>22 zijn beperkt<span class=\"_ _8\"></span> tot 4,4 mil<span class=\"_ _8\"></span>joen \u20ac en houden v<span class=\"_ _8\"></span>erband met ee<span class=\"_ _8\"></span>n verwachte ve<span class=\"_ _8\"></span>rminderde bez<span class=\"_ _8\"></span>ettingsgr<span class=\"_ _8\"></span>aad van bepa<span class=\"_ _8\"></span>alde machines.<span class=\"_ _8\"></span> In 2021 bestond<span class=\"_ _8\"></span>en de bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingsv<span class=\"_ _8\"></span>erliezen vo<span class=\"_ _8\"></span>or een bedrag v<span class=\"_ _8\"></span>an 18,4 milj<span class=\"_ _8\"></span>oen \u20ac uit de bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ng van de act<span class=\"_ _8\"></span>ivitei<span class=\"_ _8\"></span>ten in Brazil<span class=\"_ _8\"></span>i\u00eb en aanvull<span class=\"_ _8\"></span>ende bijzo<span class=\"_ _8\"></span>ndere waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op onge<span class=\"_ _8\"></span>bruikte machin<span class=\"_ _8\"></span>es vanwege d<span class=\"_ _8\"></span>e economische neer<span class=\"_ _8\"></span>gang in bepaa<span class=\"_ _8\"></span>lde van onze reg<span class=\"_ _8\"></span>io's.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20ac E<span class=\"ls1f ws3e\">r werden gee<span class=\"_ _8\"></span>n materi\u00eble vas<span class=\"_ _8\"></span>te activa in pan<span class=\"_ _8\"></span>d gegeven, behal<span class=\"_ _8\"></span>ve voor bepaal<span class=\"_ _8\"></span>de machine<span class=\"_ _8\"></span>s die in pand zi<span class=\"_ _8\"></span>jn gegeven in het<span class=\"_ _8\"></span> kader van lokale l<span class=\"_ _8\"></span>eningen.<span class=\"_ _8\"></span></span> .",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__40": {
   "value": "7.1.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Materi\u00eble vaste activa <span class=\"ls0 ws0\"> </span></span>Materi\u00eble vast<span class=\"_ _8\"></span>e activa worden opge<span class=\"_ _8\"></span>nomen tegen de kost<span class=\"_ _8\"></span>prijs vermind<span class=\"_ _8\"></span>erd met gecumul<span class=\"_ _8\"></span>eerde afschri<span class=\"_ _8\"></span>jvingen en vermi<span class=\"_ _8\"></span>nderd met gecum<span class=\"_ _8\"></span>uleerde bi<span class=\"_ _8\"></span>jzondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en. De kostprijs om<span class=\"_ _8\"></span>vat alle kost<span class=\"_ _8\"></span>en die direc<span class=\"_ _8\"></span>t toereken<span class=\"_ _8\"></span>baar zijn om h<span class=\"_ _8\"></span>et actief<span class=\"_ _8\"></span> in de st<span class=\"_ _8\"></span>aat te krijge<span class=\"_ _8\"></span>n die noodzak<span class=\"_ _8\"></span>elijk is om t<span class=\"_ _8\"></span>e functioner<span class=\"_ _8\"></span>en op de do<span class=\"_ _8\"></span>or het manage<span class=\"_ _8\"></span>ment beoogd<span class=\"_ _8\"></span>e wijze. Fi<span class=\"_ _8\"></span>nancieringsk<span class=\"_ _8\"></span>osten die direct toer<span class=\"_ _8\"></span>ekenbaar zij<span class=\"_ _8\"></span>n aan de aankoop, bou<span class=\"_ _8\"></span>w en/of product<span class=\"_ _8\"></span>ie van een in aanm<span class=\"_ _8\"></span>erking komen<span class=\"_ _8\"></span>d actief worden gek<span class=\"_ _8\"></span>apitaliseer<span class=\"_ _8\"></span>d als deel van de k<span class=\"_ _8\"></span>osten van het act<span class=\"_ _8\"></span>ief<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgaven voor<span class=\"_ _8\"></span> herstellin<span class=\"_ _8\"></span>gen en onderh<span class=\"_ _8\"></span>oud die enkel b<span class=\"_ _8\"></span>edoeld zijn om<span class=\"_ _8\"></span> de waarde van v<span class=\"_ _8\"></span>aste activa o<span class=\"_ _8\"></span>p peil te hou<span class=\"_ _8\"></span>den, maar niet om<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>z<span class=\"_ _8\"></span>e te verhogen, w<span class=\"_ _8\"></span>orden verw<span class=\"_ _8\"></span>erkt in de resultat<span class=\"_ _8\"></span>enreke<span class=\"_ _8\"></span>ning. Uitgaven voor <span class=\"_ _8\"></span>grote herstelli<span class=\"_ _8\"></span>ngen en voor gr<span class=\"_ _8\"></span>oot onderhoud,<span class=\"_ _8\"></span> die leiden tot e<span class=\"_ _8\"></span>en toename van de t<span class=\"_ _8\"></span>oekomstige eco<span class=\"_ _8\"></span>nomische voord<span class=\"_ _8\"></span>elen die door het v<span class=\"_ _8\"></span>aste actief zulle<span class=\"_ _8\"></span>n worden gegener<span class=\"_ _8\"></span>eerd, worde<span class=\"_ _8\"></span>n evenwel ge\u00efde<span class=\"_ _8\"></span>ntificeerd als<span class=\"_ _8\"></span> een afzonderlij<span class=\"_ _8\"></span>k element van<span class=\"_ _8\"></span> de aanschaffi<span class=\"_ _8\"></span>ngswaarde. De kos<span class=\"_ _8\"></span>ten van terrein<span class=\"_ _8\"></span>en, gebouwen, m<span class=\"_ _8\"></span>achines en i<span class=\"_ _8\"></span>nstallat<span class=\"_ _8\"></span>ies worden onderv<span class=\"_ _8\"></span>erdeeld in bel<span class=\"_ _8\"></span>angrijke<span class=\"_ _8\"></span> bestanddele<span class=\"_ _8\"></span>n. Deze belangrij<span class=\"_ _8\"></span>ke bestanddele<span class=\"_ _8\"></span>n, die worden vervan<span class=\"_ _8\"></span>gen op regelmati<span class=\"_ _8\"></span>ge tijdstippen en bij<span class=\"_ _8\"></span>gevolg een gebrui<span class=\"_ _8\"></span>ksduur he<span class=\"_ _8\"></span>bben die vers<span class=\"_ _8\"></span>chilt van die van de vast<span class=\"_ _8\"></span>e activa waarin ze zijn verwerkt, <span class=\"_ _9\"></span><span class=\"ls1f wsc3\">worden afges<span class=\"_ _8\"></span>chreven over hun s<span class=\"_ _8\"></span>pecifieke gebr<span class=\"_ _8\"></span>uiksduur. In gev<span class=\"_ _8\"></span>al van vervanging wor<span class=\"_ _8\"></span>dt het bestanddeel<span class=\"_ _8\"></span> vervangen en niet<span class=\"_ _8\"></span> langer in de<span class=\"_ _8\"></span> balans opgenomen en wor<span class=\"_ _8\"></span>dt het nieuwe </span>bestanddeel af<span class=\"_ _8\"></span>geschreven tot<span class=\"_ _8\"></span> de volgende g<span class=\"_ _8\"></span>rote herstell<span class=\"_ _8\"></span>ing of groot ond<span class=\"_ _8\"></span>erhoud<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Het af te schrijven bedr<span class=\"_ _8\"></span>ag wordt lineair<span class=\"_ _8\"></span> afgeschreven ov<span class=\"_ _8\"></span>er de gebruiksduur<span class=\"_ _8\"></span> van het actief. Het af<span class=\"_ _8\"></span> te schrijven bedrag betr<span class=\"_ _8\"></span>eft de aankoopk<span class=\"_ _8\"></span>osten, vermin<span class=\"_ _8\"></span>derd met de restwaard<span class=\"_ _8\"></span>e, indien aanwezig<span class=\"_ _8\"></span>. De tabel hierna<span class=\"_ _8\"></span> geeft een over<span class=\"_ _8\"></span>zicht van de gehant<span class=\"_ _8\"></span>eerde gebrui<span class=\"_ _8\"></span>ksduur: <span class=\"ls0 ws0\"> </span>Ma<span class=\"ls0 ws0\">teri\u00eble vaste activa </span>Terreinen n.v.t. Grondverbeteringen en gebouwen<span class=\"_ _8\"></span> 30 jaar Fabrieken, machines en apparatu<span class=\"_ _8\"></span>ur 10 tot 15 jaar Meubilair en rollend materieel<span class=\"_ _8\"></span> 4 tot 8 jaar Overige materi\u00eble vaste activ<span class=\"_ _8\"></span>a 5 jaar IT-apparatuur 3 tot 5 jaar De <span class=\"ws36\">gebrui<span class=\"_ _8\"></span>ksduur van d<span class=\"_ _8\"></span>e machines wordt<span class=\"_ _8\"></span> regelmatig g<span class=\"_ _8\"></span>e\u00ebvalueerd. Elk<span class=\"_ _8\"></span>e keer dat een be<span class=\"_ _8\"></span>langrijke opwa<span class=\"_ _8\"></span>ardering wor<span class=\"_ _8\"></span>dt uitgevoer<span class=\"_ _8\"></span>d, verle<span class=\"_ _8\"></span>ngt een dergel<span class=\"_ _8\"></span>ijke opwaar<span class=\"_ _8\"></span>dering de gebr<span class=\"_ _8\"></span>uiksduur van de<span class=\"_ _8\"></span> </span>machine. De kost<span class=\"_ _8\"></span>en van de opwaarderi<span class=\"_ _8\"></span>ng worden toegevo<span class=\"_ _8\"></span>egd aan de boekwaar<span class=\"_ _8\"></span>de van de machi<span class=\"_ _8\"></span>ne en de nieuwe boekwa<span class=\"_ _8\"></span>arde wordt pr<span class=\"_ _8\"></span>ospectief afgeschr<span class=\"_ _8\"></span>even over de rester<span class=\"_ _8\"></span>ende geschat<span class=\"_ _8\"></span>te gebruiksduur v<span class=\"_ _8\"></span>an de machine<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__199-1": {
   "value": "7.1.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Leaseovereenkomsten<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t leaseovereen<span class=\"_ _8\"></span>komsten afges<span class=\"_ _8\"></span>loten voor v<span class=\"_ _8\"></span>erscheidene ei<span class=\"_ _8\"></span>gendommen,<span class=\"_ _8\"></span> machines, v<span class=\"_ _8\"></span>oertuigen en IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>infrast<span class=\"_ _8\"></span>ructuur. Leas<span class=\"_ _8\"></span>eovereenkoms<span class=\"_ _8\"></span>ten worden als<span class=\"_ _8\"></span> recht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span></span>gebruik activa <span class=\"_ _8\"></span>en overeenstemm<span class=\"_ _8\"></span>ende verplicht<span class=\"_ _8\"></span>ing opgenome<span class=\"_ _8\"></span>n vanaf het mo<span class=\"_ _8\"></span>ment dat het gele<span class=\"_ _8\"></span>asede actief<span class=\"_ _8\"></span> ter beschikki<span class=\"_ _8\"></span>ng is voor gebru<span class=\"_ _8\"></span>ik door de Gro<span class=\"ws38\">ep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva en leasev<span class=\"_ _8\"></span>erplichti<span class=\"_ _8\"></span>ngen worden init<span class=\"_ _8\"></span>ieel opgenom<span class=\"_ _8\"></span>en aan contante waar<span class=\"_ _8\"></span>de. De leasev<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten de c<span class=\"_ _8\"></span>ontante waard<span class=\"_ _8\"></span>e van de volgend<span class=\"_ _8\"></span>e leasebetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">vaste betalin<span class=\"_ _8\"></span>gen (minus ev<span class=\"_ _8\"></span>entuele <span class=\"ws38\">leasev<span class=\"_ _8\"></span>oordelen</span></span>), <span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">variabele le<span class=\"_ _8\"></span>asevergoedi<span class=\"_ _8\"></span>ngen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of een rente<span class=\"_ _8\"></span>voet</span>, </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de uitoefenpr<span class=\"_ _8\"></span>ijs van een aank<span class=\"_ _8\"></span>oopoptie indie<span class=\"_ _8\"></span>n het redelijk<span class=\"_ _8\"></span> zeker is dat de Gr<span class=\"_ _8\"></span>oep deze opti<span class=\"_ _8\"></span>e zal uitoefene<span class=\"_ _8\"></span>n, en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws4c\">betalingen van<span class=\"_ _8\"></span> boeten voor het be\u00ebin<span class=\"_ _8\"></span>digen van de leaseo<span class=\"_ _8\"></span>vereenkomst<span class=\"_ _8\"></span>, indien de lease<span class=\"_ _8\"></span>periode de uito<span class=\"_ _8\"></span>efening door de Gr<span class=\"_ _8\"></span>oep van een optie tot be<span class=\"_ _8\"></span>\u00ebindiging van de leas<span class=\"_ _8\"></span>eovereenk<span class=\"_ _8\"></span>omst </span></span>weerspiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Leasebetali<span class=\"_ _8\"></span>ngen die versc<span class=\"_ _8\"></span>huldigd zij<span class=\"_ _8\"></span>n bij redelijk<span class=\"_ _8\"></span> zekere verleng<span class=\"_ _8\"></span>ingsopties<span class=\"_ _8\"></span> worden eveneens<span class=\"_ _8\"></span> beschouwd bij d<span class=\"_ _8\"></span>e bepaling van de <span class=\"ws38\">v<span class=\"_ _8\"></span>erplicht<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span></span>De leasebetali<span class=\"_ _8\"></span>ngen worden v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>d op basis van de implic<span class=\"_ _8\"></span>iete rentev<span class=\"_ _8\"></span>oet in de lease, als<span class=\"_ _8\"></span> deze onmiddel<span class=\"_ _8\"></span>lijk beschikb<span class=\"_ _8\"></span>aar zou zijn,<span class=\"_ _8\"></span> of de marginale rent<span class=\"_ _8\"></span>evoet, d.i. de r<span class=\"_ _8\"></span>entevoet waarteg<span class=\"_ _8\"></span>en de Groep het bedr<span class=\"_ _8\"></span>ag, nodig voor het<span class=\"_ _8\"></span> verkrijgen v<span class=\"_ _8\"></span>an een actief<span class=\"_ _8\"></span> van eenzelfde waar<span class=\"_ _8\"></span>de als het rec<span class=\"_ _8\"></span>ht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-</span></span>gebr<span class=\"_ _8\"></span>uik actief,<span class=\"_ _8\"></span> in eenzelfde e<span class=\"_ _8\"></span>conomische omgev<span class=\"_ _8\"></span>ing zou hebben ku<span class=\"_ _8\"></span>nnen lenen voor<span class=\"_ _8\"></span> eenzelfde duur<span class=\"_ _8\"></span> en met eenzelf<span class=\"_ _8\"></span>de zekerheid<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De Groep wordt<span class=\"_ _8\"></span> blootgesteld a<span class=\"_ _8\"></span>an eventuele toek<span class=\"_ _8\"></span>omstige stijgi<span class=\"_ _8\"></span>ngen van de variab<span class=\"_ _8\"></span>ele leasebe<span class=\"_ _8\"></span>talingen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of rent<span class=\"_ _8\"></span>evoet, die pas<span class=\"_ _8\"></span> worden opgenomen in de v<span class=\"_ _8\"></span>erplichting<span class=\"_ _8\"></span> als deze van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn. Wanneer wi<span class=\"_ _8\"></span>jzigingen <span class=\"_ _8\"></span>aan de leasebet<span class=\"_ _8\"></span>alingen als g<span class=\"_ _8\"></span>evolg van <span class=\"_ _8\"></span>indexeringen o<span class=\"_ _8\"></span>f wijzigin<span class=\"_ _8\"></span>gen in de rentev<span class=\"_ _8\"></span>oet plaatsv<span class=\"_ _8\"></span>inden, wor<span class=\"_ _8\"></span>dt de leasever<span class=\"_ _8\"></span>plichting ge<span class=\"_ _8\"></span>herwaardeer<span class=\"_ _8\"></span>d en aangepast tege<span class=\"_ _8\"></span>n het recht<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span>op-</span>gebruik acti<span class=\"_ _8\"></span>ef<span class=\"ls0 ws0\">. </span>Elke leasebet<span class=\"_ _8\"></span>aling wordt opg<span class=\"_ _8\"></span>esplitst in ee<span class=\"_ _8\"></span>n terugbetali<span class=\"_ _8\"></span>ng van de leasings<span class=\"_ _8\"></span>chuld en een b<span class=\"_ _8\"></span>etaling van rent<span class=\"_ _8\"></span>e, volgens ee<span class=\"_ _8\"></span>n verhouding di<span class=\"_ _8\"></span>e ervoor zorgt<span class=\"_ _8\"></span> dat er over de vo<span class=\"_ _8\"></span>lledige loopti<span class=\"_ _8\"></span>jd een constante rentelast ont<span class=\"_ _8\"></span>staat in vergelijk<span class=\"_ _8\"></span>ing met het open<span class=\"_ _8\"></span>staande kapit<span class=\"_ _8\"></span>aal<span class=\"ls0 ws0\">. </span>Financi\u00eble kosten wor<span class=\"_ _8\"></span>den onmiddel<span class=\"_ _8\"></span>lijk opgenomen in d<span class=\"_ _8\"></span>e resultatenr<span class=\"_ _8\"></span>ekening, tenzij z<span class=\"_ _8\"></span>e direct toerek<span class=\"_ _8\"></span>enbaar zijn aan in a<span class=\"_ _8\"></span>anmerki<span class=\"_ _8\"></span>n<span class=\"ls17 ws20\">g </span>komend<span class=\"ls0 ws0\">e </span><span class=\"ws3e\">activ<span class=\"_ _8\"></span>a, in welk geva<span class=\"_ _8\"></span>l zij worden ge<span class=\"_ _8\"></span>kapitaliseer<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva worden aan k<span class=\"_ _8\"></span>ostprijs gew<span class=\"_ _8\"></span>aardeerd en omvat<span class=\"_ _8\"></span>ten de volgen<span class=\"_ _8\"></span>de component<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de initi\u00eble wa<span class=\"_ _8\"></span>ardering van <span class=\"_ _8\"></span>de leaseverpl<span class=\"_ _8\"></span>ichting</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle op of voor de aa<span class=\"_ _8\"></span>nvangsdatum<span class=\"_ _8\"></span> verrichte leas<span class=\"_ _8\"></span>ebetalinge<span class=\"_ _8\"></span>n, verminderd <span class=\"_ _8\"></span>met alle ontvan<span class=\"_ _8\"></span>gen leasevoor<span class=\"_ _8\"></span>delen</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle gemaakt<span class=\"_ _8\"></span>e initi\u00eble dir<span class=\"_ _8\"></span>ecte kosten</span>; <span class=\"ls1f ws38\">en<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een schatting v<span class=\"_ _8\"></span>an de door de les<span class=\"_ _8\"></span>see te maken kost<span class=\"_ _8\"></span>en van ontmant<span class=\"_ _8\"></span>eling en verwi<span class=\"_ _8\"></span>jdering van het<span class=\"_ _8\"></span> onderliggen<span class=\"_ _8\"></span>de actief<span class=\"_ _8\"></span></span>. </span>Indien het red<span class=\"_ _8\"></span>elijk zeker is<span class=\"_ _8\"></span> dat de Groep aan<span class=\"_ _8\"></span> het einde van de le<span class=\"_ _8\"></span>aseperiode de a<span class=\"_ _8\"></span>ankoopopt<span class=\"_ _8\"></span>ie zal uitoefe<span class=\"_ _8\"></span>nen, zal het ac<span class=\"_ _8\"></span>tief lineair<span class=\"_ _8\"></span> worden afges<span class=\"_ _8\"></span>chreven over <span class=\"_ _8\"></span>de gebruiksd<span class=\"_ _8\"></span>uur. In alle ander<span class=\"_ _8\"></span>e gevallen wor<span class=\"_ _8\"></span>dt het actief lin<span class=\"_ _8\"></span>eair afgesc<span class=\"_ _8\"></span>hreven over de kor<span class=\"_ _8\"></span>tere periode v<span class=\"_ _8\"></span>an de gebruiks<span class=\"_ _8\"></span>duur van het acti<span class=\"_ _8\"></span>ef of de leasep<span class=\"_ _8\"></span>eriode<span class=\"ls21 ws0\">.  <span class=\"ls0\"> </span></span>Voor korte<span class=\"ws0\">-<span class=\"ls1f ws44\">termijnleases (l<span class=\"_ _8\"></span>easeperiode van 12 m<span class=\"_ _8\"></span>aanden of minder) en lea<span class=\"_ _8\"></span>ses van activa met<span class=\"_ _8\"></span> een</span> <span class=\"ls1f ws44\">lage waarde (voor<span class=\"_ _8\"></span>namelijk IT uit<span class=\"_ _8\"></span>rusting en kleine kantoor<span class=\"_ _8\"></span>benodigdhe<span class=\"_ _8\"></span>den) waarvoor de G<span class=\"_ _8\"></span>roep </span></span>geopteerd heef<span class=\"_ _8\"></span>t om de vrijstell<span class=\"_ _8\"></span>ing beschik<span class=\"_ _8\"></span>baar in IFRS<span class=\"_ _8\"></span> 16 toe te passen, wor<span class=\"_ _8\"></span>den de leasebetal<span class=\"_ _8\"></span>ingen op een line<span class=\"_ _8\"></span>aire basis al<span class=\"_ _8\"></span>s kost opgenom<span class=\"_ _8\"></span>en over de lease<span class=\"_ _8\"></span>periode<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Bep<span class=\"ws44\">aalde leaseov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>ten van gebouwen omvat<span class=\"_ _8\"></span>ten variabele leas<span class=\"_ _8\"></span>ebetalingen di<span class=\"_ _8\"></span>e verbonden zijn aan het<span class=\"_ _8\"></span> gebruik van het gebo<span class=\"_ _8\"></span>uw (voor<span class=\"_ _8\"></span>namelijk war<span class=\"_ _8\"></span>ehouses). V<span class=\"_ _8\"></span>ariabele leasebeta<span class=\"_ _8\"></span>lingen </span>die afhankeli<span class=\"_ _8\"></span>jk zijn van het ge<span class=\"_ _8\"></span>bruik, worden i<span class=\"_ _8\"></span>n resultaat opg<span class=\"_ _8\"></span>enomen in de peri<span class=\"_ _8\"></span>ode waarin z<span class=\"_ _8\"></span>e worden opgelope<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fc11 ls0 ws0\"> </span></span>7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.11.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">LEASEOVER<span class=\"_ _8\"></span>EENKOMSTEN</span> </span>Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2022<span class=\"_ _8\"></span> Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>87,4  4,0  10,5  102,0  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van <span class=\"ls50 ws157\">de</span> periode  0,7  0,0  0,0  0,7  Netto boekwaarde aan <span class=\"ls32 wse3\">het</span> <span class=\"_ _8\"></span><span class=\"ls32 wse3\">begin</span> van <span class=\"ls32 wse3\">de</span> <span class=\"ls32 wse3\">per<span class=\"_ _8\"></span>iode</span>  88,1  4,0  10,5  102,7  Aanschaffingen  40,3  0,6  3,3  44,2  Transferten  ( 0,0)   ( 0,7)  0,0   ( 0,7)  Vervreemdingen  ( 0,5) 0,0   ( 0,0)  ( 0,6)  Afschrijvingskosten  ( 15,8)  ( 1,3)  ( 4,1)  ( 21,2)  Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  ( 3,2) 0,0  0,0   ( 3,2) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   ( 2,0)  ( 0,1)  ( 0,5)  ( 2,5) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,6   ( 0,0)  0,1  2,7  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  ( 9,5)  ( 0,1)  ( 1,7)  ( 11,3) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 100,1  2,5  7,5  110,1  Op<span class=\"ls0 ws0\"> 31 December 2022 <span class=\"_ _8\"></span> </span>Kost 156,8  6,7  16,5  180,0  Gecumuleerde afschrij<span class=\"_ _8\"></span>vingen en bijzondere waardevermi<span class=\"_ _8\"></span>nderingen   ( 56,8)   ( 4,2)   ( 9,0)  ( 69,9) Boekwaarde 100,1  2,5  7,5  110,1  Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2021<span class=\"_ _8\"></span> Boekwaarde aan het begin van de<span class=\"_ _8\"></span> periode 108,8  6,2  11,8  126,8  Aanschaffingen  2,5  0,2  4,5  7,2  Afschrijvingskosten   (16,3)   (2,3)   (5,8)  (24,4) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (5,0) 0,0  0,0   (5,0) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   (3,5)  (0,1)  0,3   (3,3) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,9  0,0   (0,3) 0,7  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 87,4  4,0  10,5  102,0  Op 31 December 2021 Kost  138,6  11,4  25,5  175,5  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (51,1)  (7,4)  (14,9)  (73,4) Boekwaarde 87,4  4,0  10,5  102,0  De Groep leaset v<span class=\"_ _8\"></span>oornamelijk fabr<span class=\"_ _8\"></span>ieksruimtes<span class=\"_ _8\"></span> en opslagplaatsen (w<span class=\"_ _8\"></span>arehouses, leas<span class=\"_ _8\"></span>eperiode tus<span class=\"_ _8\"></span>sen 3 en 25 jaar), machines (l<span class=\"_ _8\"></span>easeperiode va<span class=\"_ _8\"></span>n gemiddeld 5 jaar)<span class=\"_ _8\"></span> en bedrijfsvoert<span class=\"_ _8\"></span>uigen (leaseperiod<span class=\"_ _8\"></span>e tussen 4 en 5 jaar<span class=\"_ _8\"></span>).<span class=\"ls0 ws0\"> </span>Voor de lease<span class=\"_ _8\"></span>overeenkoms<span class=\"_ _8\"></span>ten met betr<span class=\"_ _8\"></span>ekking tot t<span class=\"_ _8\"></span>erreinen en geb<span class=\"_ _8\"></span>ouwen is de G<span class=\"_ _8\"></span>roep bloot<span class=\"_ _8\"></span>gesteld aan e<span class=\"_ _8\"></span>ventuele to<span class=\"_ _8\"></span>ekomstige st<span class=\"_ _8\"></span>ijgingen va<span class=\"_ _8\"></span>n variabele l<span class=\"_ _8\"></span>easebetalin<span class=\"_ _8\"></span>gen gebaseer<span class=\"_ _8\"></span>d op een ind<span class=\"_ _8\"></span>ex, die pas opgenom<span class=\"_ _8\"></span>en worden in de leaseverp<span class=\"_ _8\"></span>lichting op het mo<span class=\"_ _8\"></span>ment dat deze van toepas<span class=\"_ _8\"></span>sing zij<span class=\"_ _8\"></span>n. Wanneer aanpassi<span class=\"_ _8\"></span>ngen aan leasebet<span class=\"_ _8\"></span>alingen op basis v<span class=\"_ _8\"></span>an een index of rent<span class=\"_ _8\"></span>evoet van toepassin<span class=\"_ _8\"></span>g worden, dan w<span class=\"_ _8\"></span>ordt de leasev<span class=\"_ _8\"></span>erplichting her<span class=\"_ _8\"></span>berekend en a<span class=\"_ _8\"></span>angepast tege<span class=\"_ _8\"></span>n het recht<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik actief. <span class=\"ls0 ws0\"> </span>Een aantal lea<span class=\"_ _8\"></span>seovereenkom<span class=\"_ _8\"></span>sten in de Groep om<span class=\"_ _8\"></span>vatten verle<span class=\"_ _8\"></span>ngingsoptie<span class=\"_ _8\"></span>s en/of be\u00ebindi<span class=\"_ _8\"></span>gingsopties.<span class=\"_ _8\"></span> Deze dienen om de G<span class=\"_ _8\"></span>roep operation<span class=\"_ _8\"></span>ele flexibili<span class=\"_ _8\"></span>teit te verst<span class=\"_ _8\"></span>rekken op het vlak<span class=\"_ _8\"></span> van beheer van activa die <span class=\"_ _8\"></span>gebruikt worde<span class=\"_ _8\"></span>n in de activit<span class=\"_ _8\"></span>eiten van de G<span class=\"_ _8\"></span>roep. Per 31 <span class=\"_ _8\"></span>december 202<span class=\"_ _8\"></span>2 sluiten de le<span class=\"_ _8\"></span>aseverplicht<span class=\"_ _8\"></span>ingen een be<span class=\"_ _8\"></span>drag van 17,8 mil<span class=\"_ _8\"></span>joen \u20ac aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>eventuel<span class=\"_ _8\"></span>e toekomstige k<span class=\"_ _8\"></span>asuitstrom<span class=\"_ _8\"></span>en (niet verdisc<span class=\"_ _8\"></span>onteerd) uit, aan<span class=\"_ _8\"></span>gezien de Gr<span class=\"_ _8\"></span>oep van oordeel is dat dez<span class=\"_ _8\"></span>e verlengings<span class=\"_ _8\"></span>opties en/of<span class=\"_ _8\"></span> be\u00ebindigings<span class=\"_ _8\"></span>opties niet met<span class=\"_ _8\"></span> redelijke zek<span class=\"_ _8\"></span>erheid<span class=\"ls0 ws0\"> </span>zullen w<span class=\"_ _8\"></span>orden uitgeoef<span class=\"_ _8\"></span>end (2021: 21,4 m<span class=\"_ _8\"></span>iljoen<span class=\"ls0 ws0\"> \u20ac). </span>In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe leaseverpli<span class=\"_ _8\"></span>chtingen wor<span class=\"_ _8\"></span>den beschreve<span class=\"_ _8\"></span>n in toelichti<span class=\"_ _8\"></span>ng 7.17.De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,27.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__71-1": {
   "value": "7.1.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Leaseovereenkomsten<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t leaseovereen<span class=\"_ _8\"></span>komsten afges<span class=\"_ _8\"></span>loten voor v<span class=\"_ _8\"></span>erscheidene ei<span class=\"_ _8\"></span>gendommen,<span class=\"_ _8\"></span> machines, v<span class=\"_ _8\"></span>oertuigen en IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>infrast<span class=\"_ _8\"></span>ructuur. Leas<span class=\"_ _8\"></span>eovereenkoms<span class=\"_ _8\"></span>ten worden als<span class=\"_ _8\"></span> recht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span></span>gebruik activa <span class=\"_ _8\"></span>en overeenstemm<span class=\"_ _8\"></span>ende verplicht<span class=\"_ _8\"></span>ing opgenome<span class=\"_ _8\"></span>n vanaf het mo<span class=\"_ _8\"></span>ment dat het gele<span class=\"_ _8\"></span>asede actief<span class=\"_ _8\"></span> ter beschikki<span class=\"_ _8\"></span>ng is voor gebru<span class=\"_ _8\"></span>ik door de Gro<span class=\"ws38\">ep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva en leasev<span class=\"_ _8\"></span>erplichti<span class=\"_ _8\"></span>ngen worden init<span class=\"_ _8\"></span>ieel opgenom<span class=\"_ _8\"></span>en aan contante waar<span class=\"_ _8\"></span>de. De leasev<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten de c<span class=\"_ _8\"></span>ontante waard<span class=\"_ _8\"></span>e van de volgend<span class=\"_ _8\"></span>e leasebetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">vaste betalin<span class=\"_ _8\"></span>gen (minus ev<span class=\"_ _8\"></span>entuele <span class=\"ws38\">leasev<span class=\"_ _8\"></span>oordelen</span></span>), <span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">variabele le<span class=\"_ _8\"></span>asevergoedi<span class=\"_ _8\"></span>ngen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of een rente<span class=\"_ _8\"></span>voet</span>, </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de uitoefenpr<span class=\"_ _8\"></span>ijs van een aank<span class=\"_ _8\"></span>oopoptie indie<span class=\"_ _8\"></span>n het redelijk<span class=\"_ _8\"></span> zeker is dat de Gr<span class=\"_ _8\"></span>oep deze opti<span class=\"_ _8\"></span>e zal uitoefene<span class=\"_ _8\"></span>n, en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws4c\">betalingen van<span class=\"_ _8\"></span> boeten voor het be\u00ebin<span class=\"_ _8\"></span>digen van de leaseo<span class=\"_ _8\"></span>vereenkomst<span class=\"_ _8\"></span>, indien de lease<span class=\"_ _8\"></span>periode de uito<span class=\"_ _8\"></span>efening door de Gr<span class=\"_ _8\"></span>oep van een optie tot be<span class=\"_ _8\"></span>\u00ebindiging van de leas<span class=\"_ _8\"></span>eovereenk<span class=\"_ _8\"></span>omst </span></span>weerspiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Leasebetali<span class=\"_ _8\"></span>ngen die versc<span class=\"_ _8\"></span>huldigd zij<span class=\"_ _8\"></span>n bij redelijk<span class=\"_ _8\"></span> zekere verleng<span class=\"_ _8\"></span>ingsopties<span class=\"_ _8\"></span> worden eveneens<span class=\"_ _8\"></span> beschouwd bij d<span class=\"_ _8\"></span>e bepaling van de <span class=\"ws38\">v<span class=\"_ _8\"></span>erplicht<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span></span>De leasebetali<span class=\"_ _8\"></span>ngen worden v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>d op basis van de implic<span class=\"_ _8\"></span>iete rentev<span class=\"_ _8\"></span>oet in de lease, als<span class=\"_ _8\"></span> deze onmiddel<span class=\"_ _8\"></span>lijk beschikb<span class=\"_ _8\"></span>aar zou zijn,<span class=\"_ _8\"></span> of de marginale rent<span class=\"_ _8\"></span>evoet, d.i. de r<span class=\"_ _8\"></span>entevoet waarteg<span class=\"_ _8\"></span>en de Groep het bedr<span class=\"_ _8\"></span>ag, nodig voor het<span class=\"_ _8\"></span> verkrijgen v<span class=\"_ _8\"></span>an een actief<span class=\"_ _8\"></span> van eenzelfde waar<span class=\"_ _8\"></span>de als het rec<span class=\"_ _8\"></span>ht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-</span></span>gebr<span class=\"_ _8\"></span>uik actief,<span class=\"_ _8\"></span> in eenzelfde e<span class=\"_ _8\"></span>conomische omgev<span class=\"_ _8\"></span>ing zou hebben ku<span class=\"_ _8\"></span>nnen lenen voor<span class=\"_ _8\"></span> eenzelfde duur<span class=\"_ _8\"></span> en met eenzelf<span class=\"_ _8\"></span>de zekerheid<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De Groep wordt<span class=\"_ _8\"></span> blootgesteld a<span class=\"_ _8\"></span>an eventuele toek<span class=\"_ _8\"></span>omstige stijgi<span class=\"_ _8\"></span>ngen van de variab<span class=\"_ _8\"></span>ele leasebe<span class=\"_ _8\"></span>talingen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of rent<span class=\"_ _8\"></span>evoet, die pas<span class=\"_ _8\"></span> worden opgenomen in de v<span class=\"_ _8\"></span>erplichting<span class=\"_ _8\"></span> als deze van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn. Wanneer wi<span class=\"_ _8\"></span>jzigingen <span class=\"_ _8\"></span>aan de leasebet<span class=\"_ _8\"></span>alingen als g<span class=\"_ _8\"></span>evolg van <span class=\"_ _8\"></span>indexeringen o<span class=\"_ _8\"></span>f wijzigin<span class=\"_ _8\"></span>gen in de rentev<span class=\"_ _8\"></span>oet plaatsv<span class=\"_ _8\"></span>inden, wor<span class=\"_ _8\"></span>dt de leasever<span class=\"_ _8\"></span>plichting ge<span class=\"_ _8\"></span>herwaardeer<span class=\"_ _8\"></span>d en aangepast tege<span class=\"_ _8\"></span>n het recht<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span>op-</span>gebruik acti<span class=\"_ _8\"></span>ef<span class=\"ls0 ws0\">. </span>Elke leasebet<span class=\"_ _8\"></span>aling wordt opg<span class=\"_ _8\"></span>esplitst in ee<span class=\"_ _8\"></span>n terugbetali<span class=\"_ _8\"></span>ng van de leasings<span class=\"_ _8\"></span>chuld en een b<span class=\"_ _8\"></span>etaling van rent<span class=\"_ _8\"></span>e, volgens ee<span class=\"_ _8\"></span>n verhouding di<span class=\"_ _8\"></span>e ervoor zorgt<span class=\"_ _8\"></span> dat er over de vo<span class=\"_ _8\"></span>lledige loopti<span class=\"_ _8\"></span>jd een constante rentelast ont<span class=\"_ _8\"></span>staat in vergelijk<span class=\"_ _8\"></span>ing met het open<span class=\"_ _8\"></span>staande kapit<span class=\"_ _8\"></span>aal<span class=\"ls0 ws0\">. </span>Financi\u00eble kosten wor<span class=\"_ _8\"></span>den onmiddel<span class=\"_ _8\"></span>lijk opgenomen in d<span class=\"_ _8\"></span>e resultatenr<span class=\"_ _8\"></span>ekening, tenzij z<span class=\"_ _8\"></span>e direct toerek<span class=\"_ _8\"></span>enbaar zijn aan in a<span class=\"_ _8\"></span>anmerki<span class=\"_ _8\"></span>n<span class=\"ls17 ws20\">g </span>komend<span class=\"ls0 ws0\">e </span><span class=\"ws3e\">activ<span class=\"_ _8\"></span>a, in welk geva<span class=\"_ _8\"></span>l zij worden ge<span class=\"_ _8\"></span>kapitaliseer<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva worden aan k<span class=\"_ _8\"></span>ostprijs gew<span class=\"_ _8\"></span>aardeerd en omvat<span class=\"_ _8\"></span>ten de volgen<span class=\"_ _8\"></span>de component<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de initi\u00eble wa<span class=\"_ _8\"></span>ardering van <span class=\"_ _8\"></span>de leaseverpl<span class=\"_ _8\"></span>ichting</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle op of voor de aa<span class=\"_ _8\"></span>nvangsdatum<span class=\"_ _8\"></span> verrichte leas<span class=\"_ _8\"></span>ebetalinge<span class=\"_ _8\"></span>n, verminderd <span class=\"_ _8\"></span>met alle ontvan<span class=\"_ _8\"></span>gen leasevoor<span class=\"_ _8\"></span>delen</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle gemaakt<span class=\"_ _8\"></span>e initi\u00eble dir<span class=\"_ _8\"></span>ecte kosten</span>; <span class=\"ls1f ws38\">en<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een schatting v<span class=\"_ _8\"></span>an de door de les<span class=\"_ _8\"></span>see te maken kost<span class=\"_ _8\"></span>en van ontmant<span class=\"_ _8\"></span>eling en verwi<span class=\"_ _8\"></span>jdering van het<span class=\"_ _8\"></span> onderliggen<span class=\"_ _8\"></span>de actief<span class=\"_ _8\"></span></span>. </span>Indien het red<span class=\"_ _8\"></span>elijk zeker is<span class=\"_ _8\"></span> dat de Groep aan<span class=\"_ _8\"></span> het einde van de le<span class=\"_ _8\"></span>aseperiode de a<span class=\"_ _8\"></span>ankoopopt<span class=\"_ _8\"></span>ie zal uitoefe<span class=\"_ _8\"></span>nen, zal het ac<span class=\"_ _8\"></span>tief lineair<span class=\"_ _8\"></span> worden afges<span class=\"_ _8\"></span>chreven over <span class=\"_ _8\"></span>de gebruiksd<span class=\"_ _8\"></span>uur. In alle ander<span class=\"_ _8\"></span>e gevallen wor<span class=\"_ _8\"></span>dt het actief lin<span class=\"_ _8\"></span>eair afgesc<span class=\"_ _8\"></span>hreven over de kor<span class=\"_ _8\"></span>tere periode v<span class=\"_ _8\"></span>an de gebruiks<span class=\"_ _8\"></span>duur van het acti<span class=\"_ _8\"></span>ef of de leasep<span class=\"_ _8\"></span>eriode<span class=\"ls21 ws0\">.  <span class=\"ls0\"> </span></span>Voor korte<span class=\"ws0\">-<span class=\"ls1f ws44\">termijnleases (l<span class=\"_ _8\"></span>easeperiode van 12 m<span class=\"_ _8\"></span>aanden of minder) en lea<span class=\"_ _8\"></span>ses van activa met<span class=\"_ _8\"></span> een</span> <span class=\"ls1f ws44\">lage waarde (voor<span class=\"_ _8\"></span>namelijk IT uit<span class=\"_ _8\"></span>rusting en kleine kantoor<span class=\"_ _8\"></span>benodigdhe<span class=\"_ _8\"></span>den) waarvoor de G<span class=\"_ _8\"></span>roep </span></span>geopteerd heef<span class=\"_ _8\"></span>t om de vrijstell<span class=\"_ _8\"></span>ing beschik<span class=\"_ _8\"></span>baar in IFRS<span class=\"_ _8\"></span> 16 toe te passen, wor<span class=\"_ _8\"></span>den de leasebetal<span class=\"_ _8\"></span>ingen op een line<span class=\"_ _8\"></span>aire basis al<span class=\"_ _8\"></span>s kost opgenom<span class=\"_ _8\"></span>en over de lease<span class=\"_ _8\"></span>periode<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Bep<span class=\"ws44\">aalde leaseov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>ten van gebouwen omvat<span class=\"_ _8\"></span>ten variabele leas<span class=\"_ _8\"></span>ebetalingen di<span class=\"_ _8\"></span>e verbonden zijn aan het<span class=\"_ _8\"></span> gebruik van het gebo<span class=\"_ _8\"></span>uw (voor<span class=\"_ _8\"></span>namelijk war<span class=\"_ _8\"></span>ehouses). V<span class=\"_ _8\"></span>ariabele leasebeta<span class=\"_ _8\"></span>lingen </span>die afhankeli<span class=\"_ _8\"></span>jk zijn van het ge<span class=\"_ _8\"></span>bruik, worden i<span class=\"_ _8\"></span>n resultaat opg<span class=\"_ _8\"></span>enomen in de peri<span class=\"_ _8\"></span>ode waarin z<span class=\"_ _8\"></span>e worden opgelope<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fc11 ls0 ws0\"> </span></span>7.1.21.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Financi\u00eble verplichtingen</span> </span>Financi\u00eble ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n (inclusief<span class=\"_ _8\"></span> leningen en ha<span class=\"_ _8\"></span>ndels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige sc<span class=\"_ _8\"></span>hulden) wor<span class=\"_ _8\"></span>den geklasseer<span class=\"_ _8\"></span>d tegen geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, be<span class=\"_ _8\"></span>halve voor afg<span class=\"_ _8\"></span>eleide financ<span class=\"_ _8\"></span>i\u00eble instrum<span class=\"_ _8\"></span>enten (zie 7.<span class=\"_ _8\"></span>1.22. hieronder<span class=\"ls0 ws0\">).  <span class=\"_ _a3\"> </span> </span>Leningen word<span class=\"_ _8\"></span>en initieel op<span class=\"_ _8\"></span>genomen teg<span class=\"_ _8\"></span>en re\u00eble waarde na af<span class=\"_ _8\"></span>trek van transac<span class=\"_ _8\"></span>tiekosten.<span class=\"_ _8\"></span> Leningen worde<span class=\"_ _8\"></span>n vervolgens<span class=\"_ _8\"></span> ge\u00ebvalueerd t<span class=\"_ _8\"></span>egen geamortiseer<span class=\"_ _8\"></span>de kostprij<span class=\"_ _8\"></span>s; elk verschi<span class=\"_ _8\"></span>l tussen de<span class=\"_ _8\"></span> opbrengst (na aft<span class=\"_ _8\"></span>rek van transact<span class=\"_ _8\"></span>iekosten) en de afl<span class=\"_ _8\"></span>ossingswaar<span class=\"_ _8\"></span>de is opgenomen in de ja<span class=\"_ _8\"></span>arrekening ove<span class=\"_ _8\"></span>r de looptijd van de leni<span class=\"_ _8\"></span>ng op basis van de ef<span class=\"_ _8\"></span><span class=\"ws38\">fectieve<span class=\"ls0 ws0\">-</span></span>re<span class=\"_ _8\"></span>ntemethod<span class=\"_ _8\"></span>e. Leningen worde<span class=\"_ _8\"></span>n geclassifice<span class=\"_ _8\"></span>erd als kortl<span class=\"_ _8\"></span>opende verplic<span class=\"_ _8\"></span>htingen tenzij de G<span class=\"_ _8\"></span>roep een onvoorwaar<span class=\"_ _8\"></span>delijk rech<span class=\"_ _8\"></span>t heeft om de afwikkeli<span class=\"_ _8\"></span>ng van de verplicht<span class=\"_ _8\"></span>ing tot ten mins<span class=\"_ _8\"></span>te 12 maanden uit t<span class=\"_ _8\"></span>e stellen na het einde van de verslagperi<span class=\"_ _8\"></span>ode.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span><span class=\"ws38\">rest<span class=\"_ _8\"></span>voet.<span class=\"ls0 ws0\"> </span></span>Financi\u00eble act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen worde<span class=\"_ _8\"></span>n gecompenseer<span class=\"_ _8\"></span>d en het nettobedr<span class=\"_ _8\"></span>ag wordt in de balans g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>d wanneer er een juri<span class=\"_ _8\"></span>disch afdwing<span class=\"_ _8\"></span>baar recht bes<span class=\"_ _8\"></span>taat om de opgen<span class=\"_ _8\"></span>omen bedragen te co<span class=\"_ _8\"></span>mpenseren en <span class=\"_ _8\"></span>er de intentie is<span class=\"_ _8\"></span> om het actief op ee<span class=\"_ _8\"></span>n netto basis af t<span class=\"_ _8\"></span>e wikkelen of te r<span class=\"_ _8\"></span>ealiseren, en de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g tegelijkert<span class=\"_ _8\"></span>ijd af te wikkele<span class=\"_ _8\"></span>n.7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__46": {
   "value": "7.1.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Leaseovereenkomsten<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t leaseovereen<span class=\"_ _8\"></span>komsten afges<span class=\"_ _8\"></span>loten voor v<span class=\"_ _8\"></span>erscheidene ei<span class=\"_ _8\"></span>gendommen,<span class=\"_ _8\"></span> machines, v<span class=\"_ _8\"></span>oertuigen en IT<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>infrast<span class=\"_ _8\"></span>ructuur. Leas<span class=\"_ _8\"></span>eovereenkoms<span class=\"_ _8\"></span>ten worden als<span class=\"_ _8\"></span> recht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span></span>gebruik activa <span class=\"_ _8\"></span>en overeenstemm<span class=\"_ _8\"></span>ende verplicht<span class=\"_ _8\"></span>ing opgenome<span class=\"_ _8\"></span>n vanaf het mo<span class=\"_ _8\"></span>ment dat het gele<span class=\"_ _8\"></span>asede actief<span class=\"_ _8\"></span> ter beschikki<span class=\"_ _8\"></span>ng is voor gebru<span class=\"_ _8\"></span>ik door de Gro<span class=\"ws38\">ep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva en leasev<span class=\"_ _8\"></span>erplichti<span class=\"_ _8\"></span>ngen worden init<span class=\"_ _8\"></span>ieel opgenom<span class=\"_ _8\"></span>en aan contante waar<span class=\"_ _8\"></span>de. De leasev<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten de c<span class=\"_ _8\"></span>ontante waard<span class=\"_ _8\"></span>e van de volgend<span class=\"_ _8\"></span>e leasebetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">vaste betalin<span class=\"_ _8\"></span>gen (minus ev<span class=\"_ _8\"></span>entuele <span class=\"ws38\">leasev<span class=\"_ _8\"></span>oordelen</span></span>), <span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">variabele le<span class=\"_ _8\"></span>asevergoedi<span class=\"_ _8\"></span>ngen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of een rente<span class=\"_ _8\"></span>voet</span>, </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de uitoefenpr<span class=\"_ _8\"></span>ijs van een aank<span class=\"_ _8\"></span>oopoptie indie<span class=\"_ _8\"></span>n het redelijk<span class=\"_ _8\"></span> zeker is dat de Gr<span class=\"_ _8\"></span>oep deze opti<span class=\"_ _8\"></span>e zal uitoefene<span class=\"_ _8\"></span>n, en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws4c\">betalingen van<span class=\"_ _8\"></span> boeten voor het be\u00ebin<span class=\"_ _8\"></span>digen van de leaseo<span class=\"_ _8\"></span>vereenkomst<span class=\"_ _8\"></span>, indien de lease<span class=\"_ _8\"></span>periode de uito<span class=\"_ _8\"></span>efening door de Gr<span class=\"_ _8\"></span>oep van een optie tot be<span class=\"_ _8\"></span>\u00ebindiging van de leas<span class=\"_ _8\"></span>eovereenk<span class=\"_ _8\"></span>omst </span></span>weerspiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Leasebetali<span class=\"_ _8\"></span>ngen die versc<span class=\"_ _8\"></span>huldigd zij<span class=\"_ _8\"></span>n bij redelijk<span class=\"_ _8\"></span> zekere verleng<span class=\"_ _8\"></span>ingsopties<span class=\"_ _8\"></span> worden eveneens<span class=\"_ _8\"></span> beschouwd bij d<span class=\"_ _8\"></span>e bepaling van de <span class=\"ws38\">v<span class=\"_ _8\"></span>erplicht<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span></span>De leasebetali<span class=\"_ _8\"></span>ngen worden v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>d op basis van de implic<span class=\"_ _8\"></span>iete rentev<span class=\"_ _8\"></span>oet in de lease, als<span class=\"_ _8\"></span> deze onmiddel<span class=\"_ _8\"></span>lijk beschikb<span class=\"_ _8\"></span>aar zou zijn,<span class=\"_ _8\"></span> of de marginale rent<span class=\"_ _8\"></span>evoet, d.i. de r<span class=\"_ _8\"></span>entevoet waarteg<span class=\"_ _8\"></span>en de Groep het bedr<span class=\"_ _8\"></span>ag, nodig voor het<span class=\"_ _8\"></span> verkrijgen v<span class=\"_ _8\"></span>an een actief<span class=\"_ _8\"></span> van eenzelfde waar<span class=\"_ _8\"></span>de als het rec<span class=\"_ _8\"></span>ht<span class=\"ls0 ws0\">-</span><span class=\"ws38\">op<span class=\"ls0 ws0\">-</span></span>gebr<span class=\"_ _8\"></span>uik actief,<span class=\"_ _8\"></span> in eenzelfde e<span class=\"_ _8\"></span>conomische omgev<span class=\"_ _8\"></span>ing zou hebben ku<span class=\"_ _8\"></span>nnen lenen voor<span class=\"_ _8\"></span> eenzelfde duur<span class=\"_ _8\"></span> en met eenzelf<span class=\"_ _8\"></span>de zekerheid<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De Groep wordt<span class=\"_ _8\"></span> blootgesteld a<span class=\"_ _8\"></span>an eventuele toek<span class=\"_ _8\"></span>omstige stijgi<span class=\"_ _8\"></span>ngen van de variab<span class=\"_ _8\"></span>ele leasebe<span class=\"_ _8\"></span>talingen die gebas<span class=\"_ _8\"></span>eerd zijn op een i<span class=\"_ _8\"></span>ndex of rent<span class=\"_ _8\"></span>evoet, die pas<span class=\"_ _8\"></span> worden opgenomen in de v<span class=\"_ _8\"></span>erplichting<span class=\"_ _8\"></span> als deze van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn. Wanneer wi<span class=\"_ _8\"></span>jzigingen <span class=\"_ _8\"></span>aan de leasebet<span class=\"_ _8\"></span>alingen als g<span class=\"_ _8\"></span>evolg van <span class=\"_ _8\"></span>indexeringen o<span class=\"_ _8\"></span>f wijzigin<span class=\"_ _8\"></span>gen in de rentev<span class=\"_ _8\"></span>oet plaatsv<span class=\"_ _8\"></span>inden, wor<span class=\"_ _8\"></span>dt de leasever<span class=\"_ _8\"></span>plichting ge<span class=\"_ _8\"></span>herwaardeer<span class=\"_ _8\"></span>d en aangepast tege<span class=\"_ _8\"></span>n het recht<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span>op-</span>gebruik acti<span class=\"_ _8\"></span>ef<span class=\"ls0 ws0\">. </span>Elke leasebet<span class=\"_ _8\"></span>aling wordt opg<span class=\"_ _8\"></span>esplitst in ee<span class=\"_ _8\"></span>n terugbetali<span class=\"_ _8\"></span>ng van de leasings<span class=\"_ _8\"></span>chuld en een b<span class=\"_ _8\"></span>etaling van rent<span class=\"_ _8\"></span>e, volgens ee<span class=\"_ _8\"></span>n verhouding di<span class=\"_ _8\"></span>e ervoor zorgt<span class=\"_ _8\"></span> dat er over de vo<span class=\"_ _8\"></span>lledige loopti<span class=\"_ _8\"></span>jd een constante rentelast ont<span class=\"_ _8\"></span>staat in vergelijk<span class=\"_ _8\"></span>ing met het open<span class=\"_ _8\"></span>staande kapit<span class=\"_ _8\"></span>aal<span class=\"ls0 ws0\">. </span>Financi\u00eble kosten wor<span class=\"_ _8\"></span>den onmiddel<span class=\"_ _8\"></span>lijk opgenomen in d<span class=\"_ _8\"></span>e resultatenr<span class=\"_ _8\"></span>ekening, tenzij z<span class=\"_ _8\"></span>e direct toerek<span class=\"_ _8\"></span>enbaar zijn aan in a<span class=\"_ _8\"></span>anmerki<span class=\"_ _8\"></span>n<span class=\"ls17 ws20\">g </span>komend<span class=\"ls0 ws0\">e </span><span class=\"ws3e\">activ<span class=\"_ _8\"></span>a, in welk geva<span class=\"_ _8\"></span>l zij worden ge<span class=\"_ _8\"></span>kapitaliseer<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">. </span></span>De recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebruik act<span class=\"_ _8\"></span>iva worden aan k<span class=\"_ _8\"></span>ostprijs gew<span class=\"_ _8\"></span>aardeerd en omvat<span class=\"_ _8\"></span>ten de volgen<span class=\"_ _8\"></span>de component<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de initi\u00eble wa<span class=\"_ _8\"></span>ardering van <span class=\"_ _8\"></span>de leaseverpl<span class=\"_ _8\"></span>ichting</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle op of voor de aa<span class=\"_ _8\"></span>nvangsdatum<span class=\"_ _8\"></span> verrichte leas<span class=\"_ _8\"></span>ebetalinge<span class=\"_ _8\"></span>n, verminderd <span class=\"_ _8\"></span>met alle ontvan<span class=\"_ _8\"></span>gen leasevoor<span class=\"_ _8\"></span>delen</span>;<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">alle gemaakt<span class=\"_ _8\"></span>e initi\u00eble dir<span class=\"_ _8\"></span>ecte kosten</span>; <span class=\"ls1f ws38\">en<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een schatting v<span class=\"_ _8\"></span>an de door de les<span class=\"_ _8\"></span>see te maken kost<span class=\"_ _8\"></span>en van ontmant<span class=\"_ _8\"></span>eling en verwi<span class=\"_ _8\"></span>jdering van het<span class=\"_ _8\"></span> onderliggen<span class=\"_ _8\"></span>de actief<span class=\"_ _8\"></span></span>. </span>Indien het red<span class=\"_ _8\"></span>elijk zeker is<span class=\"_ _8\"></span> dat de Groep aan<span class=\"_ _8\"></span> het einde van de le<span class=\"_ _8\"></span>aseperiode de a<span class=\"_ _8\"></span>ankoopopt<span class=\"_ _8\"></span>ie zal uitoefe<span class=\"_ _8\"></span>nen, zal het ac<span class=\"_ _8\"></span>tief lineair<span class=\"_ _8\"></span> worden afges<span class=\"_ _8\"></span>chreven over <span class=\"_ _8\"></span>de gebruiksd<span class=\"_ _8\"></span>uur. In alle ander<span class=\"_ _8\"></span>e gevallen wor<span class=\"_ _8\"></span>dt het actief lin<span class=\"_ _8\"></span>eair afgesc<span class=\"_ _8\"></span>hreven over de kor<span class=\"_ _8\"></span>tere periode v<span class=\"_ _8\"></span>an de gebruiks<span class=\"_ _8\"></span>duur van het acti<span class=\"_ _8\"></span>ef of de leasep<span class=\"_ _8\"></span>eriode<span class=\"ls21 ws0\">.  <span class=\"ls0\"> </span></span>Voor korte<span class=\"ws0\">-<span class=\"ls1f ws44\">termijnleases (l<span class=\"_ _8\"></span>easeperiode van 12 m<span class=\"_ _8\"></span>aanden of minder) en lea<span class=\"_ _8\"></span>ses van activa met<span class=\"_ _8\"></span> een</span> <span class=\"ls1f ws44\">lage waarde (voor<span class=\"_ _8\"></span>namelijk IT uit<span class=\"_ _8\"></span>rusting en kleine kantoor<span class=\"_ _8\"></span>benodigdhe<span class=\"_ _8\"></span>den) waarvoor de G<span class=\"_ _8\"></span>roep </span></span>geopteerd heef<span class=\"_ _8\"></span>t om de vrijstell<span class=\"_ _8\"></span>ing beschik<span class=\"_ _8\"></span>baar in IFRS<span class=\"_ _8\"></span> 16 toe te passen, wor<span class=\"_ _8\"></span>den de leasebetal<span class=\"_ _8\"></span>ingen op een line<span class=\"_ _8\"></span>aire basis al<span class=\"_ _8\"></span>s kost opgenom<span class=\"_ _8\"></span>en over de lease<span class=\"_ _8\"></span>periode<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Bep<span class=\"ws44\">aalde leaseov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>ten van gebouwen omvat<span class=\"_ _8\"></span>ten variabele leas<span class=\"_ _8\"></span>ebetalingen di<span class=\"_ _8\"></span>e verbonden zijn aan het<span class=\"_ _8\"></span> gebruik van het gebo<span class=\"_ _8\"></span>uw (voor<span class=\"_ _8\"></span>namelijk war<span class=\"_ _8\"></span>ehouses). V<span class=\"_ _8\"></span>ariabele leasebeta<span class=\"_ _8\"></span>lingen </span>die afhankeli<span class=\"_ _8\"></span>jk zijn van het ge<span class=\"_ _8\"></span>bruik, worden i<span class=\"_ _8\"></span>n resultaat opg<span class=\"_ _8\"></span>enomen in de peri<span class=\"_ _8\"></span>ode waarin z<span class=\"_ _8\"></span>e worden opgelope<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fc11 ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__202-1": {
   "value": "7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen.De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span>toegenom<span class=\"_ _8\"></span>en.7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,7Merken in 2021<span class=\"_ _8\"></span> vertegenwoor<span class=\"_ _8\"></span>digden de kapit<span class=\"_ _8\"></span>alisatie van som<span class=\"_ _8\"></span>mige van de merk<span class=\"_ _8\"></span>en die zijn ver<span class=\"_ _8\"></span>worven door de over<span class=\"_ _8\"></span>names van Gr<span class=\"_ _8\"></span>upo Mabe en O<span class=\"_ _8\"></span>ntex Brazili\u00eb.<span class=\"_ _8\"></span> De bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>ering opgenomen in 202<span class=\"_ _8\"></span>1 was voorname<span class=\"_ _8\"></span>lijk het ge<span class=\"_ _8\"></span>volg van de test<span class=\"_ _8\"></span> op bijzondere w<span class=\"_ _8\"></span>aardevermin<span class=\"_ _8\"></span>dering die wer<span class=\"_ _8\"></span>d uitgevoerd voor<span class=\"_ _8\"></span> de Brazil<span class=\"_ _8\"></span>iaanse activ<span class=\"_ _8\"></span>iteiten.Gezien de ver<span class=\"_ _8\"></span>nieuwde strat<span class=\"_ _8\"></span>egie van de Gr<span class=\"_ _8\"></span>oep om haar acti<span class=\"_ _8\"></span>viteiten te <span class=\"_ _8\"></span>herori\u00ebntere<span class=\"_ _8\"></span>n op Europa <span class=\"_ _8\"></span>en Noord<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>Amerika, heef<span class=\"_ _8\"></span>t de<span class=\"ls0 ws0\"> </span>Groep de kasstroomg<span class=\"_ _8\"></span>enererende e<span class=\"_ _8\"></span>enheden herzie<span class=\"_ _8\"></span>n en de volgend<span class=\"_ _8\"></span>e kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heden bepaald <span class=\"_ _8\"></span>met het oog op<span class=\"_ _8\"></span> de testen voor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ng op goodwill.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>Jaarlijkse tes<span class=\"_ _8\"></span>ten voor bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminder<span class=\"_ _8\"></span>ingen worde<span class=\"_ _8\"></span>n in de loop van het<span class=\"_ _8\"></span> vierde kwart<span class=\"_ _8\"></span>aal uitgev<span class=\"_ _8\"></span>oerd voor all<span class=\"_ _8\"></span>e KGE\u2019s.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Deze analyses vergel<span class=\"_ _8\"></span>ijken de boek<span class=\"_ _8\"></span>waarde van elk<span class=\"_ _8\"></span>e KGE met de realiseerb<span class=\"_ _8\"></span>are waarde v<span class=\"_ _8\"></span>an de KGE\u2019s ber<span class=\"_ _8\"></span>ekend op basi<span class=\"_ _8\"></span>s van een<span class=\"ls0 ws0\"> </span>\u2018discount<span class=\"_ _8\"></span>ed cash flow\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>model. Indie<span class=\"_ _8\"></span>n de realis<span class=\"_ _8\"></span>eerbare waar<span class=\"_ _8\"></span>de lager is da<span class=\"_ _8\"></span>n de boekwaar<span class=\"_ _8\"></span>de van de KG<span class=\"_ _8\"></span>E, wordt er onmi<span class=\"_ _8\"></span>ddellijk een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bijzond<span class=\"_ _8\"></span>er waardeverm<span class=\"_ _8\"></span>inderingsver<span class=\"_ _8\"></span>lies opgenom<span class=\"_ _8\"></span>en in de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Omwille van <span class=\"ls1f ws41\">de hu<span class=\"_ _8\"></span>idige econ<span class=\"_ _8\"></span>omische prest<span class=\"_ _8\"></span>aties van<span class=\"_ _8\"></span> de Groep en de v<span class=\"_ _8\"></span>ernieuwde str<span class=\"_ _8\"></span>ategie heeft<span class=\"_ _8\"></span> de Groep i<span class=\"_ _8\"></span>n de loop v<span class=\"_ _8\"></span>an 2022 vaker<span class=\"_ _8\"></span> een test op bi<span class=\"_ _8\"></span>jzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing uitgev<span class=\"_ _8\"></span>oerd. </span>Uit de test uitg<span class=\"_ _8\"></span>evoerd in het e<span class=\"_ _8\"></span>erste halfjaar<span class=\"_ _8\"></span> van 2022 is ge<span class=\"_ _8\"></span>bleken dat e<span class=\"_ _8\"></span>en bijzonder<span class=\"_ _8\"></span> waardevermi<span class=\"_ _8\"></span>nderingsverl<span class=\"_ _8\"></span>ies moest<span class=\"_ _8\"></span> worden opgenom<span class=\"_ _8\"></span>en op de KGE \"<span class=\"_ _8\"></span><span class=\"ws38\">Rusland<span class=\"_ _8\"></span><span class=\"ls20 ws39\">\".<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>De testen uitgevoer<span class=\"_ _8\"></span>d <span class=\"ls17 ws20\">op </span>jaareinde too<span class=\"_ _8\"></span>nden aan dat ge<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering diende er<span class=\"_ _8\"></span>kend te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De beoordeling<span class=\"_ _8\"></span>en en schatting<span class=\"_ _8\"></span>en beschouwd <span class=\"_ _8\"></span>in het kader van de t<span class=\"_ _8\"></span>est op bijzond<span class=\"_ _8\"></span>ere waardever<span class=\"_ _8\"></span>minderingen w<span class=\"_ _8\"></span>orden beschr<span class=\"_ _8\"></span>even<span class=\"ls0 ws0\"> </span>in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.4.<span class=\"ls0 ws0\"> </span>Goodwill was a<span class=\"_ _8\"></span>ls volgt aan de <span class=\"_ _8\"></span>KGE\u2019s toegewez<span class=\"_ _8\"></span>en op 31 december:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Europa 743,1 818,0 Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 205,1 Noord-<span class=\"ls47 ws138\">Amerika</span> 54,9 n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 16,7 Goodwill toegewezen aan KGE'<span class=\"_ _8\"></span>s 797,9 1.039,9 Zoals hierbove<span class=\"_ _8\"></span>n vermeld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">resulteer<span class=\"_ _8\"></span>de <span class=\"_ _9\"></span></span>de test van halfjaar 2<span class=\"_ _8\"></span>022 tot de opname van een bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverlies van 84,<span class=\"_ _8\"></span>1 miljoen \u20ac op de KGE \"Ruslan<span class=\"_ _8\"></span>d\", waar<span class=\"_ _8\"></span>in de herziene strategie en pr<span class=\"_ _8\"></span>ognoses tot uit<span class=\"_ _8\"></span>ing komen. Het<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsv<span class=\"_ _8\"></span>erlies van 84,1 m<span class=\"_ _8\"></span>iljoen \u20ac is volle<span class=\"_ _8\"></span>dig toegeweze<span class=\"_ _8\"></span>n aan de goodwil<span class=\"_ _8\"></span>l.<span class=\"ls0 ws0\"> </span>De realiseerb<span class=\"_ _8\"></span>are waarde van een kasst<span class=\"_ _8\"></span>roomgener<span class=\"_ _8\"></span>erende eenheid wor<span class=\"_ _8\"></span>dt bepaald op basi<span class=\"_ _8\"></span>s van berekeninge<span class=\"_ _8\"></span>n van de <span class=\"_ _3a\"> </span><span class=\"fs2 fcb ls1f ws155\">bedrijfs<span class=\"_ _8\"></span>waarde. Deze ber<span class=\"_ _8\"></span>ekeningen zijn ge<span class=\"_ _8\"></span>baseerd op </span>kasstroomvo<span class=\"_ _8\"></span>orspellin<span class=\"_ _8\"></span>gen v\u00f3\u00f3r belasti<span class=\"_ _8\"></span>ngen (opgem<span class=\"_ _8\"></span>aakt in \u20ac) <span class=\"fs2 fcb ls1f ws3f\">gebruikmakend van bas<span class=\"_ _8\"></span>isparamet<span class=\"_ _8\"></span>ers van het geco<span class=\"_ _8\"></span>nsolideerde f<span class=\"_ _8\"></span>inancieel bud<span class=\"_ _8\"></span>get dat goedgek<span class=\"_ _8\"></span>eurd werd door d<span class=\"_ _8\"></span>e Raad van Best<span class=\"_ _8\"></span>uur</span> van Ontex en <span class=\"_ _8\"></span>het strategisc<span class=\"_ _8\"></span>h plan van de<span class=\"_ _8\"></span> Groep tot 202<span class=\"_ _8\"></span>5. Kasstr<span class=\"_ _8\"></span>omen <span class=\"ws50\">in 2026<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">worde<span class=\"_ _8\"></span>n </span></span>b<span class=\"_ _8\"></span>epaald op bas<span class=\"_ _8\"></span>is van de gem<span class=\"_ _8\"></span>iddelde gro<span class=\"_ _8\"></span>ei in het st<span class=\"_ _8\"></span>rategisch pl<span class=\"_ _8\"></span>an tot 2025<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws50\">Kasstromen n<span class=\"_ _8\"></span>a de periode </span>van vier jaar w<span class=\"_ _8\"></span>orden ge\u00ebxtrap<span class=\"_ _8\"></span>oleerd met een<span class=\"_ _8\"></span> geschatte gr<span class=\"_ _8\"></span>oei van 2,0% vo<span class=\"_ _8\"></span>or zowel <span class=\"ls0 ws0\">\u201cEurop</span><span class=\"ws38\">a\u201d<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als \u201cNoord<span class=\"ls0 ws0\">-Amerika\u201d. </span></span>De belangrijk<span class=\"_ _8\"></span>ste veronderst<span class=\"_ _8\"></span>ellingen voor<span class=\"_ _8\"></span> de berekenin<span class=\"_ _8\"></span>gen van de bedrijf<span class=\"_ _8\"></span>swaarde en die <span class=\"_ _8\"></span>gebruikt wor<span class=\"_ _8\"></span>den om de realis<span class=\"_ _8\"></span>eerbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wa<span class=\"_ _8\"></span>arde te bepale<span class=\"_ _8\"></span>n omvatten de dis<span class=\"_ _8\"></span>conteringsv<span class=\"_ _8\"></span>oeten, verwac<span class=\"_ _8\"></span>hte wijziginge<span class=\"_ _8\"></span>n aan de verkoopprij<span class=\"_ _8\"></span>zen, productaa<span class=\"_ _8\"></span>nbod, directe<span class=\"ls0 ws0\"> </span>kosten, oper<span class=\"_ _8\"></span>ationele marges<span class=\"_ _8\"></span> en de terminale groe<span class=\"_ _8\"></span>ivoet<span class=\"ls17 ws20\">en</span>. Klimaatg<span class=\"_ _8\"></span>erelateer<span class=\"_ _8\"></span>de aangelegenhe<span class=\"_ _8\"></span>den werden in bescho<span class=\"_ _8\"></span>uwing genome<span class=\"_ _8\"></span>n, maar hadden g<span class=\"_ _8\"></span>een materi\u00eble i<span class=\"_ _8\"></span>mpact op de berek<span class=\"_ _8\"></span>eningen van de b<span class=\"_ _8\"></span>edrijfswaar<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">,</span> <span class=\"fs2 fcb ls1f ws3e\">zoals aangeg<span class=\"_ _8\"></span>even in de niet<span class=\"ls0 ws0\">-</span>f<span class=\"_ _8\"></span>inanci\u00eble vers<span class=\"_ _8\"></span>laggevin<span class=\"_ _8\"></span>g.<span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is ee<span class=\"_ _8\"></span>n maatstaf geb<span class=\"_ _8\"></span>aseerd op de g<span class=\"_ _8\"></span>emiddeld g<span class=\"_ _8\"></span>ewogen kost van k<span class=\"_ _8\"></span>apitaal van de i<span class=\"_ _8\"></span>ndustrie en de ri<span class=\"_ _8\"></span>sico<span class=\"ls0 ws0\">-</span>vrije rent<span class=\"_ _8\"></span>evoeten gew<span class=\"_ _8\"></span>ogen naar de vers<span class=\"_ _8\"></span>chillende re<span class=\"_ _8\"></span>gio\u2019s waari<span class=\"_ _8\"></span>n de KGE\u2019s actief zijn.<span class=\"ws0\"> </span>Wijzigingen i<span class=\"_ _8\"></span>n verkoopm<span class=\"_ _8\"></span>ethodes en dir<span class=\"_ _8\"></span>ecte kosten zi<span class=\"_ _8\"></span>jn gebaseer<span class=\"_ _8\"></span>d op historis<span class=\"_ _8\"></span>che methodes e<span class=\"_ _8\"></span>n verwacht<span class=\"_ _8\"></span>ingen omtren<span class=\"_ _8\"></span>t toekomstige v<span class=\"_ _8\"></span>erandering<span class=\"_ _8\"></span>en in de markt<span class=\"_ _8\"></span>. De berekeni<span class=\"_ _8\"></span>ng maakt gebru<span class=\"_ _8\"></span>ik van kasstroom<span class=\"_ _8\"></span>voorspelling<span class=\"_ _8\"></span>en die gebaseer<span class=\"_ _8\"></span>d zijn op basis<span class=\"_ _8\"></span>parameters van h<span class=\"_ _8\"></span>et geconsolide<span class=\"_ _8\"></span>erde financi<span class=\"_ _8\"></span>eel budget dat go<span class=\"_ _8\"></span>edgekeurd w<span class=\"_ _8\"></span>erd door de Ra<span class=\"_ _8\"></span>ad van Bestuur,<span class=\"_ _8\"></span> het strategi<span class=\"_ _8\"></span>sch plan van de<span class=\"_ _8\"></span> Groep tot 2025,<span class=\"_ _8\"></span> en de disconter<span class=\"_ _8\"></span>ingsvoeten<span class=\"_ _8\"></span> (v\u00f3\u00f3r belastin<span class=\"_ _8\"></span>g) van elke KGE z<span class=\"_ _8\"></span>oals beschreven i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.4 \u201cBijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingen\u201d e<span class=\"_ _8\"></span>n die gebaseer<span class=\"_ _8\"></span>d zijn op de huid<span class=\"_ _8\"></span>ige marktinsch<span class=\"_ _8\"></span>attingen van de t<span class=\"_ _8\"></span>ijdswaarde v<span class=\"_ _8\"></span>an geld en van d<span class=\"_ _8\"></span>e risico\u2019s sp<span class=\"_ _8\"></span>ecifiek v<span class=\"_ _8\"></span>oor de Groep.<span class=\"ls0 ws0\"> </span>De opmaak van het<span class=\"_ _8\"></span> financieel<span class=\"_ _8\"></span> budget en het st<span class=\"_ _8\"></span>rategisch plan m<span class=\"_ _8\"></span>aken gebruik<span class=\"_ _8\"></span> van enkele veron<span class=\"_ _8\"></span>derstellin<span class=\"_ _8\"></span>gen, zoals:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Marktgroei,<span class=\"_ _8\"></span> de evolutie van he<span class=\"_ _8\"></span>t marktaande<span class=\"_ _8\"></span>el van de Groep, de c<span class=\"_ _8\"></span>ompetitiev<span class=\"_ _8\"></span>e omgeving en de inn<span class=\"_ _8\"></span>ovatie</span>-<span class=\"ls1f ws3e\">trends<span class=\"_ _8\"></span> in de</span> <span class=\"ls1f ws3e\">ver<span class=\"_ _8\"></span>schillen<span class=\"_ _8\"></span>de markten en str<span class=\"_ _8\"></span>ategische in<span class=\"_ _8\"></span>itiatieven<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De mix van pro<span class=\"_ _8\"></span>ducten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte <span class=\"_ _8\"></span>evolutie van di<span class=\"_ _8\"></span>verse direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte t<span class=\"_ _8\"></span>oekomstige inv<span class=\"_ _8\"></span>esteringsuitg<span class=\"_ _8\"></span>aven</span> </span>De veronderst<span class=\"_ _8\"></span>ellingen wer<span class=\"_ _8\"></span>den hoofdzake<span class=\"_ _8\"></span>lijk afgeleid va<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Beschikbare h<span class=\"_ _8\"></span>istorische d<span class=\"_ _8\"></span>ata</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ws39\">Extern marktonderzoek</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Interne verw<span class=\"_ _8\"></span>achtingen ro<span class=\"_ _8\"></span>nd de markt gebas<span class=\"_ _8\"></span>eerd op o.a. trendr<span class=\"_ _8\"></span>apporten<span class=\"_ _8\"></span></span> </span>De basisver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>gen die gebruik<span class=\"_ _8\"></span>t worden, w<span class=\"_ _8\"></span>orden op jaar<span class=\"_ _8\"></span>basis gecont<span class=\"_ _8\"></span>roleerd en <span class=\"_ _8\"></span>aangepast do<span class=\"_ _8\"></span>or het manag<span class=\"_ _8\"></span>ement van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Groep. G<span class=\"_ _8\"></span>ezien de aanzi<span class=\"_ _8\"></span>enlijke mar<span class=\"_ _8\"></span>ge van het r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e bedrag van de kasstr<span class=\"_ _8\"></span>oomgenerere<span class=\"_ _8\"></span>nde eenheden ten opzi<span class=\"_ _8\"></span>chte van<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>hun boekwaarde, en rekening ho<span class=\"_ _8\"></span>udende met de uit<span class=\"_ _8\"></span>gevoerde sensi<span class=\"_ _8\"></span>tiviteitsan<span class=\"_ _8\"></span>alyse, is het manage<span class=\"_ _8\"></span>ment ervan overtuig<span class=\"_ _8\"></span>d dat geen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws85\">enke<span class=\"_ _8\"></span>le redelijke wijzi<span class=\"_ _8\"></span>ging in de<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>bas<span class=\"_ _8\"></span>isveronder<span class=\"_ _8\"></span>stellingen wa<span class=\"_ _8\"></span>arop het realise<span class=\"_ _8\"></span>erbare bedrag is ge<span class=\"_ _8\"></span>baseerd, aanle<span class=\"_ _8\"></span>iding zou geve<span class=\"_ _8\"></span>n tot<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>een boekwaarde die het r<span class=\"_ _8\"></span>ealiseerbare bedr<span class=\"_ _8\"></span>ag zou </span>overstijgen p<span class=\"_ _8\"></span>er 31 december <span class=\"_ _8\"></span>202<span class=\"ls0 ws0\">2.  </span>De Groep heeft een s<span class=\"_ _8\"></span>ensitivitei<span class=\"_ _8\"></span>tsanalyse uitge<span class=\"_ _8\"></span>voerd door de <span class=\"ls0 ws0\">risico-</span>a<span class=\"_ _8\"></span>angepaste k<span class=\"_ _8\"></span>asstroomvoors<span class=\"_ _8\"></span>pellingen te v<span class=\"_ _8\"></span>erminderen en de<span class=\"ls0 ws0\"> </span>disconteringsvoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen te ver<span class=\"_ _8\"></span>hogen, zoals besc<span class=\"_ _8\"></span>hreven in toelichtin<span class=\"_ _8\"></span>g 7.4.4 \u201cBijzo<span class=\"_ _8\"></span>ndere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ng<span class=\"ws38\">sverliez<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span></span>7.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,4De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>deringen in 20<span class=\"_ _8\"></span>22 zijn beperkt<span class=\"_ _8\"></span> tot 4,4 mil<span class=\"_ _8\"></span>joen \u20ac en houden v<span class=\"_ _8\"></span>erband met ee<span class=\"_ _8\"></span>n verwachte ve<span class=\"_ _8\"></span>rminderde bez<span class=\"_ _8\"></span>ettingsgr<span class=\"_ _8\"></span>aad van bepa<span class=\"_ _8\"></span>alde machines.<span class=\"_ _8\"></span> In 2021 bestond<span class=\"_ _8\"></span>en de bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingsv<span class=\"_ _8\"></span>erliezen vo<span class=\"_ _8\"></span>or een bedrag v<span class=\"_ _8\"></span>an 18,4 milj<span class=\"_ _8\"></span>oen \u20ac uit de bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ng van de act<span class=\"_ _8\"></span>ivitei<span class=\"_ _8\"></span>ten in Brazil<span class=\"_ _8\"></span>i\u00eb en aanvull<span class=\"_ _8\"></span>ende bijzo<span class=\"_ _8\"></span>ndere waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op onge<span class=\"_ _8\"></span>bruikte machin<span class=\"_ _8\"></span>es vanwege d<span class=\"_ _8\"></span>e economische neer<span class=\"_ _8\"></span>gang in bepaa<span class=\"_ _8\"></span>lde van onze reg<span class=\"_ _8\"></span>io's.7.11.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">LEASEOVER<span class=\"_ _8\"></span>EENKOMSTEN</span> </span>Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2022<span class=\"_ _8\"></span> Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>87,4  4,0  10,5  102,0  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van <span class=\"ls50 ws157\">de</span> periode  0,7  0,0  0,0  0,7  Netto boekwaarde aan <span class=\"ls32 wse3\">het</span> <span class=\"_ _8\"></span><span class=\"ls32 wse3\">begin</span> van <span class=\"ls32 wse3\">de</span> <span class=\"ls32 wse3\">per<span class=\"_ _8\"></span>iode</span>  88,1  4,0  10,5  102,7  Aanschaffingen  40,3  0,6  3,3  44,2  Transferten  ( 0,0)   ( 0,7)  0,0   ( 0,7)  Vervreemdingen  ( 0,5) 0,0   ( 0,0)  ( 0,6)  Afschrijvingskosten  ( 15,8)  ( 1,3)  ( 4,1)  ( 21,2)  Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  ( 3,2) 0,0  0,0   ( 3,2) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   ( 2,0)  ( 0,1)  ( 0,5)  ( 2,5) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,6   ( 0,0)  0,1  2,7  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  ( 9,5)  ( 0,1)  ( 1,7)  ( 11,3) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 100,1  2,5  7,5  110,1  Op<span class=\"ls0 ws0\"> 31 December 2022 <span class=\"_ _8\"></span> </span>Kost 156,8  6,7  16,5  180,0  Gecumuleerde afschrij<span class=\"_ _8\"></span>vingen en bijzondere waardevermi<span class=\"_ _8\"></span>nderingen   ( 56,8)   ( 4,2)   ( 9,0)  ( 69,9) Boekwaarde 100,1  2,5  7,5  110,1  Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2021<span class=\"_ _8\"></span> Boekwaarde aan het begin van de<span class=\"_ _8\"></span> periode 108,8  6,2  11,8  126,8  Aanschaffingen  2,5  0,2  4,5  7,2  Afschrijvingskosten   (16,3)   (2,3)   (5,8)  (24,4) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (5,0) 0,0  0,0   (5,0) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   (3,5)  (0,1)  0,3   (3,3) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,9  0,0   (0,3) 0,7  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 87,4  4,0  10,5  102,0  Op 31 December 2021 Kost  138,6  11,4  25,5  175,5  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (51,1)  (7,4)  (14,9)  (73,4) Boekwaarde 87,4  4,0  10,5  102,07.12.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1a ws2f\">VOO<span class=\"_ _8\"></span>RRADEN</span> </span>Voorraden<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">k<span class=\"_ _8\"></span>unnen als volgt<span class=\"_ _8\"></span> worden opgesp<span class=\"_ _8\"></span>litst:<span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Grondstoffen  148,7 178,8  Goederen <span class=\"ls33 wse4\">in</span> bewerking  0,8 1,6  Gereed product  122,6 188,6  Overige  5,1 7,5  Bijzondere waardevermindering <span class=\"_ _8\"></span>op voorraden   (12,9)  (17,8)  Voorraden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>264,3 358,77.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.7.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac7.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__47-1": {
   "value": "7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"fcd ls0 ws0\"> </span></span>De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.12.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1a ws2f\">VOO<span class=\"_ _8\"></span>RRADEN</span> </span>Voorraden<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">k<span class=\"_ _8\"></span>unnen als volgt<span class=\"_ _8\"></span> worden opgesp<span class=\"_ _8\"></span>litst:<span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Grondstoffen  148,7 178,8  Goederen <span class=\"ls33 wse4\">in</span> bewerking  0,8 1,6  Gereed product  122,6 188,6  Overige  5,1 7,5  Bijzondere waardevermindering <span class=\"_ _8\"></span>op voorraden   (12,9)  (17,8)  Voorraden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>264,3 358,77.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.7.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,47.11.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">LEASEOVER<span class=\"_ _8\"></span>EENKOMSTEN</span> </span>Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2022<span class=\"_ _8\"></span> Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>87,4  4,0  10,5  102,0  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van <span class=\"ls50 ws157\">de</span> periode  0,7  0,0  0,0  0,7  Netto boekwaarde aan <span class=\"ls32 wse3\">het</span> <span class=\"_ _8\"></span><span class=\"ls32 wse3\">begin</span> van <span class=\"ls32 wse3\">de</span> <span class=\"ls32 wse3\">per<span class=\"_ _8\"></span>iode</span>  88,1  4,0  10,5  102,7  Aanschaffingen  40,3  0,6  3,3  44,2  Transferten  ( 0,0)   ( 0,7)  0,0   ( 0,7)  Vervreemdingen  ( 0,5) 0,0   ( 0,0)  ( 0,6)  Afschrijvingskosten  ( 15,8)  ( 1,3)  ( 4,1)  ( 21,2)  Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  ( 3,2) 0,0  0,0   ( 3,2) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   ( 2,0)  ( 0,1)  ( 0,5)  ( 2,5) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,6   ( 0,0)  0,1  2,7  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  ( 9,5)  ( 0,1)  ( 1,7)  ( 11,3) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 100,1  2,5  7,5  110,1  Op<span class=\"ls0 ws0\"> 31 December 2022 <span class=\"_ _8\"></span> </span>Kost 156,8  6,7  16,5  180,0  Gecumuleerde afschrij<span class=\"_ _8\"></span>vingen en bijzondere waardevermi<span class=\"_ _8\"></span>nderingen   ( 56,8)   ( 4,2)   ( 9,0)  ( 69,9) Boekwaarde 100,1  2,5  7,5  110,1  Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2021<span class=\"_ _8\"></span> Boekwaarde aan het begin van de<span class=\"_ _8\"></span> periode 108,8  6,2  11,8  126,8  Aanschaffingen  2,5  0,2  4,5  7,2  Afschrijvingskosten   (16,3)   (2,3)   (5,8)  (24,4) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (5,0) 0,0  0,0   (5,0) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   (3,5)  (0,1)  0,3   (3,3) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,9  0,0   (0,3) 0,7  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 87,4  4,0  10,5  102,0  Op 31 December 2021 Kost  138,6  11,4  25,5  175,5  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (51,1)  (7,4)  (14,9)  (73,4) Boekwaarde 87,4  4,0  10,5  102,07.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,77.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__204-1": {
   "value": "7.1.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorraden </span>Voorraden worden ge<span class=\"_ _8\"></span>waardeerd tegen de la<span class=\"_ _8\"></span>agste waarde van de kost<span class=\"_ _8\"></span>prijs of de opbren<span class=\"_ _8\"></span>gstwaarde. De<span class=\"_ _8\"></span> kostprijs van <span class=\"_ _8\"></span>voorraden moet<span class=\"_ _8\"></span> worden toegerek<span class=\"_ _8\"></span>end volgens de F<span class=\"_ _8\"></span>IFO (first<span class=\"ls0 ws0\">-<span class=\"ls20 ws9a\">in, fir<span class=\"_ _8\"></span>st</span>-</span><span class=\"ws38\">out) </span>methode. De kost<span class=\"_ _8\"></span>prijs voor afgew<span class=\"_ _8\"></span>erkte product<span class=\"_ _8\"></span>en en goeder<span class=\"_ _8\"></span>en in bewerkin<span class=\"_ _8\"></span>g omvat de producti<span class=\"_ _8\"></span>ekosten, z<span class=\"_ _8\"></span>oals grondstoff<span class=\"_ _8\"></span>en, direct<span class=\"_ _8\"></span>e loonkos<span class=\"_ _8\"></span>ten, en ook de indir<span class=\"_ _8\"></span>ecte prod<span class=\"_ _8\"></span>uctiekoste<span class=\"_ _8\"></span>n (producti<span class=\"wsc3\">eov<span class=\"_ _8\"></span>erheadkost<span class=\"_ _8\"></span>en gebaseerd op d<span class=\"_ _8\"></span>e normale bedri<span class=\"_ _8\"></span>jfscapacite<span class=\"_ _8\"></span>it). De opbrengs<span class=\"_ _8\"></span>twaarde is de g<span class=\"_ _8\"></span>eschatte verk<span class=\"_ _8\"></span>oopprijs in het<span class=\"_ _8\"></span> kader van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>de normale bedr<span class=\"_ _8\"></span>ijfsvoer<span class=\"_ _8\"></span>ing, verminder<span class=\"_ _8\"></span>d met de </span>variabele kos<span class=\"_ _8\"></span>ten die nodig zi<span class=\"_ _8\"></span>jn om de verkoo<span class=\"_ _8\"></span>p te realiseren<span class=\"ls22 ws3c\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"fcd ls0 ws0\"> </span></span>7.12.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1a ws2f\">VOO<span class=\"_ _8\"></span>RRADEN</span> </span>Voorraden<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">k<span class=\"_ _8\"></span>unnen als volgt<span class=\"_ _8\"></span> worden opgesp<span class=\"_ _8\"></span>litst:<span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Grondstoffen  148,7 178,8  Goederen <span class=\"ls33 wse4\">in</span> bewerking  0,8 1,6  Gereed product  122,6 188,6  Overige  5,1 7,5  Bijzondere waardevermindering <span class=\"_ _8\"></span>op voorraden   (12,9)  (17,8)  Voorraden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>264,3 358,7  De Groep gebruik<span class=\"_ _8\"></span>t voornamel<span class=\"_ _8\"></span>ijk pulp, super<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>absorbers en n<span class=\"_ _8\"></span>iet<span class=\"ls0 ws0\">-</span>geweven s<span class=\"_ _8\"></span>toffen. Over<span class=\"_ _8\"></span>ige grondstoff<span class=\"_ _8\"></span>en die de Groep voor<span class=\"_ _8\"></span> de productie gebr<span class=\"_ _8\"></span>uikt zijn onder a<span class=\"_ _8\"></span>ndere polyet<span class=\"_ _8\"></span>hyleen, lijm<span class=\"_ _8\"></span>en en tapes<span class=\"_ _8\"></span> als basisgro<span class=\"_ _8\"></span>ndstoffen. De af<span class=\"_ _8\"></span>gewerkte pr<span class=\"_ _8\"></span>oducten zijn baby<span class=\"_ _8\"></span>luiers, babybr<span class=\"_ _8\"></span>oekjes, maandv<span class=\"_ _8\"></span>erbanden, t<span class=\"_ _8\"></span>ampons, inle<span class=\"_ _8\"></span>gkruisjes, inco<span class=\"_ _8\"></span>ntine<span class=\"_ _8\"></span>ntieproduct<span class=\"_ _8\"></span>en en han<span class=\"ws38\">delsg<span class=\"_ _8\"></span>oederen.<span class=\"ls0 ws0\"> </span></span>De voorraadko<span class=\"_ _8\"></span>sten opgenom<span class=\"_ _8\"></span>en als kosten o<span class=\"_ _8\"></span>nder \u201cKostprijs<span class=\"_ _8\"></span> van de omzet\u201d bedr<span class=\"_ _8\"></span>oegen in 2022 1.2<span class=\"_ _8\"></span>94,7 miljoen<span class=\"ls0 ws0\"> \u20ac </span>(1.510,4 miljoen \u20ac in 2021).<span class=\"_ _8\"></span> Het bedrag voor 20<span class=\"_ _8\"></span>21 bestaat uit de voll<span class=\"_ _8\"></span>edige groep<span class=\"_ _8\"></span> en houdt geen r<span class=\"_ _8\"></span>ekening met de clas<span class=\"_ _8\"></span>sificatie n<span class=\"_ _8\"></span>aar be\u00ebindigde<span class=\"_ _8\"></span> bedrijfsact<span class=\"_ _8\"></span>iviteiten, aan<span class=\"_ _8\"></span>gezien de balans<span class=\"_ _8\"></span>cijfers op 31 d<span class=\"_ _8\"></span>ecember 2021 n<span class=\"_ _8\"></span>iet werden aang<span class=\"_ _8\"></span>epast..",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__72": {
   "value": "7.1.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorraden </span>Voorraden worden ge<span class=\"_ _8\"></span>waardeerd tegen de la<span class=\"_ _8\"></span>agste waarde van de kost<span class=\"_ _8\"></span>prijs of de opbren<span class=\"_ _8\"></span>gstwaarde. De<span class=\"_ _8\"></span> kostprijs van <span class=\"_ _8\"></span>voorraden moet<span class=\"_ _8\"></span> worden toegerek<span class=\"_ _8\"></span>end volgens de F<span class=\"_ _8\"></span>IFO (first<span class=\"ls0 ws0\">-<span class=\"ls20 ws9a\">in, fir<span class=\"_ _8\"></span>st</span>-</span><span class=\"ws38\">out) </span>methode. De kost<span class=\"_ _8\"></span>prijs voor afgew<span class=\"_ _8\"></span>erkte product<span class=\"_ _8\"></span>en en goeder<span class=\"_ _8\"></span>en in bewerkin<span class=\"_ _8\"></span>g omvat de producti<span class=\"_ _8\"></span>ekosten, z<span class=\"_ _8\"></span>oals grondstoff<span class=\"_ _8\"></span>en, direct<span class=\"_ _8\"></span>e loonkos<span class=\"_ _8\"></span>ten, en ook de indir<span class=\"_ _8\"></span>ecte prod<span class=\"_ _8\"></span>uctiekoste<span class=\"_ _8\"></span>n (producti<span class=\"wsc3\">eov<span class=\"_ _8\"></span>erheadkost<span class=\"_ _8\"></span>en gebaseerd op d<span class=\"_ _8\"></span>e normale bedri<span class=\"_ _8\"></span>jfscapacite<span class=\"_ _8\"></span>it). De opbrengs<span class=\"_ _8\"></span>twaarde is de g<span class=\"_ _8\"></span>eschatte verk<span class=\"_ _8\"></span>oopprijs in het<span class=\"_ _8\"></span> kader van<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>de normale bedr<span class=\"_ _8\"></span>ijfsvoer<span class=\"_ _8\"></span>ing, verminder<span class=\"_ _8\"></span>d met de </span>variabele kos<span class=\"_ _8\"></span>ten die nodig zi<span class=\"_ _8\"></span>jn om de verkoo<span class=\"_ _8\"></span>p te realiseren<span class=\"ls22 ws3c\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"fcd ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__206-1": {
   "value": "7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>.7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__205-1": {
   "value": "7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>.7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__80": {
   "value": "7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__209-1": {
   "value": "7.1.12.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>De kernactivit<span class=\"_ _8\"></span>eit van Ontex G<span class=\"_ _8\"></span>roup is de v<span class=\"_ _8\"></span>erkoop van goed<span class=\"_ _8\"></span>eren, met als <span class=\"_ _8\"></span>enige prestat<span class=\"_ _8\"></span>ieverplichti<span class=\"_ _8\"></span>ng de leverin<span class=\"_ _8\"></span>g van goederen.<span class=\"_ _8\"></span> Aldus<span class=\"_ _8\"></span> erkent de Gro<span class=\"_ _8\"></span>ep de omzet o<span class=\"_ _8\"></span>p een bepaald t<span class=\"_ _8\"></span>ijdstip wa<span class=\"_ _8\"></span>nneer zeggenschap <span class=\"_ _8\"></span>over de goeder<span class=\"_ _8\"></span>en wordt overgedr<span class=\"_ _8\"></span>agen aan de kl<span class=\"_ _8\"></span>ant, over het<span class=\"_ _8\"></span> algemeen op mom<span class=\"_ _8\"></span>ent van lever<span class=\"_ _8\"></span>ing van de g<span class=\"_ _8\"></span>oederen. De Gr<span class=\"_ _8\"></span>oep ver<span class=\"_ _8\"></span>koopt haar pr<span class=\"_ _8\"></span>oducten recht<span class=\"_ _8\"></span>streeks aan ha<span class=\"_ _8\"></span>ar klanten en via dis<span class=\"_ _8\"></span>tributeurs of<span class=\"_ _8\"></span> agenten.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Dit kan leiden tot een ander ti<span class=\"_ _8\"></span>jdstip om opbren<span class=\"_ _8\"></span>gsten te erkenn<span class=\"_ _8\"></span>en. Na de leveri<span class=\"_ _8\"></span>ng aan distribu<span class=\"_ _8\"></span>teurs heeft de <span class=\"_ _8\"></span>distributeur v<span class=\"_ _8\"></span>olledi<span class=\"_ _8\"></span>g zeggenschap ov<span class=\"_ _8\"></span>er de manier van distr<span class=\"_ _8\"></span>ibutie en prijsz<span class=\"_ _8\"></span>etting voor de verkoo<span class=\"_ _8\"></span>p van goederen, de pri<span class=\"_ _8\"></span>maire verantw<span class=\"_ _8\"></span>oordelijkhe<span class=\"_ _8\"></span>id over de verkoop<span class=\"_ _8\"></span> van de goederen en draagt<span class=\"_ _8\"></span> de distributeur<span class=\"_ _8\"></span> de risico\u2019s op veroud<span class=\"_ _8\"></span>ering<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en </span></span>verlies met bet<span class=\"_ _8\"></span>rekking tot de goe<span class=\"_ _8\"></span>deren<span class=\"ls0 ws0\">. </span>Naast de verko<span class=\"_ _8\"></span>op van goederen wor<span class=\"_ _8\"></span>den afzond<span class=\"_ _8\"></span>erlijke diens<span class=\"_ _8\"></span>ten, voornam<span class=\"_ _8\"></span>elijk opleidi<span class=\"_ _8\"></span>ngen aan klant<span class=\"_ _8\"></span>en of assistent<span class=\"_ _8\"></span>ie aan klant<span class=\"_ _8\"></span>en,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">veela</span>l geleverd o<span class=\"_ _8\"></span>ver de periode <span class=\"_ _8\"></span>dat de overeen<span class=\"_ _8\"></span>stemmende<span class=\"_ _8\"></span> goederen wor<span class=\"_ _8\"></span>den verkocht aa<span class=\"_ _8\"></span>n de klant. T<span class=\"_ _8\"></span>ransport wor<span class=\"_ _8\"></span>dt niet als een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e prestatiev<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g beschouwd a<span class=\"_ _8\"></span>angezien z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap over de goed<span class=\"_ _8\"></span>eren pas na het<span class=\"_ _8\"></span> transport wor<span class=\"_ _8\"></span>dt overgedrage<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Betalingst<span class=\"ws4d\">er<span class=\"_ _8\"></span>mijnen kun<span class=\"_ _8\"></span>nen verschi<span class=\"_ _8\"></span>llen afhan<span class=\"_ _8\"></span>kelijk van de kl<span class=\"_ _8\"></span>ant, op basis v<span class=\"_ _8\"></span>an het kred<span class=\"_ _8\"></span>ietrisico e<span class=\"_ _8\"></span>n het vooraf<span class=\"_ _8\"></span>gaande beta<span class=\"_ _8\"></span>lingsgedrag v<span class=\"_ _8\"></span>an de klant. D<span class=\"_ _8\"></span>aarnaast heef<span class=\"_ _8\"></span>t de geografi<span class=\"_ _8\"></span>sche liggi<span class=\"_ _8\"></span>ng van </span>het bedrijf en de k<span class=\"_ _8\"></span>lant een effect op de bet<span class=\"_ _8\"></span>alingsvoor<span class=\"_ _8\"></span>waarden. Er z<span class=\"_ _8\"></span>ijn geen belangrijke f<span class=\"_ _8\"></span>inancieri<span class=\"_ _8\"></span>ngscomponent<span class=\"_ _8\"></span>en in de transacti<span class=\"_ _8\"></span>eprijzen opg<span class=\"_ _8\"></span>enomen en de vergoed<span class=\"_ _8\"></span>ingen word<span class=\"_ _8\"></span>en betaald in contanten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Een vordering wor<span class=\"_ _8\"></span>dt opgenom<span class=\"_ _8\"></span>en wanneer de goeder<span class=\"_ _8\"></span>en worden gelev<span class=\"_ _8\"></span>erd aangezien dit<span class=\"_ _8\"></span> het tijdstip is waaro<span class=\"_ _8\"></span>p de vergoeding onv<span class=\"_ _8\"></span>oorwaardelijk<span class=\"_ _8\"></span> wordt, omdat enkel h<span class=\"_ _8\"></span>et verloop van de ti<span class=\"_ _8\"></span>jd v<span class=\"ws38\">er<span class=\"_ _8\"></span>eist </span>is vooraleer d<span class=\"_ _8\"></span>e betaling is ver<span class=\"_ _8\"></span>schuldigd<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.2.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Alternatieve <span class=\"ls0 ws0\">performantie-<span class=\"ws28\">indicatoren <span class=\"_ _1\"></span>opgenomen in de persberichten en andere geregl<span class=\"_ _1\"></span>ementeerde informatie<span class=\"ws0\"> </span></span></span>Omzet op vergeli<span class=\"_ _1\"></span>jkbare basis (LFL)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Omzet op verg<span class=\"_ _8\"></span>elijkbare bas<span class=\"_ _8\"></span>is of LFL (Lik<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span><span class=\"ws38\">for<span class=\"ls0 ws0\">-</span></span>like) w<span class=\"_ _8\"></span>ordt gedef<span class=\"_ _8\"></span>inieerd als d<span class=\"_ _8\"></span>e omzet aan cons<span class=\"_ _8\"></span>tante wiss<span class=\"_ _8\"></span>elkoers exclus<span class=\"_ _8\"></span>ief wij<span class=\"_ _8\"></span>zigingen in<span class=\"_ _8\"></span> de consolidat<span class=\"_ _8\"></span>iekring of<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>exclu<span class=\"_ _8\"></span>sief wijzig<span class=\"_ _8\"></span>ingen door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>f</span><span class=\"ws38\">usies </span>en <span class=\"ls0 ws0\">a</span>cquisities<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>2021 2022 LFL Forex<span class=\"ls0 ws0\"> </span>2022 Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal <span class=\"ls48 ws13b\">Groep</span> Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal Groep in miljoen \u20ac<span class=\"ls0 ws0\"> </span>activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.408,7 617,7 2.026,4  1.622,7 748,9 2.371,6  49,5 43,4 92,9  1.672,2 792,3 2.464,5  Aangepaste EBITDA marge<span class=\"ws0\"> </span>De <span class=\"ws3e\">aangepaste<span class=\"_ _8\"></span> EBITDA<span class=\"ls0 ws0\"> </span>mar<span class=\"_ _8\"></span>ge is de aangepast<span class=\"_ _8\"></span>e EBITDA gedeeld <span class=\"_ _8\"></span>door de omzet<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>7.4.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>Voor de toerek<span class=\"_ _8\"></span>ening van de volum<span class=\"_ _8\"></span>ekortingen (<span class=\"_ _8\"></span>aan klanten en van l<span class=\"_ _8\"></span>everanciers<span class=\"_ _8\"></span>) wordt gebruik g<span class=\"_ _8\"></span>emaakt van <span class=\"ws38\">enige<span class=\"ls0 ws0\"> </span></span>b<span class=\"_ _8\"></span>eoordeli<span class=\"_ _8\"></span>ngen met betrekki<span class=\"_ _8\"></span>ng tot het effec<span class=\"_ _8\"></span>t van commerci\u00ebl<span class=\"_ _8\"></span>e beslissingen d<span class=\"_ _8\"></span>ie de finale te ont<span class=\"_ _8\"></span>vangen of te verk<span class=\"_ _8\"></span>rijgen korti<span class=\"_ _8\"></span>ngen zullen be\u00efn<span class=\"_ _8\"></span>vloeden.7.6.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">OPERATIONELE SEGMENT<span class=\"_ _8\"></span>EN</span> </span>Volgens IFRS 8 wor<span class=\"_ _8\"></span>den rappor<span class=\"_ _8\"></span>teerbare ope<span class=\"_ _8\"></span>rationele segm<span class=\"_ _8\"></span>enten ge\u00efdent<span class=\"_ _8\"></span>ificeerd op b<span class=\"_ _8\"></span>asis van de \u201cmana<span class=\"_ _8\"></span>gement approa<span class=\"_ _8\"></span>ch\u201d. Deze aanp<span class=\"_ _8\"></span>ak bepaalt de ex<span class=\"_ _8\"></span>terne segm<span class=\"_ _8\"></span>entrapport<span class=\"_ _8\"></span>ering op basis v<span class=\"_ _8\"></span>an de interne org<span class=\"_ _8\"></span>anisatie en ma<span class=\"_ _8\"></span>nagement stru<span class=\"_ _8\"></span>ctuur van de Groep a<span class=\"_ _8\"></span>lsmede de inter<span class=\"_ _8\"></span>ne financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing aan de hoogstg<span class=\"_ _8\"></span>eplaatst<span class=\"_ _8\"></span>e functionaris <span class=\"_ _8\"></span>die belangrij<span class=\"_ _8\"></span>ke operation<span class=\"_ _8\"></span>ele beslissing<span class=\"_ _8\"></span>en neemt. De act<span class=\"_ _8\"></span>iviteiten v<span class=\"_ _8\"></span>an de Groep zitt<span class=\"_ _8\"></span>en in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment, \u201cHy<span class=\"_ _8\"></span>gi\u00ebnische weg<span class=\"_ _8\"></span>werpproduc<span class=\"_ _8\"></span>ten\u201d. Er zijn<span class=\"_ _8\"></span> geen andere <span class=\"_ _8\"></span>belangrijke<span class=\"_ _8\"></span> bedrijfs<span class=\"_ _8\"></span>klassen, noc<span class=\"_ _8\"></span>h individuee<span class=\"_ _8\"></span>l noch gezame<span class=\"_ _8\"></span>nlijk. Het<span class=\"_ _8\"></span> hoogstgepla<span class=\"_ _8\"></span>atste orgaan dat<span class=\"_ _8\"></span> belangrijk<span class=\"_ _8\"></span>e operationel<span class=\"_ _8\"></span>e beslissing<span class=\"_ _8\"></span>en neemt<span class=\"_ _8\"></span>, de Raad van Best<span class=\"_ _8\"></span>uur, analyseer<span class=\"_ _8\"></span>t de bedrij<span class=\"_ _8\"></span>fsresultat<span class=\"_ _8\"></span>en en bedrijfs<span class=\"_ _8\"></span>plannen en wijs<span class=\"_ _8\"></span>t middele<span class=\"_ _8\"></span>n toe voor de hel<span class=\"_ _8\"></span>e ondernemin<span class=\"_ _8\"></span>g. Daarom opere<span class=\"_ _8\"></span>ert de Groep als \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Inf<span class=\"_ _8\"></span>ormatie over<span class=\"_ _8\"></span> de verkoop van pro<span class=\"_ _8\"></span>ducten, geogr<span class=\"_ _8\"></span>afische gebied<span class=\"_ _8\"></span>en en omzet van bel<span class=\"_ _8\"></span>angrijke kla<span class=\"_ _8\"></span>nten voor de hele <span class=\"_ _8\"></span>Groep vindt u hieronder<span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>7.6.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per productgroep</span> </span>De belangrijkst<span class=\"_ _8\"></span>e productc<span class=\"_ _8\"></span>ategorie\u00ebn zij<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Baby Care produc<span class=\"_ _8\"></span>ten (babyver<span class=\"_ _8\"></span>zorging): voo<span class=\"_ _8\"></span>rnamelijk luier<span class=\"_ _8\"></span>s, babybr<span class=\"_ _8\"></span>oekjes en, in min<span class=\"_ _8\"></span>dere mate, v<span class=\"_ _8\"></span>ochtige doekjes;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Adult Care pro<span class=\"_ _8\"></span>ducten (inco<span class=\"_ _8\"></span>ntinentie volw<span class=\"_ _8\"></span>assenen),<span class=\"_ _8\"></span> zoals broekjes<span class=\"_ _8\"></span>, luiers, incont<span class=\"_ _8\"></span>inentieha<span class=\"_ _8\"></span>nddoeken en b<span class=\"_ _8\"></span>edbeschermi<span class=\"_ _8\"></span>ng;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Feminine Car<span class=\"_ _8\"></span>e producten (da<span class=\"_ _8\"></span>meshygi\u00ebne)<span class=\"_ _8\"></span>, zoals maandv<span class=\"_ _8\"></span>erband, inl<span class=\"_ _8\"></span>egkruisjes en <span class=\"ws38\">t<span class=\"_ _8\"></span>ampons.<span class=\"_ _8\"></span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Baby Care 765,0 628,8 Adult Care 653,6 571,3 Feminine Care 222,0 180,8 Overige 31,6 27,8 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac<span class=\"ff39\"> </span>7.6.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per land</span> </span>De verkopen in<span class=\"_ _8\"></span> het land, waar de m<span class=\"_ _8\"></span>aatschappeli<span class=\"_ _8\"></span>jke zetel van O<span class=\"_ _8\"></span>ntex Group NV (<span class=\"_ _8\"></span>Belgi\u00eb) zich bevindt<span class=\"_ _8\"></span>, vertegenwo<span class=\"_ _8\"></span>ordigen mind<span class=\"_ _8\"></span>er da<span class=\"ls0 ws0\">n <span class=\"_ _8\"></span></span>4% van de omz<span class=\"_ _8\"></span>et van Ontex G<span class=\"_ _8\"></span>roup NV. De omzet<span class=\"_ _8\"></span> in de landen die onze t<span class=\"_ _8\"></span>op vier markten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n wordt hieron<span class=\"_ _8\"></span>der weergegeven. De v<span class=\"_ _8\"></span>erkopen in alle ander<span class=\"_ _8\"></span>e individuele l<span class=\"_ _8\"></span>anden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>vert<span class=\"_ _8\"></span>egenwoordi<span class=\"_ _8\"></span>gen minder dan 10% van de om<span class=\"_ _8\"></span>zet van de Groep<span class=\"ls0 ws0\">. </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Verenigd Koninkrijk 253,8 221,3 Verenigde Staten van Amerika<span class=\"_ _8\"></span> 205,1 151,4 Itali\u00eb 180,4 179,9 Frankrijk<span class=\"ls0 ws0\"> </span>182,7 167,2 Overige landen 850,2 689,0 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac De vaste acti<span class=\"_ _8\"></span>va (materi<span class=\"_ _8\"></span>\u00eble vaste act<span class=\"_ _8\"></span>iva, recht op <span class=\"_ _8\"></span>gebruik a<span class=\"_ _8\"></span>ctiva en immat<span class=\"_ _8\"></span>eri\u00eble activ<span class=\"_ _8\"></span>a) in de bel<span class=\"_ _8\"></span>angrijks<span class=\"_ _8\"></span>te landen worden <span class=\"_ _8\"></span>weergegev<span class=\"_ _8\"></span>en in de tabel<span class=\"_ _8\"></span> hieronder. D<span class=\"_ _8\"></span>e vaste act<span class=\"_ _8\"></span>iva in alle an<span class=\"_ _8\"></span>dere individuele la<span class=\"_ _8\"></span>nden vertege<span class=\"_ _8\"></span>nwoordige<span class=\"_ _8\"></span>n minder dan 10% va<span class=\"_ _8\"></span>n het totaal van de vas<span class=\"_ _8\"></span>te activa (m<span class=\"_ _8\"></span>et uitzondering v<span class=\"_ _8\"></span>an financi\u00ebl<span class=\"_ _8\"></span>e instrum<span class=\"_ _8\"></span>enten, uitg<span class=\"_ _8\"></span>estelde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en goodwil<span class=\"_ _8\"></span>l) van de Groep. Goodwi<span class=\"_ _8\"></span>ll is niet opg<span class=\"_ _8\"></span>enomen in onder<span class=\"_ _8\"></span>staande tabel gez<span class=\"_ _8\"></span>ien deze niet<span class=\"_ _8\"></span> wordt opgevolg<span class=\"_ _8\"></span>d per land maar op d<span class=\"_ _8\"></span>ivisie nivea<span class=\"_ _8\"></span>u<span class=\"ls21 ws3b\">. </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Belgi\u00eb 133,5 139,0 Polen 68,5 42,9 Mexico<span class=\"ls0 ws0\"> </span>52,4 145,3 Tsjechi\u00eb  50,0 51,1 Duitsland 49,7 83,7 Brazili\u00eb<span class=\"ls0 ws0\"> </span>n.v.t. 45,9 Overige landen 208,8 213,5 Totaal<span class=\"ls0 ws0\"> </span>562,9 721,3 7.6.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Omzet van de belangrijkste klan<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>De Groep heef<span class=\"_ _8\"></span>t niet \u00e9\u00e9n signi<span class=\"_ _8\"></span>ficante klant<span class=\"_ _8\"></span>. In 2022 <span class=\"ws38\">ver<span class=\"_ _8\"></span>tegenwoord<span class=\"_ _8\"></span>igt <span class=\"_ _9\"></span></span>de groot<span class=\"_ _8\"></span>ste klant 7,<span class=\"_ _8\"></span>8% (2021:8,1%<span class=\"_ _8\"></span>). De 10 groots<span class=\"_ _8\"></span>te <span class=\"ws40\">klanten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">in</span> <span class=\"_ _9\"></span></span><span class=\"ws38\">2022 <span class=\"_ _0\"></span>37,1%<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>van  <span class=\"ws40\">de omzet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">(2021: </span></span>37,5%<span class=\"ws3e\">). De </span>ge<span class=\"_ _8\"></span>gevens<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">voor 2<span class=\"_ _8\"></span>021 zijn gecorri<span class=\"_ _8\"></span>geerd voor de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de <span class=\"ls0 ws39\">\u2018Emerging Markets\u2019<span class=\"ws0\"> </span></span>als be\u00ebi<span class=\"_ _8\"></span>ndigde <span class=\"ls20 ws39\">bedrijfsac<span class=\"_ _8\"></span>tiviteit<span class=\"ls0 ws0\">. </span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__208-1": {
   "value": "7.1.12.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>De kernactivit<span class=\"_ _8\"></span>eit van Ontex G<span class=\"_ _8\"></span>roup is de v<span class=\"_ _8\"></span>erkoop van goed<span class=\"_ _8\"></span>eren, met als <span class=\"_ _8\"></span>enige prestat<span class=\"_ _8\"></span>ieverplichti<span class=\"_ _8\"></span>ng de leverin<span class=\"_ _8\"></span>g van goederen.<span class=\"_ _8\"></span> Aldus<span class=\"_ _8\"></span> erkent de Gro<span class=\"_ _8\"></span>ep de omzet o<span class=\"_ _8\"></span>p een bepaald t<span class=\"_ _8\"></span>ijdstip wa<span class=\"_ _8\"></span>nneer zeggenschap <span class=\"_ _8\"></span>over de goeder<span class=\"_ _8\"></span>en wordt overgedr<span class=\"_ _8\"></span>agen aan de kl<span class=\"_ _8\"></span>ant, over het<span class=\"_ _8\"></span> algemeen op mom<span class=\"_ _8\"></span>ent van lever<span class=\"_ _8\"></span>ing van de g<span class=\"_ _8\"></span>oederen. De Gr<span class=\"_ _8\"></span>oep ver<span class=\"_ _8\"></span>koopt haar pr<span class=\"_ _8\"></span>oducten recht<span class=\"_ _8\"></span>streeks aan ha<span class=\"_ _8\"></span>ar klanten en via dis<span class=\"_ _8\"></span>tributeurs of<span class=\"_ _8\"></span> agenten.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Dit kan leiden tot een ander ti<span class=\"_ _8\"></span>jdstip om opbren<span class=\"_ _8\"></span>gsten te erkenn<span class=\"_ _8\"></span>en. Na de leveri<span class=\"_ _8\"></span>ng aan distribu<span class=\"_ _8\"></span>teurs heeft de <span class=\"_ _8\"></span>distributeur v<span class=\"_ _8\"></span>olledi<span class=\"_ _8\"></span>g zeggenschap ov<span class=\"_ _8\"></span>er de manier van distr<span class=\"_ _8\"></span>ibutie en prijsz<span class=\"_ _8\"></span>etting voor de verkoo<span class=\"_ _8\"></span>p van goederen, de pri<span class=\"_ _8\"></span>maire verantw<span class=\"_ _8\"></span>oordelijkhe<span class=\"_ _8\"></span>id over de verkoop<span class=\"_ _8\"></span> van de goederen en draagt<span class=\"_ _8\"></span> de distributeur<span class=\"_ _8\"></span> de risico\u2019s op veroud<span class=\"_ _8\"></span>ering<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en </span></span>verlies met bet<span class=\"_ _8\"></span>rekking tot de goe<span class=\"_ _8\"></span>deren<span class=\"ls0 ws0\">. </span>Naast de verko<span class=\"_ _8\"></span>op van goederen wor<span class=\"_ _8\"></span>den afzond<span class=\"_ _8\"></span>erlijke diens<span class=\"_ _8\"></span>ten, voornam<span class=\"_ _8\"></span>elijk opleidi<span class=\"_ _8\"></span>ngen aan klant<span class=\"_ _8\"></span>en of assistent<span class=\"_ _8\"></span>ie aan klant<span class=\"_ _8\"></span>en,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">veela</span>l geleverd o<span class=\"_ _8\"></span>ver de periode <span class=\"_ _8\"></span>dat de overeen<span class=\"_ _8\"></span>stemmende<span class=\"_ _8\"></span> goederen wor<span class=\"_ _8\"></span>den verkocht aa<span class=\"_ _8\"></span>n de klant. T<span class=\"_ _8\"></span>ransport wor<span class=\"_ _8\"></span>dt niet als een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e prestatiev<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g beschouwd a<span class=\"_ _8\"></span>angezien z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap over de goed<span class=\"_ _8\"></span>eren pas na het<span class=\"_ _8\"></span> transport wor<span class=\"_ _8\"></span>dt overgedrage<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Betalingst<span class=\"ws4d\">er<span class=\"_ _8\"></span>mijnen kun<span class=\"_ _8\"></span>nen verschi<span class=\"_ _8\"></span>llen afhan<span class=\"_ _8\"></span>kelijk van de kl<span class=\"_ _8\"></span>ant, op basis v<span class=\"_ _8\"></span>an het kred<span class=\"_ _8\"></span>ietrisico e<span class=\"_ _8\"></span>n het vooraf<span class=\"_ _8\"></span>gaande beta<span class=\"_ _8\"></span>lingsgedrag v<span class=\"_ _8\"></span>an de klant. D<span class=\"_ _8\"></span>aarnaast heef<span class=\"_ _8\"></span>t de geografi<span class=\"_ _8\"></span>sche liggi<span class=\"_ _8\"></span>ng van </span>het bedrijf en de k<span class=\"_ _8\"></span>lant een effect op de bet<span class=\"_ _8\"></span>alingsvoor<span class=\"_ _8\"></span>waarden. Er z<span class=\"_ _8\"></span>ijn geen belangrijke f<span class=\"_ _8\"></span>inancieri<span class=\"_ _8\"></span>ngscomponent<span class=\"_ _8\"></span>en in de transacti<span class=\"_ _8\"></span>eprijzen opg<span class=\"_ _8\"></span>enomen en de vergoed<span class=\"_ _8\"></span>ingen word<span class=\"_ _8\"></span>en betaald in contanten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Een vordering wor<span class=\"_ _8\"></span>dt opgenom<span class=\"_ _8\"></span>en wanneer de goeder<span class=\"_ _8\"></span>en worden gelev<span class=\"_ _8\"></span>erd aangezien dit<span class=\"_ _8\"></span> het tijdstip is waaro<span class=\"_ _8\"></span>p de vergoeding onv<span class=\"_ _8\"></span>oorwaardelijk<span class=\"_ _8\"></span> wordt, omdat enkel h<span class=\"_ _8\"></span>et verloop van de ti<span class=\"_ _8\"></span>jd v<span class=\"ws38\">er<span class=\"_ _8\"></span>eist </span>is vooraleer d<span class=\"_ _8\"></span>e betaling is ver<span class=\"_ _8\"></span>schuldigd<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.1.24.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Operationele segmen<span class=\"ls1a ws2f\">ten<span class=\"ls0 ws0\"> </span></span></span>De activiteite<span class=\"_ _8\"></span>n van de Groep bevi<span class=\"_ _8\"></span>nden zich in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Er zij<span class=\"_ _8\"></span>n geen andere belang<span class=\"_ _8\"></span>rijke klassen v<span class=\"_ _8\"></span>an bedrijfsact<span class=\"_ _8\"></span>iviteiten, noc<span class=\"_ _8\"></span>h individue<span class=\"_ _8\"></span>el noch gezame<span class=\"_ _8\"></span>nlijk. <span class=\"ws38\">Het <span class=\"_ _0\"> </span></span>hoo<span class=\"_ _8\"></span>gste operati<span class=\"_ _8\"></span>onele beslissings<span class=\"_ _8\"></span>orgaan<span class=\"ws4e\">, de Raad <span class=\"_ _8\"></span>van Bestuur,<span class=\"_ _8\"></span> <span class=\"ls0 ws0\">kijkt <span class=\"_ _9\"></span></span>de bedrijfsr<span class=\"_ _8\"></span>esultaten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(ged<span class=\"_ _8\"></span>efinieerd als<span class=\"_ _8\"></span> EBITDA) en op<span class=\"_ _8\"></span>erationele <span class=\"_ _8\"></span>plannen na, en w<span class=\"_ _8\"></span>ijst middel<span class=\"_ _8\"></span>en toe voor de he<span class=\"_ _8\"></span>le ondernemi<span class=\"_ _8\"></span>ng; dus de Groep<span class=\"_ _8\"></span> </span>opereert als \u00e9<span class=\"_ _8\"></span>\u00e9n segment<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.2.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Alternatieve <span class=\"ls0 ws0\">performantie-<span class=\"ws28\">indicatoren <span class=\"_ _1\"></span>opgenomen in de persberichten en andere geregl<span class=\"_ _1\"></span>ementeerde informatie<span class=\"ws0\"> </span></span></span>Omzet op vergeli<span class=\"_ _1\"></span>jkbare basis (LFL)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Omzet op verg<span class=\"_ _8\"></span>elijkbare bas<span class=\"_ _8\"></span>is of LFL (Lik<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span><span class=\"ws38\">for<span class=\"ls0 ws0\">-</span></span>like) w<span class=\"_ _8\"></span>ordt gedef<span class=\"_ _8\"></span>inieerd als d<span class=\"_ _8\"></span>e omzet aan cons<span class=\"_ _8\"></span>tante wiss<span class=\"_ _8\"></span>elkoers exclus<span class=\"_ _8\"></span>ief wij<span class=\"_ _8\"></span>zigingen in<span class=\"_ _8\"></span> de consolidat<span class=\"_ _8\"></span>iekring of<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>exclu<span class=\"_ _8\"></span>sief wijzig<span class=\"_ _8\"></span>ingen door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>f</span><span class=\"ws38\">usies </span>en <span class=\"ls0 ws0\">a</span>cquisities<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>2021 2022 LFL Forex<span class=\"ls0 ws0\"> </span>2022 Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal <span class=\"ls48 ws13b\">Groep</span> Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal Groep in miljoen \u20ac<span class=\"ls0 ws0\"> </span>activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.408,7 617,7 2.026,4  1.622,7 748,9 2.371,6  49,5 43,4 92,9  1.672,2 792,3 2.464,5  Aangepaste EBITDA marge<span class=\"ws0\"> </span>De <span class=\"ws3e\">aangepaste<span class=\"_ _8\"></span> EBITDA<span class=\"ls0 ws0\"> </span>mar<span class=\"_ _8\"></span>ge is de aangepast<span class=\"_ _8\"></span>e EBITDA gedeeld <span class=\"_ _8\"></span>door de omzet<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>7.4.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>Voor de toerek<span class=\"_ _8\"></span>ening van de volum<span class=\"_ _8\"></span>ekortingen (<span class=\"_ _8\"></span>aan klanten en van l<span class=\"_ _8\"></span>everanciers<span class=\"_ _8\"></span>) wordt gebruik g<span class=\"_ _8\"></span>emaakt van <span class=\"ws38\">enige<span class=\"ls0 ws0\"> </span></span>b<span class=\"_ _8\"></span>eoordeli<span class=\"_ _8\"></span>ngen met betrekki<span class=\"_ _8\"></span>ng tot het effec<span class=\"_ _8\"></span>t van commerci\u00ebl<span class=\"_ _8\"></span>e beslissingen d<span class=\"_ _8\"></span>ie de finale te ont<span class=\"_ _8\"></span>vangen of te verk<span class=\"_ _8\"></span>rijgen korti<span class=\"_ _8\"></span>ngen zullen be\u00efn<span class=\"_ _8\"></span>vloeden.7.6.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">OPERATIONELE SEGMENT<span class=\"_ _8\"></span>EN</span> </span>Volgens IFRS 8 wor<span class=\"_ _8\"></span>den rappor<span class=\"_ _8\"></span>teerbare ope<span class=\"_ _8\"></span>rationele segm<span class=\"_ _8\"></span>enten ge\u00efdent<span class=\"_ _8\"></span>ificeerd op b<span class=\"_ _8\"></span>asis van de \u201cmana<span class=\"_ _8\"></span>gement approa<span class=\"_ _8\"></span>ch\u201d. Deze aanp<span class=\"_ _8\"></span>ak bepaalt de ex<span class=\"_ _8\"></span>terne segm<span class=\"_ _8\"></span>entrapport<span class=\"_ _8\"></span>ering op basis v<span class=\"_ _8\"></span>an de interne org<span class=\"_ _8\"></span>anisatie en ma<span class=\"_ _8\"></span>nagement stru<span class=\"_ _8\"></span>ctuur van de Groep a<span class=\"_ _8\"></span>lsmede de inter<span class=\"_ _8\"></span>ne financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing aan de hoogstg<span class=\"_ _8\"></span>eplaatst<span class=\"_ _8\"></span>e functionaris <span class=\"_ _8\"></span>die belangrij<span class=\"_ _8\"></span>ke operation<span class=\"_ _8\"></span>ele beslissing<span class=\"_ _8\"></span>en neemt. De act<span class=\"_ _8\"></span>iviteiten v<span class=\"_ _8\"></span>an de Groep zitt<span class=\"_ _8\"></span>en in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment, \u201cHy<span class=\"_ _8\"></span>gi\u00ebnische weg<span class=\"_ _8\"></span>werpproduc<span class=\"_ _8\"></span>ten\u201d. Er zijn<span class=\"_ _8\"></span> geen andere <span class=\"_ _8\"></span>belangrijke<span class=\"_ _8\"></span> bedrijfs<span class=\"_ _8\"></span>klassen, noc<span class=\"_ _8\"></span>h individuee<span class=\"_ _8\"></span>l noch gezame<span class=\"_ _8\"></span>nlijk. Het<span class=\"_ _8\"></span> hoogstgepla<span class=\"_ _8\"></span>atste orgaan dat<span class=\"_ _8\"></span> belangrijk<span class=\"_ _8\"></span>e operationel<span class=\"_ _8\"></span>e beslissing<span class=\"_ _8\"></span>en neemt<span class=\"_ _8\"></span>, de Raad van Best<span class=\"_ _8\"></span>uur, analyseer<span class=\"_ _8\"></span>t de bedrij<span class=\"_ _8\"></span>fsresultat<span class=\"_ _8\"></span>en en bedrijfs<span class=\"_ _8\"></span>plannen en wijs<span class=\"_ _8\"></span>t middele<span class=\"_ _8\"></span>n toe voor de hel<span class=\"_ _8\"></span>e ondernemin<span class=\"_ _8\"></span>g. Daarom opere<span class=\"_ _8\"></span>ert de Groep als \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Inf<span class=\"_ _8\"></span>ormatie over<span class=\"_ _8\"></span> de verkoop van pro<span class=\"_ _8\"></span>ducten, geogr<span class=\"_ _8\"></span>afische gebied<span class=\"_ _8\"></span>en en omzet van bel<span class=\"_ _8\"></span>angrijke kla<span class=\"_ _8\"></span>nten voor de hele <span class=\"_ _8\"></span>Groep vindt u hieronder<span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>7.6.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per productgroep</span> </span>De belangrijkst<span class=\"_ _8\"></span>e productc<span class=\"_ _8\"></span>ategorie\u00ebn zij<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Baby Care produc<span class=\"_ _8\"></span>ten (babyver<span class=\"_ _8\"></span>zorging): voo<span class=\"_ _8\"></span>rnamelijk luier<span class=\"_ _8\"></span>s, babybr<span class=\"_ _8\"></span>oekjes en, in min<span class=\"_ _8\"></span>dere mate, v<span class=\"_ _8\"></span>ochtige doekjes;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Adult Care pro<span class=\"_ _8\"></span>ducten (inco<span class=\"_ _8\"></span>ntinentie volw<span class=\"_ _8\"></span>assenen),<span class=\"_ _8\"></span> zoals broekjes<span class=\"_ _8\"></span>, luiers, incont<span class=\"_ _8\"></span>inentieha<span class=\"_ _8\"></span>nddoeken en b<span class=\"_ _8\"></span>edbeschermi<span class=\"_ _8\"></span>ng;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Feminine Car<span class=\"_ _8\"></span>e producten (da<span class=\"_ _8\"></span>meshygi\u00ebne)<span class=\"_ _8\"></span>, zoals maandv<span class=\"_ _8\"></span>erband, inl<span class=\"_ _8\"></span>egkruisjes en <span class=\"ws38\">t<span class=\"_ _8\"></span>ampons.<span class=\"_ _8\"></span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Baby Care 765,0 628,8 Adult Care 653,6 571,3 Feminine Care 222,0 180,8 Overige 31,6 27,8 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac<span class=\"ff39\"> </span>7.6.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per land</span> </span>De verkopen in<span class=\"_ _8\"></span> het land, waar de m<span class=\"_ _8\"></span>aatschappeli<span class=\"_ _8\"></span>jke zetel van O<span class=\"_ _8\"></span>ntex Group NV (<span class=\"_ _8\"></span>Belgi\u00eb) zich bevindt<span class=\"_ _8\"></span>, vertegenwo<span class=\"_ _8\"></span>ordigen mind<span class=\"_ _8\"></span>er da<span class=\"ls0 ws0\">n <span class=\"_ _8\"></span></span>4% van de omz<span class=\"_ _8\"></span>et van Ontex G<span class=\"_ _8\"></span>roup NV. De omzet<span class=\"_ _8\"></span> in de landen die onze t<span class=\"_ _8\"></span>op vier markten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n wordt hieron<span class=\"_ _8\"></span>der weergegeven. De v<span class=\"_ _8\"></span>erkopen in alle ander<span class=\"_ _8\"></span>e individuele l<span class=\"_ _8\"></span>anden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>vert<span class=\"_ _8\"></span>egenwoordi<span class=\"_ _8\"></span>gen minder dan 10% van de om<span class=\"_ _8\"></span>zet van de Groep<span class=\"ls0 ws0\">. </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Verenigd Koninkrijk 253,8 221,3 Verenigde Staten van Amerika<span class=\"_ _8\"></span> 205,1 151,4 Itali\u00eb 180,4 179,9 Frankrijk<span class=\"ls0 ws0\"> </span>182,7 167,2 Overige landen 850,2 689,0 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac De vaste acti<span class=\"_ _8\"></span>va (materi<span class=\"_ _8\"></span>\u00eble vaste act<span class=\"_ _8\"></span>iva, recht op <span class=\"_ _8\"></span>gebruik a<span class=\"_ _8\"></span>ctiva en immat<span class=\"_ _8\"></span>eri\u00eble activ<span class=\"_ _8\"></span>a) in de bel<span class=\"_ _8\"></span>angrijks<span class=\"_ _8\"></span>te landen worden <span class=\"_ _8\"></span>weergegev<span class=\"_ _8\"></span>en in de tabel<span class=\"_ _8\"></span> hieronder. D<span class=\"_ _8\"></span>e vaste act<span class=\"_ _8\"></span>iva in alle an<span class=\"_ _8\"></span>dere individuele la<span class=\"_ _8\"></span>nden vertege<span class=\"_ _8\"></span>nwoordige<span class=\"_ _8\"></span>n minder dan 10% va<span class=\"_ _8\"></span>n het totaal van de vas<span class=\"_ _8\"></span>te activa (m<span class=\"_ _8\"></span>et uitzondering v<span class=\"_ _8\"></span>an financi\u00ebl<span class=\"_ _8\"></span>e instrum<span class=\"_ _8\"></span>enten, uitg<span class=\"_ _8\"></span>estelde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en goodwil<span class=\"_ _8\"></span>l) van de Groep. Goodwi<span class=\"_ _8\"></span>ll is niet opg<span class=\"_ _8\"></span>enomen in onder<span class=\"_ _8\"></span>staande tabel gez<span class=\"_ _8\"></span>ien deze niet<span class=\"_ _8\"></span> wordt opgevolg<span class=\"_ _8\"></span>d per land maar op d<span class=\"_ _8\"></span>ivisie nivea<span class=\"_ _8\"></span>u<span class=\"ls21 ws3b\">. </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Belgi\u00eb 133,5 139,0 Polen 68,5 42,9 Mexico<span class=\"ls0 ws0\"> </span>52,4 145,3 Tsjechi\u00eb  50,0 51,1 Duitsland 49,7 83,7 Brazili\u00eb<span class=\"ls0 ws0\"> </span>n.v.t. 45,9 Overige landen 208,8 213,5 Totaal<span class=\"ls0 ws0\"> </span>562,9 721,3 7.6.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Omzet van de belangrijkste klan<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>De Groep heef<span class=\"_ _8\"></span>t niet \u00e9\u00e9n signi<span class=\"_ _8\"></span>ficante klant<span class=\"_ _8\"></span>. In 2022 <span class=\"ws38\">ver<span class=\"_ _8\"></span>tegenwoord<span class=\"_ _8\"></span>igt <span class=\"_ _9\"></span></span>de groot<span class=\"_ _8\"></span>ste klant 7,<span class=\"_ _8\"></span>8% (2021:8,1%<span class=\"_ _8\"></span>). De 10 groots<span class=\"_ _8\"></span>te <span class=\"ws40\">klanten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">in</span> <span class=\"_ _9\"></span></span><span class=\"ws38\">2022 <span class=\"_ _0\"></span>37,1%<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>van  <span class=\"ws40\">de omzet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">(2021: </span></span>37,5%<span class=\"ws3e\">). De </span>ge<span class=\"_ _8\"></span>gevens<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">voor 2<span class=\"_ _8\"></span>021 zijn gecorri<span class=\"_ _8\"></span>geerd voor de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de <span class=\"ls0 ws39\">\u2018Emerging Markets\u2019<span class=\"ws0\"> </span></span>als be\u00ebi<span class=\"_ _8\"></span>ndigde <span class=\"ls20 ws39\">bedrijfsac<span class=\"_ _8\"></span>tiviteit<span class=\"ls0 ws0\">. </span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__207-1": {
   "value": "7.1.12.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>De kernactivit<span class=\"_ _8\"></span>eit van Ontex G<span class=\"_ _8\"></span>roup is de v<span class=\"_ _8\"></span>erkoop van goed<span class=\"_ _8\"></span>eren, met als <span class=\"_ _8\"></span>enige prestat<span class=\"_ _8\"></span>ieverplichti<span class=\"_ _8\"></span>ng de leverin<span class=\"_ _8\"></span>g van goederen.<span class=\"_ _8\"></span> Aldus<span class=\"_ _8\"></span> erkent de Gro<span class=\"_ _8\"></span>ep de omzet o<span class=\"_ _8\"></span>p een bepaald t<span class=\"_ _8\"></span>ijdstip wa<span class=\"_ _8\"></span>nneer zeggenschap <span class=\"_ _8\"></span>over de goeder<span class=\"_ _8\"></span>en wordt overgedr<span class=\"_ _8\"></span>agen aan de kl<span class=\"_ _8\"></span>ant, over het<span class=\"_ _8\"></span> algemeen op mom<span class=\"_ _8\"></span>ent van lever<span class=\"_ _8\"></span>ing van de g<span class=\"_ _8\"></span>oederen. De Gr<span class=\"_ _8\"></span>oep ver<span class=\"_ _8\"></span>koopt haar pr<span class=\"_ _8\"></span>oducten recht<span class=\"_ _8\"></span>streeks aan ha<span class=\"_ _8\"></span>ar klanten en via dis<span class=\"_ _8\"></span>tributeurs of<span class=\"_ _8\"></span> agenten.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Dit kan leiden tot een ander ti<span class=\"_ _8\"></span>jdstip om opbren<span class=\"_ _8\"></span>gsten te erkenn<span class=\"_ _8\"></span>en. Na de leveri<span class=\"_ _8\"></span>ng aan distribu<span class=\"_ _8\"></span>teurs heeft de <span class=\"_ _8\"></span>distributeur v<span class=\"_ _8\"></span>olledi<span class=\"_ _8\"></span>g zeggenschap ov<span class=\"_ _8\"></span>er de manier van distr<span class=\"_ _8\"></span>ibutie en prijsz<span class=\"_ _8\"></span>etting voor de verkoo<span class=\"_ _8\"></span>p van goederen, de pri<span class=\"_ _8\"></span>maire verantw<span class=\"_ _8\"></span>oordelijkhe<span class=\"_ _8\"></span>id over de verkoop<span class=\"_ _8\"></span> van de goederen en draagt<span class=\"_ _8\"></span> de distributeur<span class=\"_ _8\"></span> de risico\u2019s op veroud<span class=\"_ _8\"></span>ering<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en </span></span>verlies met bet<span class=\"_ _8\"></span>rekking tot de goe<span class=\"_ _8\"></span>deren<span class=\"ls0 ws0\">. </span>Naast de verko<span class=\"_ _8\"></span>op van goederen wor<span class=\"_ _8\"></span>den afzond<span class=\"_ _8\"></span>erlijke diens<span class=\"_ _8\"></span>ten, voornam<span class=\"_ _8\"></span>elijk opleidi<span class=\"_ _8\"></span>ngen aan klant<span class=\"_ _8\"></span>en of assistent<span class=\"_ _8\"></span>ie aan klant<span class=\"_ _8\"></span>en,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">veela</span>l geleverd o<span class=\"_ _8\"></span>ver de periode <span class=\"_ _8\"></span>dat de overeen<span class=\"_ _8\"></span>stemmende<span class=\"_ _8\"></span> goederen wor<span class=\"_ _8\"></span>den verkocht aa<span class=\"_ _8\"></span>n de klant. T<span class=\"_ _8\"></span>ransport wor<span class=\"_ _8\"></span>dt niet als een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e prestatiev<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g beschouwd a<span class=\"_ _8\"></span>angezien z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap over de goed<span class=\"_ _8\"></span>eren pas na het<span class=\"_ _8\"></span> transport wor<span class=\"_ _8\"></span>dt overgedrage<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Betalingst<span class=\"ws4d\">er<span class=\"_ _8\"></span>mijnen kun<span class=\"_ _8\"></span>nen verschi<span class=\"_ _8\"></span>llen afhan<span class=\"_ _8\"></span>kelijk van de kl<span class=\"_ _8\"></span>ant, op basis v<span class=\"_ _8\"></span>an het kred<span class=\"_ _8\"></span>ietrisico e<span class=\"_ _8\"></span>n het vooraf<span class=\"_ _8\"></span>gaande beta<span class=\"_ _8\"></span>lingsgedrag v<span class=\"_ _8\"></span>an de klant. D<span class=\"_ _8\"></span>aarnaast heef<span class=\"_ _8\"></span>t de geografi<span class=\"_ _8\"></span>sche liggi<span class=\"_ _8\"></span>ng van </span>het bedrijf en de k<span class=\"_ _8\"></span>lant een effect op de bet<span class=\"_ _8\"></span>alingsvoor<span class=\"_ _8\"></span>waarden. Er z<span class=\"_ _8\"></span>ijn geen belangrijke f<span class=\"_ _8\"></span>inancieri<span class=\"_ _8\"></span>ngscomponent<span class=\"_ _8\"></span>en in de transacti<span class=\"_ _8\"></span>eprijzen opg<span class=\"_ _8\"></span>enomen en de vergoed<span class=\"_ _8\"></span>ingen word<span class=\"_ _8\"></span>en betaald in contanten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Een vordering wor<span class=\"_ _8\"></span>dt opgenom<span class=\"_ _8\"></span>en wanneer de goeder<span class=\"_ _8\"></span>en worden gelev<span class=\"_ _8\"></span>erd aangezien dit<span class=\"_ _8\"></span> het tijdstip is waaro<span class=\"_ _8\"></span>p de vergoeding onv<span class=\"_ _8\"></span>oorwaardelijk<span class=\"_ _8\"></span> wordt, omdat enkel h<span class=\"_ _8\"></span>et verloop van de ti<span class=\"_ _8\"></span>jd v<span class=\"ws38\">er<span class=\"_ _8\"></span>eist </span>is vooraleer d<span class=\"_ _8\"></span>e betaling is ver<span class=\"_ _8\"></span>schuldigd<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.6.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">OPERATIONELE SEGMENT<span class=\"_ _8\"></span>EN</span> </span>Volgens IFRS 8 wor<span class=\"_ _8\"></span>den rappor<span class=\"_ _8\"></span>teerbare ope<span class=\"_ _8\"></span>rationele segm<span class=\"_ _8\"></span>enten ge\u00efdent<span class=\"_ _8\"></span>ificeerd op b<span class=\"_ _8\"></span>asis van de \u201cmana<span class=\"_ _8\"></span>gement approa<span class=\"_ _8\"></span>ch\u201d. Deze aanp<span class=\"_ _8\"></span>ak bepaalt de ex<span class=\"_ _8\"></span>terne segm<span class=\"_ _8\"></span>entrapport<span class=\"_ _8\"></span>ering op basis v<span class=\"_ _8\"></span>an de interne org<span class=\"_ _8\"></span>anisatie en ma<span class=\"_ _8\"></span>nagement stru<span class=\"_ _8\"></span>ctuur van de Groep a<span class=\"_ _8\"></span>lsmede de inter<span class=\"_ _8\"></span>ne financi\u00ebl<span class=\"_ _8\"></span>e verslaggev<span class=\"_ _8\"></span>ing aan de hoogstg<span class=\"_ _8\"></span>eplaatst<span class=\"_ _8\"></span>e functionaris <span class=\"_ _8\"></span>die belangrij<span class=\"_ _8\"></span>ke operation<span class=\"_ _8\"></span>ele beslissing<span class=\"_ _8\"></span>en neemt. De act<span class=\"_ _8\"></span>iviteiten v<span class=\"_ _8\"></span>an de Groep zitt<span class=\"_ _8\"></span>en in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment, \u201cHy<span class=\"_ _8\"></span>gi\u00ebnische weg<span class=\"_ _8\"></span>werpproduc<span class=\"_ _8\"></span>ten\u201d. Er zijn<span class=\"_ _8\"></span> geen andere <span class=\"_ _8\"></span>belangrijke<span class=\"_ _8\"></span> bedrijfs<span class=\"_ _8\"></span>klassen, noc<span class=\"_ _8\"></span>h individuee<span class=\"_ _8\"></span>l noch gezame<span class=\"_ _8\"></span>nlijk. Het<span class=\"_ _8\"></span> hoogstgepla<span class=\"_ _8\"></span>atste orgaan dat<span class=\"_ _8\"></span> belangrijk<span class=\"_ _8\"></span>e operationel<span class=\"_ _8\"></span>e beslissing<span class=\"_ _8\"></span>en neemt<span class=\"_ _8\"></span>, de Raad van Best<span class=\"_ _8\"></span>uur, analyseer<span class=\"_ _8\"></span>t de bedrij<span class=\"_ _8\"></span>fsresultat<span class=\"_ _8\"></span>en en bedrijfs<span class=\"_ _8\"></span>plannen en wijs<span class=\"_ _8\"></span>t middele<span class=\"_ _8\"></span>n toe voor de hel<span class=\"_ _8\"></span>e ondernemin<span class=\"_ _8\"></span>g. Daarom opere<span class=\"_ _8\"></span>ert de Groep als \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Inf<span class=\"_ _8\"></span>ormatie over<span class=\"_ _8\"></span> de verkoop van pro<span class=\"_ _8\"></span>ducten, geogr<span class=\"_ _8\"></span>afische gebied<span class=\"_ _8\"></span>en en omzet van bel<span class=\"_ _8\"></span>angrijke kla<span class=\"_ _8\"></span>nten voor de hele <span class=\"_ _8\"></span>Groep vindt u hieronder<span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>7.6.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per productgroep</span> </span>De belangrijkst<span class=\"_ _8\"></span>e productc<span class=\"_ _8\"></span>ategorie\u00ebn zij<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Baby Care produc<span class=\"_ _8\"></span>ten (babyver<span class=\"_ _8\"></span>zorging): voo<span class=\"_ _8\"></span>rnamelijk luier<span class=\"_ _8\"></span>s, babybr<span class=\"_ _8\"></span>oekjes en, in min<span class=\"_ _8\"></span>dere mate, v<span class=\"_ _8\"></span>ochtige doekjes;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Adult Care pro<span class=\"_ _8\"></span>ducten (inco<span class=\"_ _8\"></span>ntinentie volw<span class=\"_ _8\"></span>assenen),<span class=\"_ _8\"></span> zoals broekjes<span class=\"_ _8\"></span>, luiers, incont<span class=\"_ _8\"></span>inentieha<span class=\"_ _8\"></span>nddoeken en b<span class=\"_ _8\"></span>edbeschermi<span class=\"_ _8\"></span>ng;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Feminine Car<span class=\"_ _8\"></span>e producten (da<span class=\"_ _8\"></span>meshygi\u00ebne)<span class=\"_ _8\"></span>, zoals maandv<span class=\"_ _8\"></span>erband, inl<span class=\"_ _8\"></span>egkruisjes en <span class=\"ws38\">t<span class=\"_ _8\"></span>ampons.<span class=\"_ _8\"></span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Baby Care 765,0 628,8 Adult Care 653,6 571,3 Feminine Care 222,0 180,8 Overige 31,6 27,8 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac<span class=\"ff39\"> </span>7.6.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Informatie per land</span> </span>De verkopen in<span class=\"_ _8\"></span> het land, waar de m<span class=\"_ _8\"></span>aatschappeli<span class=\"_ _8\"></span>jke zetel van O<span class=\"_ _8\"></span>ntex Group NV (<span class=\"_ _8\"></span>Belgi\u00eb) zich bevindt<span class=\"_ _8\"></span>, vertegenwo<span class=\"_ _8\"></span>ordigen mind<span class=\"_ _8\"></span>er da<span class=\"ls0 ws0\">n <span class=\"_ _8\"></span></span>4% van de omz<span class=\"_ _8\"></span>et van Ontex G<span class=\"_ _8\"></span>roup NV. De omzet<span class=\"_ _8\"></span> in de landen die onze t<span class=\"_ _8\"></span>op vier markten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n wordt hieron<span class=\"_ _8\"></span>der weergegeven. De v<span class=\"_ _8\"></span>erkopen in alle ander<span class=\"_ _8\"></span>e individuele l<span class=\"_ _8\"></span>anden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>vert<span class=\"_ _8\"></span>egenwoordi<span class=\"_ _8\"></span>gen minder dan 10% van de om<span class=\"_ _8\"></span>zet van de Groep<span class=\"ls0 ws0\">. </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Verenigd Koninkrijk 253,8 221,3 Verenigde Staten van Amerika<span class=\"_ _8\"></span> 205,1 151,4 Itali\u00eb 180,4 179,9 Frankrijk<span class=\"ls0 ws0\"> </span>182,7 167,2 Overige landen 850,2 689,0 Totaal omzet 1.672,2 1.408,7 * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit met een impact van 617,7 <span class=\"_ _8\"></span>miljoen \u20ac De vaste acti<span class=\"_ _8\"></span>va (materi<span class=\"_ _8\"></span>\u00eble vaste act<span class=\"_ _8\"></span>iva, recht op <span class=\"_ _8\"></span>gebruik a<span class=\"_ _8\"></span>ctiva en immat<span class=\"_ _8\"></span>eri\u00eble activ<span class=\"_ _8\"></span>a) in de bel<span class=\"_ _8\"></span>angrijks<span class=\"_ _8\"></span>te landen worden <span class=\"_ _8\"></span>weergegev<span class=\"_ _8\"></span>en in de tabel<span class=\"_ _8\"></span> hieronder. D<span class=\"_ _8\"></span>e vaste act<span class=\"_ _8\"></span>iva in alle an<span class=\"_ _8\"></span>dere individuele la<span class=\"_ _8\"></span>nden vertege<span class=\"_ _8\"></span>nwoordige<span class=\"_ _8\"></span>n minder dan 10% va<span class=\"_ _8\"></span>n het totaal van de vas<span class=\"_ _8\"></span>te activa (m<span class=\"_ _8\"></span>et uitzondering v<span class=\"_ _8\"></span>an financi\u00ebl<span class=\"_ _8\"></span>e instrum<span class=\"_ _8\"></span>enten, uitg<span class=\"_ _8\"></span>estelde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en goodwil<span class=\"_ _8\"></span>l) van de Groep. Goodwi<span class=\"_ _8\"></span>ll is niet opg<span class=\"_ _8\"></span>enomen in onder<span class=\"_ _8\"></span>staande tabel gez<span class=\"_ _8\"></span>ien deze niet<span class=\"_ _8\"></span> wordt opgevolg<span class=\"_ _8\"></span>d per land maar op d<span class=\"_ _8\"></span>ivisie nivea<span class=\"_ _8\"></span>u<span class=\"ls21 ws3b\">. </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Belgi\u00eb 133,5 139,0 Polen 68,5 42,9 Mexico<span class=\"ls0 ws0\"> </span>52,4 145,3 Tsjechi\u00eb  50,0 51,1 Duitsland 49,7 83,7 Brazili\u00eb<span class=\"ls0 ws0\"> </span>n.v.t. 45,9 Overige landen 208,8 213,5 Totaal<span class=\"ls0 ws0\"> </span>562,9 721,3 7.6.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Omzet van de belangrijkste klan<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>De Groep heef<span class=\"_ _8\"></span>t niet \u00e9\u00e9n signi<span class=\"_ _8\"></span>ficante klant<span class=\"_ _8\"></span>. In 2022 <span class=\"ws38\">ver<span class=\"_ _8\"></span>tegenwoord<span class=\"_ _8\"></span>igt <span class=\"_ _9\"></span></span>de groot<span class=\"_ _8\"></span>ste klant 7,<span class=\"_ _8\"></span>8% (2021:8,1%<span class=\"_ _8\"></span>). De 10 groots<span class=\"_ _8\"></span>te <span class=\"ws40\">klanten vert<span class=\"_ _8\"></span>egenwoordige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">in</span> <span class=\"_ _9\"></span></span><span class=\"ws38\">2022 <span class=\"_ _0\"></span>37,1%<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>van  <span class=\"ws40\">de omzet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">(2021: </span></span>37,5%<span class=\"ws3e\">). De </span>ge<span class=\"_ _8\"></span>gevens<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">voor 2<span class=\"_ _8\"></span>021 zijn gecorri<span class=\"_ _8\"></span>geerd voor de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de <span class=\"ls0 ws39\">\u2018Emerging Markets\u2019<span class=\"ws0\"> </span></span>als be\u00ebi<span class=\"_ _8\"></span>ndigde <span class=\"ls20 ws39\">bedrijfsac<span class=\"_ _8\"></span>tiviteit<span class=\"ls0 ws0\">. </span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__79": {
   "value": "7.1.12.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>De kernactivit<span class=\"_ _8\"></span>eit van Ontex G<span class=\"_ _8\"></span>roup is de v<span class=\"_ _8\"></span>erkoop van goed<span class=\"_ _8\"></span>eren, met als <span class=\"_ _8\"></span>enige prestat<span class=\"_ _8\"></span>ieverplichti<span class=\"_ _8\"></span>ng de leverin<span class=\"_ _8\"></span>g van goederen.<span class=\"_ _8\"></span> Aldus<span class=\"_ _8\"></span> erkent de Gro<span class=\"_ _8\"></span>ep de omzet o<span class=\"_ _8\"></span>p een bepaald t<span class=\"_ _8\"></span>ijdstip wa<span class=\"_ _8\"></span>nneer zeggenschap <span class=\"_ _8\"></span>over de goeder<span class=\"_ _8\"></span>en wordt overgedr<span class=\"_ _8\"></span>agen aan de kl<span class=\"_ _8\"></span>ant, over het<span class=\"_ _8\"></span> algemeen op mom<span class=\"_ _8\"></span>ent van lever<span class=\"_ _8\"></span>ing van de g<span class=\"_ _8\"></span>oederen. De Gr<span class=\"_ _8\"></span>oep ver<span class=\"_ _8\"></span>koopt haar pr<span class=\"_ _8\"></span>oducten recht<span class=\"_ _8\"></span>streeks aan ha<span class=\"_ _8\"></span>ar klanten en via dis<span class=\"_ _8\"></span>tributeurs of<span class=\"_ _8\"></span> agenten.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Dit kan leiden tot een ander ti<span class=\"_ _8\"></span>jdstip om opbren<span class=\"_ _8\"></span>gsten te erkenn<span class=\"_ _8\"></span>en. Na de leveri<span class=\"_ _8\"></span>ng aan distribu<span class=\"_ _8\"></span>teurs heeft de <span class=\"_ _8\"></span>distributeur v<span class=\"_ _8\"></span>olledi<span class=\"_ _8\"></span>g zeggenschap ov<span class=\"_ _8\"></span>er de manier van distr<span class=\"_ _8\"></span>ibutie en prijsz<span class=\"_ _8\"></span>etting voor de verkoo<span class=\"_ _8\"></span>p van goederen, de pri<span class=\"_ _8\"></span>maire verantw<span class=\"_ _8\"></span>oordelijkhe<span class=\"_ _8\"></span>id over de verkoop<span class=\"_ _8\"></span> van de goederen en draagt<span class=\"_ _8\"></span> de distributeur<span class=\"_ _8\"></span> de risico\u2019s op veroud<span class=\"_ _8\"></span>ering<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en </span></span>verlies met bet<span class=\"_ _8\"></span>rekking tot de goe<span class=\"_ _8\"></span>deren<span class=\"ls0 ws0\">. </span>Naast de verko<span class=\"_ _8\"></span>op van goederen wor<span class=\"_ _8\"></span>den afzond<span class=\"_ _8\"></span>erlijke diens<span class=\"_ _8\"></span>ten, voornam<span class=\"_ _8\"></span>elijk opleidi<span class=\"_ _8\"></span>ngen aan klant<span class=\"_ _8\"></span>en of assistent<span class=\"_ _8\"></span>ie aan klant<span class=\"_ _8\"></span>en,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">veela</span>l geleverd o<span class=\"_ _8\"></span>ver de periode <span class=\"_ _8\"></span>dat de overeen<span class=\"_ _8\"></span>stemmende<span class=\"_ _8\"></span> goederen wor<span class=\"_ _8\"></span>den verkocht aa<span class=\"_ _8\"></span>n de klant. T<span class=\"_ _8\"></span>ransport wor<span class=\"_ _8\"></span>dt niet als een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e prestatiev<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g beschouwd a<span class=\"_ _8\"></span>angezien z<span class=\"_ _8\"></span>eggensch<span class=\"_ _8\"></span>ap over de goed<span class=\"_ _8\"></span>eren pas na het<span class=\"_ _8\"></span> transport wor<span class=\"_ _8\"></span>dt overgedrage<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Betalingst<span class=\"ws4d\">er<span class=\"_ _8\"></span>mijnen kun<span class=\"_ _8\"></span>nen verschi<span class=\"_ _8\"></span>llen afhan<span class=\"_ _8\"></span>kelijk van de kl<span class=\"_ _8\"></span>ant, op basis v<span class=\"_ _8\"></span>an het kred<span class=\"_ _8\"></span>ietrisico e<span class=\"_ _8\"></span>n het vooraf<span class=\"_ _8\"></span>gaande beta<span class=\"_ _8\"></span>lingsgedrag v<span class=\"_ _8\"></span>an de klant. D<span class=\"_ _8\"></span>aarnaast heef<span class=\"_ _8\"></span>t de geografi<span class=\"_ _8\"></span>sche liggi<span class=\"_ _8\"></span>ng van </span>het bedrijf en de k<span class=\"_ _8\"></span>lant een effect op de bet<span class=\"_ _8\"></span>alingsvoor<span class=\"_ _8\"></span>waarden. Er z<span class=\"_ _8\"></span>ijn geen belangrijke f<span class=\"_ _8\"></span>inancieri<span class=\"_ _8\"></span>ngscomponent<span class=\"_ _8\"></span>en in de transacti<span class=\"_ _8\"></span>eprijzen opg<span class=\"_ _8\"></span>enomen en de vergoed<span class=\"_ _8\"></span>ingen word<span class=\"_ _8\"></span>en betaald in contanten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Een vordering wor<span class=\"_ _8\"></span>dt opgenom<span class=\"_ _8\"></span>en wanneer de goeder<span class=\"_ _8\"></span>en worden gelev<span class=\"_ _8\"></span>erd aangezien dit<span class=\"_ _8\"></span> het tijdstip is waaro<span class=\"_ _8\"></span>p de vergoeding onv<span class=\"_ _8\"></span>oorwaardelijk<span class=\"_ _8\"></span> wordt, omdat enkel h<span class=\"_ _8\"></span>et verloop van de ti<span class=\"_ _8\"></span>jd v<span class=\"ws38\">er<span class=\"_ _8\"></span>eist </span>is vooraleer d<span class=\"_ _8\"></span>e betaling is ver<span class=\"_ _8\"></span>schuldigd<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__81": {
   "value": "Contracten me<span class=\"_ _8\"></span>t klanten bevat<span class=\"_ _8\"></span>ten handels<span class=\"_ _8\"></span>kortingen of<span class=\"_ _8\"></span> volumekortin<span class=\"_ _8\"></span>gen, die worden t<span class=\"_ _8\"></span>oegekend aan de <span class=\"_ _8\"></span>klant indien de<span class=\"_ _8\"></span> geleverde hoe<span class=\"_ _8\"></span>veelheden een<span class=\"_ _8\"></span> bepaalde drempel ov<span class=\"_ _8\"></span>erschrij<span class=\"_ _8\"></span>den. In deze<span class=\"_ _8\"></span> gevallen omvat<span class=\"_ _8\"></span> de transactiepr<span class=\"_ _8\"></span>ijs een variabele ver<span class=\"_ _8\"></span>goeding. De impact<span class=\"_ _8\"></span> van de variabele v<span class=\"_ _8\"></span>ergoeding op de tr<span class=\"_ _8\"></span>ansactieprijs wor<span class=\"_ _8\"></span>dt<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>in rekeni<span class=\"_ _8\"></span>ng gebracht bij de om<span class=\"_ _8\"></span>zet<span class=\"ls0 ws0\">-</span>erkenni<span class=\"_ _8\"></span>ng door het schatte<span class=\"_ _8\"></span>n van de waarschi<span class=\"_ _8\"></span>jnlijkheid v<span class=\"_ _8\"></span>an het realisere<span class=\"_ _8\"></span>n van de korting e<span class=\"_ _8\"></span>n dit voor elk contrac<span class=\"_ _8\"></span>t. Bovendie<span class=\"_ _8\"></span>n wordt de geschatt<span class=\"_ _8\"></span>e variabele verg<span class=\"_ _8\"></span>oeding slechts<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en in de transact<span class=\"_ _8\"></span>ieprijs, in d<span class=\"_ _8\"></span>e mate dat het zeer waars<span class=\"_ _8\"></span>chijnlijk is d<span class=\"_ _8\"></span>at een belangr<span class=\"_ _8\"></span>ijke terugnam<span class=\"_ _8\"></span>e van het bedrag <span class=\"_ _8\"></span>van de cumula<span class=\"_ _8\"></span>tief erken<span class=\"_ _8\"></span>de opbrengst<span class=\"_ _8\"></span>en niet zal o<span class=\"_ _8\"></span>ptreden wanneer<span class=\"_ _8\"></span> naderhand de o<span class=\"_ _8\"></span>nzekerhei<span class=\"_ _8\"></span>d in verband m<span class=\"_ _8\"></span>et de variabele vergo<span class=\"_ _8\"></span>eding vervolge<span class=\"_ _8\"></span>ns afneemt (het<span class=\"_ _8\"></span> beperken van de varia<span class=\"_ _8\"></span>bele vergoedin<span class=\"_ _8\"></span>g). Bovendien b<span class=\"_ _8\"></span>eoordeelt de Groep a<span class=\"_ _8\"></span>lle betali<span class=\"_ _8\"></span>ngen aan klante<span class=\"_ _8\"></span>n om te bepalen of dez<span class=\"_ _8\"></span>e betalingen b<span class=\"_ _8\"></span>etrekking hebben op de opbr<span class=\"_ _8\"></span>engst gegener<span class=\"_ _8\"></span>eerd met de betrok<span class=\"_ _8\"></span>ken klant<span class=\"_ _8\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__211-1": {
   "value": "7.1.13.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Financi\u00eble activa <span class=\"ls0 ws0\"> </span></span>De financi\u00eble <span class=\"_ _8\"></span>activa van de G<span class=\"_ _8\"></span>roep worden ing<span class=\"_ _8\"></span>edeeld in de vo<span class=\"_ _8\"></span>lgende categ<span class=\"_ _8\"></span>orie\u00ebn: financ<span class=\"_ _8\"></span>i\u00eble activa t<span class=\"_ _8\"></span>egen re\u00eble waar<span class=\"_ _8\"></span>de en financ<span class=\"_ _8\"></span>i\u00eble activ<span class=\"_ _8\"></span>a tegen geam<span class=\"_ _8\"></span>ortiseerde kost<span class=\"_ _8\"></span>prijs. De c<span class=\"_ _8\"></span>lassificat<span class=\"_ _8\"></span>ie ha<span class=\"ws38\">ngt<span class=\"_ _8\"></span> </span>af van het bed<span class=\"_ _8\"></span>rijfsmodel v<span class=\"_ _8\"></span>an de onder<span class=\"_ _8\"></span>neming voor <span class=\"_ _8\"></span>het beheer va<span class=\"_ _8\"></span>n de financi\u00ebl<span class=\"_ _8\"></span>e activa en de c<span class=\"_ _8\"></span>ontractuele <span class=\"_ _8\"></span>bepalingen<span class=\"_ _8\"></span> van de kasst<span class=\"_ _8\"></span>romen. Het<span class=\"_ _8\"></span> management <span class=\"_ _8\"></span>bepaalt de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de financi\u00eble act<span class=\"_ _8\"></span>iva bij de initi<span class=\"_ _8\"></span>\u00eble opname in <span class=\"_ _8\"></span>de balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Reguliere aan<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span> e</span>n verkopen v<span class=\"_ _8\"></span>an financi\u00eble a<span class=\"_ _8\"></span>ctiva worden opge<span class=\"_ _8\"></span>nomen op tr<span class=\"_ _8\"></span>ansactiedatu<span class=\"_ _8\"></span>m, d.i. de datum<span class=\"_ _8\"></span> waarop de Groep zi<span class=\"_ _8\"></span>ch verbindt t<span class=\"_ _8\"></span>ot de aan<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>of verkoop van ee<span class=\"_ _8\"></span>n actief. <span class=\"ls0 ws0\"> </span>Bij initi\u00eble op<span class=\"_ _8\"></span>name waard<span class=\"_ _8\"></span>eert de Groep e<span class=\"_ _8\"></span>en financie<span class=\"_ _8\"></span>el actief aan re<span class=\"_ _8\"></span>\u00eble waarde plus,<span class=\"_ _8\"></span> voor een financ<span class=\"_ _8\"></span>ieel actief ni<span class=\"_ _8\"></span>et gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble w<span class=\"_ _8\"></span>aarde via de <span class=\"_ _8\"></span>winst<span class=\"ls0 ws0\">- <span class=\"_ _65\"> </span></span>of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening, transactiek<span class=\"_ _8\"></span>osten die rechts<span class=\"_ _8\"></span>treeks toewijs<span class=\"_ _8\"></span>baar zijn aan d<span class=\"_ _8\"></span>e verwerving va<span class=\"_ _8\"></span>n het financiee<span class=\"_ _8\"></span>l actief. T<span class=\"_ _8\"></span>ransactiekosten d<span class=\"_ _8\"></span>ie betrekki<span class=\"_ _8\"></span>ng hebben op f<span class=\"_ _8\"></span>inanci\u00eble acti<span class=\"_ _8\"></span>va gewaardeerd a<span class=\"_ _8\"></span>an re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waarde via<span class=\"_ _8\"></span> de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekening,<span class=\"_ _8\"></span> worden in res<span class=\"_ _8\"></span>ultaat genomen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Financi\u00eble act<span class=\"_ _8\"></span>iva, zoals l<span class=\"_ _8\"></span>eningen, han<span class=\"_ _8\"></span>dels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige vor<span class=\"_ _8\"></span>deringen en ge<span class=\"_ _8\"></span>ldmiddelen en <span class=\"_ _8\"></span>kasequivale<span class=\"_ _8\"></span>nten worden <span class=\"_ _8\"></span>op basis van de ef<span class=\"_ _8\"></span>fectieve rent<span class=\"_ _8\"></span>emethode gewa<span class=\"_ _8\"></span>ardeerd tege<span class=\"_ _8\"></span>n ge<span class=\"_ _8\"></span><span class=\"ws38\">amortiseerde<span class=\"_ _8\"></span> </span>kos<span class=\"ws50\">tprijs, ver<span class=\"_ _8\"></span>minderd met<span class=\"_ _8\"></span> eventuele bijzond<span class=\"_ _8\"></span>ere waardeverm<span class=\"_ _8\"></span>inderinge<span class=\"_ _8\"></span>n als deze aangeho<span class=\"_ _8\"></span>uden worden voor de inn<span class=\"_ _8\"></span>ing van contract<span class=\"_ _8\"></span>uele kasstr<span class=\"_ _8\"></span>omen waarbij deze kas<span class=\"_ _8\"></span>stromen enkel betal<span class=\"_ _8\"></span>ingen </span>in kapitaal en i<span class=\"_ _8\"></span>nteresten omv<span class=\"_ _8\"></span>atten.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>rentemeth<span class=\"_ _8\"></span>ode is een meth<span class=\"_ _8\"></span>ode voor het<span class=\"_ _8\"></span> berekenen v<span class=\"_ _8\"></span>an de geamortis<span class=\"_ _8\"></span>eerde kost<span class=\"_ _8\"></span>prijs van een sc<span class=\"_ _8\"></span>huldinstru<span class=\"_ _8\"></span>ment en de toew<span class=\"_ _8\"></span>ijzing van ren<span class=\"_ _8\"></span>te<span class=\"ls0 ws0\">-</span>inkomsten o<span class=\"_ _8\"></span>ver de releva<span class=\"_ _8\"></span>nte periode.<span class=\"_ _8\"></span> De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de geschat<span class=\"_ _8\"></span>te toekomst<span class=\"_ _8\"></span>ige kasontvangs<span class=\"_ _8\"></span>ten (inclu<span class=\"_ _8\"></span>sief alle betaalde of<span class=\"_ _8\"></span> ontvangen vergoe<span class=\"_ _8\"></span>dingen en prijsf<span class=\"_ _8\"></span>luctuaties<span class=\"_ _8\"></span> die een integraal ond<span class=\"_ _8\"></span>erdeel vorme<span class=\"_ _8\"></span>n van de effectie<span class=\"_ _8\"></span>ve rentevoet<span class=\"_ _8\"></span>, transactiek<span class=\"_ _8\"></span>osten en ander<span class=\"_ _8\"></span>e premies<span class=\"_ _8\"></span> of kortingen)<span class=\"_ _8\"></span> over de ver<span class=\"_ _8\"></span>wachte levens<span class=\"_ _8\"></span>duur van het sc<span class=\"_ _8\"></span>huldinst<span class=\"_ _8\"></span>rument disc<span class=\"_ _8\"></span>onteert, of<span class=\"_ _8\"></span>, in voorkome<span class=\"_ _8\"></span>nd geval, een kor<span class=\"_ _8\"></span>tere p<span class=\"ws38\">er<span class=\"_ _8\"></span>iode, </span>tegen de netto <span class=\"_ _8\"></span>boekwaarde bij<span class=\"_ _8\"></span> de eerste opnam<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">. </span>Handels<span class=\"ls0 ws0\">- </span><span class=\"ws46\">en overige vorder<span class=\"_ _8\"></span>ingen na en binne<span class=\"_ _8\"></span>n een jaar zijn in eerst<span class=\"_ _8\"></span>e instantie opgen<span class=\"_ _8\"></span>omen tegen re\u00eble w<span class=\"_ _8\"></span>aarde en daarna<span class=\"_ _8\"></span> gewaardeerd tege<span class=\"_ _8\"></span>n de geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, d.<span class=\"_ _8\"></span>w.z. tegen de nett<span class=\"_ _8\"></span>o </span>huidige waarde<span class=\"_ _8\"></span> van het vorder<span class=\"_ _8\"></span>ingsbedrag, m<span class=\"_ _8\"></span>et behulp van de eff<span class=\"_ _8\"></span>ectieve rentev<span class=\"_ _8\"></span>oetmethode,<span class=\"_ _8\"></span> na aftrek van voorz<span class=\"_ _8\"></span>ieningen v<span class=\"_ _8\"></span>oor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span>De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span>De hoogte van de voor<span class=\"_ _8\"></span>ziening wordt<span class=\"_ _8\"></span> in mindering g<span class=\"_ _8\"></span>ebracht op de bo<span class=\"_ _8\"></span>ekwaarde van h<span class=\"_ _8\"></span>et actief en is<span class=\"_ _8\"></span> opgenomen in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g in \u201cverkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d.<span class=\"ls0 ws0\"> </span>Handelsvord<span class=\"_ _8\"></span>eringen word<span class=\"_ _8\"></span>en niet meer opgen<span class=\"_ _8\"></span>omen in de balans w<span class=\"_ _8\"></span>anneer (1) de recht<span class=\"_ _8\"></span>en op de kasstro<span class=\"_ _8\"></span>men uit de handelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n zijn vervalle<span class=\"_ _8\"></span>n, (2) de Groep nag<span class=\"_ _8\"></span>enoeg alle r<span class=\"_ _8\"></span>isico\u2019s en voordelen met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de vorderinge<span class=\"_ _8\"></span>n heeft overg<span class=\"_ _8\"></span>edragen<span class=\"ls0 ws0\">. </span>De Groep neemt<span class=\"_ _8\"></span> niet langer een fin<span class=\"_ _8\"></span>ancieel actief<span class=\"_ _8\"></span> op enkel wanneer d<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e rechten op de kasst<span class=\"_ _8\"></span>romen uit het a<span class=\"_ _8\"></span>ctief zijn vervall<span class=\"_ _8\"></span>en, of wanneer<span class=\"_ _8\"></span> ze het financi\u00eble ac<span class=\"_ _8\"></span>tief en nageno<span class=\"_ _8\"></span>eg alle aan de eigendo<span class=\"_ _8\"></span>m van het actief verbonde<span class=\"_ _8\"></span>n risico\u2019s en voor<span class=\"_ _8\"></span>delen overdraa<span class=\"_ _8\"></span>gt aan een andere ent<span class=\"_ _8\"></span>iteit. Als de Gr<span class=\"_ _8\"></span>oep nagenoeg alle<span class=\"ls0 ws0\"> </span>aan de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">eigendom van het act<span class=\"_ _8\"></span>ief verbonden ris<span class=\"_ _8\"></span>ico\u2019s en voordele<span class=\"_ _8\"></span>n </span></span>niet overdra<span class=\"_ _8\"></span>agt noch behoudt<span class=\"_ _8\"></span> en toch doorg<span class=\"_ _8\"></span>aat het overg<span class=\"_ _8\"></span>enomen actief<span class=\"_ _8\"></span> te controleren,<span class=\"_ _8\"></span> erkent de Groe<span class=\"_ _8\"></span>p haar belang in <span class=\"_ _8\"></span>het actief en de daar<span class=\"_ _8\"></span>bij horen<span class=\"_ _8\"></span>de aansprakel<span class=\"_ _8\"></span>ijkheid voor b<span class=\"_ _8\"></span>edragen die wellicht door<span class=\"_ _8\"></span> haar betaald m<span class=\"_ _8\"></span>oeten worden.<span class=\"_ _8\"></span> Als de Groep n<span class=\"_ _8\"></span>agenoeg al<span class=\"_ _8\"></span>le aan de eigen<span class=\"_ _8\"></span>dom van een ov<span class=\"_ _8\"></span>ergedragen fi<span class=\"_ _8\"></span>nancieel act<span class=\"_ _8\"></span>ief verbonde<span class=\"_ _8\"></span>n risic<span class=\"_ _8\"></span>o\u2019s en voordel<span class=\"_ _8\"></span>en behoudt,<span class=\"_ _8\"></span> handhaaft<span class=\"_ _8\"></span> de Groep het financi\u00eb<span class=\"_ _8\"></span>le actief in de bal<span class=\"_ _8\"></span>ans en erkent e<span class=\"_ _8\"></span>veneens een gew<span class=\"_ _8\"></span>aarborgde l<span class=\"_ _8\"></span>ening voor de <span class=\"_ _8\"></span>ontvange<span class=\"_ _8\"></span>n opbrengste<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Bij het niet la<span class=\"_ _8\"></span>nger opnemen <span class=\"_ _8\"></span>van een financ<span class=\"_ _8\"></span>ieel actief i<span class=\"_ _8\"></span>n zijn geheel w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> en de som van de o<span class=\"_ _8\"></span>ntvangen verg<span class=\"_ _8\"></span>oeding en vor<span class=\"_ _8\"></span>dering en d<span class=\"_ _8\"></span>e cumulatieve w<span class=\"_ _8\"></span>inst of verli<span class=\"_ _8\"></span>es opgenomen in d<span class=\"_ _8\"></span>e niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">ge</span></span>realiseer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>en en gecumule<span class=\"_ _8\"></span>erd in het eige<span class=\"_ _8\"></span>n vermogen, o<span class=\"_ _8\"></span>pgenomen via de wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\">- </span>of<span class=\"_ _8\"></span> verliesreken<span class=\"_ _8\"></span>ing.<span class=\"ls0 ws0\"> </span>Bij de verwijd<span class=\"_ _8\"></span>ering van een f<span class=\"_ _8\"></span>inancieel <span class=\"_ _8\"></span>actief anders <span class=\"_ _8\"></span>dan in zijn ge<span class=\"_ _8\"></span>heel (bijvo<span class=\"_ _8\"></span>orbeeld wanne<span class=\"_ _8\"></span>er de Groep de<span class=\"_ _8\"></span> optie behoudt<span class=\"_ _8\"></span> om ee<span class=\"_ _8\"></span>n deel van een ov<span class=\"_ _8\"></span>ergedrage<span class=\"_ _8\"></span>n actief ter<span class=\"_ _8\"></span>ug te kopen),<span class=\"_ _8\"></span> zal de Groep<span class=\"_ _8\"></span> de vorige boekwaar<span class=\"_ _8\"></span>de van het financiee<span class=\"_ _8\"></span>l actief verdele<span class=\"_ _8\"></span>n tussen het deel dat onder de no<span class=\"_ _8\"></span>emer van aanhoud<span class=\"_ _8\"></span>ende betrokkenh<span class=\"_ _8\"></span>eid nog<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>steeds is opge<span class=\"_ _8\"></span>nomen in de balans,<span class=\"_ _8\"></span> en het deel dat niet meer is opgenomen op bas<span class=\"_ _8\"></span>is van de relatiev<span class=\"_ _8\"></span>e re\u00eble waarde van die del<span class=\"_ _8\"></span>en op de overdracht<span class=\"_ _8\"></span>sdatum. Het ver<span class=\"_ _8\"></span>schil tussen<span class=\"_ _8\"></span> de boekwaarde toegew<span class=\"_ _8\"></span>ezen aan het deel dat<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws57\">meer is opg<span class=\"_ _8\"></span>enomen </span>in de balans en de som v<span class=\"_ _8\"></span>an de ontvangen vergo<span class=\"_ _8\"></span>eding ervoor en all<span class=\"_ _8\"></span>e eraan toegewez<span class=\"_ _8\"></span>en cumulati<span class=\"_ _8\"></span>eve winst of ver<span class=\"_ _8\"></span>lies opgenomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het totaalr<span class=\"_ _8\"></span>esultaat,<span class=\"_ _8\"></span> wordt opgenomen in de winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span><span class=\"ws50\">of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening. Een cum<span class=\"_ _8\"></span>ulatieve w<span class=\"_ _8\"></span>inst of verl<span class=\"_ _8\"></span>ies opgenome<span class=\"_ _8\"></span>n in de overig<span class=\"_ _8\"></span>e elementen v<span class=\"_ _8\"></span>an het totaa<span class=\"_ _8\"></span>lresultaat w<span class=\"_ _8\"></span>ordt verdee<span class=\"_ _8\"></span>ld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>tussen het<span class=\"_ _8\"></span> deel dat is <span class=\"_ _8\"></span>opgenomen in </span>de balans en het<span class=\"_ _8\"></span> deel dat niet m<span class=\"_ _8\"></span>eer is opgenomen o<span class=\"_ _8\"></span>p basis van de relat<span class=\"_ _8\"></span>ieve re\u00eble waar<span class=\"_ _8\"></span>de van die del<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">. </span>7.5.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">K<span class=\"_ _8\"></span>redietrisico </span> </span>Het kredietr<span class=\"_ _8\"></span>isico wordt beh<span class=\"_ _8\"></span>eerd op het niv<span class=\"_ _8\"></span>eau van de Gr<span class=\"_ _8\"></span>oep. Krediet<span class=\"_ _8\"></span>risico komt<span class=\"_ _8\"></span> voort uit geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivale<span class=\"_ _8\"></span>nten, afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instrumente<span class=\"_ _8\"></span>n en deposito<span class=\"_ _8\"></span>\u2019s bij banken <span class=\"_ _8\"></span>en financi\u00eble ins<span class=\"_ _8\"></span>tellingen,<span class=\"_ _8\"></span> alsmede kredi<span class=\"_ _8\"></span>etblootst<span class=\"_ _8\"></span>elling aan bedr<span class=\"_ _8\"></span>ijfsklanten,<span class=\"_ _8\"></span> met inbegrip va<span class=\"_ _8\"></span>n uitstaande v<span class=\"_ _8\"></span>orderingen en t<span class=\"_ _8\"></span>oegeze<span class=\"_ _8\"></span>gde transact<span class=\"_ _8\"></span>ies. De Groep be<span class=\"_ _8\"></span>oordeelt de kr<span class=\"_ _8\"></span>edietwaar<span class=\"_ _8\"></span>digheid van de klant, rekenin<span class=\"_ _8\"></span>g houdend met<span class=\"_ _8\"></span> diens financi\u00ebl<span class=\"_ _8\"></span>e positie, ervar<span class=\"_ _8\"></span>ingen uit het ver<span class=\"_ _8\"></span>leden en ander<span class=\"_ _8\"></span>e factoren op bas<span class=\"_ _8\"></span>is waarvan in<span class=\"_ _8\"></span>dividue<span class=\"_ _8\"></span>le risicolim<span class=\"_ _8\"></span>ieten worden inges<span class=\"_ _8\"></span>teld confo<span class=\"_ _8\"></span>rm de door bedrijfsle<span class=\"_ _8\"></span>iders vastgest<span class=\"_ _8\"></span>elde grenzen.<span class=\"_ _8\"></span> Historische wan<span class=\"_ _8\"></span>betalingen waren la<span class=\"_ _8\"></span>ger dan 1% in 2022 en 2021. Hande<span class=\"_ _8\"></span>lsvordering<span class=\"_ _8\"></span>en zijn versprei<span class=\"_ _8\"></span>d over verschill<span class=\"_ _8\"></span>ende landen en tegen<span class=\"_ _8\"></span>partijen en er bestaat geen gr<span class=\"_ _8\"></span>ote concentrat<span class=\"_ _8\"></span>ie met \u00e9\u00e9n of enk<span class=\"_ _8\"></span>ele tegenpart<span class=\"_ _8\"></span>ijen.<span class=\"ls0 ws0\"> </span>We verwijzen n<span class=\"_ _8\"></span>aar toelichtin<span class=\"_ _8\"></span>g 7.13. voor d<span class=\"_ _8\"></span>e ouderdomsa<span class=\"_ _8\"></span>nalyse van de v<span class=\"_ _8\"></span>orderingen en d<span class=\"_ _8\"></span>e dubieuze vord<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Alle financi<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en worden aa<span class=\"_ _8\"></span>ngehouden bij <span class=\"_ _8\"></span>banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen met<span class=\"_ _8\"></span> een kredietwaar<span class=\"_ _8\"></span>digheid van mins<span class=\"_ _8\"></span>tens<span class=\"ls0 ws0\"> A.<span class=\"_ _8\"></span> </span>De boekwaard<span class=\"_ _8\"></span>e zoals gepres<span class=\"_ _8\"></span>enteerd in toel<span class=\"_ _8\"></span>ichting 7.5.<span class=\"_ _8\"></span>1. vertegen<span class=\"_ _8\"></span>woordigt de maxi<span class=\"_ _8\"></span>male blootst<span class=\"_ _8\"></span>elling aan<span class=\"_ _8\"></span> het kredietrisi<span class=\"_ _8\"></span>co op de rapport<span class=\"_ _8\"></span>eringsdatum<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0  \u201cOverige vor<span class=\"_ _8\"></span>deringen\u201d omv<span class=\"_ _8\"></span>atten terugv<span class=\"_ _8\"></span>orderbare <span class=\"_ _8\"></span>btw voor een b<span class=\"_ _8\"></span>edrag van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">29,4<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">miljoen \u20ac <span class=\"_ _8\"></span>voor 2022 (2<span class=\"_ _8\"></span>021: <span class=\"ws38\">55,9 miljoen \u20ac). <span class=\"_ _2\"></span><span class=\"ws48\">De dal<span class=\"_ _8\"></span>ing ten opz<span class=\"_ _8\"></span>ichte van vor<span class=\"_ _8\"></span>ig jaar wor<span class=\"_ _8\"></span>dt verklaard <span class=\"_ _8\"></span>door de transf<span class=\"_ _8\"></span>er </span></span></span></span></span>als onderdeel van de be\u00eb<span class=\"_ _8\"></span>indigde activit<span class=\"_ _8\"></span>eit van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d, naar vas<span class=\"_ _8\"></span>te activa aangeho<span class=\"_ _8\"></span>uden voor verkoop.<span class=\"_ _8\"></span>  De re\u00eble waarde v<span class=\"_ _8\"></span>an de kortlopende vorder<span class=\"_ _8\"></span>ingen benader<span class=\"_ _8\"></span>t de boekwaarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De ouderdoms<span class=\"_ _8\"></span>analyse van de<span class=\"_ _8\"></span> netto handelsv<span class=\"_ _8\"></span>orderingen per<span class=\"_ _8\"></span> 31 december is als<span class=\"_ _8\"></span> volgt<span class=\"ls0 ws0\">: </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Niet vervallen  164,7  223,6  0 tot 30 dagen  16,6  21,2  31 tot 60 dagen  4,4  8,0  61 tot 90 dagen  1,5  6,7  Meer dan 90 dagen  4,5  10,2  Totaal<span class=\"ls0 ws0\">  </span>191,8  269,8  De Groep past gee<span class=\"_ _8\"></span>n systemati<span class=\"_ _8\"></span>sche externe cr<span class=\"_ _8\"></span>edit rating toe.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van de handels<span class=\"_ _8\"></span>vorderinge<span class=\"_ _8\"></span>n (netto)<span class=\"ls0 ws0\"> </span>van de <span class=\"_ _8\"></span>Groep wordt ui<span class=\"_ _8\"></span>tgedrukt in de <span class=\"_ _8\"></span>volgende v<span class=\"_ _8\"></span>aluta's:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 EUR 71,8 70,6  PLN  34,5 35,0  USD  29,3 32,9  GBP<span class=\"ls0 ws0\"> </span>26,9 19,2  RUB 16,5 13,4  BRL  - 33,1  MXN<span class=\"ls0 ws0\">  </span>- 27,2  DZD<span class=\"ls0 ws0\"> </span>- 10,1  TRY<span class=\"ls0 ws0\"> </span>- 9,2  Overige  12,8 18,9  Totaal<span class=\"ls0 ws0\">  </span>191,8 269,8  In de loop van <span class=\"_ _8\"></span>het jaar zijn de <span class=\"_ _8\"></span>betalingsv<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>oor de vorderi<span class=\"_ _8\"></span>ngen noch versl<span class=\"_ _8\"></span>echterd noc<span class=\"_ _8\"></span>h heronderhande<span class=\"_ _8\"></span>ld die de algem<span class=\"_ _8\"></span>ene betali<span class=\"_ _8\"></span>ngstermijnen b<span class=\"_ _8\"></span>e\u00efnvloede<span class=\"ls0 ws9e\">n<span class=\"_ _8\"></span>. Het maximale kredietrisico </span>aan het einde v<span class=\"_ _8\"></span>an de rapporteri<span class=\"_ _8\"></span>ngsperiode i<span class=\"_ _8\"></span>s de boekwaar<span class=\"_ _8\"></span>de van elke regel va<span class=\"_ _8\"></span>n hierboven ver<span class=\"_ _8\"></span>melde vorderi<span class=\"_ _8\"></span>ngen. De Gr<span class=\"_ _8\"></span>oep houdt geen ond<span class=\"_ _8\"></span>erpand als zeker<span class=\"_ _8\"></span>heid.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning. <span class=\"ls0 ws0\"> </span>De Groep beschikt<span class=\"_ _8\"></span> over een langlope<span class=\"_ _8\"></span>nde, doorlopende ges<span class=\"_ _8\"></span>yndiceerd<span class=\"_ _8\"></span>e \u2018non<span class=\"ls0 ws0\">-</span>recour<span class=\"_ _8\"></span>se\u2019 factorin<span class=\"_ _8\"></span>govereenk<span class=\"_ _8\"></span>omst met BNP Paribas<span class=\"_ _8\"></span> Fortis Factoring en KB<span class=\"_ _8\"></span>C Commercial<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">Finance. De overee<span class=\"_ _8\"></span>nkomst </span></span>voorziet in <span class=\"_ _8\"></span>een kredietf<span class=\"_ _8\"></span>aciliteit van max<span class=\"_ _8\"></span>imaal <span class=\"_ _8\"></span><span class=\"ws38\">200,0<span class=\"ls0 ws0\"> </span></span>m<span class=\"_ _8\"></span>iljoen \u20ac en t<span class=\"_ _8\"></span>ot een bedr<span class=\"_ _8\"></span>ag van 95% van d<span class=\"_ _8\"></span>e goedgekeurd<span class=\"_ _8\"></span>e uitstaa<span class=\"_ _8\"></span>nde klantenvor<span class=\"_ _8\"></span>deringen op a<span class=\"_ _8\"></span>lle klanten <span class=\"_ _8\"></span>die w<span class=\"_ _8\"></span>orden getrans<span class=\"_ _8\"></span>fereerd<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">naar </span></span>de factoringma<span class=\"_ _8\"></span>atschappij.<span class=\"_ _8\"></span> De resterende 5%<span class=\"_ _8\"></span> van de desbet<span class=\"_ _8\"></span>reffende klant<span class=\"_ _8\"></span>envordering<span class=\"_ _8\"></span>en wordt betaald door<span class=\"_ _8\"></span> de factoringma<span class=\"_ _8\"></span>atschappij aan de G<span class=\"_ _8\"></span>roep<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>op moment dat<span class=\"_ _8\"></span> zij de betaling v<span class=\"_ _8\"></span>an de desbetreff<span class=\"_ _8\"></span>ende klant ontvang<span class=\"_ _8\"></span>en waarna ook het<span class=\"_ _8\"></span> resterende saldo uit<span class=\"_ _8\"></span> de balans wordt genom<span class=\"_ _8\"></span>en. De financier<span class=\"_ _8\"></span>ing per klant is beperk<span class=\"_ _8\"></span>t tot 10% van het tot<span class=\"_ _8\"></span>aalbedrag van alle goe<span class=\"_ _8\"></span>dgekeurde<span class=\"_ _8\"></span> openstaande kl<span class=\"_ _8\"></span>antenvorder<span class=\"_ _8\"></span>ingen die getr<span class=\"_ _8\"></span>ansfereerd wer<span class=\"_ _8\"></span>den naar de fac<span class=\"_ _8\"></span>toringmaat<span class=\"_ _8\"></span>schappij. El<span class=\"_ _8\"></span>ke financiering b<span class=\"_ _8\"></span>innen de kredi<span class=\"_ _8\"></span>etlim<span class=\"_ _8\"></span>iet is non<span class=\"ls0 ws0\">-</span>recour<span class=\"_ _8\"></span>se voor de Groep. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Naast de hierbov<span class=\"_ _8\"></span>en vermelde fac<span class=\"_ _8\"></span>toringovereenk<span class=\"_ _8\"></span>omst op Groepsniv<span class=\"_ _8\"></span>eau, zijn er op lokaal niv<span class=\"_ _8\"></span>eau een aantal non<span class=\"ls0 ws0\">-</span>r<span class=\"_ _8\"></span>ecourse overee<span class=\"_ _8\"></span>nkomsten van kr<span class=\"_ _8\"></span>acht. Bilaterale <span class=\"_ _8\"></span>factoringover<span class=\"_ _8\"></span>eenkomsten<span class=\"_ _8\"></span> werden aange<span class=\"_ _8\"></span>gaan voor Serenit<span class=\"_ _8\"></span>y (de Italiaa<span class=\"_ _8\"></span>nse dochtero<span class=\"_ _8\"></span>nderneming)<span class=\"_ _8\"></span> met Ifit<span class=\"_ _8\"></span>alia, Banca Sist<span class=\"_ _8\"></span>ema en BFF. Ver<span class=\"_ _8\"></span>der heeft<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ws39\">Ontex Rusland ook overeenkomsten met AK BARS BANK PJSC.</span> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022 werd <span class=\"_ _8\"></span>een bedrag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van 165,5 m<span class=\"_ _8\"></span>iljoen \u20ac aan fi<span class=\"_ _8\"></span>nancierin<span class=\"_ _8\"></span>g bekomen via <span class=\"_ _8\"></span>deze factorin<span class=\"_ _8\"></span>gprogramm<span class=\"_ _8\"></span>a's (146,6 m<span class=\"_ _8\"></span>iljoen \u20ac in 2<span class=\"_ _8\"></span>021)<span class=\"ls0 ws0\">. D</span>it<span class=\"_ _8\"></span> is bovenop 3,<span class=\"_ _8\"></span>4 miljoen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac </span>aan financier<span class=\"_ _8\"></span>ing door het gebrui<span class=\"_ _8\"></span>k van supply chai<span class=\"_ _8\"></span>n financieri<span class=\"_ _8\"></span>ng aangeboden <span class=\"_ _8\"></span>door onze klan<span class=\"_ _8\"></span>ten. Het risico <span class=\"_ _8\"></span>op late betaling<span class=\"_ _8\"></span> gerelateer<span class=\"_ _8\"></span>d aan de factorin<span class=\"_ _8\"></span>g wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>als niet mater<span class=\"_ _8\"></span>ieel beschou<span class=\"_ _8\"></span>wd eind 2022 en 202<span class=\"_ _8\"></span>1.<span class=\"ls0 ws0\"> </span>In overeenste<span class=\"_ _8\"></span>mming met IF<span class=\"_ _8\"></span>RS 9 <span class=\"ls0 ws0\">\u2013 </span><span class=\"ff3f\">Financi\u00eble instr<span class=\"_ _8\"></span>umenten<span class=\"_ _8\"></span></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws46\">worden all<span class=\"_ _8\"></span>e non<span class=\"ls0 ws0\">-<span class=\"ws14f\">recourse h</span></span>andelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n die zijn opge<span class=\"_ _8\"></span>nomen in dez<span class=\"_ _8\"></span>e factoringpr<span class=\"_ _8\"></span>ogramma\u2019s n<span class=\"_ _8\"></span>iet opgenom<span class=\"_ _8\"></span>en voor het<span class=\"_ _8\"></span> gedeelte </span></span>waar geen aanhou<span class=\"_ _8\"></span>dende betrokk<span class=\"_ _8\"></span>enheid meer is<span class=\"_ _8\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__83-1": {
   "value": "7.1.13.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Financi\u00eble activa <span class=\"ls0 ws0\"> </span></span>De financi\u00eble <span class=\"_ _8\"></span>activa van de G<span class=\"_ _8\"></span>roep worden ing<span class=\"_ _8\"></span>edeeld in de vo<span class=\"_ _8\"></span>lgende categ<span class=\"_ _8\"></span>orie\u00ebn: financ<span class=\"_ _8\"></span>i\u00eble activa t<span class=\"_ _8\"></span>egen re\u00eble waar<span class=\"_ _8\"></span>de en financ<span class=\"_ _8\"></span>i\u00eble activ<span class=\"_ _8\"></span>a tegen geam<span class=\"_ _8\"></span>ortiseerde kost<span class=\"_ _8\"></span>prijs. De c<span class=\"_ _8\"></span>lassificat<span class=\"_ _8\"></span>ie ha<span class=\"ws38\">ngt<span class=\"_ _8\"></span> </span>af van het bed<span class=\"_ _8\"></span>rijfsmodel v<span class=\"_ _8\"></span>an de onder<span class=\"_ _8\"></span>neming voor <span class=\"_ _8\"></span>het beheer va<span class=\"_ _8\"></span>n de financi\u00ebl<span class=\"_ _8\"></span>e activa en de c<span class=\"_ _8\"></span>ontractuele <span class=\"_ _8\"></span>bepalingen<span class=\"_ _8\"></span> van de kasst<span class=\"_ _8\"></span>romen. Het<span class=\"_ _8\"></span> management <span class=\"_ _8\"></span>bepaalt de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de financi\u00eble act<span class=\"_ _8\"></span>iva bij de initi<span class=\"_ _8\"></span>\u00eble opname in <span class=\"_ _8\"></span>de balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Reguliere aan<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span> e</span>n verkopen v<span class=\"_ _8\"></span>an financi\u00eble a<span class=\"_ _8\"></span>ctiva worden opge<span class=\"_ _8\"></span>nomen op tr<span class=\"_ _8\"></span>ansactiedatu<span class=\"_ _8\"></span>m, d.i. de datum<span class=\"_ _8\"></span> waarop de Groep zi<span class=\"_ _8\"></span>ch verbindt t<span class=\"_ _8\"></span>ot de aan<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>of verkoop van ee<span class=\"_ _8\"></span>n actief. <span class=\"ls0 ws0\"> </span>Bij initi\u00eble op<span class=\"_ _8\"></span>name waard<span class=\"_ _8\"></span>eert de Groep e<span class=\"_ _8\"></span>en financie<span class=\"_ _8\"></span>el actief aan re<span class=\"_ _8\"></span>\u00eble waarde plus,<span class=\"_ _8\"></span> voor een financ<span class=\"_ _8\"></span>ieel actief ni<span class=\"_ _8\"></span>et gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble w<span class=\"_ _8\"></span>aarde via de <span class=\"_ _8\"></span>winst<span class=\"ls0 ws0\">- <span class=\"_ _65\"> </span></span>of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening, transactiek<span class=\"_ _8\"></span>osten die rechts<span class=\"_ _8\"></span>treeks toewijs<span class=\"_ _8\"></span>baar zijn aan d<span class=\"_ _8\"></span>e verwerving va<span class=\"_ _8\"></span>n het financiee<span class=\"_ _8\"></span>l actief. T<span class=\"_ _8\"></span>ransactiekosten d<span class=\"_ _8\"></span>ie betrekki<span class=\"_ _8\"></span>ng hebben op f<span class=\"_ _8\"></span>inanci\u00eble acti<span class=\"_ _8\"></span>va gewaardeerd a<span class=\"_ _8\"></span>an re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waarde via<span class=\"_ _8\"></span> de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekening,<span class=\"_ _8\"></span> worden in res<span class=\"_ _8\"></span>ultaat genomen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Financi\u00eble act<span class=\"_ _8\"></span>iva, zoals l<span class=\"_ _8\"></span>eningen, han<span class=\"_ _8\"></span>dels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige vor<span class=\"_ _8\"></span>deringen en ge<span class=\"_ _8\"></span>ldmiddelen en <span class=\"_ _8\"></span>kasequivale<span class=\"_ _8\"></span>nten worden <span class=\"_ _8\"></span>op basis van de ef<span class=\"_ _8\"></span>fectieve rent<span class=\"_ _8\"></span>emethode gewa<span class=\"_ _8\"></span>ardeerd tege<span class=\"_ _8\"></span>n ge<span class=\"_ _8\"></span><span class=\"ws38\">amortiseerde<span class=\"_ _8\"></span> </span>kos<span class=\"ws50\">tprijs, ver<span class=\"_ _8\"></span>minderd met<span class=\"_ _8\"></span> eventuele bijzond<span class=\"_ _8\"></span>ere waardeverm<span class=\"_ _8\"></span>inderinge<span class=\"_ _8\"></span>n als deze aangeho<span class=\"_ _8\"></span>uden worden voor de inn<span class=\"_ _8\"></span>ing van contract<span class=\"_ _8\"></span>uele kasstr<span class=\"_ _8\"></span>omen waarbij deze kas<span class=\"_ _8\"></span>stromen enkel betal<span class=\"_ _8\"></span>ingen </span>in kapitaal en i<span class=\"_ _8\"></span>nteresten omv<span class=\"_ _8\"></span>atten.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>rentemeth<span class=\"_ _8\"></span>ode is een meth<span class=\"_ _8\"></span>ode voor het<span class=\"_ _8\"></span> berekenen v<span class=\"_ _8\"></span>an de geamortis<span class=\"_ _8\"></span>eerde kost<span class=\"_ _8\"></span>prijs van een sc<span class=\"_ _8\"></span>huldinstru<span class=\"_ _8\"></span>ment en de toew<span class=\"_ _8\"></span>ijzing van ren<span class=\"_ _8\"></span>te<span class=\"ls0 ws0\">-</span>inkomsten o<span class=\"_ _8\"></span>ver de releva<span class=\"_ _8\"></span>nte periode.<span class=\"_ _8\"></span> De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de geschat<span class=\"_ _8\"></span>te toekomst<span class=\"_ _8\"></span>ige kasontvangs<span class=\"_ _8\"></span>ten (inclu<span class=\"_ _8\"></span>sief alle betaalde of<span class=\"_ _8\"></span> ontvangen vergoe<span class=\"_ _8\"></span>dingen en prijsf<span class=\"_ _8\"></span>luctuaties<span class=\"_ _8\"></span> die een integraal ond<span class=\"_ _8\"></span>erdeel vorme<span class=\"_ _8\"></span>n van de effectie<span class=\"_ _8\"></span>ve rentevoet<span class=\"_ _8\"></span>, transactiek<span class=\"_ _8\"></span>osten en ander<span class=\"_ _8\"></span>e premies<span class=\"_ _8\"></span> of kortingen)<span class=\"_ _8\"></span> over de ver<span class=\"_ _8\"></span>wachte levens<span class=\"_ _8\"></span>duur van het sc<span class=\"_ _8\"></span>huldinst<span class=\"_ _8\"></span>rument disc<span class=\"_ _8\"></span>onteert, of<span class=\"_ _8\"></span>, in voorkome<span class=\"_ _8\"></span>nd geval, een kor<span class=\"_ _8\"></span>tere p<span class=\"ws38\">er<span class=\"_ _8\"></span>iode, </span>tegen de netto <span class=\"_ _8\"></span>boekwaarde bij<span class=\"_ _8\"></span> de eerste opnam<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">. </span>Handels<span class=\"ls0 ws0\">- </span><span class=\"ws46\">en overige vorder<span class=\"_ _8\"></span>ingen na en binne<span class=\"_ _8\"></span>n een jaar zijn in eerst<span class=\"_ _8\"></span>e instantie opgen<span class=\"_ _8\"></span>omen tegen re\u00eble w<span class=\"_ _8\"></span>aarde en daarna<span class=\"_ _8\"></span> gewaardeerd tege<span class=\"_ _8\"></span>n de geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, d.<span class=\"_ _8\"></span>w.z. tegen de nett<span class=\"_ _8\"></span>o </span>huidige waarde<span class=\"_ _8\"></span> van het vorder<span class=\"_ _8\"></span>ingsbedrag, m<span class=\"_ _8\"></span>et behulp van de eff<span class=\"_ _8\"></span>ectieve rentev<span class=\"_ _8\"></span>oetmethode,<span class=\"_ _8\"></span> na aftrek van voorz<span class=\"_ _8\"></span>ieningen v<span class=\"_ _8\"></span>oor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span>De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span>De hoogte van de voor<span class=\"_ _8\"></span>ziening wordt<span class=\"_ _8\"></span> in mindering g<span class=\"_ _8\"></span>ebracht op de bo<span class=\"_ _8\"></span>ekwaarde van h<span class=\"_ _8\"></span>et actief en is<span class=\"_ _8\"></span> opgenomen in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g in \u201cverkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d.<span class=\"ls0 ws0\"> </span>Handelsvord<span class=\"_ _8\"></span>eringen word<span class=\"_ _8\"></span>en niet meer opgen<span class=\"_ _8\"></span>omen in de balans w<span class=\"_ _8\"></span>anneer (1) de recht<span class=\"_ _8\"></span>en op de kasstro<span class=\"_ _8\"></span>men uit de handelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n zijn vervalle<span class=\"_ _8\"></span>n, (2) de Groep nag<span class=\"_ _8\"></span>enoeg alle r<span class=\"_ _8\"></span>isico\u2019s en voordelen met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de vorderinge<span class=\"_ _8\"></span>n heeft overg<span class=\"_ _8\"></span>edragen<span class=\"ls0 ws0\">. </span>De Groep neemt<span class=\"_ _8\"></span> niet langer een fin<span class=\"_ _8\"></span>ancieel actief<span class=\"_ _8\"></span> op enkel wanneer d<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e rechten op de kasst<span class=\"_ _8\"></span>romen uit het a<span class=\"_ _8\"></span>ctief zijn vervall<span class=\"_ _8\"></span>en, of wanneer<span class=\"_ _8\"></span> ze het financi\u00eble ac<span class=\"_ _8\"></span>tief en nageno<span class=\"_ _8\"></span>eg alle aan de eigendo<span class=\"_ _8\"></span>m van het actief verbonde<span class=\"_ _8\"></span>n risico\u2019s en voor<span class=\"_ _8\"></span>delen overdraa<span class=\"_ _8\"></span>gt aan een andere ent<span class=\"_ _8\"></span>iteit. Als de Gr<span class=\"_ _8\"></span>oep nagenoeg alle<span class=\"ls0 ws0\"> </span>aan de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">eigendom van het act<span class=\"_ _8\"></span>ief verbonden ris<span class=\"_ _8\"></span>ico\u2019s en voordele<span class=\"_ _8\"></span>n </span></span>niet overdra<span class=\"_ _8\"></span>agt noch behoudt<span class=\"_ _8\"></span> en toch doorg<span class=\"_ _8\"></span>aat het overg<span class=\"_ _8\"></span>enomen actief<span class=\"_ _8\"></span> te controleren,<span class=\"_ _8\"></span> erkent de Groe<span class=\"_ _8\"></span>p haar belang in <span class=\"_ _8\"></span>het actief en de daar<span class=\"_ _8\"></span>bij horen<span class=\"_ _8\"></span>de aansprakel<span class=\"_ _8\"></span>ijkheid voor b<span class=\"_ _8\"></span>edragen die wellicht door<span class=\"_ _8\"></span> haar betaald m<span class=\"_ _8\"></span>oeten worden.<span class=\"_ _8\"></span> Als de Groep n<span class=\"_ _8\"></span>agenoeg al<span class=\"_ _8\"></span>le aan de eigen<span class=\"_ _8\"></span>dom van een ov<span class=\"_ _8\"></span>ergedragen fi<span class=\"_ _8\"></span>nancieel act<span class=\"_ _8\"></span>ief verbonde<span class=\"_ _8\"></span>n risic<span class=\"_ _8\"></span>o\u2019s en voordel<span class=\"_ _8\"></span>en behoudt,<span class=\"_ _8\"></span> handhaaft<span class=\"_ _8\"></span> de Groep het financi\u00eb<span class=\"_ _8\"></span>le actief in de bal<span class=\"_ _8\"></span>ans en erkent e<span class=\"_ _8\"></span>veneens een gew<span class=\"_ _8\"></span>aarborgde l<span class=\"_ _8\"></span>ening voor de <span class=\"_ _8\"></span>ontvange<span class=\"_ _8\"></span>n opbrengste<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Bij het niet la<span class=\"_ _8\"></span>nger opnemen <span class=\"_ _8\"></span>van een financ<span class=\"_ _8\"></span>ieel actief i<span class=\"_ _8\"></span>n zijn geheel w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> en de som van de o<span class=\"_ _8\"></span>ntvangen verg<span class=\"_ _8\"></span>oeding en vor<span class=\"_ _8\"></span>dering en d<span class=\"_ _8\"></span>e cumulatieve w<span class=\"_ _8\"></span>inst of verli<span class=\"_ _8\"></span>es opgenomen in d<span class=\"_ _8\"></span>e niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">ge</span></span>realiseer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>en en gecumule<span class=\"_ _8\"></span>erd in het eige<span class=\"_ _8\"></span>n vermogen, o<span class=\"_ _8\"></span>pgenomen via de wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\">- </span>of<span class=\"_ _8\"></span> verliesreken<span class=\"_ _8\"></span>ing.<span class=\"ls0 ws0\"> </span>Bij de verwijd<span class=\"_ _8\"></span>ering van een f<span class=\"_ _8\"></span>inancieel <span class=\"_ _8\"></span>actief anders <span class=\"_ _8\"></span>dan in zijn ge<span class=\"_ _8\"></span>heel (bijvo<span class=\"_ _8\"></span>orbeeld wanne<span class=\"_ _8\"></span>er de Groep de<span class=\"_ _8\"></span> optie behoudt<span class=\"_ _8\"></span> om ee<span class=\"_ _8\"></span>n deel van een ov<span class=\"_ _8\"></span>ergedrage<span class=\"_ _8\"></span>n actief ter<span class=\"_ _8\"></span>ug te kopen),<span class=\"_ _8\"></span> zal de Groep<span class=\"_ _8\"></span> de vorige boekwaar<span class=\"_ _8\"></span>de van het financiee<span class=\"_ _8\"></span>l actief verdele<span class=\"_ _8\"></span>n tussen het deel dat onder de no<span class=\"_ _8\"></span>emer van aanhoud<span class=\"_ _8\"></span>ende betrokkenh<span class=\"_ _8\"></span>eid nog<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>steeds is opge<span class=\"_ _8\"></span>nomen in de balans,<span class=\"_ _8\"></span> en het deel dat niet meer is opgenomen op bas<span class=\"_ _8\"></span>is van de relatiev<span class=\"_ _8\"></span>e re\u00eble waarde van die del<span class=\"_ _8\"></span>en op de overdracht<span class=\"_ _8\"></span>sdatum. Het ver<span class=\"_ _8\"></span>schil tussen<span class=\"_ _8\"></span> de boekwaarde toegew<span class=\"_ _8\"></span>ezen aan het deel dat<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws57\">meer is opg<span class=\"_ _8\"></span>enomen </span>in de balans en de som v<span class=\"_ _8\"></span>an de ontvangen vergo<span class=\"_ _8\"></span>eding ervoor en all<span class=\"_ _8\"></span>e eraan toegewez<span class=\"_ _8\"></span>en cumulati<span class=\"_ _8\"></span>eve winst of ver<span class=\"_ _8\"></span>lies opgenomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het totaalr<span class=\"_ _8\"></span>esultaat,<span class=\"_ _8\"></span> wordt opgenomen in de winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span><span class=\"ws50\">of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening. Een cum<span class=\"_ _8\"></span>ulatieve w<span class=\"_ _8\"></span>inst of verl<span class=\"_ _8\"></span>ies opgenome<span class=\"_ _8\"></span>n in de overig<span class=\"_ _8\"></span>e elementen v<span class=\"_ _8\"></span>an het totaa<span class=\"_ _8\"></span>lresultaat w<span class=\"_ _8\"></span>ordt verdee<span class=\"_ _8\"></span>ld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>tussen het<span class=\"_ _8\"></span> deel dat is <span class=\"_ _8\"></span>opgenomen in </span>de balans en het<span class=\"_ _8\"></span> deel dat niet m<span class=\"_ _8\"></span>eer is opgenomen o<span class=\"_ _8\"></span>p basis van de relat<span class=\"_ _8\"></span>ieve re\u00eble waar<span class=\"_ _8\"></span>de van die del<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">. </span>Financi\u00eble ins<span class=\"_ _8\"></span>trumenten word<span class=\"_ _8\"></span>en of opgenomen als f<span class=\"_ _8\"></span>inanci\u00eble ver<span class=\"_ _8\"></span>plichtingen of<span class=\"_ _8\"></span> als eigen vermogen.<span class=\"_ _8\"></span> Het financi\u00eble in<span class=\"_ _8\"></span>strument is opgen<span class=\"_ _8\"></span>omen in het eigen ver<span class=\"_ _8\"></span>mogen enkel en all<span class=\"_ _8\"></span>een als het instrument<span class=\"_ _8\"></span> geen contractuel<span class=\"_ _8\"></span>e verplichting he<span class=\"_ _8\"></span>eft om geldmiddel<span class=\"_ _8\"></span>en of een ander financ<span class=\"_ _8\"></span>ieel actief te lev<span class=\"_ _8\"></span>eren, of om financi\u00eble a<span class=\"ls0 ws0\">ctiva </span>of verplichtingen uit<span class=\"_ _8\"></span> te wisselen onder<span class=\"_ _8\"></span> voorwaarden die mogel<span class=\"_ _8\"></span>ijk nadelig kunne<span class=\"_ _8\"></span>n zijn voor de G<span class=\"_ _8\"></span>roep, en als het<span class=\"_ _8\"></span> instrument ka<span class=\"_ _8\"></span>n of zal worden af<span class=\"_ _8\"></span>gewikkeld in<span class=\"_ _8\"></span> een vast aantal van d<span class=\"_ _8\"></span>e eigen vermoge<span class=\"_ _8\"></span>nsinstrument<span class=\"_ _8\"></span>en van de Groep.7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__82": {
   "value": "7.1.13.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Financi\u00eble activa <span class=\"ls0 ws0\"> </span></span>De financi\u00eble <span class=\"_ _8\"></span>activa van de G<span class=\"_ _8\"></span>roep worden ing<span class=\"_ _8\"></span>edeeld in de vo<span class=\"_ _8\"></span>lgende categ<span class=\"_ _8\"></span>orie\u00ebn: financ<span class=\"_ _8\"></span>i\u00eble activa t<span class=\"_ _8\"></span>egen re\u00eble waar<span class=\"_ _8\"></span>de en financ<span class=\"_ _8\"></span>i\u00eble activ<span class=\"_ _8\"></span>a tegen geam<span class=\"_ _8\"></span>ortiseerde kost<span class=\"_ _8\"></span>prijs. De c<span class=\"_ _8\"></span>lassificat<span class=\"_ _8\"></span>ie ha<span class=\"ws38\">ngt<span class=\"_ _8\"></span> </span>af van het bed<span class=\"_ _8\"></span>rijfsmodel v<span class=\"_ _8\"></span>an de onder<span class=\"_ _8\"></span>neming voor <span class=\"_ _8\"></span>het beheer va<span class=\"_ _8\"></span>n de financi\u00ebl<span class=\"_ _8\"></span>e activa en de c<span class=\"_ _8\"></span>ontractuele <span class=\"_ _8\"></span>bepalingen<span class=\"_ _8\"></span> van de kasst<span class=\"_ _8\"></span>romen. Het<span class=\"_ _8\"></span> management <span class=\"_ _8\"></span>bepaalt de cl<span class=\"_ _8\"></span>assificatie v<span class=\"_ _8\"></span>an de financi\u00eble act<span class=\"_ _8\"></span>iva bij de initi<span class=\"_ _8\"></span>\u00eble opname in <span class=\"_ _8\"></span>de balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Reguliere aan<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span> e</span>n verkopen v<span class=\"_ _8\"></span>an financi\u00eble a<span class=\"_ _8\"></span>ctiva worden opge<span class=\"_ _8\"></span>nomen op tr<span class=\"_ _8\"></span>ansactiedatu<span class=\"_ _8\"></span>m, d.i. de datum<span class=\"_ _8\"></span> waarop de Groep zi<span class=\"_ _8\"></span>ch verbindt t<span class=\"_ _8\"></span>ot de aan<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>of verkoop van ee<span class=\"_ _8\"></span>n actief. <span class=\"ls0 ws0\"> </span>Bij initi\u00eble op<span class=\"_ _8\"></span>name waard<span class=\"_ _8\"></span>eert de Groep e<span class=\"_ _8\"></span>en financie<span class=\"_ _8\"></span>el actief aan re<span class=\"_ _8\"></span>\u00eble waarde plus,<span class=\"_ _8\"></span> voor een financ<span class=\"_ _8\"></span>ieel actief ni<span class=\"_ _8\"></span>et gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble w<span class=\"_ _8\"></span>aarde via de <span class=\"_ _8\"></span>winst<span class=\"ls0 ws0\">- <span class=\"_ _65\"> </span></span>of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening, transactiek<span class=\"_ _8\"></span>osten die rechts<span class=\"_ _8\"></span>treeks toewijs<span class=\"_ _8\"></span>baar zijn aan d<span class=\"_ _8\"></span>e verwerving va<span class=\"_ _8\"></span>n het financiee<span class=\"_ _8\"></span>l actief. T<span class=\"_ _8\"></span>ransactiekosten d<span class=\"_ _8\"></span>ie betrekki<span class=\"_ _8\"></span>ng hebben op f<span class=\"_ _8\"></span>inanci\u00eble acti<span class=\"_ _8\"></span>va gewaardeerd a<span class=\"_ _8\"></span>an re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waarde via<span class=\"_ _8\"></span> de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekening,<span class=\"_ _8\"></span> worden in res<span class=\"_ _8\"></span>ultaat genomen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Financi\u00eble act<span class=\"_ _8\"></span>iva, zoals l<span class=\"_ _8\"></span>eningen, han<span class=\"_ _8\"></span>dels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige vor<span class=\"_ _8\"></span>deringen en ge<span class=\"_ _8\"></span>ldmiddelen en <span class=\"_ _8\"></span>kasequivale<span class=\"_ _8\"></span>nten worden <span class=\"_ _8\"></span>op basis van de ef<span class=\"_ _8\"></span>fectieve rent<span class=\"_ _8\"></span>emethode gewa<span class=\"_ _8\"></span>ardeerd tege<span class=\"_ _8\"></span>n ge<span class=\"_ _8\"></span><span class=\"ws38\">amortiseerde<span class=\"_ _8\"></span> </span>kos<span class=\"ws50\">tprijs, ver<span class=\"_ _8\"></span>minderd met<span class=\"_ _8\"></span> eventuele bijzond<span class=\"_ _8\"></span>ere waardeverm<span class=\"_ _8\"></span>inderinge<span class=\"_ _8\"></span>n als deze aangeho<span class=\"_ _8\"></span>uden worden voor de inn<span class=\"_ _8\"></span>ing van contract<span class=\"_ _8\"></span>uele kasstr<span class=\"_ _8\"></span>omen waarbij deze kas<span class=\"_ _8\"></span>stromen enkel betal<span class=\"_ _8\"></span>ingen </span>in kapitaal en i<span class=\"_ _8\"></span>nteresten omv<span class=\"_ _8\"></span>atten.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>rentemeth<span class=\"_ _8\"></span>ode is een meth<span class=\"_ _8\"></span>ode voor het<span class=\"_ _8\"></span> berekenen v<span class=\"_ _8\"></span>an de geamortis<span class=\"_ _8\"></span>eerde kost<span class=\"_ _8\"></span>prijs van een sc<span class=\"_ _8\"></span>huldinstru<span class=\"_ _8\"></span>ment en de toew<span class=\"_ _8\"></span>ijzing van ren<span class=\"_ _8\"></span>te<span class=\"ls0 ws0\">-</span>inkomsten o<span class=\"_ _8\"></span>ver de releva<span class=\"_ _8\"></span>nte periode.<span class=\"_ _8\"></span> De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de geschat<span class=\"_ _8\"></span>te toekomst<span class=\"_ _8\"></span>ige kasontvangs<span class=\"_ _8\"></span>ten (inclu<span class=\"_ _8\"></span>sief alle betaalde of<span class=\"_ _8\"></span> ontvangen vergoe<span class=\"_ _8\"></span>dingen en prijsf<span class=\"_ _8\"></span>luctuaties<span class=\"_ _8\"></span> die een integraal ond<span class=\"_ _8\"></span>erdeel vorme<span class=\"_ _8\"></span>n van de effectie<span class=\"_ _8\"></span>ve rentevoet<span class=\"_ _8\"></span>, transactiek<span class=\"_ _8\"></span>osten en ander<span class=\"_ _8\"></span>e premies<span class=\"_ _8\"></span> of kortingen)<span class=\"_ _8\"></span> over de ver<span class=\"_ _8\"></span>wachte levens<span class=\"_ _8\"></span>duur van het sc<span class=\"_ _8\"></span>huldinst<span class=\"_ _8\"></span>rument disc<span class=\"_ _8\"></span>onteert, of<span class=\"_ _8\"></span>, in voorkome<span class=\"_ _8\"></span>nd geval, een kor<span class=\"_ _8\"></span>tere p<span class=\"ws38\">er<span class=\"_ _8\"></span>iode, </span>tegen de netto <span class=\"_ _8\"></span>boekwaarde bij<span class=\"_ _8\"></span> de eerste opnam<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">. </span>Handels<span class=\"ls0 ws0\">- </span><span class=\"ws46\">en overige vorder<span class=\"_ _8\"></span>ingen na en binne<span class=\"_ _8\"></span>n een jaar zijn in eerst<span class=\"_ _8\"></span>e instantie opgen<span class=\"_ _8\"></span>omen tegen re\u00eble w<span class=\"_ _8\"></span>aarde en daarna<span class=\"_ _8\"></span> gewaardeerd tege<span class=\"_ _8\"></span>n de geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, d.<span class=\"_ _8\"></span>w.z. tegen de nett<span class=\"_ _8\"></span>o </span>huidige waarde<span class=\"_ _8\"></span> van het vorder<span class=\"_ _8\"></span>ingsbedrag, m<span class=\"_ _8\"></span>et behulp van de eff<span class=\"_ _8\"></span>ectieve rentev<span class=\"_ _8\"></span>oetmethode,<span class=\"_ _8\"></span> na aftrek van voorz<span class=\"_ _8\"></span>ieningen v<span class=\"_ _8\"></span>oor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminder<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\">. </span>De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span>De hoogte van de voor<span class=\"_ _8\"></span>ziening wordt<span class=\"_ _8\"></span> in mindering g<span class=\"_ _8\"></span>ebracht op de bo<span class=\"_ _8\"></span>ekwaarde van h<span class=\"_ _8\"></span>et actief en is<span class=\"_ _8\"></span> opgenomen in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g in \u201cverkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d.<span class=\"ls0 ws0\"> </span>Handelsvord<span class=\"_ _8\"></span>eringen word<span class=\"_ _8\"></span>en niet meer opgen<span class=\"_ _8\"></span>omen in de balans w<span class=\"_ _8\"></span>anneer (1) de recht<span class=\"_ _8\"></span>en op de kasstro<span class=\"_ _8\"></span>men uit de handelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n zijn vervalle<span class=\"_ _8\"></span>n, (2) de Groep nag<span class=\"_ _8\"></span>enoeg alle r<span class=\"_ _8\"></span>isico\u2019s en voordelen met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de vorderinge<span class=\"_ _8\"></span>n heeft overg<span class=\"_ _8\"></span>edragen<span class=\"ls0 ws0\">. </span>De Groep neemt<span class=\"_ _8\"></span> niet langer een fin<span class=\"_ _8\"></span>ancieel actief<span class=\"_ _8\"></span> op enkel wanneer d<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e rechten op de kasst<span class=\"_ _8\"></span>romen uit het a<span class=\"_ _8\"></span>ctief zijn vervall<span class=\"_ _8\"></span>en, of wanneer<span class=\"_ _8\"></span> ze het financi\u00eble ac<span class=\"_ _8\"></span>tief en nageno<span class=\"_ _8\"></span>eg alle aan de eigendo<span class=\"_ _8\"></span>m van het actief verbonde<span class=\"_ _8\"></span>n risico\u2019s en voor<span class=\"_ _8\"></span>delen overdraa<span class=\"_ _8\"></span>gt aan een andere ent<span class=\"_ _8\"></span>iteit. Als de Gr<span class=\"_ _8\"></span>oep nagenoeg alle<span class=\"ls0 ws0\"> </span>aan de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">eigendom van het act<span class=\"_ _8\"></span>ief verbonden ris<span class=\"_ _8\"></span>ico\u2019s en voordele<span class=\"_ _8\"></span>n </span></span>niet overdra<span class=\"_ _8\"></span>agt noch behoudt<span class=\"_ _8\"></span> en toch doorg<span class=\"_ _8\"></span>aat het overg<span class=\"_ _8\"></span>enomen actief<span class=\"_ _8\"></span> te controleren,<span class=\"_ _8\"></span> erkent de Groe<span class=\"_ _8\"></span>p haar belang in <span class=\"_ _8\"></span>het actief en de daar<span class=\"_ _8\"></span>bij horen<span class=\"_ _8\"></span>de aansprakel<span class=\"_ _8\"></span>ijkheid voor b<span class=\"_ _8\"></span>edragen die wellicht door<span class=\"_ _8\"></span> haar betaald m<span class=\"_ _8\"></span>oeten worden.<span class=\"_ _8\"></span> Als de Groep n<span class=\"_ _8\"></span>agenoeg al<span class=\"_ _8\"></span>le aan de eigen<span class=\"_ _8\"></span>dom van een ov<span class=\"_ _8\"></span>ergedragen fi<span class=\"_ _8\"></span>nancieel act<span class=\"_ _8\"></span>ief verbonde<span class=\"_ _8\"></span>n risic<span class=\"_ _8\"></span>o\u2019s en voordel<span class=\"_ _8\"></span>en behoudt,<span class=\"_ _8\"></span> handhaaft<span class=\"_ _8\"></span> de Groep het financi\u00eb<span class=\"_ _8\"></span>le actief in de bal<span class=\"_ _8\"></span>ans en erkent e<span class=\"_ _8\"></span>veneens een gew<span class=\"_ _8\"></span>aarborgde l<span class=\"_ _8\"></span>ening voor de <span class=\"_ _8\"></span>ontvange<span class=\"_ _8\"></span>n opbrengste<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Bij het niet la<span class=\"_ _8\"></span>nger opnemen <span class=\"_ _8\"></span>van een financ<span class=\"_ _8\"></span>ieel actief i<span class=\"_ _8\"></span>n zijn geheel w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> en de som van de o<span class=\"_ _8\"></span>ntvangen verg<span class=\"_ _8\"></span>oeding en vor<span class=\"_ _8\"></span>dering en d<span class=\"_ _8\"></span>e cumulatieve w<span class=\"_ _8\"></span>inst of verli<span class=\"_ _8\"></span>es opgenomen in d<span class=\"_ _8\"></span>e niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">ge</span></span>realiseer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>en en gecumule<span class=\"_ _8\"></span>erd in het eige<span class=\"_ _8\"></span>n vermogen, o<span class=\"_ _8\"></span>pgenomen via de wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\">- </span>of<span class=\"_ _8\"></span> verliesreken<span class=\"_ _8\"></span>ing.<span class=\"ls0 ws0\"> </span>Bij de verwijd<span class=\"_ _8\"></span>ering van een f<span class=\"_ _8\"></span>inancieel <span class=\"_ _8\"></span>actief anders <span class=\"_ _8\"></span>dan in zijn ge<span class=\"_ _8\"></span>heel (bijvo<span class=\"_ _8\"></span>orbeeld wanne<span class=\"_ _8\"></span>er de Groep de<span class=\"_ _8\"></span> optie behoudt<span class=\"_ _8\"></span> om ee<span class=\"_ _8\"></span>n deel van een ov<span class=\"_ _8\"></span>ergedrage<span class=\"_ _8\"></span>n actief ter<span class=\"_ _8\"></span>ug te kopen),<span class=\"_ _8\"></span> zal de Groep<span class=\"_ _8\"></span> de vorige boekwaar<span class=\"_ _8\"></span>de van het financiee<span class=\"_ _8\"></span>l actief verdele<span class=\"_ _8\"></span>n tussen het deel dat onder de no<span class=\"_ _8\"></span>emer van aanhoud<span class=\"_ _8\"></span>ende betrokkenh<span class=\"_ _8\"></span>eid nog<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>steeds is opge<span class=\"_ _8\"></span>nomen in de balans,<span class=\"_ _8\"></span> en het deel dat niet meer is opgenomen op bas<span class=\"_ _8\"></span>is van de relatiev<span class=\"_ _8\"></span>e re\u00eble waarde van die del<span class=\"_ _8\"></span>en op de overdracht<span class=\"_ _8\"></span>sdatum. Het ver<span class=\"_ _8\"></span>schil tussen<span class=\"_ _8\"></span> de boekwaarde toegew<span class=\"_ _8\"></span>ezen aan het deel dat<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws57\">meer is opg<span class=\"_ _8\"></span>enomen </span>in de balans en de som v<span class=\"_ _8\"></span>an de ontvangen vergo<span class=\"_ _8\"></span>eding ervoor en all<span class=\"_ _8\"></span>e eraan toegewez<span class=\"_ _8\"></span>en cumulati<span class=\"_ _8\"></span>eve winst of ver<span class=\"_ _8\"></span>lies opgenomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het totaalr<span class=\"_ _8\"></span>esultaat,<span class=\"_ _8\"></span> wordt opgenomen in de winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span><span class=\"ws50\">of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening. Een cum<span class=\"_ _8\"></span>ulatieve w<span class=\"_ _8\"></span>inst of verl<span class=\"_ _8\"></span>ies opgenome<span class=\"_ _8\"></span>n in de overig<span class=\"_ _8\"></span>e elementen v<span class=\"_ _8\"></span>an het totaa<span class=\"_ _8\"></span>lresultaat w<span class=\"_ _8\"></span>ordt verdee<span class=\"_ _8\"></span>ld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>tussen het<span class=\"_ _8\"></span> deel dat is <span class=\"_ _8\"></span>opgenomen in </span>de balans en het<span class=\"_ _8\"></span> deel dat niet m<span class=\"_ _8\"></span>eer is opgenomen o<span class=\"_ _8\"></span>p basis van de relat<span class=\"_ _8\"></span>ieve re\u00eble waar<span class=\"_ _8\"></span>de van die del<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__84": {
   "value": "Bij initi\u00eble op<span class=\"_ _8\"></span>name waard<span class=\"_ _8\"></span>eert de Groep e<span class=\"_ _8\"></span>en financie<span class=\"_ _8\"></span>el actief aan re<span class=\"_ _8\"></span>\u00eble waarde plus,<span class=\"_ _8\"></span> voor een financ<span class=\"_ _8\"></span>ieel actief ni<span class=\"_ _8\"></span>et gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble w<span class=\"_ _8\"></span>aarde via de <span class=\"_ _8\"></span>winst<span class=\"ls0 ws0\">- <span class=\"_ _65\"> </span></span>of<span class=\"_ _8\"></span> verliesrek<span class=\"_ _8\"></span>ening, transactiek<span class=\"_ _8\"></span>osten die rechts<span class=\"_ _8\"></span>treeks toewijs<span class=\"_ _8\"></span>baar zijn aan d<span class=\"_ _8\"></span>e verwerving va<span class=\"_ _8\"></span>n het financiee<span class=\"_ _8\"></span>l actief. T<span class=\"_ _8\"></span>ransactiekosten d<span class=\"_ _8\"></span>ie betrekki<span class=\"_ _8\"></span>ng hebben op f<span class=\"_ _8\"></span>inanci\u00eble acti<span class=\"_ _8\"></span>va gewaardeerd a<span class=\"_ _8\"></span>an re\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>waarde via<span class=\"_ _8\"></span> de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekening,<span class=\"_ _8\"></span> worden in res<span class=\"_ _8\"></span>ultaat genomen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__212-1": {
   "value": "De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.<span class=\"ls0 ws0\"> </span>De hoogte van de voor<span class=\"_ _8\"></span>ziening wordt<span class=\"_ _8\"></span> in mindering g<span class=\"_ _8\"></span>ebracht op de bo<span class=\"_ _8\"></span>ekwaarde van h<span class=\"_ _8\"></span>et actief en is<span class=\"_ _8\"></span> opgenomen in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g in \u201cverkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d.<span class=\"ls0 ws0\"> </span>Handelsvord<span class=\"_ _8\"></span>eringen word<span class=\"_ _8\"></span>en niet meer opgen<span class=\"_ _8\"></span>omen in de balans w<span class=\"_ _8\"></span>anneer (1) de recht<span class=\"_ _8\"></span>en op de kasstro<span class=\"_ _8\"></span>men uit de handelsv<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n zijn vervalle<span class=\"_ _8\"></span>n, (2) de Groep nag<span class=\"_ _8\"></span>enoeg alle r<span class=\"_ _8\"></span>isico\u2019s en voordelen met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de vorderinge<span class=\"_ _8\"></span>n heeft overg<span class=\"_ _8\"></span>edragen.7.5.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">K<span class=\"_ _8\"></span>redietrisico </span> </span>Het kredietr<span class=\"_ _8\"></span>isico wordt beh<span class=\"_ _8\"></span>eerd op het niv<span class=\"_ _8\"></span>eau van de Gr<span class=\"_ _8\"></span>oep. Krediet<span class=\"_ _8\"></span>risico komt<span class=\"_ _8\"></span> voort uit geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivale<span class=\"_ _8\"></span>nten, afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instrumente<span class=\"_ _8\"></span>n en deposito<span class=\"_ _8\"></span>\u2019s bij banken <span class=\"_ _8\"></span>en financi\u00eble ins<span class=\"_ _8\"></span>tellingen,<span class=\"_ _8\"></span> alsmede kredi<span class=\"_ _8\"></span>etblootst<span class=\"_ _8\"></span>elling aan bedr<span class=\"_ _8\"></span>ijfsklanten,<span class=\"_ _8\"></span> met inbegrip va<span class=\"_ _8\"></span>n uitstaande v<span class=\"_ _8\"></span>orderingen en t<span class=\"_ _8\"></span>oegeze<span class=\"_ _8\"></span>gde transact<span class=\"_ _8\"></span>ies. De Groep be<span class=\"_ _8\"></span>oordeelt de kr<span class=\"_ _8\"></span>edietwaar<span class=\"_ _8\"></span>digheid van de klant, rekenin<span class=\"_ _8\"></span>g houdend met<span class=\"_ _8\"></span> diens financi\u00ebl<span class=\"_ _8\"></span>e positie, ervar<span class=\"_ _8\"></span>ingen uit het ver<span class=\"_ _8\"></span>leden en ander<span class=\"_ _8\"></span>e factoren op bas<span class=\"_ _8\"></span>is waarvan in<span class=\"_ _8\"></span>dividue<span class=\"_ _8\"></span>le risicolim<span class=\"_ _8\"></span>ieten worden inges<span class=\"_ _8\"></span>teld confo<span class=\"_ _8\"></span>rm de door bedrijfsle<span class=\"_ _8\"></span>iders vastgest<span class=\"_ _8\"></span>elde grenzen.<span class=\"_ _8\"></span> Historische wan<span class=\"_ _8\"></span>betalingen waren la<span class=\"_ _8\"></span>ger dan 1% in 2022 en 2021. Hande<span class=\"_ _8\"></span>lsvordering<span class=\"_ _8\"></span>en zijn versprei<span class=\"_ _8\"></span>d over verschill<span class=\"_ _8\"></span>ende landen en tegen<span class=\"_ _8\"></span>partijen en er bestaat geen gr<span class=\"_ _8\"></span>ote concentrat<span class=\"_ _8\"></span>ie met \u00e9\u00e9n of enk<span class=\"_ _8\"></span>ele tegenpart<span class=\"_ _8\"></span>ijen.<span class=\"ls0 ws0\"> </span>We verwijzen n<span class=\"_ _8\"></span>aar toelichtin<span class=\"_ _8\"></span>g 7.13. voor d<span class=\"_ _8\"></span>e ouderdomsa<span class=\"_ _8\"></span>nalyse van de v<span class=\"_ _8\"></span>orderingen en d<span class=\"_ _8\"></span>e dubieuze vord<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Alle financi<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en worden aa<span class=\"_ _8\"></span>ngehouden bij <span class=\"_ _8\"></span>banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen met<span class=\"_ _8\"></span> een kredietwaar<span class=\"_ _8\"></span>digheid van mins<span class=\"_ _8\"></span>tens<span class=\"ls0 ws0\"> A.<span class=\"_ _8\"></span> </span>De boekwaard<span class=\"_ _8\"></span>e zoals gepres<span class=\"_ _8\"></span>enteerd in toel<span class=\"_ _8\"></span>ichting 7.5.<span class=\"_ _8\"></span>1. vertegen<span class=\"_ _8\"></span>woordigt de maxi<span class=\"_ _8\"></span>male blootst<span class=\"_ _8\"></span>elling aan<span class=\"_ _8\"></span> het kredietrisi<span class=\"_ _8\"></span>co op de rapport<span class=\"_ _8\"></span>eringsdatum<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>In de loop van <span class=\"_ _8\"></span>het jaar zijn de <span class=\"_ _8\"></span>betalingsv<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>oor de vorderi<span class=\"_ _8\"></span>ngen noch versl<span class=\"_ _8\"></span>echterd noc<span class=\"_ _8\"></span>h heronderhande<span class=\"_ _8\"></span>ld die de algem<span class=\"_ _8\"></span>ene betali<span class=\"_ _8\"></span>ngstermijnen b<span class=\"_ _8\"></span>e\u00efnvloede<span class=\"ls0 ws9e\">n<span class=\"_ _8\"></span>. Het maximale kredietrisico </span>aan het einde v<span class=\"_ _8\"></span>an de rapporteri<span class=\"_ _8\"></span>ngsperiode i<span class=\"_ _8\"></span>s de boekwaar<span class=\"_ _8\"></span>de van elke regel va<span class=\"_ _8\"></span>n hierboven ver<span class=\"_ _8\"></span>melde vorderi<span class=\"_ _8\"></span>ngen. De Gr<span class=\"_ _8\"></span>oep houdt geen ond<span class=\"_ _8\"></span>erpand als zeker<span class=\"_ _8\"></span>heid.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__66": {
   "value": "De Groep beo<span class=\"_ _8\"></span>ordeelt op een <span class=\"_ _8\"></span>toekomstger<span class=\"_ _8\"></span>ichte basis de v<span class=\"_ _8\"></span>erwachte kr<span class=\"_ _8\"></span>edietverliezen v<span class=\"_ _8\"></span>erbonden aa<span class=\"_ _8\"></span>n de financi<span class=\"_ _8\"></span>\u00eble activ<span class=\"_ _8\"></span>a gewaardeer<span class=\"_ _8\"></span>d aan geamort<span class=\"_ _8\"></span>iseerde kostpr<span class=\"_ _8\"></span>ijs. Voor hand<span class=\"_ _8\"></span>elsvorderi<span class=\"_ _8\"></span>ngen past de Groep de veree<span class=\"_ _8\"></span>nvoudigde ben<span class=\"_ _8\"></span>adering voorzie<span class=\"_ _8\"></span>n door IFRS 9 <span class=\"ls0 ws0\">\u2013 <span class=\"_ _8\"></span></span><span class=\"ff3f\">Financi\u00eble i<span class=\"_ _8\"></span>nstrumenten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span><span class=\"ws38\">toe</span>, waa<span class=\"_ _8\"></span>rbij verwacht<span class=\"_ _8\"></span>e kredietverli<span class=\"_ _8\"></span>ezen op basis van l<span class=\"_ _8\"></span>evensduur wor<span class=\"_ _8\"></span>den opgenomen vanaf<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>initi\u00eble opn<span class=\"_ _8\"></span>ame van de vorder<span class=\"_ _8\"></span>ingen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__213-1": {
   "value": "Bij het niet la<span class=\"_ _8\"></span>nger opnemen <span class=\"_ _8\"></span>van een financ<span class=\"_ _8\"></span>ieel actief i<span class=\"_ _8\"></span>n zijn geheel w<span class=\"_ _8\"></span>ordt het versc<span class=\"_ _8\"></span>hil tussen d<span class=\"_ _8\"></span>e boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> en de som van de o<span class=\"_ _8\"></span>ntvangen verg<span class=\"_ _8\"></span>oeding en vor<span class=\"_ _8\"></span>dering en d<span class=\"_ _8\"></span>e cumulatieve w<span class=\"_ _8\"></span>inst of verli<span class=\"_ _8\"></span>es opgenomen in d<span class=\"_ _8\"></span>e niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">ge</span></span>realiseer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>en en gecumule<span class=\"_ _8\"></span>erd in het eige<span class=\"_ _8\"></span>n vermogen, o<span class=\"_ _8\"></span>pgenomen via de wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\">- </span>of<span class=\"_ _8\"></span> verliesreken<span class=\"_ _8\"></span>ing.Actuari\u00eble w<span class=\"_ _8\"></span>insten en ver<span class=\"_ _8\"></span>liezen als gev<span class=\"_ _8\"></span>olg van aa<span class=\"_ _8\"></span>npassingen en <span class=\"_ _8\"></span>wijziging<span class=\"_ _8\"></span>en in de actuar<span class=\"_ _8\"></span>i\u00eble verond<span class=\"_ _8\"></span>erstell<span class=\"_ _8\"></span>ingen worden <span class=\"_ _8\"></span>opgenom<span class=\"_ _8\"></span>en ten last<span class=\"_ _8\"></span>e of ten gun<span class=\"_ _8\"></span>ste van de <span class=\"_ _8\"></span><span class=\"ws38\">niet<span class=\"ls0 ws0\">-</span></span>gerealis<span class=\"_ _8\"></span>eerde result<span class=\"_ _8\"></span>aten in de periode waar<span class=\"_ _8\"></span>in zij zich v<span class=\"_ _8\"></span>oordoen.Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening.De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * ResultatenrekeningDe gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__215-1": {
   "value": "7.1.14.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geldmiddelen en kasequivalent<span class=\"_ _1\"></span>en <span class=\"ls0 ws0\"> </span></span>Geldmiddele<span class=\"_ _8\"></span>n en kasequiv<span class=\"_ _8\"></span>alenten omv<span class=\"_ _8\"></span>atten contant<span class=\"_ _8\"></span>en, onmidd<span class=\"_ _8\"></span>ellijk opvr<span class=\"_ _8\"></span>aagbare depos<span class=\"_ _8\"></span>ito\u2019s bij bank<span class=\"_ _8\"></span>en en overi<span class=\"_ _8\"></span>ge kortlopend<span class=\"_ _8\"></span>e, ze<span class=\"ls0 ws0\">e</span>r <span class=\"_ _8\"></span>liquide bele<span class=\"_ _8\"></span>ggingen met een <span class=\"_ _8\"></span>oorspronke<span class=\"_ _8\"></span>lijke loopt<span class=\"_ _8\"></span>ijd van<span class=\"_ _8\"></span> drie maanden <span class=\"_ _8\"></span>of minder. Banks<span class=\"_ _8\"></span>chulden worden i<span class=\"_ _8\"></span>n de balans opgen<span class=\"_ _8\"></span>omen onder de kor<span class=\"_ _8\"></span>tlopende len<span class=\"_ _8\"></span>ingsverplic<span class=\"_ _8\"></span>htingen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.14.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">GELDMIDDELEN E<span class=\"_ _1\"></span>N KASEQUIV<span class=\"_ _1\"></span>ALENTEN<span class=\"ls0 ws0\"> </span></span></span>De netto kaspo<span class=\"_ _8\"></span>sitie zoals ge<span class=\"ws38\">pr<span class=\"_ _8\"></span>esenteerd </span>i<span class=\"_ _8\"></span>n het geconsol<span class=\"_ _8\"></span>ideerd kasst<span class=\"_ _8\"></span>roomoverzic<span class=\"_ _8\"></span>ht is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Korte-termijndeposito\u2019<span class=\"_ _8\"></span>s (niet langer dan 3 maanden)  15,4 58,3 Vrij beschikbare geldmiddel<span class=\"_ _8\"></span>en  133,7 188,4 Totaal<span class=\"ls0 ws0\">  </span>149,1 246,7",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__214-1": {
   "value": "7.1.14.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geldmiddelen en kasequivalent<span class=\"_ _1\"></span>en <span class=\"ls0 ws0\"> </span></span>Geldmiddele<span class=\"_ _8\"></span>n en kasequiv<span class=\"_ _8\"></span>alenten omv<span class=\"_ _8\"></span>atten contant<span class=\"_ _8\"></span>en, onmidd<span class=\"_ _8\"></span>ellijk opvr<span class=\"_ _8\"></span>aagbare depos<span class=\"_ _8\"></span>ito\u2019s bij bank<span class=\"_ _8\"></span>en en overi<span class=\"_ _8\"></span>ge kortlopend<span class=\"_ _8\"></span>e, ze<span class=\"ls0 ws0\">e</span>r <span class=\"_ _8\"></span>liquide bele<span class=\"_ _8\"></span>ggingen met een <span class=\"_ _8\"></span>oorspronke<span class=\"_ _8\"></span>lijke loopt<span class=\"_ _8\"></span>ijd van<span class=\"_ _8\"></span> drie maanden <span class=\"_ _8\"></span>of minder. Banks<span class=\"_ _8\"></span>chulden worden i<span class=\"_ _8\"></span>n de balans opgen<span class=\"_ _8\"></span>omen onder de kor<span class=\"_ _8\"></span>tlopende len<span class=\"_ _8\"></span>ingsverplic<span class=\"_ _8\"></span>htingen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.14.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">GELDMIDDELEN E<span class=\"_ _1\"></span>N KASEQUIV<span class=\"_ _1\"></span>ALENTEN<span class=\"ls0 ws0\"> </span></span></span>De netto kaspo<span class=\"_ _8\"></span>sitie zoals ge<span class=\"ws38\">pr<span class=\"_ _8\"></span>esenteerd </span>i<span class=\"_ _8\"></span>n het geconsol<span class=\"_ _8\"></span>ideerd kasst<span class=\"_ _8\"></span>roomoverzic<span class=\"_ _8\"></span>ht is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Korte-termijndeposito\u2019<span class=\"_ _8\"></span>s (niet langer dan 3 maanden)  15,4 58,3 Vrij beschikbare geldmiddel<span class=\"_ _8\"></span>en  133,7 188,4 Totaal<span class=\"ls0 ws0\">  </span>149,1 246,7 De boekwaard<span class=\"_ _8\"></span>e van de geldmidd<span class=\"_ _8\"></span>elen en kasequ<span class=\"_ _8\"></span>ivalenten i<span class=\"_ _8\"></span>s een redelijke <span class=\"_ _8\"></span>benadering va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de. <span class=\"ls0 ws0\"> </span>Ontex Rusland<span class=\"_ _8\"></span> heeft geldmid<span class=\"_ _8\"></span>delen die slecht<span class=\"_ _8\"></span>s tot op een bepaald<span class=\"_ _8\"></span>e hoogte kunnen ge<span class=\"_ _8\"></span>bruikt worde<span class=\"_ _8\"></span>n door andere entit<span class=\"_ _8\"></span>eiten binnen <span class=\"ws38\">d<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>Groep, maar<span class=\"_ _8\"></span> die wel volledig t<span class=\"_ _8\"></span>oegankelijk zijn v<span class=\"_ _8\"></span>oor de vennootsch<span class=\"_ _8\"></span>ap zelf en bijgev<span class=\"_ _8\"></span>olg als geldmi<span class=\"_ _8\"></span>ddelen en kasequ<span class=\"_ _8\"></span>ivalenten zi<span class=\"_ _8\"></span>jn opgenomen in d<span class=\"_ _8\"></span>e balans.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De kredietwa<span class=\"_ _8\"></span>ardigheid van d<span class=\"_ _8\"></span>e banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen waarmee d<span class=\"_ _8\"></span>e Groep werkt,<span class=\"_ _8\"></span> wordt vermel<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span>de vol<span class=\"_ _8\"></span>gende tabel:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 AA<span class=\"ls0 ws0\">  </span>1,6 1,7  A  142,8 209,5  BBB<span class=\"ls0 ws0\">  </span>1,1 5,3  BB<span class=\"ls0 ws0\">  </span>1,4 17,9  B - 7,5  Geen kredietscore  2,2 4,8  Totaal<span class=\"ls0 ws0\">  </span>149,1 246,7  .",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__85": {
   "value": "7.1.14.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geldmiddelen en kasequivalent<span class=\"_ _1\"></span>en <span class=\"ls0 ws0\"> </span></span>Geldmiddele<span class=\"_ _8\"></span>n en kasequiv<span class=\"_ _8\"></span>alenten omv<span class=\"_ _8\"></span>atten contant<span class=\"_ _8\"></span>en, onmidd<span class=\"_ _8\"></span>ellijk opvr<span class=\"_ _8\"></span>aagbare depos<span class=\"_ _8\"></span>ito\u2019s bij bank<span class=\"_ _8\"></span>en en overi<span class=\"_ _8\"></span>ge kortlopend<span class=\"_ _8\"></span>e, ze<span class=\"ls0 ws0\">e</span>r <span class=\"_ _8\"></span>liquide bele<span class=\"_ _8\"></span>ggingen met een <span class=\"_ _8\"></span>oorspronke<span class=\"_ _8\"></span>lijke loopt<span class=\"_ _8\"></span>ijd van<span class=\"_ _8\"></span> drie maanden <span class=\"_ _8\"></span>of minder. Banks<span class=\"_ _8\"></span>chulden worden i<span class=\"_ _8\"></span>n de balans opgen<span class=\"_ _8\"></span>omen onder de kor<span class=\"_ _8\"></span>tlopende len<span class=\"_ _8\"></span>ingsverplic<span class=\"_ _8\"></span>htingen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__218-1": {
   "value": "7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.7.15.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws28\">KAPITAAL</span> </span>Het kapitaal va<span class=\"_ _8\"></span>n 1.208,0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac <span class=\"_ _0\"></span></span>wordt ver<span class=\"_ _8\"></span>tegenwoordigd<span class=\"_ _8\"></span> door 82.347.2<span class=\"_ _8\"></span>18 (toegestan<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e</span>) aandelen,<span class=\"_ _8\"></span> waarvan 1.270.<span class=\"_ _8\"></span>500<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>eigen aandel<span class=\"_ _8\"></span>en (2021: 1.381.<span class=\"_ _8\"></span>140 eigen aande<span class=\"_ _8\"></span>len). Aldus houd<span class=\"_ _8\"></span>en externe aande<span class=\"_ _8\"></span>elhouders 81.0<span class=\"_ _8\"></span>76.718 <span class=\"ws38\">gewon<span class=\"_ _8\"></span>e </span>aandelen (2<span class=\"_ _8\"></span>021: 80.966.<span class=\"_ _8\"></span>07<span class=\"ls0 ws0\">8). </span>Het uitgegev<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">kapitaal is<span class=\"_ _8\"></span> volledig </span>vol<span class=\"ws3e\">st<span class=\"_ _8\"></span>ort en bestaat<span class=\"_ _8\"></span> uit gewone aande<span class=\"_ _8\"></span>len zonder n<span class=\"_ _8\"></span>ominale waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__217-1": {
   "value": "7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Financi\u00eble ins<span class=\"_ _8\"></span>trumenten word<span class=\"_ _8\"></span>en of opgenomen als f<span class=\"_ _8\"></span>inanci\u00eble ver<span class=\"_ _8\"></span>plichtingen of<span class=\"_ _8\"></span> als eigen vermogen.<span class=\"_ _8\"></span> Het financi\u00eble in<span class=\"_ _8\"></span>strument is opgen<span class=\"_ _8\"></span>omen in het eigen ver<span class=\"_ _8\"></span>mogen enkel en all<span class=\"_ _8\"></span>een als het instrument<span class=\"_ _8\"></span> geen contractuel<span class=\"_ _8\"></span>e verplichting he<span class=\"_ _8\"></span>eft om geldmiddel<span class=\"_ _8\"></span>en of een ander financ<span class=\"_ _8\"></span>ieel actief te lev<span class=\"_ _8\"></span>eren, of om financi\u00eble a<span class=\"ls0 ws0\">ctiva </span>of verplichtingen uit<span class=\"_ _8\"></span> te wisselen onder<span class=\"_ _8\"></span> voorwaarden die mogel<span class=\"_ _8\"></span>ijk nadelig kunne<span class=\"_ _8\"></span>n zijn voor de G<span class=\"_ _8\"></span>roep, en als het<span class=\"_ _8\"></span> instrument ka<span class=\"_ _8\"></span>n of zal worden af<span class=\"_ _8\"></span>gewikkeld in<span class=\"_ _8\"></span> een vast aantal van d<span class=\"_ _8\"></span>e eigen vermoge<span class=\"_ _8\"></span>nsinstrument<span class=\"_ _8\"></span>en van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.15.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws28\">KAPITAAL</span> </span>Het kapitaal va<span class=\"_ _8\"></span>n 1.208,0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac <span class=\"_ _0\"></span></span>wordt ver<span class=\"_ _8\"></span>tegenwoordigd<span class=\"_ _8\"></span> door 82.347.2<span class=\"_ _8\"></span>18 (toegestan<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e</span>) aandelen,<span class=\"_ _8\"></span> waarvan 1.270.<span class=\"_ _8\"></span>500<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>eigen aandel<span class=\"_ _8\"></span>en (2021: 1.381.<span class=\"_ _8\"></span>140 eigen aande<span class=\"_ _8\"></span>len). Aldus houd<span class=\"_ _8\"></span>en externe aande<span class=\"_ _8\"></span>elhouders 81.0<span class=\"_ _8\"></span>76.718 <span class=\"ws38\">gewon<span class=\"_ _8\"></span>e </span>aandelen (2<span class=\"_ _8\"></span>021: 80.966.<span class=\"_ _8\"></span>07<span class=\"ls0 ws0\">8). </span>Het uitgegev<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">kapitaal is<span class=\"_ _8\"></span> volledig </span>vol<span class=\"ws3e\">st<span class=\"_ _8\"></span>ort en bestaat<span class=\"_ _8\"></span> uit gewone aande<span class=\"_ _8\"></span>len zonder n<span class=\"_ _8\"></span>ominale waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__216-1": {
   "value": "7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Financi\u00eble ins<span class=\"_ _8\"></span>trumenten word<span class=\"_ _8\"></span>en of opgenomen als f<span class=\"_ _8\"></span>inanci\u00eble ver<span class=\"_ _8\"></span>plichtingen of<span class=\"_ _8\"></span> als eigen vermogen.<span class=\"_ _8\"></span> Het financi\u00eble in<span class=\"_ _8\"></span>strument is opgen<span class=\"_ _8\"></span>omen in het eigen ver<span class=\"_ _8\"></span>mogen enkel en all<span class=\"_ _8\"></span>een als het instrument<span class=\"_ _8\"></span> geen contractuel<span class=\"_ _8\"></span>e verplichting he<span class=\"_ _8\"></span>eft om geldmiddel<span class=\"_ _8\"></span>en of een ander financ<span class=\"_ _8\"></span>ieel actief te lev<span class=\"_ _8\"></span>eren, of om financi\u00eble a<span class=\"ls0 ws0\">ctiva </span>of verplichtingen uit<span class=\"_ _8\"></span> te wisselen onder<span class=\"_ _8\"></span> voorwaarden die mogel<span class=\"_ _8\"></span>ijk nadelig kunne<span class=\"_ _8\"></span>n zijn voor de G<span class=\"_ _8\"></span>roep, en als het<span class=\"_ _8\"></span> instrument ka<span class=\"_ _8\"></span>n of zal worden af<span class=\"_ _8\"></span>gewikkeld in<span class=\"_ _8\"></span> een vast aantal van d<span class=\"_ _8\"></span>e eigen vermoge<span class=\"_ _8\"></span>nsinstrument<span class=\"_ _8\"></span>en van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening7.15.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws28\">KAPITAAL</span> </span>Het kapitaal va<span class=\"_ _8\"></span>n 1.208,0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac <span class=\"_ _0\"></span></span>wordt ver<span class=\"_ _8\"></span>tegenwoordigd<span class=\"_ _8\"></span> door 82.347.2<span class=\"_ _8\"></span>18 (toegestan<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e</span>) aandelen,<span class=\"_ _8\"></span> waarvan 1.270.<span class=\"_ _8\"></span>500<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>eigen aandel<span class=\"_ _8\"></span>en (2021: 1.381.<span class=\"_ _8\"></span>140 eigen aande<span class=\"_ _8\"></span>len). Aldus houd<span class=\"_ _8\"></span>en externe aande<span class=\"_ _8\"></span>elhouders 81.0<span class=\"_ _8\"></span>76.718 <span class=\"ws38\">gewon<span class=\"_ _8\"></span>e </span>aandelen (2<span class=\"_ _8\"></span>021: 80.966.<span class=\"_ _8\"></span>07<span class=\"ls0 ws0\">8). </span>Het uitgegev<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">kapitaal is<span class=\"_ _8\"></span> volledig </span>vol<span class=\"ws3e\">st<span class=\"_ _8\"></span>ort en bestaat<span class=\"_ _8\"></span> uit gewone aande<span class=\"_ _8\"></span>len zonder n<span class=\"_ _8\"></span>ominale waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__87": {
   "value": "7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__86": {
   "value": "7.1.15.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Kapitaal <span class=\"ls0 ws0\"> </span>Gewone aandelen w<span class=\"_ _8\"></span>orden geclassif<span class=\"_ _8\"></span>iceerd als eig<span class=\"_ _8\"></span>en vermogen. I<span class=\"_ _8\"></span>ndien een onderneming va<span class=\"_ _8\"></span>n de Groep maatschap<span class=\"_ _8\"></span>pelijk kapitaal (<span class=\"_ _8\"></span>eigen aandele<span class=\"_ _8\"></span>n) van de vennootsc<span class=\"_ _8\"></span>hap koopt, wordt de bet<span class=\"_ _8\"></span>aalde vergoeding i<span class=\"_ _8\"></span>n mindering gebr<span class=\"_ _8\"></span>acht op het eig<span class=\"_ _8\"></span>en vermogen t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an de aandeelhou<span class=\"_ _8\"></span>ders van de venn<span class=\"_ _8\"></span>ootschap t<span class=\"_ _8\"></span>otdat de aandel<span class=\"_ _8\"></span>en worden geschr<span class=\"_ _8\"></span>apt of opnieuw w<span class=\"_ _8\"></span>orden uitgeg<span class=\"_ _8\"></span>even. Kosten die dir<span class=\"_ _8\"></span>ect toewijsb<span class=\"_ _8\"></span>aar zijn aan d<span class=\"_ _8\"></span>e uitgifte van nie<span class=\"_ _8\"></span>uwe aandel<span class=\"_ _8\"></span>en worden in het ei<span class=\"_ _8\"></span>gen vermogen op<span class=\"_ _8\"></span>genomen in mi<span class=\"_ _8\"></span>ndering va<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span>en, na aftrek<span class=\"_ _8\"></span> van belastinge<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span>Financi\u00eble ins<span class=\"_ _8\"></span>trumenten word<span class=\"_ _8\"></span>en of opgenomen als f<span class=\"_ _8\"></span>inanci\u00eble ver<span class=\"_ _8\"></span>plichtingen of<span class=\"_ _8\"></span> als eigen vermogen.<span class=\"_ _8\"></span> Het financi\u00eble in<span class=\"_ _8\"></span>strument is opgen<span class=\"_ _8\"></span>omen in het eigen ver<span class=\"_ _8\"></span>mogen enkel en all<span class=\"_ _8\"></span>een als het instrument<span class=\"_ _8\"></span> geen contractuel<span class=\"_ _8\"></span>e verplichting he<span class=\"_ _8\"></span>eft om geldmiddel<span class=\"_ _8\"></span>en of een ander financ<span class=\"_ _8\"></span>ieel actief te lev<span class=\"_ _8\"></span>eren, of om financi\u00eble a<span class=\"ls0 ws0\">ctiva </span>of verplichtingen uit<span class=\"_ _8\"></span> te wisselen onder<span class=\"_ _8\"></span> voorwaarden die mogel<span class=\"_ _8\"></span>ijk nadelig kunne<span class=\"_ _8\"></span>n zijn voor de G<span class=\"_ _8\"></span>roep, en als het<span class=\"_ _8\"></span> instrument ka<span class=\"_ _8\"></span>n of zal worden af<span class=\"_ _8\"></span>gewikkeld in<span class=\"_ _8\"></span> een vast aantal van d<span class=\"_ _8\"></span>e eigen vermoge<span class=\"_ _8\"></span>nsinstrument<span class=\"_ _8\"></span>en van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__220-1": {
   "value": "7.1.16.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Overheidssubsidies <span class=\"ls0 ws0\"> </span>Subsidies van <span class=\"_ _8\"></span>overheden zij<span class=\"_ _8\"></span>n opgenomen te<span class=\"_ _8\"></span>gen hun re\u00eble waar<span class=\"_ _8\"></span>de wanneer<span class=\"_ _8\"></span> er een redelij<span class=\"_ _8\"></span>ke zekerheid i<span class=\"_ _8\"></span>s dat de subsidi<span class=\"_ _8\"></span>e zal worden ont<span class=\"_ _8\"></span>vangen en de G<span class=\"_ _8\"></span>roep alle bijbeh<span class=\"_ _8\"></span>orende voor<span class=\"_ _8\"></span>waarden zal<span class=\"_ _8\"></span> naleven<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Overheidssubs<span class=\"_ _8\"></span>idies met betre<span class=\"_ _8\"></span>kking tot terr<span class=\"_ _8\"></span>einen, gebouwen,<span class=\"_ _8\"></span> machines en install<span class=\"_ _8\"></span>aties worde<span class=\"_ _8\"></span>n in mindering gebr<span class=\"_ _8\"></span>acht op de kostpr<span class=\"_ _8\"></span>ijs van de activ<span class=\"_ _8\"></span>a waarop ze betrek<span class=\"_ _8\"></span>king hebben en worde<span class=\"_ _8\"></span>n lineair opgeno<span class=\"_ _8\"></span>men in de resul<span class=\"_ _8\"></span>tatenrekening <span class=\"_ _8\"></span>gedurende de v<span class=\"_ _8\"></span>erwachte geb<span class=\"_ _8\"></span>ruiksduur van <span class=\"_ _8\"></span>de desbetreffe<span class=\"_ _8\"></span>nde activa<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,77.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__89": {
   "value": "7.1.16.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Overheidssubsidies <span class=\"ls0 ws0\"> </span>Subsidies van <span class=\"_ _8\"></span>overheden zij<span class=\"_ _8\"></span>n opgenomen te<span class=\"_ _8\"></span>gen hun re\u00eble waar<span class=\"_ _8\"></span>de wanneer<span class=\"_ _8\"></span> er een redelij<span class=\"_ _8\"></span>ke zekerheid i<span class=\"_ _8\"></span>s dat de subsidi<span class=\"_ _8\"></span>e zal worden ont<span class=\"_ _8\"></span>vangen en de G<span class=\"_ _8\"></span>roep alle bijbeh<span class=\"_ _8\"></span>orende voor<span class=\"_ _8\"></span>waarden zal<span class=\"_ _8\"></span> naleven<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Overheidssubs<span class=\"_ _8\"></span>idies met betre<span class=\"_ _8\"></span>kking tot terr<span class=\"_ _8\"></span>einen, gebouwen,<span class=\"_ _8\"></span> machines en install<span class=\"_ _8\"></span>aties worde<span class=\"_ _8\"></span>n in mindering gebr<span class=\"_ _8\"></span>acht op de kostpr<span class=\"_ _8\"></span>ijs van de activ<span class=\"_ _8\"></span>a waarop ze betrek<span class=\"_ _8\"></span>king hebben en worde<span class=\"_ _8\"></span>n lineair opgeno<span class=\"_ _8\"></span>men in de resul<span class=\"_ _8\"></span>tatenrekening <span class=\"_ _8\"></span>gedurende de v<span class=\"_ _8\"></span>erwachte geb<span class=\"_ _8\"></span>ruiksduur van <span class=\"_ _8\"></span>de desbetreffe<span class=\"_ _8\"></span>nde activa<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__221-1": {
   "value": "7.1.17.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Personeelsbeloningen  </span>Kortet<span class=\"ls1f ws38\">ermijn<span class=\"_ _8\"></span>personeelsbelo<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> </span></span>Kortetermij<span class=\"_ _8\"></span>npersoneelsb<span class=\"_ _8\"></span>eloningen zij<span class=\"_ _8\"></span>n in de resultat<span class=\"_ _8\"></span>enrekening op<span class=\"_ _8\"></span>genomen als<span class=\"_ _8\"></span> een kost in de per<span class=\"_ _8\"></span>iode waari<span class=\"_ _8\"></span>n de diensten z<span class=\"_ _8\"></span>ijn geleverd.<span class=\"_ _8\"></span> Elke onbet<span class=\"_ _8\"></span>aalde beloni<span class=\"_ _8\"></span>ng is in de balans<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n onder de kortl<span class=\"_ _8\"></span>opende Persone<span class=\"_ _8\"></span>elsbelonin<span class=\"_ _8\"></span>gen<span class=\"ls0 ws0\">. </span>V<span class=\"ls35 ws44\">ergoedingen<span class=\"_ _1\"></span> na uitdiens<span class=\"_ _1\"></span>ttreding<span class=\"ls0 ws0\"> </span></span>De entiteiten b<span class=\"_ _8\"></span>innen de Groep hebb<span class=\"_ _8\"></span>en verschillen<span class=\"_ _8\"></span>de pensioenr<span class=\"_ _8\"></span>egelingen. Het<span class=\"_ _8\"></span> merendeel van de reg<span class=\"_ _8\"></span>elingen zijn niet<span class=\"_ _8\"></span> volledig gef<span class=\"_ _8\"></span>inanci<span class=\"_ _8\"></span>erd. Sommige regeli<span class=\"_ _8\"></span>ngen worde<span class=\"_ _8\"></span>n gefinancierd vi<span class=\"_ _8\"></span>a betalingen aan<span class=\"_ _8\"></span> verzekerings<span class=\"_ _8\"></span>maatschappi<span class=\"_ _8\"></span>jen of pensio<span class=\"_ _8\"></span>enfondsen, be<span class=\"_ _8\"></span>paald door p<span class=\"_ _8\"></span>eriodieke act<span class=\"_ _8\"></span>uari\u00eble ber<span class=\"_ _8\"></span>ekeningen. <span class=\"_ _8\"></span>De Groep heef<span class=\"_ _8\"></span>t zowel toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>bijdrage<span class=\"_ _8\"></span>nregelinge<span class=\"_ _8\"></span>n als toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span>pensioenre<span class=\"_ _8\"></span>gelingen. Een t<span class=\"_ _8\"></span>oegezegd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>bijdrageregel<span class=\"_ _8\"></span>ing is een <span class=\"_ _8\"></span>pensioenrege<span class=\"_ _8\"></span>ling waarbi<span class=\"_ _8\"></span>j de Groep v<span class=\"_ _8\"></span>aste bijdrag<span class=\"_ _8\"></span>en betaalt aa<span class=\"_ _8\"></span>n een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e entiteit.<span class=\"_ _8\"></span> De Groep heef<span class=\"_ _8\"></span>t geen in rec<span class=\"_ _8\"></span>hte afdwingbare ve<span class=\"_ _8\"></span>rplichting,<span class=\"_ _8\"></span> noch een feitelijk<span class=\"_ _8\"></span>e verplichtin<span class=\"_ _8\"></span>g om de bijdragen v<span class=\"_ _8\"></span>oort te zetten als het f<span class=\"_ _8\"></span>onds niet over voldoen<span class=\"_ _8\"></span>de activa beschik<span class=\"_ _8\"></span>t om alle werknemer<span class=\"_ _8\"></span>s in de beloningen t<span class=\"_ _8\"></span>e voorzien die<span class=\"_ _8\"></span> verband<span class=\"ls0 ws0\"> </span><span class=\"ws46\">houden met de gelev<span class=\"_ _8\"></span>erde dienst<span class=\"_ _8\"></span>prestaties van d<span class=\"_ _8\"></span>e werknemer in d<span class=\"_ _8\"></span>e huidige en voor<span class=\"_ _8\"></span>gaande perio<span class=\"_ _8\"></span>den. Een toege<span class=\"_ _8\"></span>zegde<span class=\"ls0 ws0\">-</span>pensioe<span class=\"_ _8\"></span>nregeling is e<span class=\"_ _8\"></span>en pensioenre<span class=\"_ _8\"></span>geling die ge<span class=\"_ _8\"></span>en toegezegde<span class=\"ls0 ws0\">-</span></span>bijdragereg<span class=\"_ _8\"></span>eling is. Een t<span class=\"_ _8\"></span>ypisch toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egeling bev<span class=\"_ _8\"></span>at het pensioenbe<span class=\"_ _8\"></span>drag dat een werkn<span class=\"_ _8\"></span>emer op moment v<span class=\"_ _8\"></span>an pensionering zal<span class=\"_ _8\"></span> ontvangen en is gewoon<span class=\"_ _8\"></span>lijk afhanke<span class=\"_ _8\"></span>lijk van \u00e9\u00e9n of meerdere fac<span class=\"_ _8\"></span>toren zoals le<span class=\"_ _8\"></span>eftijd, aantal jar<span class=\"_ _8\"></span>en dienst en h<span class=\"_ _8\"></span>et loonpakket.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verplichti<span class=\"_ _8\"></span>ng die in de bala<span class=\"_ _8\"></span>ns met betrek<span class=\"_ _8\"></span>king tot <span class=\"ws38\">toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-</span></span>pensi<span class=\"_ _8\"></span>oenregelinge<span class=\"_ _8\"></span>n is opgenome<span class=\"_ _8\"></span>n, is de contante w<span class=\"_ _8\"></span>aarde van de toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioensrege<span class=\"_ _8\"></span>lingen aan het<span class=\"_ _8\"></span> eind van de<span class=\"_ _8\"></span> rapporterin<span class=\"_ _8\"></span>gsperiode verm<span class=\"_ _8\"></span>inderd met de re\u00ebl<span class=\"_ _8\"></span>e waarde van de opgebo<span class=\"_ _8\"></span>uwde fondsbe<span class=\"_ _8\"></span>leggingen van d<span class=\"_ _8\"></span>e pensioenregel<span class=\"_ _8\"></span>ing. De toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pensio<span class=\"_ _8\"></span></span>enregel<span class=\"_ _8\"></span>ing wordt jaarl<span class=\"_ _8\"></span>ijks bereken<span class=\"_ _8\"></span>d door onafhankeli<span class=\"_ _8\"></span>jke actuarissen v<span class=\"_ _8\"></span>olgens de \u2018proje<span class=\"_ _8\"></span>cted unit credit<span class=\"_ _8\"></span>\u2019<span class=\"ls0 ws0\">-</span>methode.<span class=\"_ _8\"></span> De contante waar<span class=\"_ _8\"></span>de van de toegezegde<span class=\"ls0 ws0\">-</span>p<span class=\"_ _8\"></span>ensioenre<span class=\"_ _8\"></span>gelingen wordt<span class=\"_ _8\"></span> bepaald door de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige uitgaande<span class=\"_ _8\"></span> kasstromen te v<span class=\"_ _8\"></span>erdiscontere<span class=\"_ _8\"></span>n met behulp va<span class=\"_ _8\"></span>n rentevoeten <span class=\"_ _8\"></span>van bedrijfsobl<span class=\"_ _8\"></span>igaties van hog<span class=\"_ _8\"></span>e kwaliteit die <span class=\"_ _8\"></span>zijn aangeduid<span class=\"_ _8\"></span> in de valuta waari<span class=\"_ _8\"></span>n de beloningen bet<span class=\"_ _8\"></span>aald <span class=\"_ _8\"></span>worden, en di<span class=\"_ _8\"></span>e looptijden<span class=\"_ _8\"></span> hebben die de l<span class=\"_ _8\"></span>ooptijd van de ger<span class=\"_ _8\"></span>elateerde p<span class=\"_ _8\"></span>ensioenverp<span class=\"_ _8\"></span>lichting benad<span class=\"_ _8\"></span>eren. In land<span class=\"_ _8\"></span>en waar niet vo<span class=\"_ _8\"></span>ldoende markt<span class=\"_ _8\"></span>penetratie i<span class=\"_ _8\"></span>s voor dergeli<span class=\"_ _8\"></span>jke obligati<span class=\"_ _8\"></span>es, wordt de m<span class=\"_ _8\"></span>arktrente op st<span class=\"_ _8\"></span>aatsobli<span class=\"_ _8\"></span>gaties gebruikt.<span class=\"ls0 ws0\"> </span>Actuari\u00eble w<span class=\"_ _8\"></span>insten en ver<span class=\"_ _8\"></span>liezen als gev<span class=\"_ _8\"></span>olg van aa<span class=\"_ _8\"></span>npassingen en <span class=\"_ _8\"></span>wijziging<span class=\"_ _8\"></span>en in de actuar<span class=\"_ _8\"></span>i\u00eble verond<span class=\"_ _8\"></span>erstell<span class=\"_ _8\"></span>ingen worden <span class=\"_ _8\"></span>opgenom<span class=\"_ _8\"></span>en ten last<span class=\"_ _8\"></span>e of ten gun<span class=\"_ _8\"></span>ste van de <span class=\"_ _8\"></span><span class=\"ws38\">niet<span class=\"ls0 ws0\">-</span></span>gerealis<span class=\"_ _8\"></span>eerde result<span class=\"_ _8\"></span>aten in de periode waar<span class=\"_ _8\"></span>in zij zich v<span class=\"_ _8\"></span>oordoen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Pensioenkost<span class=\"_ _8\"></span>en verbonden a<span class=\"_ _8\"></span>an de verstrek<span class=\"_ _8\"></span>en diensttij<span class=\"_ _8\"></span>d zijn direct opge<span class=\"_ _8\"></span>nomen in de win<span class=\"_ _8\"></span>st<span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening.<span class=\"_ _8\"></span> De netto rentek<span class=\"_ _8\"></span>osten met betr<span class=\"_ _8\"></span>ekking tot<span class=\"_ _8\"></span> de toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egelingen zij<span class=\"_ _8\"></span><span class=\"ls17 ws20\">n </span>opgenomen in de f<span class=\"_ _8\"></span>inanci\u00eble kos<span class=\"_ _8\"></span>ten.<span class=\"ls0 ws0\"> </span>Voor toegezegde<span class=\"ls0 ws0\">-</span>b<span class=\"_ _8\"></span>ijdragereg<span class=\"_ _8\"></span>elingen betaa<span class=\"_ _8\"></span>lt de Groep bijdrage<span class=\"_ _8\"></span>n aan openbaar of part<span class=\"_ _8\"></span>iculier beheerd<span class=\"_ _8\"></span>e pensioenver<span class=\"_ _8\"></span>zekeringen op ver<span class=\"_ _8\"></span>plichte, cont<span class=\"_ _8\"></span>rac<span class=\"_ _8\"></span>tuele of vrijwilli<span class=\"_ _8\"></span>ge basis. De Groep he<span class=\"_ _8\"></span>eft geen verdere bet<span class=\"_ _8\"></span>alingsverplic<span class=\"_ _8\"></span>htingen nadat d<span class=\"_ _8\"></span>e bijdragen zijn <span class=\"_ _8\"></span>betaald. De pre<span class=\"_ _8\"></span>mies zijn opgenome<span class=\"_ _8\"></span>n als kosten voor pers<span class=\"_ _8\"></span>oneelsbel<span class=\"_ _8\"></span>oningen wanne<span class=\"_ _8\"></span>er ze verschuldig<span class=\"_ _8\"></span>d zijn.<span class=\"_ _8\"></span> Vooruitbeta<span class=\"_ _8\"></span>alde bijdrag<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en als actief vo<span class=\"_ _8\"></span>or zover een ter<span class=\"_ _8\"></span>ugbetaling i<span class=\"_ _8\"></span>n contanten of ee<span class=\"_ _8\"></span>n verminderi<span class=\"_ _8\"></span>ng van de toeko<span class=\"_ _8\"></span>mstige bet<span class=\"_ _8\"></span>alingen verw<span class=\"_ _8\"></span>acht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Langeterm<span class=\"_ _1\"></span>ijnpersonee<span class=\"_ _1\"></span>lsbeloningen<span class=\"ls0 ws0\"> </span>Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws3e\">gefinanci<span class=\"_ _8\"></span>erde verplic<span class=\"_ _8\"></span>htingen die v<span class=\"_ _8\"></span>oortvloeie<span class=\"_ _8\"></span>n uit langlop<span class=\"_ _8\"></span>ende personee<span class=\"_ _8\"></span>lsbeloningen z<span class=\"_ _8\"></span>ijn opgenome<span class=\"_ _8\"></span>n door gebruik te<span class=\"_ _8\"></span> maken</span> <span class=\"ls1f ws3e\">v<span class=\"_ _8\"></span>an de \u2018project<span class=\"_ _8\"></span>ed unit credit\u2019<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws38\">methode</span>. </span>Ontslagverg<span class=\"_ _1\"></span>oedingen<span class=\"ls0 ws0\"> </span>Ontslagvergo<span class=\"_ _8\"></span>edingen zi<span class=\"_ _8\"></span>jn opgenomen al<span class=\"_ _8\"></span>s een verplicht<span class=\"_ _8\"></span>ing wanneer <span class=\"_ _8\"></span>de Groep zich aant<span class=\"_ _8\"></span>oonbaar heef<span class=\"_ _8\"></span>t verbonden t<span class=\"_ _8\"></span>ot de be\u00ebindig<span class=\"_ _8\"></span>ing van het die<span class=\"_ _8\"></span>nstverband va<span class=\"_ _8\"></span>n een werknemer o<span class=\"_ _8\"></span>f een groe<span class=\"_ _8\"></span>p van werknemer<span class=\"_ _8\"></span>s v\u00f3\u00f3r de normale p<span class=\"_ _8\"></span>ensioendat<span class=\"_ _8\"></span>um. De Groep is alleen a<span class=\"_ _8\"></span>antoonbaar verb<span class=\"_ _8\"></span>onden tot be\u00ebin<span class=\"_ _8\"></span>diging van het di<span class=\"_ _8\"></span>enstverband wann<span class=\"_ _8\"></span>eer het gaat<span class=\"_ _8\"></span> over een gedet<span class=\"_ _8\"></span>ailleerd f<span class=\"_ _8\"></span>ormeel plan voo<span class=\"_ _8\"></span>r de vroegtijdig<span class=\"_ _8\"></span>e be\u00ebindigin<span class=\"_ _8\"></span>g en er geen reali<span class=\"_ _8\"></span>stische mogel<span class=\"_ _8\"></span>ijkheid best<span class=\"_ _8\"></span>aat voor de intr<span class=\"_ _8\"></span>ekking ervan.<span class=\"_ _8\"></span> Ontslagv<span class=\"_ _8\"></span>ergoedingen v<span class=\"_ _8\"></span>an lange termijn w<span class=\"_ _8\"></span>orden geactualis<span class=\"_ _8\"></span>eerd met<span class=\"_ _8\"></span> behulp van dezelfde disconterin<span class=\"_ _8\"></span>gsvoet als hi<span class=\"_ _8\"></span>erboven gebruik<span class=\"_ _8\"></span>t voor toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pens<span class=\"_ _8\"></span>ioenregeli<span class=\"_ _8\"></span>ngen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>7.4.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Personeelsbeloningen  </span>De boekwaard<span class=\"_ _8\"></span>e van de verplicht<span class=\"_ _8\"></span>ingen van de Groep m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot personeelsbel<span class=\"_ _8\"></span>oningen wordt be<span class=\"_ _8\"></span>paald op een act<span class=\"_ _8\"></span>uari\u00eble basis<span class=\"_ _8\"></span> rekening houd<span class=\"_ _8\"></span>ende met bepaald<span class=\"_ _8\"></span>e veronders<span class=\"_ _8\"></span>tellingen. E<span class=\"_ _8\"></span>en van de belangr<span class=\"_ _8\"></span>ijkste toeg<span class=\"_ _8\"></span>epaste veronder<span class=\"_ _8\"></span>stellingen bi<span class=\"_ _8\"></span>j de bepaling v<span class=\"_ _8\"></span>an de nett<span class=\"_ _8\"></span>o kosten van de toe<span class=\"_ _8\"></span>gekende belo<span class=\"_ _8\"></span>ningen is de dis<span class=\"_ _8\"></span>conter<span class=\"_ _8\"></span>ingsvoet. Elk<span class=\"_ _8\"></span>e wijziging v<span class=\"_ _8\"></span>an deze ver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>g zal van invloed zijn o<span class=\"_ _8\"></span>p de boekwaarde v<span class=\"_ _8\"></span>an deze verplicht<span class=\"_ _8\"></span>in<span class=\"ws38\">gen. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is afha<span class=\"_ _8\"></span>nkelijk van de l<span class=\"_ _8\"></span>ooptijd van de b<span class=\"_ _8\"></span>eloning, d.<span class=\"_ _8\"></span>w.z. de gemiddel<span class=\"_ _8\"></span>de looptijd van d<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span>en, gewoge<span class=\"_ _8\"></span>n met de contan<span class=\"_ _8\"></span>te waarde van de kos<span class=\"_ _8\"></span>ten verbond<span class=\"_ _8\"></span>en aan deze overeenk<span class=\"_ _8\"></span>omsten. Volg<span class=\"_ _8\"></span>ens IAS 19 moet de dis<span class=\"_ _8\"></span>conteringsvo<span class=\"_ _8\"></span>et overeenkom<span class=\"_ _8\"></span>en met het marktr<span class=\"_ _8\"></span>endement van bedr<span class=\"_ _8\"></span>ijfsobligat<span class=\"_ _8\"></span>ies van hoge kw<span class=\"_ _8\"></span>aliteit en die een v<span class=\"_ _8\"></span>ergelijkbar<span class=\"_ _8\"></span>e looptijd he<span class=\"_ _8\"></span>bben als deze van de opg<span class=\"_ _8\"></span>enomen beloni<span class=\"_ _8\"></span>ngen en in deze<span class=\"_ _8\"></span>lfde valut<span class=\"_ _8\"></span>a.7.18.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">VERPLIC<span class=\"_ _8\"></span>HTINGEN M.B.T. PERSONEELSBELONINGEN<span class=\"_ _8\"></span> </span> </span>De Groep kent<span class=\"_ _8\"></span> haar werkne<span class=\"_ _8\"></span>mers en gepens<span class=\"_ _8\"></span>ioneerde we<span class=\"_ _8\"></span>rknemers verg<span class=\"_ _8\"></span>oedingen na ui<span class=\"_ _8\"></span>tdiensttred<span class=\"_ _8\"></span>ing, langeter<span class=\"_ _8\"></span>mijnpers<span class=\"_ _8\"></span>oneelsb<span class=\"_ _8\"></span>eloningen e<span class=\"_ _8\"></span>n ontslagverg<span class=\"_ _8\"></span>oedingen toe.<span class=\"_ _8\"></span> Deze beloni<span class=\"_ _8\"></span>ngen zij<span class=\"_ _8\"></span>n opgenomen in ov<span class=\"_ _8\"></span>ereenstemm<span class=\"_ _8\"></span>ing met IAS 19. D<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>bijhorende<span class=\"_ _8\"></span> in de balans opge<span class=\"_ _8\"></span>nomen IAS 19<span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichting k<span class=\"_ _8\"></span>an als volgt word<span class=\"_ _8\"></span>en samengevat:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Vergoedingen na uitdiensttredi<span class=\"_ _8\"></span>ng  12,5 20,1 Langetermijnpersoneelsbel<span class=\"_ _8\"></span>oningen  1,1 1,9 Verplichtingen m.b.t. personeelsbelo<span class=\"_ _8\"></span>ningen  13,5 22,0 Kortlopende verplichtingen m.b.t. personeel<span class=\"_ _8\"></span>sbeloningen  40,4 46,2 Nettoverplichting  54,0 68,2  De <span class=\"_ _1\"></span><span class=\"ws48\">berekening <span class=\"_ _8\"></span>van de verplic<span class=\"_ _8\"></span>hting is geb<span class=\"_ _8\"></span>aseerd op actuari<span class=\"_ _8\"></span>\u00eble veronder<span class=\"_ _8\"></span>stellingen <span class=\"_ _8\"></span>die zijn vas<span class=\"_ _8\"></span>tgesteld op de <span class=\"_ _8\"></span>diverse balans<span class=\"_ _8\"></span>data.<span class=\"ls0 ws0\"> </span>Ze zijn niet alle<span class=\"_ _8\"></span>en gebaseerd <span class=\"_ _8\"></span>op de macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische fact<span class=\"_ _8\"></span>oren </span>die golden op de dat<span class=\"_ _8\"></span>ums in kwestie,<span class=\"_ _8\"></span> maar ook op de specif<span class=\"_ _8\"></span>ieke<span class=\"ls0 ws0\"> kenmerk</span>en v<span class=\"_ _8\"></span>an de verschillen<span class=\"_ _8\"></span>de regelin<span class=\"_ _8\"></span>gen, die gewaardeer<span class=\"_ _8\"></span>d werden.<span class=\"_ _8\"></span> Zij vertegenwo<span class=\"_ _8\"></span>ordigen de best<span class=\"_ _8\"></span>e schatting van de G<span class=\"_ _8\"></span>roep<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>voor de toeko<span class=\"_ _8\"></span>mst. Ze worden peri<span class=\"_ _8\"></span>odiek beoord<span class=\"_ _8\"></span>eeld in overeens<span class=\"_ _8\"></span>temming met de ev<span class=\"_ _8\"></span>olutie van de mar<span class=\"_ _8\"></span>kten en de besc<span class=\"_ _8\"></span>hikbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">statistieke<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span></span>Vergoedinge<span class=\"_ _1\"></span><span class=\"ws44\">n na uitdien<span class=\"_ _1\"></span>sttreding<span class=\"ls0 ws0\"> </span></span>Ontex betaalt ond<span class=\"_ _8\"></span>er de toegezegde<span class=\"ls0 ws0\">-</span>bi<span class=\"_ _8\"></span>jdrageregeli<span class=\"_ _8\"></span>ngen aan zowel st<span class=\"_ _8\"></span>aats<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>als particu<span class=\"_ _8\"></span>liere pensioe<span class=\"_ _8\"></span>nregelinge<span class=\"_ _8\"></span>n binnen de Gr<span class=\"_ _8\"></span>oep. Daarnaast heeft<span class=\"_ _8\"></span> Ontex in Belgi\u00eb ook ver<span class=\"_ _8\"></span>zekerde toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>pensioenre<span class=\"_ _8\"></span>gelingen en heef<span class=\"_ _8\"></span>t Ontex tevens<span class=\"_ _8\"></span> de verplichtin<span class=\"_ _8\"></span>g om werknem<span class=\"_ _8\"></span>ers in Frankrijk d<span class=\"_ _8\"></span>ie met pensio<span class=\"_ _8\"></span>en gaan een ontsl<span class=\"_ _8\"></span>agvergoedi<span class=\"_ _8\"></span>ng te betalen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft oo<span class=\"_ _8\"></span>k een aantal niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gefinancier<span class=\"_ _8\"></span>de pensioenre<span class=\"_ _8\"></span>gelingen t<span class=\"_ _8\"></span>en aanzien van o<span class=\"_ _8\"></span>nze Duitse activ<span class=\"_ _8\"></span>iteiten.<span class=\"_ _8\"></span> De Duitse<span class=\"ls0 ws0\"> </span>bedr<span class=\"_ _8\"></span>ijfsactivite<span class=\"_ _8\"></span>iten financi<span class=\"_ _8\"></span>eren geen pens<span class=\"_ _8\"></span>ioenreg<span class=\"_ _8\"></span>elingen, maar nem<span class=\"_ _8\"></span>en in de balans pensi<span class=\"_ _8\"></span>oenregelingsv<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>gen op, dit op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>basis van IAS<span class=\"_ _8\"></span> 19. De pensioe<span class=\"_ _8\"></span>nuitkeringen wor<span class=\"_ _8\"></span>den betaald d<span class=\"_ _8\"></span>oor de betrokke<span class=\"_ _8\"></span>n vennootscha<span class=\"_ _8\"></span>p als ze versc<span class=\"_ _8\"></span>huldigd zijn.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep heeft enk<span class=\"_ _8\"></span>ele <span class=\"ws38\">toegezegde<span class=\"ls0 ws0\">-</span></span>bi<span class=\"_ _8\"></span>jdrageregelin<span class=\"_ _8\"></span>gen die vaste<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bijdragen krijgen.<span class=\"_ _8\"></span> De wettelijke of<span class=\"_ _8\"></span> bijdragende ver<span class=\"_ _8\"></span>plichting van de G<span class=\"_ _8\"></span>roep aan deze plann<span class=\"_ _8\"></span>en zijn beperkt<span class=\"_ _8\"></span> tot de bijdragen.<span class=\"_ _8\"></span> De kost opgenom<span class=\"_ _8\"></span>en in de huidige perio<span class=\"_ _8\"></span>de met betrekki<span class=\"_ _8\"></span>ng tot deze bijdrage<span class=\"_ _8\"></span>n bedraagt <span class=\"ws38\">4,1<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljoen \u20ac (zie ook t<span class=\"_ _8\"></span>oelichting 7.22 hi<span class=\"_ _8\"></span>eronder;<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">2021: <span class=\"_ _9\"></span>4,9 </span>m<span class=\"_ _8\"></span>iljoen \u20ac). Het bedrag v<span class=\"_ _8\"></span>oor 2021 is aangepas<span class=\"_ _8\"></span>t volgens de cla<span class=\"_ _8\"></span>ssificatie va<span class=\"_ _8\"></span>n de \u2018Emerging M<span class=\"_ _8\"></span>arkets\u2019<span class=\"ls0 ws0\"> </span>als<span class=\"_ _8\"></span> be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsact<span class=\"_ _8\"></span>iviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>In Belgi\u00eb zijn t<span class=\"_ _8\"></span>oegezegde<span class=\"ls0 ws0\">-</span>bi<span class=\"_ _8\"></span>jdrageregeli<span class=\"_ _8\"></span>ngen wetteli<span class=\"_ _8\"></span>jk onderhev<span class=\"_ _8\"></span>ig aan een minim<span class=\"_ _8\"></span>um gewaarbor<span class=\"_ _8\"></span>gd rendement<span class=\"_ _8\"></span> en worden derhalv<span class=\"_ _8\"></span>e behandeld a<span class=\"_ _8\"></span>ls toegezegd<span class=\"ls0 ws0\">e<span class=\"_ _8\"></span>-</span>pensio<span class=\"_ _8\"></span>enregeling.<span class=\"_ _8\"></span> In de praktijk<span class=\"_ _8\"></span> wordt deze gar<span class=\"_ _8\"></span>antie hoof<span class=\"_ _8\"></span>dzakelijk ge<span class=\"_ _8\"></span>dekt door verz<span class=\"_ _8\"></span>ekerings<span class=\"_ _8\"></span>maatschappij<span class=\"_ _8\"></span>en. Omdat er<span class=\"_ _8\"></span> geen financ<span class=\"_ _8\"></span>ieringstekor<span class=\"_ _8\"></span>t is op 3<span class=\"_ _8\"></span>1 december<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 is er gee<span class=\"_ _8\"></span>n verplicht<span class=\"_ _8\"></span>ing opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span> (2021<span class=\"fc11 ls21 ws3b\">: </span>n<span class=\"ls20 ws39\">ihil).</span><span class=\"fc11\"> <span class=\"_ _11\"> </span></span><span class=\"ls1f ws130\">De gec<span class=\"_ _8\"></span>umuleerde res<span class=\"_ _8\"></span>erves van dez<span class=\"_ _8\"></span>e regelingen z<span class=\"_ _8\"></span>ijn gelijk aan d<span class=\"_ _8\"></span>e activa. Er z<span class=\"_ _8\"></span>ijn geen risico\u2019s<span class=\"_ _8\"></span> waaraan de rege<span class=\"_ _8\"></span>ling de entiteit<span class=\"_ _8\"></span></span> <span class=\"_ _11\"> </span><span class=\"ls1f ws130\">blo<span class=\"_ _8\"></span>otstelt, meer<span class=\"_ _8\"></span> specifiek v<span class=\"_ _8\"></span>anuit enige ongewo<span class=\"_ _8\"></span>ne, </span>entiteitsgeb<span class=\"_ _8\"></span>onden of regeli<span class=\"_ _8\"></span>ngsgebonden r<span class=\"_ _8\"></span>isico\u2019s, en en<span class=\"_ _8\"></span>ige signifi<span class=\"_ _8\"></span>cante co<span class=\"_ _8\"></span>ncentratie va<span class=\"_ _8\"></span>n risico.<span class=\"ls0 ws0\"> </span>Reconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9) De fondsbeleg<span class=\"_ _8\"></span>gingen bestaa<span class=\"_ _8\"></span>n uit <span class=\"ws38\">verzekerin<span class=\"_ _8\"></span>gscontracte<span class=\"_ _8\"></span>n.<span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>bijdragen aan <span class=\"_ _8\"></span>de pensioenpl<span class=\"_ _8\"></span>annen voor het<span class=\"_ _8\"></span> boekjaar ein<span class=\"_ _8\"></span>digend 31 decem<span class=\"_ _8\"></span>ber 202<span class=\"ls0 ws0\">3 </span>zij<span class=\"_ _8\"></span>n 1,5 miljo<span class=\"_ _8\"></span>en \u20ac. <span class=\"ls0 ws0\"> </span>Voornaamste <span class=\"_ _8\"></span>actuari\u00eble ver<span class=\"_ _8\"></span>onderstell<span class=\"_ _8\"></span>ingen<span class=\"ls0 ws0\"> </span>LAND 31 december 2022 Belgi\u00eb Duitsland Frankrijk Itali\u00eb 3,35% / 3,30% / Disconteringsvoet  3.55% 3,35% <span class=\"_ _8f\"> </span>3,45% 3,55% 3,35% / 3,30% / Verwacht langetermijnrendement op fonds<span class=\"_ _8\"></span>beleggingen 3.55% 3,35% <span class=\"_ _8f\"> </span>3,45% 3,55% 0.00% / n.v.t. / Loonstijgingspercentage (bovenop de i<span class=\"_ _8\"></span>nflatie)  3.50% 3,50% <span class=\"_ _3d\"> </span>n.v.t. n.v.t. 2,25% / 0,00% / Inflatiepercentage  2.25% 2,55% <span class=\"_ _8f\"> </span>2,50% 2,25% MR FR with age INSEE Sterftetafel  correction minus Heubeck 2018 G IPS55 2017/2019 5 years 5% p.a. vlak  tot de leeftijd van 50 Enkel Jubileum: en 2% p.a. vlak 10% van de Klantentabel per vanaf leeftijd van Personeelsverloop (tabel) Geen werknemers van categorie 51 tot pensioen 60 jaar en jonger inclusief een vergoeding van vooruitbetalingen Invaliditeitstabel  n.v.t. n.v.t. n.v.t. n.v.t. Gewogen gemiddelde loopti<span class=\"_ _8\"></span>jd 12,7  11,3  11,6  10,6  LAND 31 december 2021 Turkije Mexico Pakistan Belgi\u00eb Duitsland Frankrijk Itali\u00eb 0,70% / 0,90% / Disconteringsvoet  <span class=\"_ _12b\"> </span>19,60% <span class=\"_ _76\"> </span>7,76% <span class=\"_ _76\"> </span>10,75% <span class=\"_ _12c\"> </span>1,20% 0,95% <span class=\"_ _8f\"> </span>0,90% 1,00% 0,70% / 0,90% / Verwacht langetermijnrendement op fonds<span class=\"_ _8\"></span>beleggingen <span class=\"_ _12d\"> </span>19,60% <span class=\"_ _76\"> </span>7,76% <span class=\"_ _76\"> </span>10,75% <span class=\"_ _12c\"> </span>1,20% 0,95% <span class=\"_ _8f\"> </span>0,90% 1,00% 0.00% / N/A / Loonstijgingspercentage (bovenop de i<span class=\"_ _8\"></span>nflatie)  <span class=\"_ _12e\"> </span>13,00% <span class=\"_ _76\"> </span>4,54% <span class=\"_ _76\"> </span>10,75% <span class=\"_ _12c\"> </span>3,25% 2,50% <span class=\"_ _12f\"> </span>N/A N/A 1,75% / 0,00% / Inflatiepercentage  <span class=\"_ _12b\"> </span>13,00% <span class=\"_ _76\"> </span>4,00% <span class=\"_ _49\"> </span>8,98% <span class=\"_ _8f\"> </span>1,75% 1,75% <span class=\"_ _8f\"> </span>1,50% 1,75% State Life Insurance MR FR met INSEE Sterftetafel  <span class=\"_ _130\"> </span>C.S.O. 1980 <span class=\"_ _131\"> </span><span class=\"ls47 ws138\">EMSSA09</span> Corporation leeftijdcorrectie Heubeck 2018 G IPS55 2016/2018 (SLIC) 2001-minus 5 jaar 2005 5% p.a. vlak  tot de leeftijd van 50 Enkel Jubileum: en 2% p.a. vlak Vennootschap-Op basis van 10% van de Klantentabel per vanaf leeftijd van Personeelsverloop (tabel) 3,7% <span class=\"_ _42\"> </span>Geen specifiek ervaring werknemers van categorie 51 tot pensioen 60 jaar en jonger inclusief een vergoeding van vooruitbetalingen Invaliditeitstabel  n.v.t. n.v.t. n.v.t. n.v.t. n.v.t. n.v.t. n.v.t. Gewogen gemiddelde looptij<span class=\"_ _8\"></span>d 7,3  13,8  53,7  16,2  8,9  12,6  10,4  Er zijn geen on<span class=\"_ _8\"></span>gewone entiteit<span class=\"_ _8\"></span>sgebonden of<span class=\"_ _8\"></span> regelingsg<span class=\"_ _8\"></span>ebonden ris<span class=\"_ _8\"></span>ico\u2019s waaraa<span class=\"_ _8\"></span>n de regeling de e<span class=\"_ _8\"></span>ntiteit bloot<span class=\"_ _8\"></span>stelt en er zijn ge<span class=\"_ _8\"></span>en signific<span class=\"_ _8\"></span>ante risicoconc<span class=\"_ _8\"></span>entraties.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>es hieronder z<span class=\"_ _8\"></span>ijn bepaal<span class=\"_ _8\"></span>d op basis v<span class=\"_ _8\"></span>an een methode di<span class=\"_ _8\"></span>e de invloed op <span class=\"_ _8\"></span>de toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>pensioen<span class=\"_ _8\"></span>regeling van r<span class=\"_ _8\"></span>edelijke wij<span class=\"_ _8\"></span>zigingen v<span class=\"_ _8\"></span>an de belangr<span class=\"_ _8\"></span>ijke veron<span class=\"_ _8\"></span>derstellinge<span class=\"_ _8\"></span>n, aan het<span class=\"ls0 ws0\"> </span>einde <span class=\"_ _8\"></span>van de rapporter<span class=\"_ _8\"></span>ingsperiode,<span class=\"_ _8\"></span> extrapoleert<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Belgi\u00eb Duitsland Frankrijk Itali\u00eb Disconteringsvoet - 0,25bp   (17,5)  (6,8)  (1,7)  (1,6) Disconteringsvoet + 0,25bp <span class=\"_ _8\"></span> 17,2 6,5 1,6 1,6 Loonstijging - 0,25bp   (0,1)  (5,9)  (1,6)  (1,6) Loonstijging + 0,25bp  0,1 5,9 1,7 1,6 31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Turkije Mexico Pakistan Belgi\u00eb Duitsland Frankrijk Itali\u00eb Disconteringsvoet - 0,25bp   (0,9)  (1,5)  (0,5)  (21,3)  (9,4)  (1,9)  (1,9) Disconteringsvoet + 0,25bp <span class=\"_ _8\"></span> 0,8 1,4 0,4 19,7 9,0 1,8 1,8 Loonstijging - 0,25bp   (0,8)  (1,5)  (0,4)  (20,3)  (9,2)  (1,8)  (1,8) Loonstijging + 0,25bp  0,9 1,5 0,5 20,6 9,2 1,9 1,8 Vergoedinge<span class=\"_ _1\"></span>n na uitdien<span class=\"_ _1\"></span>sttreding pe<span class=\"_ _1\"></span>r land<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Belgi\u00eb Duitsland Frankrijk Itali\u00eb OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Verplichting uit hoofde van toegez<span class=\"_ _8\"></span>egde-pensioenregeli<span class=\"_ _8\"></span>ng op het einde van de periode<span class=\"_ _8\"></span>   (16,5)  (6,5)  (1,6)  (1,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van de <span class=\"_ _8\"></span>periode  15,2 - - - Financieringsstatus   (1,3)  (6,5)  (1,6)  (1,6) Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef in balans<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span> (1,3) <span class=\"_ _42\"> </span> (6,5) <span class=\"_ _132\"> </span> (1,6) <span class=\"_ _42\"> </span> (1,6) 31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Turkije Mexico Pakistan Belgi\u00eb Duitsland Frankrijk Itali\u00eb OPNAME VAN DE <span class=\"ls0 ws0\">VERPLICHTING </span>Verplichting uit hoofde van toegez<span class=\"_ _8\"></span>egde-pensioenregeli<span class=\"_ _8\"></span>ng op het einde van  (0,6) <span class=\"_ _42\"> </span> (1,5) <span class=\"_ _132\"> </span> (0,4) <span class=\"_ _72\"> </span> (19,2) <span class=\"_ _132\"> </span> (8,3) <span class=\"_ _42\"> </span> (1,8) <span class=\"_ _132\"> </span> (1,8) de periode  Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van de periode<span class=\"_ _8\"></span>  - - 0,4 14,4 - - - Financieringsstatus   (0,6)  (1,5)  (0,0)  (4,9)  (8,3)  (1,8)  (1,8) Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef in balans<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span> (0,6)  (1,5)  (0,0)  (4,9)  (8,3)  (1,8)  (1,8)7.22.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1c wsed\">K<span class=\"_ _8\"></span>OSTEN<span class=\"_ _8\"></span> MET<span class=\"_ _8\"></span> <span class=\"ls1b ws111\">BETREKKING TOT PERSON<span class=\"_ _8\"></span>EELSBELONI<span class=\"ls1a ws2f\">NG</span><span class=\"ws24\">EN</span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bezoldigingen  (193,7)  (185,8) Sociale lasten  (44,8)  (45,7) Toegezegde-pensioenregeling <span class=\"_ _8\"></span>- Pensioenkost van het diens<span class=\"_ _8\"></span>tjaar (2,2)  (2,4) Toegezegde-bijdrageregeling <span class=\"_ _8\"></span>- Pensioenkost (4,1)  (4,9) Overige personeelskos<span class=\"_ _8\"></span>ten  (40,8)  (33,3) Totaal kosten m.b.t. personeels<span class=\"_ _8\"></span>beloningen  (285,6) (272,2) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 81,1 <span class=\"_ _8\"></span>miljoen \u20ac De in <span class=\"ws38\">onderstaand<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>tabel vermelde volt<span class=\"_ _8\"></span>ijdse equiv<span class=\"_ _8\"></span>alenten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bevatten a<span class=\"_ _8\"></span>lleen de werknem<span class=\"_ _8\"></span>ers binnen de v<span class=\"_ _8\"></span>oortgezette ac<span class=\"_ _8\"></span>tiviteiten en w<span class=\"_ _8\"></span>ijken dus aanzi<span class=\"_ _8\"></span>enlijk af<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van het aantal werknem<span class=\"_ _8\"></span>ers dat in t<span class=\"ls1f ws3e\">oelichting 1.<span class=\"_ _8\"></span>2 is opgenomen.<span class=\"_ _8\"></span></span> In voltijdse equivalenten<span class=\"_ _8\"></span> 2022 2021* Gemiddeld totaal aantal werknemers<span class=\"_ _8\"></span> 5.351  5.370  Waarvan:   - arbeiders 3.323  3.486   - bedienden  1.966  1.824   - management  62  59  * <span class=\"ls0 ws158\">De geconsolideerde resultatenrekeni<span class=\"_ _8\"></span>ng van 2021 werd aangepast als<span class=\"_ _8\"></span> gevolg van de classificatie v<span class=\"_ _8\"></span>an de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, m<span class=\"_ _8\"></span>et een impact van 3.974 gemiddel<span class=\"_ _8\"></span>d aantal werknemers<span class=\"_ _9\"></span><span class=\"ws0\"> </span></span>.7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>7.31.5.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Vergoedingen aan management op sleutelposities</span> </span>Vergoeding v<span class=\"_ _8\"></span>an de CEO<span class=\"ls0 ws0\"> </span>Boekjaar in  <span class=\"ls32 wse3\">miljoen \u20ac</span> 2022 2021 Vaste en variabele vergoedi<span class=\"_ _8\"></span>ngen 2,0 1,6 Vergoeding van het Executive Team <span class=\"_ _8\"></span> (met uitslui<span class=\"_ _8\"></span>ting van CEO)<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen  \u20ac 2022 2021 Vaste vergoedingen  3,0 4,5 Variabele vergoedingen 1,3 1,5 Overige vergoedingen 0,6 0,6 Totaal<span class=\"ls0 ws0\"> </span>4,9 6,6 De overige ver<span class=\"_ _8\"></span>goedingen heb<span class=\"_ _8\"></span>ben voornamel<span class=\"_ _8\"></span>ijk betrekking o<span class=\"_ _8\"></span>p de vergoedin<span class=\"_ _8\"></span>gen na uitdiens<span class=\"_ _8\"></span>ttreding.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__90-1": {
   "value": "7.1.17.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Personeelsbeloningen  </span>Kortet<span class=\"ls1f ws38\">ermijn<span class=\"_ _8\"></span>personeelsbelo<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> </span></span>Kortetermij<span class=\"_ _8\"></span>npersoneelsb<span class=\"_ _8\"></span>eloningen zij<span class=\"_ _8\"></span>n in de resultat<span class=\"_ _8\"></span>enrekening op<span class=\"_ _8\"></span>genomen als<span class=\"_ _8\"></span> een kost in de per<span class=\"_ _8\"></span>iode waari<span class=\"_ _8\"></span>n de diensten z<span class=\"_ _8\"></span>ijn geleverd.<span class=\"_ _8\"></span> Elke onbet<span class=\"_ _8\"></span>aalde beloni<span class=\"_ _8\"></span>ng is in de balans<span class=\"_ _8\"></span> opgenome<span class=\"_ _8\"></span>n onder de kortl<span class=\"_ _8\"></span>opende Persone<span class=\"_ _8\"></span>elsbelonin<span class=\"_ _8\"></span>gen<span class=\"ls0 ws0\">. </span>V<span class=\"ls35 ws44\">ergoedingen<span class=\"_ _1\"></span> na uitdiens<span class=\"_ _1\"></span>ttreding<span class=\"ls0 ws0\"> </span></span>De entiteiten b<span class=\"_ _8\"></span>innen de Groep hebb<span class=\"_ _8\"></span>en verschillen<span class=\"_ _8\"></span>de pensioenr<span class=\"_ _8\"></span>egelingen. Het<span class=\"_ _8\"></span> merendeel van de reg<span class=\"_ _8\"></span>elingen zijn niet<span class=\"_ _8\"></span> volledig gef<span class=\"_ _8\"></span>inanci<span class=\"_ _8\"></span>erd. Sommige regeli<span class=\"_ _8\"></span>ngen worde<span class=\"_ _8\"></span>n gefinancierd vi<span class=\"_ _8\"></span>a betalingen aan<span class=\"_ _8\"></span> verzekerings<span class=\"_ _8\"></span>maatschappi<span class=\"_ _8\"></span>jen of pensio<span class=\"_ _8\"></span>enfondsen, be<span class=\"_ _8\"></span>paald door p<span class=\"_ _8\"></span>eriodieke act<span class=\"_ _8\"></span>uari\u00eble ber<span class=\"_ _8\"></span>ekeningen. <span class=\"_ _8\"></span>De Groep heef<span class=\"_ _8\"></span>t zowel toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span>bijdrage<span class=\"_ _8\"></span>nregelinge<span class=\"_ _8\"></span>n als toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span>pensioenre<span class=\"_ _8\"></span>gelingen. Een t<span class=\"_ _8\"></span>oegezegd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>bijdrageregel<span class=\"_ _8\"></span>ing is een <span class=\"_ _8\"></span>pensioenrege<span class=\"_ _8\"></span>ling waarbi<span class=\"_ _8\"></span>j de Groep v<span class=\"_ _8\"></span>aste bijdrag<span class=\"_ _8\"></span>en betaalt aa<span class=\"_ _8\"></span>n een af<span class=\"_ _8\"></span>zonderlijk<span class=\"_ _8\"></span>e entiteit.<span class=\"_ _8\"></span> De Groep heef<span class=\"_ _8\"></span>t geen in rec<span class=\"_ _8\"></span>hte afdwingbare ve<span class=\"_ _8\"></span>rplichting,<span class=\"_ _8\"></span> noch een feitelijk<span class=\"_ _8\"></span>e verplichtin<span class=\"_ _8\"></span>g om de bijdragen v<span class=\"_ _8\"></span>oort te zetten als het f<span class=\"_ _8\"></span>onds niet over voldoen<span class=\"_ _8\"></span>de activa beschik<span class=\"_ _8\"></span>t om alle werknemer<span class=\"_ _8\"></span>s in de beloningen t<span class=\"_ _8\"></span>e voorzien die<span class=\"_ _8\"></span> verband<span class=\"ls0 ws0\"> </span><span class=\"ws46\">houden met de gelev<span class=\"_ _8\"></span>erde dienst<span class=\"_ _8\"></span>prestaties van d<span class=\"_ _8\"></span>e werknemer in d<span class=\"_ _8\"></span>e huidige en voor<span class=\"_ _8\"></span>gaande perio<span class=\"_ _8\"></span>den. Een toege<span class=\"_ _8\"></span>zegde<span class=\"ls0 ws0\">-</span>pensioe<span class=\"_ _8\"></span>nregeling is e<span class=\"_ _8\"></span>en pensioenre<span class=\"_ _8\"></span>geling die ge<span class=\"_ _8\"></span>en toegezegde<span class=\"ls0 ws0\">-</span></span>bijdragereg<span class=\"_ _8\"></span>eling is. Een t<span class=\"_ _8\"></span>ypisch toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egeling bev<span class=\"_ _8\"></span>at het pensioenbe<span class=\"_ _8\"></span>drag dat een werkn<span class=\"_ _8\"></span>emer op moment v<span class=\"_ _8\"></span>an pensionering zal<span class=\"_ _8\"></span> ontvangen en is gewoon<span class=\"_ _8\"></span>lijk afhanke<span class=\"_ _8\"></span>lijk van \u00e9\u00e9n of meerdere fac<span class=\"_ _8\"></span>toren zoals le<span class=\"_ _8\"></span>eftijd, aantal jar<span class=\"_ _8\"></span>en dienst en h<span class=\"_ _8\"></span>et loonpakket.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verplichti<span class=\"_ _8\"></span>ng die in de bala<span class=\"_ _8\"></span>ns met betrek<span class=\"_ _8\"></span>king tot <span class=\"ws38\">toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-</span></span>pensi<span class=\"_ _8\"></span>oenregelinge<span class=\"_ _8\"></span>n is opgenome<span class=\"_ _8\"></span>n, is de contante w<span class=\"_ _8\"></span>aarde van de toeg<span class=\"_ _8\"></span>ezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioensrege<span class=\"_ _8\"></span>lingen aan het<span class=\"_ _8\"></span> eind van de<span class=\"_ _8\"></span> rapporterin<span class=\"_ _8\"></span>gsperiode verm<span class=\"_ _8\"></span>inderd met de re\u00ebl<span class=\"_ _8\"></span>e waarde van de opgebo<span class=\"_ _8\"></span>uwde fondsbe<span class=\"_ _8\"></span>leggingen van d<span class=\"_ _8\"></span>e pensioenregel<span class=\"_ _8\"></span>ing. De toegezeg<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pensio<span class=\"_ _8\"></span></span>enregel<span class=\"_ _8\"></span>ing wordt jaarl<span class=\"_ _8\"></span>ijks bereken<span class=\"_ _8\"></span>d door onafhankeli<span class=\"_ _8\"></span>jke actuarissen v<span class=\"_ _8\"></span>olgens de \u2018proje<span class=\"_ _8\"></span>cted unit credit<span class=\"_ _8\"></span>\u2019<span class=\"ls0 ws0\">-</span>methode.<span class=\"_ _8\"></span> De contante waar<span class=\"_ _8\"></span>de van de toegezegde<span class=\"ls0 ws0\">-</span>p<span class=\"_ _8\"></span>ensioenre<span class=\"_ _8\"></span>gelingen wordt<span class=\"_ _8\"></span> bepaald door de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige uitgaande<span class=\"_ _8\"></span> kasstromen te v<span class=\"_ _8\"></span>erdiscontere<span class=\"_ _8\"></span>n met behulp va<span class=\"_ _8\"></span>n rentevoeten <span class=\"_ _8\"></span>van bedrijfsobl<span class=\"_ _8\"></span>igaties van hog<span class=\"_ _8\"></span>e kwaliteit die <span class=\"_ _8\"></span>zijn aangeduid<span class=\"_ _8\"></span> in de valuta waari<span class=\"_ _8\"></span>n de beloningen bet<span class=\"_ _8\"></span>aald <span class=\"_ _8\"></span>worden, en di<span class=\"_ _8\"></span>e looptijden<span class=\"_ _8\"></span> hebben die de l<span class=\"_ _8\"></span>ooptijd van de ger<span class=\"_ _8\"></span>elateerde p<span class=\"_ _8\"></span>ensioenverp<span class=\"_ _8\"></span>lichting benad<span class=\"_ _8\"></span>eren. In land<span class=\"_ _8\"></span>en waar niet vo<span class=\"_ _8\"></span>ldoende markt<span class=\"_ _8\"></span>penetratie i<span class=\"_ _8\"></span>s voor dergeli<span class=\"_ _8\"></span>jke obligati<span class=\"_ _8\"></span>es, wordt de m<span class=\"_ _8\"></span>arktrente op st<span class=\"_ _8\"></span>aatsobli<span class=\"_ _8\"></span>gaties gebruikt.<span class=\"ls0 ws0\"> </span>Actuari\u00eble w<span class=\"_ _8\"></span>insten en ver<span class=\"_ _8\"></span>liezen als gev<span class=\"_ _8\"></span>olg van aa<span class=\"_ _8\"></span>npassingen en <span class=\"_ _8\"></span>wijziging<span class=\"_ _8\"></span>en in de actuar<span class=\"_ _8\"></span>i\u00eble verond<span class=\"_ _8\"></span>erstell<span class=\"_ _8\"></span>ingen worden <span class=\"_ _8\"></span>opgenom<span class=\"_ _8\"></span>en ten last<span class=\"_ _8\"></span>e of ten gun<span class=\"_ _8\"></span>ste van de <span class=\"_ _8\"></span><span class=\"ws38\">niet<span class=\"ls0 ws0\">-</span></span>gerealis<span class=\"_ _8\"></span>eerde result<span class=\"_ _8\"></span>aten in de periode waar<span class=\"_ _8\"></span>in zij zich v<span class=\"_ _8\"></span>oordoen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Pensioenkost<span class=\"_ _8\"></span>en verbonden a<span class=\"_ _8\"></span>an de verstrek<span class=\"_ _8\"></span>en diensttij<span class=\"_ _8\"></span>d zijn direct opge<span class=\"_ _8\"></span>nomen in de win<span class=\"_ _8\"></span>st<span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening.<span class=\"_ _8\"></span> De netto rentek<span class=\"_ _8\"></span>osten met betr<span class=\"_ _8\"></span>ekking tot<span class=\"_ _8\"></span> de toegezegde<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>pensioenr<span class=\"_ _8\"></span>egelingen zij<span class=\"_ _8\"></span><span class=\"ls17 ws20\">n </span>opgenomen in de f<span class=\"_ _8\"></span>inanci\u00eble kos<span class=\"_ _8\"></span>ten.<span class=\"ls0 ws0\"> </span>Voor toegezegde<span class=\"ls0 ws0\">-</span>b<span class=\"_ _8\"></span>ijdragereg<span class=\"_ _8\"></span>elingen betaa<span class=\"_ _8\"></span>lt de Groep bijdrage<span class=\"_ _8\"></span>n aan openbaar of part<span class=\"_ _8\"></span>iculier beheerd<span class=\"_ _8\"></span>e pensioenver<span class=\"_ _8\"></span>zekeringen op ver<span class=\"_ _8\"></span>plichte, cont<span class=\"_ _8\"></span>rac<span class=\"_ _8\"></span>tuele of vrijwilli<span class=\"_ _8\"></span>ge basis. De Groep he<span class=\"_ _8\"></span>eft geen verdere bet<span class=\"_ _8\"></span>alingsverplic<span class=\"_ _8\"></span>htingen nadat d<span class=\"_ _8\"></span>e bijdragen zijn <span class=\"_ _8\"></span>betaald. De pre<span class=\"_ _8\"></span>mies zijn opgenome<span class=\"_ _8\"></span>n als kosten voor pers<span class=\"_ _8\"></span>oneelsbel<span class=\"_ _8\"></span>oningen wanne<span class=\"_ _8\"></span>er ze verschuldig<span class=\"_ _8\"></span>d zijn.<span class=\"_ _8\"></span> Vooruitbeta<span class=\"_ _8\"></span>alde bijdrag<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en als actief vo<span class=\"_ _8\"></span>or zover een ter<span class=\"_ _8\"></span>ugbetaling i<span class=\"_ _8\"></span>n contanten of ee<span class=\"_ _8\"></span>n verminderi<span class=\"_ _8\"></span>ng van de toeko<span class=\"_ _8\"></span>mstige bet<span class=\"_ _8\"></span>alingen verw<span class=\"_ _8\"></span>acht wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Langeterm<span class=\"_ _1\"></span>ijnpersonee<span class=\"_ _1\"></span>lsbeloningen<span class=\"ls0 ws0\"> </span>Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws3e\">gefinanci<span class=\"_ _8\"></span>erde verplic<span class=\"_ _8\"></span>htingen die v<span class=\"_ _8\"></span>oortvloeie<span class=\"_ _8\"></span>n uit langlop<span class=\"_ _8\"></span>ende personee<span class=\"_ _8\"></span>lsbeloningen z<span class=\"_ _8\"></span>ijn opgenome<span class=\"_ _8\"></span>n door gebruik te<span class=\"_ _8\"></span> maken</span> <span class=\"ls1f ws3e\">v<span class=\"_ _8\"></span>an de \u2018project<span class=\"_ _8\"></span>ed unit credit\u2019<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws38\">methode</span>. </span>Ontslagverg<span class=\"_ _1\"></span>oedingen<span class=\"ls0 ws0\"> </span>Ontslagvergo<span class=\"_ _8\"></span>edingen zi<span class=\"_ _8\"></span>jn opgenomen al<span class=\"_ _8\"></span>s een verplicht<span class=\"_ _8\"></span>ing wanneer <span class=\"_ _8\"></span>de Groep zich aant<span class=\"_ _8\"></span>oonbaar heef<span class=\"_ _8\"></span>t verbonden t<span class=\"_ _8\"></span>ot de be\u00ebindig<span class=\"_ _8\"></span>ing van het die<span class=\"_ _8\"></span>nstverband va<span class=\"_ _8\"></span>n een werknemer o<span class=\"_ _8\"></span>f een groe<span class=\"_ _8\"></span>p van werknemer<span class=\"_ _8\"></span>s v\u00f3\u00f3r de normale p<span class=\"_ _8\"></span>ensioendat<span class=\"_ _8\"></span>um. De Groep is alleen a<span class=\"_ _8\"></span>antoonbaar verb<span class=\"_ _8\"></span>onden tot be\u00ebin<span class=\"_ _8\"></span>diging van het di<span class=\"_ _8\"></span>enstverband wann<span class=\"_ _8\"></span>eer het gaat<span class=\"_ _8\"></span> over een gedet<span class=\"_ _8\"></span>ailleerd f<span class=\"_ _8\"></span>ormeel plan voo<span class=\"_ _8\"></span>r de vroegtijdig<span class=\"_ _8\"></span>e be\u00ebindigin<span class=\"_ _8\"></span>g en er geen reali<span class=\"_ _8\"></span>stische mogel<span class=\"_ _8\"></span>ijkheid best<span class=\"_ _8\"></span>aat voor de intr<span class=\"_ _8\"></span>ekking ervan.<span class=\"_ _8\"></span> Ontslagv<span class=\"_ _8\"></span>ergoedingen v<span class=\"_ _8\"></span>an lange termijn w<span class=\"_ _8\"></span>orden geactualis<span class=\"_ _8\"></span>eerd met<span class=\"_ _8\"></span> behulp van dezelfde disconterin<span class=\"_ _8\"></span>gsvoet als hi<span class=\"_ _8\"></span>erboven gebruik<span class=\"_ _8\"></span>t voor toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pens<span class=\"_ _8\"></span>ioenregeli<span class=\"_ _8\"></span>ngen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>7.4.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Personeelsbeloningen  </span>De boekwaard<span class=\"_ _8\"></span>e van de verplicht<span class=\"_ _8\"></span>ingen van de Groep m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot personeelsbel<span class=\"_ _8\"></span>oningen wordt be<span class=\"_ _8\"></span>paald op een act<span class=\"_ _8\"></span>uari\u00eble basis<span class=\"_ _8\"></span> rekening houd<span class=\"_ _8\"></span>ende met bepaald<span class=\"_ _8\"></span>e veronders<span class=\"_ _8\"></span>tellingen. E<span class=\"_ _8\"></span>en van de belangr<span class=\"_ _8\"></span>ijkste toeg<span class=\"_ _8\"></span>epaste veronder<span class=\"_ _8\"></span>stellingen bi<span class=\"_ _8\"></span>j de bepaling v<span class=\"_ _8\"></span>an de nett<span class=\"_ _8\"></span>o kosten van de toe<span class=\"_ _8\"></span>gekende belo<span class=\"_ _8\"></span>ningen is de dis<span class=\"_ _8\"></span>conter<span class=\"_ _8\"></span>ingsvoet. Elk<span class=\"_ _8\"></span>e wijziging v<span class=\"_ _8\"></span>an deze ver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>g zal van invloed zijn o<span class=\"_ _8\"></span>p de boekwaarde v<span class=\"_ _8\"></span>an deze verplicht<span class=\"_ _8\"></span>in<span class=\"ws38\">gen. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is afha<span class=\"_ _8\"></span>nkelijk van de l<span class=\"_ _8\"></span>ooptijd van de b<span class=\"_ _8\"></span>eloning, d.<span class=\"_ _8\"></span>w.z. de gemiddel<span class=\"_ _8\"></span>de looptijd van d<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span>en, gewoge<span class=\"_ _8\"></span>n met de contan<span class=\"_ _8\"></span>te waarde van de kos<span class=\"_ _8\"></span>ten verbond<span class=\"_ _8\"></span>en aan deze overeenk<span class=\"_ _8\"></span>omsten. Volg<span class=\"_ _8\"></span>ens IAS 19 moet de dis<span class=\"_ _8\"></span>conteringsvo<span class=\"_ _8\"></span>et overeenkom<span class=\"_ _8\"></span>en met het marktr<span class=\"_ _8\"></span>endement van bedr<span class=\"_ _8\"></span>ijfsobligat<span class=\"_ _8\"></span>ies van hoge kw<span class=\"_ _8\"></span>aliteit en die een v<span class=\"_ _8\"></span>ergelijkbar<span class=\"_ _8\"></span>e looptijd he<span class=\"_ _8\"></span>bben als deze van de opg<span class=\"_ _8\"></span>enomen beloni<span class=\"_ _8\"></span>ngen en in deze<span class=\"_ _8\"></span>lfde valut<span class=\"_ _8\"></span>a.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__91": {
   "value": "Ontslagverg<span class=\"_ _1\"></span>oedingen<span class=\"ls0 ws0\"> </span>Ontslagvergo<span class=\"_ _8\"></span>edingen zi<span class=\"_ _8\"></span>jn opgenomen al<span class=\"_ _8\"></span>s een verplicht<span class=\"_ _8\"></span>ing wanneer <span class=\"_ _8\"></span>de Groep zich aant<span class=\"_ _8\"></span>oonbaar heef<span class=\"_ _8\"></span>t verbonden t<span class=\"_ _8\"></span>ot de be\u00ebindig<span class=\"_ _8\"></span>ing van het die<span class=\"_ _8\"></span>nstverband va<span class=\"_ _8\"></span>n een werknemer o<span class=\"_ _8\"></span>f een groe<span class=\"_ _8\"></span>p van werknemer<span class=\"_ _8\"></span>s v\u00f3\u00f3r de normale p<span class=\"_ _8\"></span>ensioendat<span class=\"_ _8\"></span>um. De Groep is alleen a<span class=\"_ _8\"></span>antoonbaar verb<span class=\"_ _8\"></span>onden tot be\u00ebin<span class=\"_ _8\"></span>diging van het di<span class=\"_ _8\"></span>enstverband wann<span class=\"_ _8\"></span>eer het gaat<span class=\"_ _8\"></span> over een gedet<span class=\"_ _8\"></span>ailleerd f<span class=\"_ _8\"></span>ormeel plan voo<span class=\"_ _8\"></span>r de vroegtijdig<span class=\"_ _8\"></span>e be\u00ebindigin<span class=\"_ _8\"></span>g en er geen reali<span class=\"_ _8\"></span>stische mogel<span class=\"_ _8\"></span>ijkheid best<span class=\"_ _8\"></span>aat voor de intr<span class=\"_ _8\"></span>ekking ervan.<span class=\"_ _8\"></span> Ontslagv<span class=\"_ _8\"></span>ergoedingen v<span class=\"_ _8\"></span>an lange termijn w<span class=\"_ _8\"></span>orden geactualis<span class=\"_ _8\"></span>eerd met<span class=\"_ _8\"></span> behulp van dezelfde disconterin<span class=\"_ _8\"></span>gsvoet als hi<span class=\"_ _8\"></span>erboven gebruik<span class=\"_ _8\"></span>t voor toegez<span class=\"_ _8\"></span>egde<span class=\"ls0 ws0\">-</span><span class=\"ws38\">pens<span class=\"_ _8\"></span>ioenregeli<span class=\"_ _8\"></span>ngen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__223-1": {
   "value": "7.1.18.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Op aandelen gebaseerde betaling<span class=\"_ _1\"></span>en<span class=\"ls0 ws0\"> </span></span>De Groep hee<span class=\"_ _8\"></span>ft een op aan<span class=\"_ _8\"></span>delen gebase<span class=\"_ _8\"></span>erd compens<span class=\"_ _8\"></span>atieplan dat<span class=\"_ _8\"></span> in e<span class=\"ws38\">ige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span></span>vermogens<span class=\"_ _8\"></span>instrumenten <span class=\"_ _8\"></span>wordt afgewik<span class=\"_ _8\"></span>keld en dat b<span class=\"_ _8\"></span>estaat uit aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> (verder \u201cOpt<span class=\"_ _8\"></span>ies\u201d genoem<span class=\"_ _8\"></span>d)<span class=\"ls21 ws3b\">, </span>voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span><span class=\"wsfd\">Restricted Stock Units </span></span><span class=\"ws38\">genoem<span class=\"_ _8\"></span>d)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>en <span class=\"_ _9\"></span></span>prestatie gere<span class=\"_ _8\"></span>lateerde t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span>een<span class=\"_ _8\"></span>heden (v<span class=\"ls0 wsfd\">erder \u201cPSU\u2019s <span class=\"ws0\">\u2013 <span class=\"_ _9\"></span></span></span><span class=\"ws38\">Performance </span>Stock Units g<span class=\"_ _8\"></span>enoemd). V<span class=\"_ _8\"></span>oor toekenni<span class=\"_ _8\"></span>ngen van opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\">, <span class=\"_ _8\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ws134\">\u2019s en PSU\u2019s</span></span> <span class=\"_ _9\"></span></span>wordt de re\u00eble waar<span class=\"_ _8\"></span>de van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verkregen dienst<span class=\"_ _8\"></span>en van de wer<span class=\"_ _8\"></span>knemer bepaa<span class=\"_ _8\"></span>ld op basis<span class=\"_ _8\"></span> van de re\u00eble w<span class=\"_ _8\"></span>aarde van de<span class=\"_ _8\"></span> toegekende a<span class=\"_ _8\"></span>andelen en aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> op datum van t<span class=\"_ _8\"></span>oekenning. D<span class=\"_ _8\"></span>e Groep neemt de <span class=\"_ _8\"></span>re\u00eble waarde v<span class=\"_ _8\"></span>an de diensten<span class=\"_ _8\"></span> die werden on<span class=\"_ _8\"></span>tvangen in rui<span class=\"_ _8\"></span>l voor de toek<span class=\"_ _8\"></span>enning van <span class=\"_ _8\"></span>de opties op als<span class=\"_ _9\"></span><span class=\"ls0 ws0\"> </span>kost met een ov<span class=\"_ _8\"></span>ereenstemme<span class=\"_ _8\"></span>nde toename v<span class=\"_ _8\"></span>an het eigen ver<span class=\"_ _8\"></span>mogen over <span class=\"_ _8\"></span>de wachtperio<span class=\"_ _8\"></span>de. De re\u00eble w<span class=\"_ _8\"></span>aarde van de t<span class=\"_ _8\"></span>oegekende o<span class=\"_ _8\"></span>pties w<span class=\"_ _8\"></span><span class=\"ws38\">ordt <span class=\"_ _8\"></span></span>bepaald a<span class=\"_ _8\"></span>an de hand van w<span class=\"_ _8\"></span>aarderingsmo<span class=\"_ _8\"></span>dellen waarbij rekenin<span class=\"_ _8\"></span>g wordt gehouden met<span class=\"_ _8\"></span> parameters als de uit<span class=\"_ _8\"></span>oefenprijs va<span class=\"_ _8\"></span>n de optie, de aandelen<span class=\"_ _8\"></span>prijs op moment van d<span class=\"_ _8\"></span>e toekennin<span class=\"_ _8\"></span>g van de optie, de ri<span class=\"_ _8\"></span>sicovrije rentev<span class=\"_ _8\"></span>oet voor de looptij<span class=\"_ _8\"></span>d van de optie, de verwac<span class=\"_ _8\"></span>hte volatilit<span class=\"_ _8\"></span>eit van de aandelenpr<span class=\"_ _8\"></span>ijs over de loopt<span class=\"_ _8\"></span>ijd van de optie en an<span class=\"_ _8\"></span>dere belangri<span class=\"_ _8\"></span>jke factoren.<span class=\"_ _8\"></span> Met de voorwaard<span class=\"_ _8\"></span>en die bepalen<span class=\"_ _8\"></span> of de entiteit de dienst<span class=\"_ _8\"></span>en ontvangt die d<span class=\"_ _8\"></span>e tegenpartij o<span class=\"_ _8\"></span>p grond van een op aande<span class=\"_ _8\"></span>len gebaseerd<span class=\"_ _8\"></span>e betalingsov<span class=\"_ _8\"></span>ereenkomst<span class=\"_ _8\"></span> recht geven op<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ontvangst van eigen<span class=\"ls0 ws0\">-</span>v<span class=\"_ _8\"></span>ermogensinst<span class=\"_ _8\"></span>rumenten van d<span class=\"_ _8\"></span>e entiteit (\u201cvest<span class=\"_ _8\"></span>ing conditions\u201d<span class=\"_ _8\"></span>) wordt enk<span class=\"_ _8\"></span>el rekening ge<span class=\"_ _8\"></span>houden voor de <span class=\"_ _8\"></span>bepaling va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de als het mark<span class=\"_ _8\"></span>tgerelateer<span class=\"_ _8\"></span>de voorwaar<span class=\"_ _8\"></span>den betreft<span class=\"_ _8\"></span>. Niet marktger<span class=\"_ _8\"></span>elateerde \u201cv<span class=\"_ _8\"></span>esting condit<span class=\"_ _8\"></span>ions\u201d word<span class=\"_ _8\"></span>en in aanmer<span class=\"_ _8\"></span>king ge<span class=\"_ _8\"></span>nomen door h<span class=\"_ _8\"></span>et aantal aandel<span class=\"_ _8\"></span>en of aandele<span class=\"_ _8\"></span>nopties aan te p<span class=\"_ _8\"></span>assen welke z<span class=\"_ _8\"></span>ijn opgenom<span class=\"_ _8\"></span>en in de bepal<span class=\"_ _8\"></span>ing van de kost<span class=\"_ _8\"></span> van de werkn<span class=\"_ _8\"></span>emerprestat<span class=\"_ _8\"></span>ies zo<span class=\"_ _8\"></span>dat uiteind<span class=\"_ _8\"></span>elijk het be<span class=\"_ _8\"></span>drag dat opgenom<span class=\"_ _8\"></span>en wordt in de resultatenr<span class=\"_ _8\"></span>ekening het aant<span class=\"_ _8\"></span>al \u201cvested\u201d aan<span class=\"_ _8\"></span>delen of aandel<span class=\"_ _8\"></span>enopties weer<span class=\"_ _8\"></span>spiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Op elke balansdat<span class=\"_ _8\"></span>um herziet de enti<span class=\"_ _8\"></span>teit haar sc<span class=\"_ _8\"></span>hatting van het aantal o<span class=\"_ _8\"></span>pties die verwac<span class=\"_ _8\"></span>ht worden uitge<span class=\"_ _8\"></span>oefend te worden en neem<span class=\"_ _8\"></span>t zij de impact v<span class=\"_ _8\"></span>an deze herzienin<span class=\"_ _8\"></span>gen, indien van<span class=\"_ _8\"></span> toepassing, op in de resultat<span class=\"_ _8\"></span>enrekening e<span class=\"_ _8\"></span>n een overeens<span class=\"_ _8\"></span>temmende aanpas<span class=\"_ _8\"></span>sing van het<span class=\"_ _8\"></span> eigen vermogen ov<span class=\"_ _8\"></span>er de resterend<span class=\"_ _8\"></span>e wachtperi<span class=\"_ _8\"></span>ode (\u201cvesting per<span class=\"_ _8\"></span>iod\u201d).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de o<span class=\"_ _8\"></span>pties uitgeoef<span class=\"_ _8\"></span>end worden,<span class=\"_ _8\"></span> worden de ver<span class=\"_ _8\"></span>kregen opbren<span class=\"_ _8\"></span>gsten nett<span class=\"_ _8\"></span>o van de direct<span class=\"_ _8\"></span> toewijsbare t<span class=\"_ _8\"></span>ransacti<span class=\"_ _8\"></span>ekosten gecr<span class=\"_ _8\"></span>editeerd ten <span class=\"_ _8\"></span>opzichte v<span class=\"_ _8\"></span>an het aande<span class=\"_ _8\"></span>len<span class=\"wsc3\">kapitaal (nomi<span class=\"_ _8\"></span>nale </span>waarde) en de uitgiftepr<span class=\"_ _8\"></span>emie.<span class=\"ls0 ws0\"> </span>De sociale zek<span class=\"_ _8\"></span>erheidsbijdr<span class=\"_ _8\"></span>agen die te <span class=\"_ _8\"></span>betalen zi<span class=\"_ _8\"></span>jn in verband m<span class=\"_ _8\"></span>et de toeken<span class=\"_ _8\"></span>ning van de a<span class=\"_ _8\"></span>andelenop<span class=\"_ _8\"></span>ties worden be<span class=\"_ _8\"></span>schouwd als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>een integraal de<span class=\"_ _8\"></span>el van de toek<span class=\"_ _8\"></span>enning zelf e<span class=\"_ _8\"></span>n de kost w<span class=\"_ _8\"></span>ordt behandeld als <span class=\"_ _8\"></span>een in geldmid<span class=\"_ _8\"></span>delen afgewikk<span class=\"_ _8\"></span>elde transact<span class=\"_ _8\"></span>ie.7.5.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Risico verbonden aan eigen<span class=\"ls0 ws0\">-ver<span class=\"_ _1\"></span>mogensinstrumenten </span></span>Als gevolg van<span class=\"_ _8\"></span> de uitgifte v<span class=\"_ _8\"></span>an aandelenopt<span class=\"_ _8\"></span>ies, RSU\u2019s en P<span class=\"_ _8\"></span>SU\u2019s als onder<span class=\"_ _8\"></span>deel van op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde LTIP overeenk<span class=\"_ _8\"></span>omsten (zi<span class=\"_ _8\"></span>e toelichting 7.<span class=\"_ _8\"></span>28. voor meer<span class=\"_ _8\"></span> details over de<span class=\"_ _8\"></span>ze plannen),<span class=\"_ _8\"></span> is de Groep bl<span class=\"_ _8\"></span>ootgesteld <span class=\"_ _8\"></span>aan schommelin<span class=\"_ _8\"></span>gen in de beurs<span class=\"_ _8\"></span>koers van d<span class=\"_ _8\"></span>e aandelen van <span class=\"_ _8\"></span>de Groep. De Ra<span class=\"_ _8\"></span>ad van Best<span class=\"_ _8\"></span>uur van de Groe<span class=\"_ _8\"></span>p heeft op 1 j<span class=\"_ _8\"></span>uni 2015 beslis<span class=\"_ _8\"></span>t tot voll<span class=\"_ _8\"></span>edige inde<span class=\"_ _8\"></span>kking door<span class=\"_ _8\"></span> middel van e<span class=\"_ _8\"></span>en \u2018total ret<span class=\"_ _8\"></span>urn swap\u2019. Het<span class=\"_ _8\"></span> doel van dit<span class=\"_ _8\"></span> financieel i<span class=\"_ _8\"></span>nstrument is<span class=\"_ _8\"></span> om een stijgin<span class=\"_ _8\"></span>g van de aand<span class=\"_ _8\"></span>elenkoers en <span class=\"_ _8\"></span>het negat<span class=\"_ _8\"></span>ieve effec<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hiervan op<span class=\"_ _8\"></span> toekomstige k<span class=\"_ _8\"></span>asstromen m<span class=\"_ _8\"></span>et betrekki<span class=\"_ _8\"></span>ng tot op aandele<span class=\"_ _8\"></span>n gebaseerde bet<span class=\"_ _8\"></span>alingen in t<span class=\"_ _8\"></span>e dekken.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t een Total <span class=\"ls0 ws0\">R</span><span class=\"ws38\">et<span class=\"_ _8\"></span>urn <span class=\"_ _8\"></span><span class=\"ls0 ws0\">S</span></span>wap (\u201cTR<span class=\"_ _8\"></span>S\u201d) overeenko<span class=\"_ _8\"></span>mst afgeslote<span class=\"_ _8\"></span>n met een finan<span class=\"_ _8\"></span>ci\u00eble inste<span class=\"_ _8\"></span>lling om de blo<span class=\"_ _8\"></span>otstelling a<span class=\"_ _8\"></span>an de schommel<span class=\"_ _8\"></span>ingen in de <span class=\"_ _8\"></span>beurskoers v<span class=\"_ _8\"></span>an de aandele<span class=\"_ _8\"></span>n die deel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>uitmaken van de opti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-<span class=\"ws116\">, RSU en PSU</span>-</span>plannen te beheren z<span class=\"_ _8\"></span>oals weergegev<span class=\"_ _8\"></span>en in toelichting 7.<span class=\"_ _8\"></span>28. Onder dez<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span> zal de Groep interes<span class=\"_ _8\"></span>t betalen aan de f<span class=\"_ _8\"></span>inanc<span class=\"_ _8\"></span><span class=\"ls20 ws12c\">i\u00eble instelling. Bij het<span class=\"_ _8\"></span> </span>afwikkelen v<span class=\"_ _8\"></span>an de TRS, za<span class=\"_ _8\"></span>l de Groep de on<span class=\"_ _8\"></span>derliggen<span class=\"_ _8\"></span>de aandelen ont<span class=\"_ _8\"></span>vangen di<span class=\"_ _8\"></span>e worden toeg<span class=\"_ _8\"></span>ekend aan de b<span class=\"_ _8\"></span>egunstigde<span class=\"_ _8\"></span>n van de aand<span class=\"_ _8\"></span>elenopties,<span class=\"_ _8\"></span> RSU\u2019s of PS<span class=\"_ _8\"></span>U\u2019s bij uito<span class=\"_ _8\"></span>efening. O<span class=\"_ _8\"></span>p deze manier dekt de Gr<span class=\"_ _8\"></span>oep het risico in wanneer de aan<span class=\"_ _8\"></span>delenkoers<span class=\"_ _8\"></span> zou stijgen als aandel<span class=\"_ _8\"></span>en moeten uitgegev<span class=\"_ _8\"></span>en worden op mom<span class=\"_ _8\"></span>ent van uitoefeni<span class=\"_ _8\"></span>ng door de beguns<span class=\"_ _8\"></span>tigden v<span class=\"_ _8\"></span>an hun opties/RSU\u2019s<span class=\"_ _8\"></span>/PSU\u2019s. De aan<span class=\"_ _8\"></span>delen die in deze cont<span class=\"_ _8\"></span>ext worden gekoc<span class=\"_ _8\"></span>ht, worden opgenom<span class=\"_ _8\"></span>en als een vermind<span class=\"_ _8\"></span>ering van het eigen ver<span class=\"_ _8\"></span>mogen van de Groep aa<span class=\"_ _8\"></span>n de uitoefenprijs<span class=\"_ _8\"></span> op het moment van het aanga<span class=\"_ _8\"></span>an van de TRS over<span class=\"_ _8\"></span>eenkomst.<span class=\"_ _8\"></span> Gezien de Groep f<span class=\"_ _8\"></span>ysieke<span class=\"ls0 ws0\"> </span>l<span class=\"_ _8\"></span>evering doet<span class=\"_ _8\"></span> van de aandel<span class=\"_ _8\"></span>en op het moment<span class=\"_ _8\"></span> van de afwikk<span class=\"_ _8\"></span>eling van de TR<span class=\"_ _8\"></span>S (geen netto <span class=\"_ _8\"></span>afwikkelin<span class=\"_ _8\"></span>g), voldoet de T<span class=\"_ _8\"></span>RS niet aan de nor<span class=\"_ _8\"></span>m van de financi<span class=\"_ _8\"></span>\u00eble instrumen<span class=\"_ _8\"></span>ten zoals vast<span class=\"_ _8\"></span>gelegd in I<span class=\"_ _8\"></span>AS 32 / IFRS<span class=\"_ _8\"></span> 9. Daarom moet de T<span class=\"_ _8\"></span>RS dan ook niet<span class=\"_ _8\"></span> geherwaardeer<span class=\"_ _8\"></span>d worden aan re\u00ebl<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span> op elk rapporter<span class=\"_ _8\"></span>ingsdatum.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het bestaand<span class=\"_ _8\"></span>e programma werd ni<span class=\"_ _8\"></span>et hernieuwd ge<span class=\"_ _8\"></span>durende 2022 en b<span class=\"_ _8\"></span>ijgevolg zij<span class=\"_ _8\"></span>n alle eigen aa<span class=\"_ _8\"></span>ndelen nu in het<span class=\"_ _8\"></span> bezit van de Groe<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\">. </span>7.28.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OP AAND<span class=\"_ _8\"></span>ELEN GEBASEERDE BETALINGEN</span> </span>Sinds septemb<span class=\"_ _8\"></span>er 2014 heeft de G<span class=\"_ _8\"></span>roep lange t<span class=\"_ _8\"></span>ermijn belon<span class=\"_ _8\"></span>ingsplannen (\u201c<span class=\"_ _8\"></span>LTIP\u201d) ge\u00ef<span class=\"_ _8\"></span>mplementeer<span class=\"_ _8\"></span>d die gebaseerd zi<span class=\"_ _8\"></span>jn op een combi<span class=\"_ _8\"></span>natie van aand<span class=\"_ _8\"></span>elenopties (v<span class=\"_ _8\"></span>erder \u201c<span class=\"_ _8\"></span><span class=\"ls0 ws0\">o</span>pties\u201d genoem<span class=\"_ _8\"></span>d) en voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">\u2013 </span>Restricted St<span class=\"_ _8\"></span>ock Units g<span class=\"_ _8\"></span>enoemd). In 20<span class=\"_ _8\"></span>19 werd het la<span class=\"_ _8\"></span>ng<span class=\"ls0 ws0\">e</span>termij<span class=\"_ _8\"></span>nbeloningsp<span class=\"_ _8\"></span>lan gewijzi<span class=\"_ _8\"></span>gd in een com<span class=\"_ _8\"></span>binatie van RS<span class=\"_ _8\"></span>U\u2019s, <span class=\"ls0 ws0\">o</span><span class=\"ws38\">pties </span>en prestatieg<span class=\"_ _8\"></span>ebonden voorw<span class=\"_ _8\"></span>aardelijk t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhed<span class=\"ls0 ws159\">e<span class=\"_ _8\"></span>n (verder \u201cPSU\u2019s\u201d <span class=\"ws0\">- <span class=\"_ _9\"></span></span></span></span>Performanc<span class=\"_ _8\"></span>e Stock Units)<span class=\"_ _8\"></span>, waarbij elk \u00e9\u00e9<span class=\"_ _8\"></span>n derde van d<span class=\"_ _8\"></span>e toegekende waar<span class=\"_ _8\"></span>de van de lang<span class=\"_ _8\"></span>e termij<span class=\"_ _8\"></span>n beloning ver<span class=\"_ _8\"></span>tegenwoordi<span class=\"_ _8\"></span>gt. De Opties,<span class=\"_ _8\"></span> RSU\u2019s en PS<span class=\"_ _8\"></span>U\u2019s worden gew<span class=\"_ _8\"></span>aardeerd a<span class=\"_ _8\"></span>ls op aandel<span class=\"_ _8\"></span>en gebaseerde b<span class=\"_ _8\"></span>etalingen die i<span class=\"_ _8\"></span>n eigen ve<span class=\"ws38\">r<span class=\"_ _8\"></span>mogensinstru<span class=\"_ _8\"></span>men</span>ten worde<span class=\"_ _8\"></span>n afgewikke<span class=\"_ _8\"></span>ld. Opties,<span class=\"_ _8\"></span> RSU\u2019s en PSU\u2019s kunnen enk<span class=\"_ _8\"></span>el onvoorwaar<span class=\"_ _8\"></span>delijk eig<span class=\"_ _8\"></span>endom worden dr<span class=\"_ _8\"></span>ie jaar na de toeken<span class=\"_ _8\"></span>ning en Opties die h<span class=\"_ _8\"></span>et recht geven om <span class=\"_ _8\"></span>aandelen t<span class=\"_ _8\"></span>e ontvange<span class=\"_ _8\"></span>n van de Groep (v<span class=\"_ _8\"></span>erder genoemd de \u201c<span class=\"_ _8\"></span>Aandelen\u201d)<span class=\"_ _8\"></span> of enig ander r<span class=\"_ _8\"></span>echt om aandel<span class=\"_ _8\"></span>en te ontvang<span class=\"_ _8\"></span>en kunnen pas u<span class=\"_ _8\"></span>itgeoefend wor<span class=\"_ _8\"></span>den drie jaar <span class=\"_ _8\"></span>na de toekenn<span class=\"_ _8\"></span>ing. De toekenn<span class=\"_ _8\"></span>ing van de plann<span class=\"_ _8\"></span>en zal onvo<span class=\"_ _8\"></span>orwaardelijk t<span class=\"_ _8\"></span>oegekend<span class=\"ls0 ws0\"> </span>worden op voorwaar<span class=\"_ _8\"></span>de dat de deelnem<span class=\"_ _8\"></span>er in dienst blijft<span class=\"_ _8\"></span>. De aandelenpr<span class=\"_ _8\"></span>ijs wordt bescho<span class=\"_ _8\"></span>uwd als de relevant<span class=\"_ _8\"></span>e performanti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>indicator<span class=\"_ _8\"></span> en het onvoorwaar<span class=\"_ _8\"></span>delijk toek<span class=\"_ _8\"></span>ennen van de plan<span class=\"_ _8\"></span>nen zal niet onder<span class=\"_ _8\"></span>hevig zijn aa<span class=\"_ _8\"></span>n bijkomende sp<span class=\"_ _8\"></span>ecifieke perfor<span class=\"_ _8\"></span>matie<span class=\"ls0 ws0\">-</span>indic<span class=\"_ _8\"></span>atoren, behal<span class=\"_ _8\"></span>ve voor PSU\u2019s<span class=\"_ _8\"></span>. Voor de onvoorwaar<span class=\"_ _8\"></span>delijke toek<span class=\"_ _8\"></span>enning van de PS<span class=\"_ _8\"></span>U\u2019s heeft de Ra<span class=\"_ _8\"></span>ad specifieke d<span class=\"_ _8\"></span>oelstellinge<span class=\"_ _8\"></span>n vastgelegd voor<span class=\"_ _8\"></span> de pre<span class=\"ws38\">staties<span class=\"_ _8\"></span> </span>over de volge<span class=\"_ _8\"></span>nde periode v<span class=\"_ _8\"></span>an 3 jaren op b<span class=\"_ _8\"></span>asis van s<span class=\"_ _8\"></span>pecifieke do<span class=\"_ _8\"></span>elstelling<span class=\"_ _8\"></span>en (zowel fina<span class=\"_ _8\"></span>nci\u00eble als <span class=\"_ _8\"></span>niet<span class=\"ls0 ws0\">-</span>fi<span class=\"_ _8\"></span>nanci\u00eble KPI\u2019<span class=\"_ _8\"></span>s). De stat<span class=\"_ _8\"></span>uten kunnen de G<span class=\"_ _8\"></span>roep toelaten <span class=\"_ _8\"></span>om van deze r<span class=\"_ _8\"></span>egel af te w<span class=\"_ _8\"></span>ijken in overeenst<span class=\"_ _8\"></span>emming met het<span class=\"_ _8\"></span> Belgisch Wet<span class=\"_ _8\"></span>boek van Vennoot<span class=\"_ _8\"></span>schappen en V<span class=\"_ _8\"></span>erenigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De uitoefenpr<span class=\"_ _8\"></span>ijs van de <span class=\"ls0 ws0\">o</span>pties zal<span class=\"_ _8\"></span> gelijk zijn aan de laat<span class=\"_ _8\"></span>ste slotkoers va<span class=\"_ _8\"></span>n het aandeel die onm<span class=\"_ _8\"></span>iddellijk v<span class=\"_ _8\"></span>oorafgaat aan de dat<span class=\"_ _8\"></span>um<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van het toekennen va<span class=\"_ _8\"></span>n de optie. Voor de <span class=\"ls0 ws0\">o<span class=\"_ _8\"></span></span>pties zal de uitoefenper<span class=\"_ _8\"></span>iode start<span class=\"_ _8\"></span>en op de datum waar<span class=\"_ _8\"></span>op ze onvoorwa<span class=\"_ _8\"></span>ardelijk zijn<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>geworde<span class=\"_ _8\"></span>n (\u201cvesting date\u201d<span class=\"_ _8\"></span>).<span class=\"ls0 ws0\"> </span>De onderliggen<span class=\"_ _8\"></span>de aandelen van de R<span class=\"_ _8\"></span>SU\u2019s en PSU\u2019s<span class=\"_ _8\"></span> worden toegek<span class=\"_ _8\"></span>end zonder verg<span class=\"_ _8\"></span>oeding zo snel<span class=\"_ _8\"></span> als mogelijk n<span class=\"_ _8\"></span>a de datum van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>onvoorw<span class=\"_ _8\"></span>aardelijk word<span class=\"_ _8\"></span>en (\u201cvesting dat<span class=\"_ _8\"></span>e\u201d).<span class=\"ls0 ws0\"> </span>Wanneer de R<span class=\"_ _8\"></span>SU\u2019s en PSU\u2019s<span class=\"_ _8\"></span> onvoorwaard<span class=\"_ _8\"></span>elijk zijn g<span class=\"_ _8\"></span>eworden, wor<span class=\"_ _8\"></span>den de onderli<span class=\"_ _8\"></span>ggende Aand<span class=\"_ _8\"></span>elen van de RS<span class=\"_ _8\"></span>U\u2019s en PSU\u2019s<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>getransfereer<span class=\"_ _8\"></span>d naar de deelnem<span class=\"_ _8\"></span>ers. Op het m<span class=\"_ _8\"></span>oment van het<span class=\"_ _8\"></span> onvoorwaard<span class=\"_ _8\"></span>elijk worden,<span class=\"_ _8\"></span> mogen de Opties<span class=\"_ _8\"></span> uitgeoefend w<span class=\"_ _8\"></span>orden tot<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hun vervaldat<span class=\"_ _8\"></span>um (8 jaar na de dat<span class=\"_ _8\"></span>um van toekenni<span class=\"_ _8\"></span>ng).<span class=\"ls0 ws0\"> </span>Op of rond 26 juni 2015 wer<span class=\"_ _8\"></span>den een totaal va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">159.143 </span>aandelenopties e<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">38.294<span class=\"ls0 ws0\"> </span></span>RSU\u2019s toegekend.<span class=\"ls0 ws0\"> </span><span class=\"ws38\">37.339<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">38.294<span class=\"ls0 ws0\"> </span></span>RSU's zijn opgegeven,<span class=\"_ _8\"></span> vervallen of uitg<span class=\"_ _8\"></span>eoefend per 31<span class=\"_ _8\"></span> december 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2018 en juni 2<span class=\"_ _8\"></span>023.<span class=\"ls0 ws0\"> </span>Op of<span class=\"ls0 ws0\"> </span>rond 15 juni 2016 werd<span class=\"_ _8\"></span>en een totaal va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">322.294<span class=\"ls0 ws0\"> </span></span>aandelenopties e<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">75.227<span class=\"ls0 ws0\"> </span></span>RSU's toegekend,<span class=\"ls0 ws0\"> </span><span class=\"ws38\">87.768<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">75.227<span class=\"ls0 ws0\"> </span></span>RSU's zijn opg<span class=\"_ _8\"></span>egeven, verv<span class=\"_ _8\"></span>allen of uitgeoef<span class=\"_ _8\"></span>end per 31 decemb<span class=\"_ _8\"></span>er 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2019 en juni 2<span class=\"_ _8\"></span>0<span class=\"ws38\">24.<span class=\"ls0 ws0\"> </span></span>Op of rond 10 mei 2017 werd<span class=\"_ _8\"></span>en een totaal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">299.914<span class=\"ls0 ws0\"> </span></span>aandelenopt<span class=\"_ _8\"></span>ies en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">69.023<span class=\"ls0 ws0\"> </span></span>RSU's toegekend,<span class=\"ls0 ws0\"> </span><span class=\"ws38\">76.529<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">69.023<span class=\"ls0 ws0\"> </span></span>RSU's zijn opgegeve<span class=\"_ _8\"></span>n, vervallen of<span class=\"_ _8\"></span> uitgeoefend<span class=\"ls0 ws0\"> </span><span class=\"ws38\">per<span class=\"ls0 ws0\"> </span></span>31 december<span class=\"_ _8\"></span> 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2020 en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>juni 2025.<span class=\"ls0 ws0\"> </span>Op of rond 15 juni 2<span class=\"_ _8\"></span>018 werden een tot<span class=\"_ _8\"></span>aal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">471.064<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">aandelenopt<span class=\"_ _8\"></span>ies en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">93.576<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws48\">RSU'<span class=\"_ _8\"></span>s toegekend,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">155.215<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">93.576<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">RSU's zijn opge<span class=\"_ _8\"></span>geven, ver<span class=\"_ _8\"></span>vallen of uitgeoef<span class=\"_ _8\"></span>end per 31 dec<span class=\"_ _8\"></span>ember </span></span></span></span></span></span></span></span></span></span></span></span></span>2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2021 en juni 2<span class=\"_ _8\"></span>026.<span class=\"ls0 ws0\"> </span>Op of rond 13 juni 201<span class=\"_ _8\"></span>9 werden een totaal v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">393.403<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>a<span class=\"_ _8\"></span>andelenopti<span class=\"_ _8\"></span>es,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>124.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U</span>\u2019</span></span>s en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">124.420<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>PSU's toegekend.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">166.048<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>o</span>pti<span class=\"_ _8\"></span>es</span>, 124.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">RSU</span>\u2019</span>s en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">12<span class=\"_ _8\"></span>4.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>PSU's<span class=\"_ _8\"></span> zijn opgegeven,<span class=\"_ _8\"></span> vervallen of uit<span class=\"_ _8\"></span>geoefend per 3<span class=\"_ _8\"></span>1 december 20<span class=\"_ _8\"></span>22. De aandele<span class=\"_ _8\"></span>nopties en RSU'<span class=\"_ _8\"></span>s zijn uitoefe<span class=\"_ _8\"></span>nbaar tussen juni<span class=\"_ _8\"></span> 2022 en juni 2027.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op of rond 28 <span class=\"_ _8\"></span>mei 2020 werd<span class=\"_ _8\"></span>en een totaal v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">374.622<span class=\"ls0 ws0\"> </span>aandelenopties,<span class=\"ls0 ws0\"> </span>119.244<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ls0 ws0\">\u2019<span class=\"ls1f ws48\">s en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">119.244<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">PSU's t<span class=\"_ _8\"></span>oegekend.<span class=\"ls0 ws0\"> </span><span class=\"ws38\">179.724<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span>o<span class=\"ls1f ws38\">pti<span class=\"_ _8\"></span>es<span class=\"wsd4\">, 67.143</span></span> <span class=\"ls20 ws39\">RSU</span>\u2019<span class=\"ls1f wsd4\">s en</span> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">5<span class=\"_ _8\"></span>7.496<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">PSU's zij<span class=\"_ _8\"></span>n opgegeven,<span class=\"_ _8\"></span> vervallen </span></span></span></span></span></span></span></span></span></span></span></span></span>of uitgeoefen<span class=\"_ _8\"></span>d per 31 decemb<span class=\"_ _8\"></span>er 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uitoef<span class=\"_ _8\"></span>enbaar tussen j<span class=\"_ _8\"></span>uni 2023 en juni 20<span class=\"_ _8\"></span>28.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op of rond 27 mei 20<span class=\"_ _8\"></span>21 werden een t<span class=\"_ _8\"></span>otaal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">43<span class=\"_ _8\"></span>2.438<span class=\"ls0 ws0\"> </span></span>PS<span class=\"_ _8\"></span>U's toegekend.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> 1</span><span class=\"ws38\">20.133<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>PSU's zijn op<span class=\"_ _8\"></span>gegeven, ver<span class=\"_ _8\"></span>vallen of uitgeo<span class=\"_ _8\"></span>efend <span class=\"ws38\">per <span class=\"_ _8\"></span></span>31 decembe<span class=\"_ _8\"></span>r 2022. De PSU'<span class=\"_ _8\"></span>s zijn uitoefe<span class=\"_ _8\"></span>nbaar tussen juni 2024 en ju<span class=\"_ _8\"></span>ni 2029.<span class=\"ls0 ws0\"> </span>Tijdens het bo<span class=\"_ _8\"></span>ekjaar werd een nieu<span class=\"_ _8\"></span>w LTIP plan toegek<span class=\"_ _8\"></span>end bestaand<span class=\"_ _8\"></span>e uit<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws38\">611.477<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>PSU's. <span class=\"_ _0\"></span></span>125.673<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>PSU's z<span class=\"_ _8\"></span>ijn opgegeven, verv<span class=\"_ _8\"></span>allen of uitgeo<span class=\"_ _8\"></span>efend per 31 dec<span class=\"_ _8\"></span>ember 2022. De PSU'<span class=\"_ _8\"></span>s zijn uitoefenbaar<span class=\"_ _8\"></span> tussen maart 20<span class=\"_ _8\"></span>25 en maart 2030.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Raad van Best<span class=\"_ _8\"></span>uur van de Groep he<span class=\"_ _8\"></span>eft op 1 juni 20<span class=\"_ _8\"></span>15 besloten om va<span class=\"_ _8\"></span>naf 1 juli 2015 <span class=\"_ _8\"></span>een volledig af<span class=\"_ _8\"></span>dekkingspr<span class=\"_ _8\"></span>ogramma (tot<span class=\"_ _8\"></span>al r<span class=\"ls0 ws0\">e</span>tur<span class=\"_ _8\"></span>n swap) in te v<span class=\"_ _8\"></span>oeren voor de op aand<span class=\"_ _8\"></span>elen gebase<span class=\"_ _8\"></span>erde betalingsreg<span class=\"_ _8\"></span>elingen die op ja<span class=\"_ _8\"></span>arbasis word<span class=\"_ _8\"></span>en verlengd. Dit<span class=\"_ _8\"></span> programma w<span class=\"_ _8\"></span>erd in 2022 niet v<span class=\"_ _8\"></span>erlengd.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Volgende over<span class=\"_ _8\"></span>eenkomsten aang<span class=\"_ _8\"></span>aande op aand<span class=\"_ _8\"></span>elen gebaseerd<span class=\"_ _8\"></span>e betaling<span class=\"_ _8\"></span>en waren in voege t<span class=\"_ _8\"></span>ijdens het boek<span class=\"_ _8\"></span>jaar<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>Uitoefenprijs per optie Gewogen gemiddel<span class=\"_ _8\"></span>de Aantal opties/RSU's per 31 Aantal opties/RSU's per Vervaldatum (\u20ac)<span class=\"ls0 ws0\"> </span>re\u00eble waarde (\u20ac) december 2022 31 december 2021 LTIP 2015 Opties 2023 26,60 6,39 122.074  123.881  RSU's 2018 n.v.t. 24,45  -  -  LTIP 2016 Opties 2024 28,44 6,64 234.526  252.489  RSU's 2019 n.v.t. 26,48  -  -  LTIP 2017 Opties 2025 33,11 7,62 223.385  239.111  RSU's 2020 n.v.t. 30,45  -  -  LTIP 2018 Opties 2026 23,56 4,68 315.849  359.352  RSU's 2021 n.v.t. 21,35  -  -  LTIP 2019 Opties 2027 14,0 3,99  227.355  283.126  RSU's 2022 n.v.t. 12,05  -  68.962  PSU's<span class=\"ls0 ws0\"> </span>2022 n.v.t. 12,05  -  87.668  LTIP 2020 Opties 2028 13,9 3,13  194.898  241.981  RSU's 2023 n.v.t. 11,86  52.101  63.017  PSU's<span class=\"ls0 ws0\"> </span>2023 n.v.t. 11,86  61.748  72.673  LTIP 2021 PSU's<span class=\"ls0 ws0\"> </span>2024 n.v.t. 10,37  312.305  393.081  LTIP 2022 PSU's<span class=\"ls0 ws0\"> </span>2025 n.v.t. 7,30  485.804  - Totaal uitstaa<span class=\"_ _8\"></span>nde opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>1.318.087  1.656.616  Totaal uitstaa<span class=\"_ _8\"></span>nde <span class=\"ls0 ws0\">RSU's </span>52.101  131.979  Totaal uitstaande PSU's 859.857  553.422  Het volgende r<span class=\"_ _8\"></span>econcilieer<span class=\"_ _8\"></span>t de opties, RSU<span class=\"_ _8\"></span>\u2019s en PSU\u2019s uit<span class=\"_ _8\"></span>staande aan het<span class=\"_ _8\"></span> begin en het einde v<span class=\"_ _8\"></span>an het jaar:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Gemiddelde uit<span class=\"_ _8\"></span>oefenprijs Opties <span class=\"_ _135\"> </span>RSU's <span class=\"_ _113\"> </span><span class=\"ls47 ws138\">PSU's</span> per optie (\u20ac)\u00b9<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Per 1 <span class=\"ws143\">januari 2021</span> 29,76  1.662.616  247.862  173.822  Toegekend - - - 432.438  Geannuleerd 14,08   (6.000)  (13.891)  (52.838) Uitgeoefend - -  (101.992) - Per 31 december 2021 22,33  1.656.616  131.979  553.422  Toegekend - - - 611.477  Geannuleerd 18,73   (338.529)  (16.738)  (305.042) Uitgeoefend - -  (63.140) - Per 31 december 2022 23,25  1.318.087  52.101  859.857  waarvan verworven en uitoefenbaar<span class=\"_ _8\"></span> - 1.123.189  - - 1 De gemiddelde uitoefenprijs, weergegeven i<span class=\"_ _8\"></span>n de hierboven tabel, heeft enkel betre<span class=\"_ _8\"></span>kking op de aandelenopties gez<span class=\"_ _8\"></span>ien de RSU\u2019s en PSU\u2019s geen ui<span class=\"_ _8\"></span>toefenprijs hebben.<span class=\"_ _8\"></span> De re\u00eble waarde van de aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> is bepaald op basis v<span class=\"_ _8\"></span>an het Black<span class=\"ls0 ws0\">&amp;</span><span class=\"ws38\">S<span class=\"_ _8\"></span>choles<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>model.<span class=\"_ _8\"></span> De verwachte volat<span class=\"_ _8\"></span>iliteit die in het m<span class=\"_ _8\"></span>odel <span class=\"ws38\">werd<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>gebru<span class=\"_ _8\"></span>ikt, is gebase<span class=\"_ _8\"></span>erd op de historis<span class=\"_ _8\"></span>che volatiliteit<span class=\"_ _8\"></span> van <span class=\"ws3e\">de Ondern<span class=\"_ _8\"></span>eming<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>Het overzicht<span class=\"_ _8\"></span> hieronder geeft<span class=\"_ _8\"></span> alle parameter<span class=\"_ _8\"></span>s weer die geb<span class=\"_ _8\"></span>ruikt werden in <span class=\"_ _8\"></span>het model:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>LTIP 2015 LTIP 2016 LTIP 2017 LTIP <span class=\"ls0 ws0\">2018 </span>LTIP 2019 LTIP 2020 LTIP 2021 LTIP 2022 Uitoefenprijs (\u20ac) 26,60  28,44  33,11  23,56  14,00  13,90  -  -  Verwachte volatiliteit van de aandel<span class=\"_ _8\"></span>en (%) 26,32% 26,56% 27,12% 25,63% 37,98% 31,90% 43,12% 39,01% Verwacht rendement van de aandel<span class=\"_ _8\"></span>en (%) 2,14% 1,98% 2,31% 2,70% 3,82% 4,00% 3,00% 4,10% Risicovrije rentevoet (%) 1,02% 0,37% 0,60% 0,69% 0,10% -0,18% 0,00% 0,00% De marktwaar<span class=\"_ _8\"></span>de van de RSU\u2019<span class=\"_ _8\"></span>s en PSU\u2019s werd b<span class=\"_ _8\"></span>epaald door <span class=\"_ _8\"></span>de verwachte en v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>de dividen<span class=\"_ _8\"></span>denstromen af<span class=\"_ _8\"></span> te trekken<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van d<span class=\"_ _8\"></span>e uitoefenprij<span class=\"_ _8\"></span>s. Dezelfde a<span class=\"_ _8\"></span>ls de hierbove<span class=\"_ _8\"></span>n vermelde<span class=\"_ _8\"></span> parameters we<span class=\"_ _8\"></span>rden hiervoor<span class=\"_ _8\"></span> gebruikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De totale opgel<span class=\"_ _8\"></span>open kost gedur<span class=\"_ _8\"></span>ende 2022 met<span class=\"_ _8\"></span> betrekking tot op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde betalinge<span class=\"_ _8\"></span>n bedroeg 1,1 miljo<span class=\"_ _8\"></span>en \u20ac en is opge<span class=\"_ _8\"></span>nomen in de kost<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot person<span class=\"ws38\">eels<span class=\"_ _8\"></span>beloningen.<span class=\"_ _8\"></span> </span>De sociale last<span class=\"_ _8\"></span>en met betrekk<span class=\"_ _8\"></span>ing tot het LTIP wor<span class=\"_ _8\"></span>den voorzien over<span class=\"_ _8\"></span> de looptijd.7.31.5.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Vergoedingen aan management op sleutelposities</span> </span>Vergoeding v<span class=\"_ _8\"></span>an de CEO<span class=\"ls0 ws0\"> </span>Boekjaar in  <span class=\"ls32 wse3\">miljoen \u20ac</span> 2022 2021 Vaste en variabele vergoedi<span class=\"_ _8\"></span>ngen 2,0 1,6 Vergoeding van het Executive Team <span class=\"_ _8\"></span> (met uitslui<span class=\"_ _8\"></span>ting van CEO)<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen  \u20ac 2022 2021 Vaste vergoedingen  3,0 4,5 Variabele vergoedingen 1,3 1,5 Overige vergoedingen 0,6 0,6 Totaal<span class=\"ls0 ws0\"> </span>4,9 6,6 De overige ver<span class=\"_ _8\"></span>goedingen heb<span class=\"_ _8\"></span>ben voornamel<span class=\"_ _8\"></span>ijk betrekking o<span class=\"_ _8\"></span>p de vergoedin<span class=\"_ _8\"></span>gen na uitdiens<span class=\"_ _8\"></span>ttreding.<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De Groep heeft<span class=\"_ _8\"></span> Lange Termijn<span class=\"_ _8\"></span> Beloningsplan<span class=\"_ _8\"></span>nen (\u201cLTIP\u201d)<span class=\"_ _8\"></span> ge\u00efmplement<span class=\"_ _8\"></span>eerd die gebaseer<span class=\"_ _8\"></span>d zijn op een co<span class=\"_ _8\"></span>mbinatie van<span class=\"ls0 ws0\"> </span>aandeleno<span class=\"_ _8\"></span>pties, voorw<span class=\"_ _8\"></span>aardelijk toegek<span class=\"_ _8\"></span>ende aande<span class=\"_ _8\"></span>len<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhe<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">(RSU\u2019s) </span></span></span>en prestatie<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>gebonden voorw<span class=\"_ _8\"></span>aardelijk toeg<span class=\"_ _8\"></span>ekende<span class=\"ls0 ws0\"> </span><span class=\"ws38\">aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span></span>eenhe<span class=\"_ _8\"></span>den (zie <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.28).<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>Het aantal aan<span class=\"_ _8\"></span>delenopties,<span class=\"_ _8\"></span> voorwaarde<span class=\"_ _8\"></span>lijke toegeke<span class=\"_ _8\"></span>nde aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>RSU\u2019s) en pres<span class=\"_ _8\"></span>tatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>gebonden v<span class=\"_ _8\"></span>oorwaardeli<span class=\"_ _8\"></span>jk<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>toegekende a<span class=\"_ _8\"></span>andelen<span class=\"ls0 ws0\">-</span>eenhed<span class=\"_ _8\"></span>en (PSU\u2019s) di<span class=\"_ _8\"></span>e werden toegek<span class=\"_ _8\"></span>end aan de CEO en het E<span class=\"_ _8\"></span>xecutive Mana<span class=\"_ _8\"></span>gement Team<span class=\"_ _8\"></span> is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor het jaar afgesloten op 31 <span class=\"_ _8\"></span>december 2022 <span class=\"_ _136\"> </span>Aantal RSU's <span class=\"_ _2a\"> </span>Aantal PSU's <span class=\"_ _137\"> </span>Aantal opties LTIP 2018 CEO 14.921 - 75.114 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 47.478 - 239.016 LTIP <span class=\"ls0 ws0\">2019 </span>CEO 18.414 18.414 64.610 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 53.376 53.376 171.928 LTIP 2020 CEO 19.891 19.891 88.333 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 56.265 56.265 249.870 LTIP 2021 CEO - 94.954 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 229.572 - LTIP 2022 CEO - 149.891 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 213.070 -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__92-1": {
   "value": "7.1.18.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Op aandelen gebaseerde betaling<span class=\"_ _1\"></span>en<span class=\"ls0 ws0\"> </span></span>De Groep hee<span class=\"_ _8\"></span>ft een op aan<span class=\"_ _8\"></span>delen gebase<span class=\"_ _8\"></span>erd compens<span class=\"_ _8\"></span>atieplan dat<span class=\"_ _8\"></span> in e<span class=\"ws38\">ige<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span></span>vermogens<span class=\"_ _8\"></span>instrumenten <span class=\"_ _8\"></span>wordt afgewik<span class=\"_ _8\"></span>keld en dat b<span class=\"_ _8\"></span>estaat uit aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> (verder \u201cOpt<span class=\"_ _8\"></span>ies\u201d genoem<span class=\"_ _8\"></span>d)<span class=\"ls21 ws3b\">, </span>voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">- <span class=\"_ _8\"></span><span class=\"wsfd\">Restricted Stock Units </span></span><span class=\"ws38\">genoem<span class=\"_ _8\"></span>d)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>en <span class=\"_ _9\"></span></span>prestatie gere<span class=\"_ _8\"></span>lateerde t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span>een<span class=\"_ _8\"></span>heden (v<span class=\"ls0 wsfd\">erder \u201cPSU\u2019s <span class=\"ws0\">\u2013 <span class=\"_ _9\"></span></span></span><span class=\"ws38\">Performance </span>Stock Units g<span class=\"_ _8\"></span>enoemd). V<span class=\"_ _8\"></span>oor toekenni<span class=\"_ _8\"></span>ngen van opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\">, <span class=\"_ _8\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ws134\">\u2019s en PSU\u2019s</span></span> <span class=\"_ _9\"></span></span>wordt de re\u00eble waar<span class=\"_ _8\"></span>de van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>verkregen dienst<span class=\"_ _8\"></span>en van de wer<span class=\"_ _8\"></span>knemer bepaa<span class=\"_ _8\"></span>ld op basis<span class=\"_ _8\"></span> van de re\u00eble w<span class=\"_ _8\"></span>aarde van de<span class=\"_ _8\"></span> toegekende a<span class=\"_ _8\"></span>andelen en aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> op datum van t<span class=\"_ _8\"></span>oekenning. D<span class=\"_ _8\"></span>e Groep neemt de <span class=\"_ _8\"></span>re\u00eble waarde v<span class=\"_ _8\"></span>an de diensten<span class=\"_ _8\"></span> die werden on<span class=\"_ _8\"></span>tvangen in rui<span class=\"_ _8\"></span>l voor de toek<span class=\"_ _8\"></span>enning van <span class=\"_ _8\"></span>de opties op als<span class=\"_ _9\"></span><span class=\"ls0 ws0\"> </span>kost met een ov<span class=\"_ _8\"></span>ereenstemme<span class=\"_ _8\"></span>nde toename v<span class=\"_ _8\"></span>an het eigen ver<span class=\"_ _8\"></span>mogen over <span class=\"_ _8\"></span>de wachtperio<span class=\"_ _8\"></span>de. De re\u00eble w<span class=\"_ _8\"></span>aarde van de t<span class=\"_ _8\"></span>oegekende o<span class=\"_ _8\"></span>pties w<span class=\"_ _8\"></span><span class=\"ws38\">ordt <span class=\"_ _8\"></span></span>bepaald a<span class=\"_ _8\"></span>an de hand van w<span class=\"_ _8\"></span>aarderingsmo<span class=\"_ _8\"></span>dellen waarbij rekenin<span class=\"_ _8\"></span>g wordt gehouden met<span class=\"_ _8\"></span> parameters als de uit<span class=\"_ _8\"></span>oefenprijs va<span class=\"_ _8\"></span>n de optie, de aandelen<span class=\"_ _8\"></span>prijs op moment van d<span class=\"_ _8\"></span>e toekennin<span class=\"_ _8\"></span>g van de optie, de ri<span class=\"_ _8\"></span>sicovrije rentev<span class=\"_ _8\"></span>oet voor de looptij<span class=\"_ _8\"></span>d van de optie, de verwac<span class=\"_ _8\"></span>hte volatilit<span class=\"_ _8\"></span>eit van de aandelenpr<span class=\"_ _8\"></span>ijs over de loopt<span class=\"_ _8\"></span>ijd van de optie en an<span class=\"_ _8\"></span>dere belangri<span class=\"_ _8\"></span>jke factoren.<span class=\"_ _8\"></span> Met de voorwaard<span class=\"_ _8\"></span>en die bepalen<span class=\"_ _8\"></span> of de entiteit de dienst<span class=\"_ _8\"></span>en ontvangt die d<span class=\"_ _8\"></span>e tegenpartij o<span class=\"_ _8\"></span>p grond van een op aande<span class=\"_ _8\"></span>len gebaseerd<span class=\"_ _8\"></span>e betalingsov<span class=\"_ _8\"></span>ereenkomst<span class=\"_ _8\"></span> recht geven op<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ontvangst van eigen<span class=\"ls0 ws0\">-</span>v<span class=\"_ _8\"></span>ermogensinst<span class=\"_ _8\"></span>rumenten van d<span class=\"_ _8\"></span>e entiteit (\u201cvest<span class=\"_ _8\"></span>ing conditions\u201d<span class=\"_ _8\"></span>) wordt enk<span class=\"_ _8\"></span>el rekening ge<span class=\"_ _8\"></span>houden voor de <span class=\"_ _8\"></span>bepaling va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de als het mark<span class=\"_ _8\"></span>tgerelateer<span class=\"_ _8\"></span>de voorwaar<span class=\"_ _8\"></span>den betreft<span class=\"_ _8\"></span>. Niet marktger<span class=\"_ _8\"></span>elateerde \u201cv<span class=\"_ _8\"></span>esting condit<span class=\"_ _8\"></span>ions\u201d word<span class=\"_ _8\"></span>en in aanmer<span class=\"_ _8\"></span>king ge<span class=\"_ _8\"></span>nomen door h<span class=\"_ _8\"></span>et aantal aandel<span class=\"_ _8\"></span>en of aandele<span class=\"_ _8\"></span>nopties aan te p<span class=\"_ _8\"></span>assen welke z<span class=\"_ _8\"></span>ijn opgenom<span class=\"_ _8\"></span>en in de bepal<span class=\"_ _8\"></span>ing van de kost<span class=\"_ _8\"></span> van de werkn<span class=\"_ _8\"></span>emerprestat<span class=\"_ _8\"></span>ies zo<span class=\"_ _8\"></span>dat uiteind<span class=\"_ _8\"></span>elijk het be<span class=\"_ _8\"></span>drag dat opgenom<span class=\"_ _8\"></span>en wordt in de resultatenr<span class=\"_ _8\"></span>ekening het aant<span class=\"_ _8\"></span>al \u201cvested\u201d aan<span class=\"_ _8\"></span>delen of aandel<span class=\"_ _8\"></span>enopties weer<span class=\"_ _8\"></span>spiegelt<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>Op elke balansdat<span class=\"_ _8\"></span>um herziet de enti<span class=\"_ _8\"></span>teit haar sc<span class=\"_ _8\"></span>hatting van het aantal o<span class=\"_ _8\"></span>pties die verwac<span class=\"_ _8\"></span>ht worden uitge<span class=\"_ _8\"></span>oefend te worden en neem<span class=\"_ _8\"></span>t zij de impact v<span class=\"_ _8\"></span>an deze herzienin<span class=\"_ _8\"></span>gen, indien van<span class=\"_ _8\"></span> toepassing, op in de resultat<span class=\"_ _8\"></span>enrekening e<span class=\"_ _8\"></span>n een overeens<span class=\"_ _8\"></span>temmende aanpas<span class=\"_ _8\"></span>sing van het<span class=\"_ _8\"></span> eigen vermogen ov<span class=\"_ _8\"></span>er de resterend<span class=\"_ _8\"></span>e wachtperi<span class=\"_ _8\"></span>ode (\u201cvesting per<span class=\"_ _8\"></span>iod\u201d).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Wanneer de o<span class=\"_ _8\"></span>pties uitgeoef<span class=\"_ _8\"></span>end worden,<span class=\"_ _8\"></span> worden de ver<span class=\"_ _8\"></span>kregen opbren<span class=\"_ _8\"></span>gsten nett<span class=\"_ _8\"></span>o van de direct<span class=\"_ _8\"></span> toewijsbare t<span class=\"_ _8\"></span>ransacti<span class=\"_ _8\"></span>ekosten gecr<span class=\"_ _8\"></span>editeerd ten <span class=\"_ _8\"></span>opzichte v<span class=\"_ _8\"></span>an het aande<span class=\"_ _8\"></span>len<span class=\"wsc3\">kapitaal (nomi<span class=\"_ _8\"></span>nale </span>waarde) en de uitgiftepr<span class=\"_ _8\"></span>emie.<span class=\"ls0 ws0\"> </span>De sociale zek<span class=\"_ _8\"></span>erheidsbijdr<span class=\"_ _8\"></span>agen die te <span class=\"_ _8\"></span>betalen zi<span class=\"_ _8\"></span>jn in verband m<span class=\"_ _8\"></span>et de toeken<span class=\"_ _8\"></span>ning van de a<span class=\"_ _8\"></span>andelenop<span class=\"_ _8\"></span>ties worden be<span class=\"_ _8\"></span>schouwd als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>een integraal de<span class=\"_ _8\"></span>el van de toek<span class=\"_ _8\"></span>enning zelf e<span class=\"_ _8\"></span>n de kost w<span class=\"_ _8\"></span>ordt behandeld als <span class=\"_ _8\"></span>een in geldmid<span class=\"_ _8\"></span>delen afgewikk<span class=\"_ _8\"></span>elde transact<span class=\"_ _8\"></span>ie.7.5.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Risico verbonden aan eigen<span class=\"ls0 ws0\">-ver<span class=\"_ _1\"></span>mogensinstrumenten </span></span>Als gevolg van<span class=\"_ _8\"></span> de uitgifte v<span class=\"_ _8\"></span>an aandelenopt<span class=\"_ _8\"></span>ies, RSU\u2019s en P<span class=\"_ _8\"></span>SU\u2019s als onder<span class=\"_ _8\"></span>deel van op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde LTIP overeenk<span class=\"_ _8\"></span>omsten (zi<span class=\"_ _8\"></span>e toelichting 7.<span class=\"_ _8\"></span>28. voor meer<span class=\"_ _8\"></span> details over de<span class=\"_ _8\"></span>ze plannen),<span class=\"_ _8\"></span> is de Groep bl<span class=\"_ _8\"></span>ootgesteld <span class=\"_ _8\"></span>aan schommelin<span class=\"_ _8\"></span>gen in de beurs<span class=\"_ _8\"></span>koers van d<span class=\"_ _8\"></span>e aandelen van <span class=\"_ _8\"></span>de Groep. De Ra<span class=\"_ _8\"></span>ad van Best<span class=\"_ _8\"></span>uur van de Groe<span class=\"_ _8\"></span>p heeft op 1 j<span class=\"_ _8\"></span>uni 2015 beslis<span class=\"_ _8\"></span>t tot voll<span class=\"_ _8\"></span>edige inde<span class=\"_ _8\"></span>kking door<span class=\"_ _8\"></span> middel van e<span class=\"_ _8\"></span>en \u2018total ret<span class=\"_ _8\"></span>urn swap\u2019. Het<span class=\"_ _8\"></span> doel van dit<span class=\"_ _8\"></span> financieel i<span class=\"_ _8\"></span>nstrument is<span class=\"_ _8\"></span> om een stijgin<span class=\"_ _8\"></span>g van de aand<span class=\"_ _8\"></span>elenkoers en <span class=\"_ _8\"></span>het negat<span class=\"_ _8\"></span>ieve effec<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hiervan op<span class=\"_ _8\"></span> toekomstige k<span class=\"_ _8\"></span>asstromen m<span class=\"_ _8\"></span>et betrekki<span class=\"_ _8\"></span>ng tot op aandele<span class=\"_ _8\"></span>n gebaseerde bet<span class=\"_ _8\"></span>alingen in t<span class=\"_ _8\"></span>e dekken.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t een Total <span class=\"ls0 ws0\">R</span><span class=\"ws38\">et<span class=\"_ _8\"></span>urn <span class=\"_ _8\"></span><span class=\"ls0 ws0\">S</span></span>wap (\u201cTR<span class=\"_ _8\"></span>S\u201d) overeenko<span class=\"_ _8\"></span>mst afgeslote<span class=\"_ _8\"></span>n met een finan<span class=\"_ _8\"></span>ci\u00eble inste<span class=\"_ _8\"></span>lling om de blo<span class=\"_ _8\"></span>otstelling a<span class=\"_ _8\"></span>an de schommel<span class=\"_ _8\"></span>ingen in de <span class=\"_ _8\"></span>beurskoers v<span class=\"_ _8\"></span>an de aandele<span class=\"_ _8\"></span>n die deel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>uitmaken van de opti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-<span class=\"ws116\">, RSU en PSU</span>-</span>plannen te beheren z<span class=\"_ _8\"></span>oals weergegev<span class=\"_ _8\"></span>en in toelichting 7.<span class=\"_ _8\"></span>28. Onder dez<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span> zal de Groep interes<span class=\"_ _8\"></span>t betalen aan de f<span class=\"_ _8\"></span>inanc<span class=\"_ _8\"></span><span class=\"ls20 ws12c\">i\u00eble instelling. Bij het<span class=\"_ _8\"></span> </span>afwikkelen v<span class=\"_ _8\"></span>an de TRS, za<span class=\"_ _8\"></span>l de Groep de on<span class=\"_ _8\"></span>derliggen<span class=\"_ _8\"></span>de aandelen ont<span class=\"_ _8\"></span>vangen di<span class=\"_ _8\"></span>e worden toeg<span class=\"_ _8\"></span>ekend aan de b<span class=\"_ _8\"></span>egunstigde<span class=\"_ _8\"></span>n van de aand<span class=\"_ _8\"></span>elenopties,<span class=\"_ _8\"></span> RSU\u2019s of PS<span class=\"_ _8\"></span>U\u2019s bij uito<span class=\"_ _8\"></span>efening. O<span class=\"_ _8\"></span>p deze manier dekt de Gr<span class=\"_ _8\"></span>oep het risico in wanneer de aan<span class=\"_ _8\"></span>delenkoers<span class=\"_ _8\"></span> zou stijgen als aandel<span class=\"_ _8\"></span>en moeten uitgegev<span class=\"_ _8\"></span>en worden op mom<span class=\"_ _8\"></span>ent van uitoefeni<span class=\"_ _8\"></span>ng door de beguns<span class=\"_ _8\"></span>tigden v<span class=\"_ _8\"></span>an hun opties/RSU\u2019s<span class=\"_ _8\"></span>/PSU\u2019s. De aan<span class=\"_ _8\"></span>delen die in deze cont<span class=\"_ _8\"></span>ext worden gekoc<span class=\"_ _8\"></span>ht, worden opgenom<span class=\"_ _8\"></span>en als een vermind<span class=\"_ _8\"></span>ering van het eigen ver<span class=\"_ _8\"></span>mogen van de Groep aa<span class=\"_ _8\"></span>n de uitoefenprijs<span class=\"_ _8\"></span> op het moment van het aanga<span class=\"_ _8\"></span>an van de TRS over<span class=\"_ _8\"></span>eenkomst.<span class=\"_ _8\"></span> Gezien de Groep f<span class=\"_ _8\"></span>ysieke<span class=\"ls0 ws0\"> </span>l<span class=\"_ _8\"></span>evering doet<span class=\"_ _8\"></span> van de aandel<span class=\"_ _8\"></span>en op het moment<span class=\"_ _8\"></span> van de afwikk<span class=\"_ _8\"></span>eling van de TR<span class=\"_ _8\"></span>S (geen netto <span class=\"_ _8\"></span>afwikkelin<span class=\"_ _8\"></span>g), voldoet de T<span class=\"_ _8\"></span>RS niet aan de nor<span class=\"_ _8\"></span>m van de financi<span class=\"_ _8\"></span>\u00eble instrumen<span class=\"_ _8\"></span>ten zoals vast<span class=\"_ _8\"></span>gelegd in I<span class=\"_ _8\"></span>AS 32 / IFRS<span class=\"_ _8\"></span> 9. Daarom moet de T<span class=\"_ _8\"></span>RS dan ook niet<span class=\"_ _8\"></span> geherwaardeer<span class=\"_ _8\"></span>d worden aan re\u00ebl<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span> op elk rapporter<span class=\"_ _8\"></span>ingsdatum.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het bestaand<span class=\"_ _8\"></span>e programma werd ni<span class=\"_ _8\"></span>et hernieuwd ge<span class=\"_ _8\"></span>durende 2022 en b<span class=\"_ _8\"></span>ijgevolg zij<span class=\"_ _8\"></span>n alle eigen aa<span class=\"_ _8\"></span>ndelen nu in het<span class=\"_ _8\"></span> bezit van de Groe<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\">. </span>7.28.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OP AAND<span class=\"_ _8\"></span>ELEN GEBASEERDE BETALINGEN</span> </span>Sinds septemb<span class=\"_ _8\"></span>er 2014 heeft de G<span class=\"_ _8\"></span>roep lange t<span class=\"_ _8\"></span>ermijn belon<span class=\"_ _8\"></span>ingsplannen (\u201c<span class=\"_ _8\"></span>LTIP\u201d) ge\u00ef<span class=\"_ _8\"></span>mplementeer<span class=\"_ _8\"></span>d die gebaseerd zi<span class=\"_ _8\"></span>jn op een combi<span class=\"_ _8\"></span>natie van aand<span class=\"_ _8\"></span>elenopties (v<span class=\"_ _8\"></span>erder \u201c<span class=\"_ _8\"></span><span class=\"ls0 ws0\">o</span>pties\u201d genoem<span class=\"_ _8\"></span>d) en voorwaardeli<span class=\"_ _8\"></span>jk toegeken<span class=\"_ _8\"></span>de aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>verder \u201cRSU\u2019<span class=\"_ _8\"></span>s <span class=\"ls0 ws0\">\u2013 </span>Restricted St<span class=\"_ _8\"></span>ock Units g<span class=\"_ _8\"></span>enoemd). In 20<span class=\"_ _8\"></span>19 werd het la<span class=\"_ _8\"></span>ng<span class=\"ls0 ws0\">e</span>termij<span class=\"_ _8\"></span>nbeloningsp<span class=\"_ _8\"></span>lan gewijzi<span class=\"_ _8\"></span>gd in een com<span class=\"_ _8\"></span>binatie van RS<span class=\"_ _8\"></span>U\u2019s, <span class=\"ls0 ws0\">o</span><span class=\"ws38\">pties </span>en prestatieg<span class=\"_ _8\"></span>ebonden voorw<span class=\"_ _8\"></span>aardelijk t<span class=\"_ _8\"></span>oegekende aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhed<span class=\"ls0 ws159\">e<span class=\"_ _8\"></span>n (verder \u201cPSU\u2019s\u201d <span class=\"ws0\">- <span class=\"_ _9\"></span></span></span></span>Performanc<span class=\"_ _8\"></span>e Stock Units)<span class=\"_ _8\"></span>, waarbij elk \u00e9\u00e9<span class=\"_ _8\"></span>n derde van d<span class=\"_ _8\"></span>e toegekende waar<span class=\"_ _8\"></span>de van de lang<span class=\"_ _8\"></span>e termij<span class=\"_ _8\"></span>n beloning ver<span class=\"_ _8\"></span>tegenwoordi<span class=\"_ _8\"></span>gt. De Opties,<span class=\"_ _8\"></span> RSU\u2019s en PS<span class=\"_ _8\"></span>U\u2019s worden gew<span class=\"_ _8\"></span>aardeerd a<span class=\"_ _8\"></span>ls op aandel<span class=\"_ _8\"></span>en gebaseerde b<span class=\"_ _8\"></span>etalingen die i<span class=\"_ _8\"></span>n eigen ve<span class=\"ws38\">r<span class=\"_ _8\"></span>mogensinstru<span class=\"_ _8\"></span>men</span>ten worde<span class=\"_ _8\"></span>n afgewikke<span class=\"_ _8\"></span>ld. Opties,<span class=\"_ _8\"></span> RSU\u2019s en PSU\u2019s kunnen enk<span class=\"_ _8\"></span>el onvoorwaar<span class=\"_ _8\"></span>delijk eig<span class=\"_ _8\"></span>endom worden dr<span class=\"_ _8\"></span>ie jaar na de toeken<span class=\"_ _8\"></span>ning en Opties die h<span class=\"_ _8\"></span>et recht geven om <span class=\"_ _8\"></span>aandelen t<span class=\"_ _8\"></span>e ontvange<span class=\"_ _8\"></span>n van de Groep (v<span class=\"_ _8\"></span>erder genoemd de \u201c<span class=\"_ _8\"></span>Aandelen\u201d)<span class=\"_ _8\"></span> of enig ander r<span class=\"_ _8\"></span>echt om aandel<span class=\"_ _8\"></span>en te ontvang<span class=\"_ _8\"></span>en kunnen pas u<span class=\"_ _8\"></span>itgeoefend wor<span class=\"_ _8\"></span>den drie jaar <span class=\"_ _8\"></span>na de toekenn<span class=\"_ _8\"></span>ing. De toekenn<span class=\"_ _8\"></span>ing van de plann<span class=\"_ _8\"></span>en zal onvo<span class=\"_ _8\"></span>orwaardelijk t<span class=\"_ _8\"></span>oegekend<span class=\"ls0 ws0\"> </span>worden op voorwaar<span class=\"_ _8\"></span>de dat de deelnem<span class=\"_ _8\"></span>er in dienst blijft<span class=\"_ _8\"></span>. De aandelenpr<span class=\"_ _8\"></span>ijs wordt bescho<span class=\"_ _8\"></span>uwd als de relevant<span class=\"_ _8\"></span>e performanti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>indicator<span class=\"_ _8\"></span> en het onvoorwaar<span class=\"_ _8\"></span>delijk toek<span class=\"_ _8\"></span>ennen van de plan<span class=\"_ _8\"></span>nen zal niet onder<span class=\"_ _8\"></span>hevig zijn aa<span class=\"_ _8\"></span>n bijkomende sp<span class=\"_ _8\"></span>ecifieke perfor<span class=\"_ _8\"></span>matie<span class=\"ls0 ws0\">-</span>indic<span class=\"_ _8\"></span>atoren, behal<span class=\"_ _8\"></span>ve voor PSU\u2019s<span class=\"_ _8\"></span>. Voor de onvoorwaar<span class=\"_ _8\"></span>delijke toek<span class=\"_ _8\"></span>enning van de PS<span class=\"_ _8\"></span>U\u2019s heeft de Ra<span class=\"_ _8\"></span>ad specifieke d<span class=\"_ _8\"></span>oelstellinge<span class=\"_ _8\"></span>n vastgelegd voor<span class=\"_ _8\"></span> de pre<span class=\"ws38\">staties<span class=\"_ _8\"></span> </span>over de volge<span class=\"_ _8\"></span>nde periode v<span class=\"_ _8\"></span>an 3 jaren op b<span class=\"_ _8\"></span>asis van s<span class=\"_ _8\"></span>pecifieke do<span class=\"_ _8\"></span>elstelling<span class=\"_ _8\"></span>en (zowel fina<span class=\"_ _8\"></span>nci\u00eble als <span class=\"_ _8\"></span>niet<span class=\"ls0 ws0\">-</span>fi<span class=\"_ _8\"></span>nanci\u00eble KPI\u2019<span class=\"_ _8\"></span>s). De stat<span class=\"_ _8\"></span>uten kunnen de G<span class=\"_ _8\"></span>roep toelaten <span class=\"_ _8\"></span>om van deze r<span class=\"_ _8\"></span>egel af te w<span class=\"_ _8\"></span>ijken in overeenst<span class=\"_ _8\"></span>emming met het<span class=\"_ _8\"></span> Belgisch Wet<span class=\"_ _8\"></span>boek van Vennoot<span class=\"_ _8\"></span>schappen en V<span class=\"_ _8\"></span>erenigingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De uitoefenpr<span class=\"_ _8\"></span>ijs van de <span class=\"ls0 ws0\">o</span>pties zal<span class=\"_ _8\"></span> gelijk zijn aan de laat<span class=\"_ _8\"></span>ste slotkoers va<span class=\"_ _8\"></span>n het aandeel die onm<span class=\"_ _8\"></span>iddellijk v<span class=\"_ _8\"></span>oorafgaat aan de dat<span class=\"_ _8\"></span>um<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>van het toekennen va<span class=\"_ _8\"></span>n de optie. Voor de <span class=\"ls0 ws0\">o<span class=\"_ _8\"></span></span>pties zal de uitoefenper<span class=\"_ _8\"></span>iode start<span class=\"_ _8\"></span>en op de datum waar<span class=\"_ _8\"></span>op ze onvoorwa<span class=\"_ _8\"></span>ardelijk zijn<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>geworde<span class=\"_ _8\"></span>n (\u201cvesting date\u201d<span class=\"_ _8\"></span>).<span class=\"ls0 ws0\"> </span>De onderliggen<span class=\"_ _8\"></span>de aandelen van de R<span class=\"_ _8\"></span>SU\u2019s en PSU\u2019s<span class=\"_ _8\"></span> worden toegek<span class=\"_ _8\"></span>end zonder verg<span class=\"_ _8\"></span>oeding zo snel<span class=\"_ _8\"></span> als mogelijk n<span class=\"_ _8\"></span>a de datum van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>onvoorw<span class=\"_ _8\"></span>aardelijk word<span class=\"_ _8\"></span>en (\u201cvesting dat<span class=\"_ _8\"></span>e\u201d).<span class=\"ls0 ws0\"> </span>Wanneer de R<span class=\"_ _8\"></span>SU\u2019s en PSU\u2019s<span class=\"_ _8\"></span> onvoorwaard<span class=\"_ _8\"></span>elijk zijn g<span class=\"_ _8\"></span>eworden, wor<span class=\"_ _8\"></span>den de onderli<span class=\"_ _8\"></span>ggende Aand<span class=\"_ _8\"></span>elen van de RS<span class=\"_ _8\"></span>U\u2019s en PSU\u2019s<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>getransfereer<span class=\"_ _8\"></span>d naar de deelnem<span class=\"_ _8\"></span>ers. Op het m<span class=\"_ _8\"></span>oment van het<span class=\"_ _8\"></span> onvoorwaard<span class=\"_ _8\"></span>elijk worden,<span class=\"_ _8\"></span> mogen de Opties<span class=\"_ _8\"></span> uitgeoefend w<span class=\"_ _8\"></span>orden tot<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hun vervaldat<span class=\"_ _8\"></span>um (8 jaar na de dat<span class=\"_ _8\"></span>um van toekenni<span class=\"_ _8\"></span>ng).<span class=\"ls0 ws0\"> </span>Op of rond 26 juni 2015 wer<span class=\"_ _8\"></span>den een totaal va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">159.143 </span>aandelenopties e<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">38.294<span class=\"ls0 ws0\"> </span></span>RSU\u2019s toegekend.<span class=\"ls0 ws0\"> </span><span class=\"ws38\">37.339<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">38.294<span class=\"ls0 ws0\"> </span></span>RSU's zijn opgegeven,<span class=\"_ _8\"></span> vervallen of uitg<span class=\"_ _8\"></span>eoefend per 31<span class=\"_ _8\"></span> december 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2018 en juni 2<span class=\"_ _8\"></span>023.<span class=\"ls0 ws0\"> </span>Op of<span class=\"ls0 ws0\"> </span>rond 15 juni 2016 werd<span class=\"_ _8\"></span>en een totaal va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">322.294<span class=\"ls0 ws0\"> </span></span>aandelenopties e<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span><span class=\"ws38\">75.227<span class=\"ls0 ws0\"> </span></span>RSU's toegekend,<span class=\"ls0 ws0\"> </span><span class=\"ws38\">87.768<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">75.227<span class=\"ls0 ws0\"> </span></span>RSU's zijn opg<span class=\"_ _8\"></span>egeven, verv<span class=\"_ _8\"></span>allen of uitgeoef<span class=\"_ _8\"></span>end per 31 decemb<span class=\"_ _8\"></span>er 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2019 en juni 2<span class=\"_ _8\"></span>0<span class=\"ws38\">24.<span class=\"ls0 ws0\"> </span></span>Op of rond 10 mei 2017 werd<span class=\"_ _8\"></span>en een totaal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">299.914<span class=\"ls0 ws0\"> </span></span>aandelenopt<span class=\"_ _8\"></span>ies en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">69.023<span class=\"ls0 ws0\"> </span></span>RSU's toegekend,<span class=\"ls0 ws0\"> </span><span class=\"ws38\">76.529<span class=\"ls0 ws0\"> </span></span>opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">69.023<span class=\"ls0 ws0\"> </span></span>RSU's zijn opgegeve<span class=\"_ _8\"></span>n, vervallen of<span class=\"_ _8\"></span> uitgeoefend<span class=\"ls0 ws0\"> </span><span class=\"ws38\">per<span class=\"ls0 ws0\"> </span></span>31 december<span class=\"_ _8\"></span> 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2020 en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>juni 2025.<span class=\"ls0 ws0\"> </span>Op of rond 15 juni 2<span class=\"_ _8\"></span>018 werden een tot<span class=\"_ _8\"></span>aal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">471.064<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">aandelenopt<span class=\"_ _8\"></span>ies en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">93.576<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws48\">RSU'<span class=\"_ _8\"></span>s toegekend,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">155.215<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">opties en<span class=\"ls0 ws0\"> </span><span class=\"ws38\">93.576<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">RSU's zijn opge<span class=\"_ _8\"></span>geven, ver<span class=\"_ _8\"></span>vallen of uitgeoef<span class=\"_ _8\"></span>end per 31 dec<span class=\"_ _8\"></span>ember </span></span></span></span></span></span></span></span></span></span></span></span></span>2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uito<span class=\"_ _8\"></span>efenbaar tusse<span class=\"_ _8\"></span>n juni 2021 en juni 2<span class=\"_ _8\"></span>026.<span class=\"ls0 ws0\"> </span>Op of rond 13 juni 201<span class=\"_ _8\"></span>9 werden een totaal v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">393.403<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>a<span class=\"_ _8\"></span>andelenopti<span class=\"_ _8\"></span>es,<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>124.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U</span>\u2019</span></span>s en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">124.420<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>PSU's toegekend.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">166.048<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>o</span>pti<span class=\"_ _8\"></span>es</span>, 124.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">RSU</span>\u2019</span>s en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">12<span class=\"_ _8\"></span>4.420<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>PSU's<span class=\"_ _8\"></span> zijn opgegeven,<span class=\"_ _8\"></span> vervallen of uit<span class=\"_ _8\"></span>geoefend per 3<span class=\"_ _8\"></span>1 december 20<span class=\"_ _8\"></span>22. De aandele<span class=\"_ _8\"></span>nopties en RSU'<span class=\"_ _8\"></span>s zijn uitoefe<span class=\"_ _8\"></span>nbaar tussen juni<span class=\"_ _8\"></span> 2022 en juni 2027.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op of rond 28 <span class=\"_ _8\"></span>mei 2020 werd<span class=\"_ _8\"></span>en een totaal v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">374.622<span class=\"ls0 ws0\"> </span>aandelenopties,<span class=\"ls0 ws0\"> </span>119.244<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls20 ws39\">RS<span class=\"_ _8\"></span>U<span class=\"ls0 ws0\">\u2019<span class=\"ls1f ws48\">s en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">119.244<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">PSU's t<span class=\"_ _8\"></span>oegekend.<span class=\"ls0 ws0\"> </span><span class=\"ws38\">179.724<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span>o<span class=\"ls1f ws38\">pti<span class=\"_ _8\"></span>es<span class=\"wsd4\">, 67.143</span></span> <span class=\"ls20 ws39\">RSU</span>\u2019<span class=\"ls1f wsd4\">s en</span> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">5<span class=\"_ _8\"></span>7.496<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f wsd4\">PSU's zij<span class=\"_ _8\"></span>n opgegeven,<span class=\"_ _8\"></span> vervallen </span></span></span></span></span></span></span></span></span></span></span></span></span>of uitgeoefen<span class=\"_ _8\"></span>d per 31 decemb<span class=\"_ _8\"></span>er 2022. De aandel<span class=\"_ _8\"></span>enopties en RS<span class=\"_ _8\"></span>U's zijn uitoef<span class=\"_ _8\"></span>enbaar tussen j<span class=\"_ _8\"></span>uni 2023 en juni 20<span class=\"_ _8\"></span>28.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op of rond 27 mei 20<span class=\"_ _8\"></span>21 werden een t<span class=\"_ _8\"></span>otaal van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">43<span class=\"_ _8\"></span>2.438<span class=\"ls0 ws0\"> </span></span>PS<span class=\"_ _8\"></span>U's toegekend.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> 1</span><span class=\"ws38\">20.133<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>PSU's zijn op<span class=\"_ _8\"></span>gegeven, ver<span class=\"_ _8\"></span>vallen of uitgeo<span class=\"_ _8\"></span>efend <span class=\"ws38\">per <span class=\"_ _8\"></span></span>31 decembe<span class=\"_ _8\"></span>r 2022. De PSU'<span class=\"_ _8\"></span>s zijn uitoefe<span class=\"_ _8\"></span>nbaar tussen juni 2024 en ju<span class=\"_ _8\"></span>ni 2029.<span class=\"ls0 ws0\"> </span>Tijdens het bo<span class=\"_ _8\"></span>ekjaar werd een nieu<span class=\"_ _8\"></span>w LTIP plan toegek<span class=\"_ _8\"></span>end bestaand<span class=\"_ _8\"></span>e uit<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws38\">611.477<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>PSU's. <span class=\"_ _0\"></span></span>125.673<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>PSU's z<span class=\"_ _8\"></span>ijn opgegeven, verv<span class=\"_ _8\"></span>allen of uitgeo<span class=\"_ _8\"></span>efend per 31 dec<span class=\"_ _8\"></span>ember 2022. De PSU'<span class=\"_ _8\"></span>s zijn uitoefenbaar<span class=\"_ _8\"></span> tussen maart 20<span class=\"_ _8\"></span>25 en maart 2030.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Raad van Best<span class=\"_ _8\"></span>uur van de Groep he<span class=\"_ _8\"></span>eft op 1 juni 20<span class=\"_ _8\"></span>15 besloten om va<span class=\"_ _8\"></span>naf 1 juli 2015 <span class=\"_ _8\"></span>een volledig af<span class=\"_ _8\"></span>dekkingspr<span class=\"_ _8\"></span>ogramma (tot<span class=\"_ _8\"></span>al r<span class=\"ls0 ws0\">e</span>tur<span class=\"_ _8\"></span>n swap) in te v<span class=\"_ _8\"></span>oeren voor de op aand<span class=\"_ _8\"></span>elen gebase<span class=\"_ _8\"></span>erde betalingsreg<span class=\"_ _8\"></span>elingen die op ja<span class=\"_ _8\"></span>arbasis word<span class=\"_ _8\"></span>en verlengd. Dit<span class=\"_ _8\"></span> programma w<span class=\"_ _8\"></span>erd in 2022 niet v<span class=\"_ _8\"></span>erlengd.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Volgende over<span class=\"_ _8\"></span>eenkomsten aang<span class=\"_ _8\"></span>aande op aand<span class=\"_ _8\"></span>elen gebaseerd<span class=\"_ _8\"></span>e betaling<span class=\"_ _8\"></span>en waren in voege t<span class=\"_ _8\"></span>ijdens het boek<span class=\"_ _8\"></span>jaar<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>Uitoefenprijs per optie Gewogen gemiddel<span class=\"_ _8\"></span>de Aantal opties/RSU's per 31 Aantal opties/RSU's per Vervaldatum (\u20ac)<span class=\"ls0 ws0\"> </span>re\u00eble waarde (\u20ac) december 2022 31 december 2021 LTIP 2015 Opties 2023 26,60 6,39 122.074  123.881  RSU's 2018 n.v.t. 24,45  -  -  LTIP 2016 Opties 2024 28,44 6,64 234.526  252.489  RSU's 2019 n.v.t. 26,48  -  -  LTIP 2017 Opties 2025 33,11 7,62 223.385  239.111  RSU's 2020 n.v.t. 30,45  -  -  LTIP 2018 Opties 2026 23,56 4,68 315.849  359.352  RSU's 2021 n.v.t. 21,35  -  -  LTIP 2019 Opties 2027 14,0 3,99  227.355  283.126  RSU's 2022 n.v.t. 12,05  -  68.962  PSU's<span class=\"ls0 ws0\"> </span>2022 n.v.t. 12,05  -  87.668  LTIP 2020 Opties 2028 13,9 3,13  194.898  241.981  RSU's 2023 n.v.t. 11,86  52.101  63.017  PSU's<span class=\"ls0 ws0\"> </span>2023 n.v.t. 11,86  61.748  72.673  LTIP 2021 PSU's<span class=\"ls0 ws0\"> </span>2024 n.v.t. 10,37  312.305  393.081  LTIP 2022 PSU's<span class=\"ls0 ws0\"> </span>2025 n.v.t. 7,30  485.804  - Totaal uitstaa<span class=\"_ _8\"></span>nde opties<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>1.318.087  1.656.616  Totaal uitstaa<span class=\"_ _8\"></span>nde <span class=\"ls0 ws0\">RSU's </span>52.101  131.979  Totaal uitstaande PSU's 859.857  553.422  Het volgende r<span class=\"_ _8\"></span>econcilieer<span class=\"_ _8\"></span>t de opties, RSU<span class=\"_ _8\"></span>\u2019s en PSU\u2019s uit<span class=\"_ _8\"></span>staande aan het<span class=\"_ _8\"></span> begin en het einde v<span class=\"_ _8\"></span>an het jaar:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Gemiddelde uit<span class=\"_ _8\"></span>oefenprijs Opties <span class=\"_ _135\"> </span>RSU's <span class=\"_ _113\"> </span><span class=\"ls47 ws138\">PSU's</span> per optie (\u20ac)\u00b9<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Per 1 <span class=\"ws143\">januari 2021</span> 29,76  1.662.616  247.862  173.822  Toegekend - - - 432.438  Geannuleerd 14,08   (6.000)  (13.891)  (52.838) Uitgeoefend - -  (101.992) - Per 31 december 2021 22,33  1.656.616  131.979  553.422  Toegekend - - - 611.477  Geannuleerd 18,73   (338.529)  (16.738)  (305.042) Uitgeoefend - -  (63.140) - Per 31 december 2022 23,25  1.318.087  52.101  859.857  waarvan verworven en uitoefenbaar<span class=\"_ _8\"></span> - 1.123.189  - - 1 De gemiddelde uitoefenprijs, weergegeven i<span class=\"_ _8\"></span>n de hierboven tabel, heeft enkel betre<span class=\"_ _8\"></span>kking op de aandelenopties gez<span class=\"_ _8\"></span>ien de RSU\u2019s en PSU\u2019s geen ui<span class=\"_ _8\"></span>toefenprijs hebben.<span class=\"_ _8\"></span> De re\u00eble waarde van de aa<span class=\"_ _8\"></span>ndelenopties<span class=\"_ _8\"></span> is bepaald op basis v<span class=\"_ _8\"></span>an het Black<span class=\"ls0 ws0\">&amp;</span><span class=\"ws38\">S<span class=\"_ _8\"></span>choles<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>model.<span class=\"_ _8\"></span> De verwachte volat<span class=\"_ _8\"></span>iliteit die in het m<span class=\"_ _8\"></span>odel <span class=\"ws38\">werd<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>gebru<span class=\"_ _8\"></span>ikt, is gebase<span class=\"_ _8\"></span>erd op de historis<span class=\"_ _8\"></span>che volatiliteit<span class=\"_ _8\"></span> van <span class=\"ws3e\">de Ondern<span class=\"_ _8\"></span>eming<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span></span>Het overzicht<span class=\"_ _8\"></span> hieronder geeft<span class=\"_ _8\"></span> alle parameter<span class=\"_ _8\"></span>s weer die geb<span class=\"_ _8\"></span>ruikt werden in <span class=\"_ _8\"></span>het model:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>LTIP 2015 LTIP 2016 LTIP 2017 LTIP <span class=\"ls0 ws0\">2018 </span>LTIP 2019 LTIP 2020 LTIP 2021 LTIP 2022 Uitoefenprijs (\u20ac) 26,60  28,44  33,11  23,56  14,00  13,90  -  -  Verwachte volatiliteit van de aandel<span class=\"_ _8\"></span>en (%) 26,32% 26,56% 27,12% 25,63% 37,98% 31,90% 43,12% 39,01% Verwacht rendement van de aandel<span class=\"_ _8\"></span>en (%) 2,14% 1,98% 2,31% 2,70% 3,82% 4,00% 3,00% 4,10% Risicovrije rentevoet (%) 1,02% 0,37% 0,60% 0,69% 0,10% -0,18% 0,00% 0,00% De marktwaar<span class=\"_ _8\"></span>de van de RSU\u2019<span class=\"_ _8\"></span>s en PSU\u2019s werd b<span class=\"_ _8\"></span>epaald door <span class=\"_ _8\"></span>de verwachte en v<span class=\"_ _8\"></span>erdisconteer<span class=\"_ _8\"></span>de dividen<span class=\"_ _8\"></span>denstromen af<span class=\"_ _8\"></span> te trekken<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van d<span class=\"_ _8\"></span>e uitoefenprij<span class=\"_ _8\"></span>s. Dezelfde a<span class=\"_ _8\"></span>ls de hierbove<span class=\"_ _8\"></span>n vermelde<span class=\"_ _8\"></span> parameters we<span class=\"_ _8\"></span>rden hiervoor<span class=\"_ _8\"></span> gebruikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De totale opgel<span class=\"_ _8\"></span>open kost gedur<span class=\"_ _8\"></span>ende 2022 met<span class=\"_ _8\"></span> betrekking tot op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde betalinge<span class=\"_ _8\"></span>n bedroeg 1,1 miljo<span class=\"_ _8\"></span>en \u20ac en is opge<span class=\"_ _8\"></span>nomen in de kost<span class=\"_ _8\"></span>en met betrekkin<span class=\"_ _8\"></span>g tot person<span class=\"ws38\">eels<span class=\"_ _8\"></span>beloningen.<span class=\"_ _8\"></span> </span>De sociale last<span class=\"_ _8\"></span>en met betrekk<span class=\"_ _8\"></span>ing tot het LTIP wor<span class=\"_ _8\"></span>den voorzien over<span class=\"_ _8\"></span> de looptijd.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__225-1": {
   "value": "7.1.19.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorzieningen </span>Voorziening<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en in de bala<span class=\"_ _8\"></span>ns wanneer (I<span class=\"_ _8\"></span>) de Groep een i<span class=\"_ _8\"></span>n rechte afdwin<span class=\"_ _8\"></span>gbare of feit<span class=\"_ _8\"></span>elijke verplic<span class=\"_ _8\"></span>hting heeft<span class=\"_ _8\"></span> als<span class=\"ls0 ws0\"> </span>gev<span class=\"_ _8\"></span>olg van gebeurt<span class=\"_ _8\"></span>enissen in <span class=\"_ _8\"></span>het verleden; (<span class=\"_ _8\"></span>II) het waar<span class=\"_ _8\"></span>schijnlij<span class=\"_ _8\"></span>k is dat een bet<span class=\"_ _8\"></span>aling vereist z<span class=\"_ _8\"></span>al zijn om de ver<span class=\"_ _8\"></span>plichting af<span class=\"_ _8\"></span> te wikkele<span class=\"_ _8\"></span>n; (III) en het<span class=\"_ _8\"></span> bedrag op betr<span class=\"_ _8\"></span>ouwbare wijze k<span class=\"_ _8\"></span>an geschat<span class=\"_ _8\"></span> worden. Waar er m<span class=\"_ _8\"></span>eerdere gelijk<span class=\"_ _8\"></span>aardige ver<span class=\"_ _8\"></span>plichtingen zi<span class=\"_ _8\"></span>jn, wordt <span class=\"_ _8\"></span>de waarschijnli<span class=\"_ _8\"></span>jkheid dat er<span class=\"_ _8\"></span> een betaling v<span class=\"_ _8\"></span>ereist zal zijn,<span class=\"_ _8\"></span> gebaseerd op de c<span class=\"_ _8\"></span>ategorie van <span class=\"_ _8\"></span>de verplichtin<span class=\"_ _8\"></span>gen in zijn g<span class=\"_ _8\"></span>eheel<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voorziening<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen de contant<span class=\"_ _8\"></span>e waarde van de u<span class=\"_ _8\"></span>itgaven die na<span class=\"_ _8\"></span>ar verwachting n<span class=\"_ _8\"></span>odig zijn om de verpl<span class=\"_ _8\"></span>ichting af te wik<span class=\"_ _8\"></span>kelen met behul<span class=\"_ _8\"></span>p van een disconter<span class=\"_ _8\"></span>ingsvoet,<span class=\"_ _8\"></span> v\u00f3\u00f3r belastingen,<span class=\"_ _8\"></span> die de huidige mar<span class=\"_ _8\"></span>ktcondities van de t<span class=\"_ _8\"></span>ijdswaarde van gel<span class=\"_ _8\"></span>d en de specifieke risic<span class=\"_ _8\"></span>o\u2019s van de verplic<span class=\"_ _8\"></span>hting goed weergeef<span class=\"_ _8\"></span>t. De toename van de v<span class=\"_ _8\"></span>oorziening door het<span class=\"_ _8\"></span> verstrijken van tijd is in de balans<span class=\"_ _8\"></span> opgenomen als z<span class=\"_ _8\"></span>ijnde financi<span class=\"_ _8\"></span>\u00eble kosten<span class=\"ls22 ws3c\">. <span class=\"ls0 ws0\"> </span></span>Als de Groep e<span class=\"_ _8\"></span>en verlieslat<span class=\"_ _8\"></span>end<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>contract heef<span class=\"_ _8\"></span>t, wordt dit<span class=\"_ _8\"></span> in de balans opg<span class=\"_ _8\"></span>enomen als een<span class=\"_ _8\"></span> voorziening.<span class=\"_ _8\"></span> Voorzieni<span class=\"_ _8\"></span>ngen voor her<span class=\"_ _8\"></span>structurer<span class=\"_ _8\"></span>ing omvatten<span class=\"_ _8\"></span> boetes voor het<span class=\"_ _8\"></span> be\u00ebindiging<span class=\"_ _8\"></span>en van lease<span class=\"_ _8\"></span> overeenkomst<span class=\"_ _8\"></span>en en ontslagv<span class=\"_ _8\"></span>ergoeding<span class=\"_ _8\"></span>en voor werknemer<span class=\"_ _8\"></span>s. Voorzien<span class=\"_ _8\"></span>ingen voor toeko<span class=\"_ _8\"></span>mstige exploit<span class=\"_ _8\"></span>atiever<span class=\"_ _8\"></span>liezen zij<span class=\"_ _8\"></span>n niet opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Een voorzienin<span class=\"_ _8\"></span>g voor herstruc<span class=\"_ _8\"></span>turering wordt<span class=\"_ _8\"></span> alleen opg<span class=\"_ _8\"></span>enomen als de G<span class=\"_ _8\"></span>roep op de bala<span class=\"_ _8\"></span>nsdatum een f<span class=\"_ _8\"></span>eitelijke ver<span class=\"_ _8\"></span>plichting kan aa<span class=\"_ _8\"></span>ntonen om te her<span class=\"_ _8\"></span>structureren.<span class=\"_ _8\"></span> De feitelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ng moet worden aanget<span class=\"_ _8\"></span>oond door: (a) een ge<span class=\"_ _8\"></span>detailleer<span class=\"_ _8\"></span>d formeel plan wa<span class=\"_ _8\"></span>arin de hoofdel<span class=\"_ _8\"></span>ementen van de hers<span class=\"_ _8\"></span>tructurering z<span class=\"_ _8\"></span>ijn vastgele<span class=\"_ _8\"></span>gd, en (b) het wekk<span class=\"_ _8\"></span>en van een <span class=\"_ _8\"></span>geldige verw<span class=\"_ _8\"></span>achting bij de<span class=\"_ _8\"></span> betrokkene<span class=\"_ _8\"></span>n dat de herstruct<span class=\"_ _8\"></span>urering zal w<span class=\"_ _8\"></span>orden doorgev<span class=\"_ _8\"></span>oerd door een a<span class=\"_ _8\"></span>anvang te neme<span class=\"_ _8\"></span>n met de uitvoer<span class=\"_ _8\"></span>ing van h<span class=\"_ _8\"></span>et plan of door de hoof<span class=\"_ _8\"></span>dlijnen erv<span class=\"_ _8\"></span>an mee te dele<span class=\"_ _8\"></span>n aan de betrokkene<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fcd ls0 ws0\"> </span></span>7.21.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">VOORZ<span class=\"_ _8\"></span>IENINGEN</span> </span>Juridische in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Herstructurer<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span>Overig<span class=\"_ _8\"></span>e <span class=\"_ _133\"> </span></span>Totaal<span class=\"ls0 ws0\"> </span>geschillen Openingssal<span class=\"_ _8\"></span>do<span class=\"ls0 ws0\"> </span>7,9  24,5  0,2 32,6  Toevoegingen voorzieningen<span class=\"_ _8\"></span>  0,2  0,5  0,0 0,7  Teruggenomen bedragen   (0,1)  (1,2) -  (1,3) Aanwendingen tijdens het jaar<span class=\"_ _8\"></span>   (0,1)  (22,6)  (0,1)  (22,9) Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (1,1)  (0,1) -  (1,2) Per 31 december 2022 6,8  1,1  0,1 8,0  Waarvan kortlopend 6,8  1,1  0,1 8,0  De in 202<span class=\"ws38\">2 </span>opgenomen hers<span class=\"_ _8\"></span>tructureri<span class=\"_ _8\"></span>ngsvoorz<span class=\"_ _8\"></span>iening heeft bet<span class=\"_ _8\"></span>rekking op de lope<span class=\"_ _8\"></span>nde strategisch<span class=\"_ _8\"></span>e herziening van d<span class=\"_ _8\"></span>e geografisch<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>voetafdruk,<span class=\"_ _8\"></span> die eind 20<span class=\"ws38\">20 </span>van start gi<span class=\"_ _8\"></span>ng en in 2021 bevest<span class=\"_ _8\"></span>igd werd. De voorz<span class=\"_ _8\"></span>iening omvat<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">te<span class=\"ls0 ws0\"> </span></span>hoofdzakelijk o<span class=\"_ _8\"></span>ntslagvergo<span class=\"_ _8\"></span>edingen. <span class=\"ls0 ws0\"> </span>De Groep legt een vo<span class=\"_ _8\"></span>orzienin<span class=\"_ _8\"></span>g aan voor juridisc<span class=\"_ _8\"></span>he geschillen,<span class=\"_ _8\"></span> die werden aang<span class=\"_ _8\"></span>espannen t<span class=\"_ _8\"></span>egen de Groep, door<span class=\"_ _8\"></span> klanten,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws57\">leveranc<span class=\"_ _8\"></span>iers of voormalige werk<span class=\"_ _8\"></span>nemers. <span class=\"ls0 ws0\"> </span></span>Op 2 september 2014 wer<span class=\"_ _8\"></span>d de Groep in kennis gestel<span class=\"_ _8\"></span>d door de Spaanse nati<span class=\"_ _8\"></span>onale concurr<span class=\"_ _8\"></span>entie commiss<span class=\"_ _8\"></span>ie (CNMC) van hun onderz<span class=\"_ _8\"></span>oek tegen 15 vennoot<span class=\"_ _8\"></span>schappen in de s<span class=\"_ _8\"></span>ector (waar<span class=\"_ _8\"></span>onder 3 dochterven<span class=\"_ _8\"></span>nootschappen van <span class=\"_ _8\"></span>de Vennootschap:<span class=\"_ _8\"></span> Ontex ES Holdco,<span class=\"_ _8\"></span> S.A, Ontex Peninsul<span class=\"_ _8\"></span>ar, S.A.U en O<span class=\"_ _8\"></span>ntex ID, S.A U.) naar verme<span class=\"_ _8\"></span>end<span class=\"_ _8\"></span>e inbreuken tegen pri<span class=\"_ _8\"></span>jsafspraken en an<span class=\"_ _8\"></span>dere commerc<span class=\"_ _8\"></span>i\u00eble condities in de S<span class=\"_ _8\"></span>paanse afzetmark<span class=\"_ _8\"></span>t voor incontinent<span class=\"_ _8\"></span>ieproduct<span class=\"_ _8\"></span>en. Op 26 mei 2016, naar aanle<span class=\"_ _8\"></span>iding van het onderz<span class=\"_ _8\"></span>oek, heeft C<span class=\"_ _8\"></span>NMC<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn besliss<span class=\"_ _8\"></span>ing uitgevaar<span class=\"_ _8\"></span>digd. In de beslis<span class=\"_ _8\"></span>sing worden 8 bedrijven, w<span class=\"_ _8\"></span>aaronder Ontex<span class=\"_ _8\"></span>\u2019 Spaanse dochte<span class=\"_ _8\"></span>rvennootsch<span class=\"_ _8\"></span>appen, schuldi<span class=\"_ _8\"></span>g bevonden aan d<span class=\"_ _8\"></span>eelname aan een k<span class=\"_ _8\"></span>artel. Naar aanl<span class=\"_ _8\"></span>eiding van haar<span class=\"_ _8\"></span> betrokkenhe<span class=\"_ _8\"></span>id van 1999 tot<span class=\"_ _8\"></span> 2014, ontving Ont<span class=\"_ _8\"></span>ex een boete van 5,2 m<span class=\"_ _8\"></span>iljoen \u20ac. Ontex t<span class=\"_ _8\"></span>ekende beroep aan te<span class=\"_ _8\"></span>gen de beslissi<span class=\"_ _8\"></span>ng, wat werd verworp<span class=\"_ _8\"></span>en bij vonnis in s<span class=\"_ _8\"></span>eptember 2022. O<span class=\"_ _8\"></span>ntex heeft verv<span class=\"_ _8\"></span>olgens een verzoek ing<span class=\"_ _8\"></span>ediend tot r<span class=\"_ _8\"></span>ectificati<span class=\"_ _8\"></span>e van het vonnis waar<span class=\"_ _8\"></span>bij het beroep van Ontex<span class=\"_ _8\"></span> werd verworpen en zal<span class=\"_ _8\"></span> verdere stappen ov<span class=\"_ _8\"></span>erwegen zodra het<span class=\"_ _8\"></span> verzoek is behand<span class=\"_ _8\"></span>eld. Naa<span class=\"_ _8\"></span>r aanleiding van dit<span class=\"_ _8\"></span> geschil werd er een voor<span class=\"_ _8\"></span>ziening te<span class=\"_ _8\"></span>n belope van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">5,2<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>miljoen \u20ac aang<span class=\"_ _8\"></span>elegd per 31 dec<span class=\"_ _8\"></span>ember 2016.<span class=\"_ _8\"></span> De voorzienin<span class=\"_ _8\"></span>g is onverande<span class=\"_ _8\"></span>rd per 31 december 20<span class=\"_ _8\"></span>22.7.24.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Opbrengsten en kosten gerelat<span class=\"_ _1\"></span>eerd aan  wij<span class=\"ls0 ws28\">zigingen in de gr<span class=\"_ _1\"></span>oepsstructuur<span class=\"ws0\"> </span></span></span>Herstructurering In 2021 <span class=\"ws4e\">heeft de k<span class=\"_ _8\"></span>ost<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>betrek<span class=\"_ _8\"></span>king op de herstr<span class=\"_ _8\"></span>uctureringsk<span class=\"_ _8\"></span>osten in het kader<span class=\"_ _8\"></span> van de herverdelin<span class=\"_ _8\"></span>g/<span class=\"ws38\">herall<span class=\"_ _8\"></span>ocatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>van de pr<span class=\"_ _8\"></span>oductiecapac<span class=\"_ _8\"></span>iteit en de strat<span class=\"_ _8\"></span>egische herzie<span class=\"_ _8\"></span>ning van de geografi<span class=\"_ _8\"></span>sche voetafdruk va<span class=\"_ _8\"></span>n de Groep. Als zodani<span class=\"_ _8\"></span>g heeft de <span class=\"ws38\">Ondern<span class=\"_ _8\"></span>eming<span class=\"ls0 ws0\"> </span></span>besloten een<span class=\"ls0 ws0\"> </span>deel van de<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">pr<span class=\"_ _8\"></span>oductiecap<span class=\"_ _8\"></span>aciteit<span class=\"ls0 ws0\"> </span><span class=\"ws9f\">in te krimpen,<span class=\"ls0 ws0\"> </span>wat aan </span>de <span class=\"_ _2\"></span><span class=\"ws9f\">b<span class=\"_ _8\"></span>etrokken partij<span class=\"_ _8\"></span>en is meegedeeld<span class=\"ls0 ws0\"> </span>en heeft zij <span class=\"ls17 ws48\">daarbij kos<span class=\"_ _1\"></span>ten </span></span></span></span>opgelopen voo<span class=\"_ _8\"></span>r een bedrag van 26,<span class=\"_ _8\"></span>4<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljoen<span class=\"_ _8\"></span></span> \u20ac </span>in 2021, waa<span class=\"_ _8\"></span>rvan 23,8 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>is opg<span class=\"_ _8\"></span>enomen als herst<span class=\"_ _8\"></span>ructureri<span class=\"_ _8\"></span>ngsvoorzieni<span class=\"_ _8\"></span>ng in 2021. De kos<span class=\"_ _8\"></span>ten in verband m<span class=\"_ _8\"></span>et deze <span class=\"ws38\">herziening<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span></span>5,4<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n 2022. <span class=\"ls0 ws0\"> </span></span>De Groep kondigd<span class=\"_ _8\"></span>e in het vier<span class=\"_ _8\"></span>de kwartaal va<span class=\"_ _8\"></span>n 2020 een grondi<span class=\"_ _8\"></span>ge herzienin<span class=\"_ _8\"></span>g aan van de overhe<span class=\"_ _8\"></span>adkostenst<span class=\"_ _8\"></span>ructuur van de Gr<span class=\"_ _8\"></span>oep. De in 2021 gem<span class=\"_ _8\"></span>aakte kosten b<span class=\"_ _8\"></span>edroegen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>7,5 miljoe<span class=\"_ _8\"></span>n \u20ac.<span class=\"ls0 ws0\"> </span>Het verschil m<span class=\"_ _8\"></span>et de cijfers opgen<span class=\"_ _8\"></span>omen in het jaar<span class=\"_ _8\"></span>report van 2021 is<span class=\"_ _8\"></span> te verklare<span class=\"_ _8\"></span>n door het deel gere<span class=\"_ _8\"></span>lateerd aan d<span class=\"_ _8\"></span>e \u2018<span class=\"ls0 ws39\">Emerging Markets\u2019.<span class=\"ws0\"> </span></span>Geschillen en j<span class=\"_ _1\"></span>uridische claims<span class=\"ls0 ws0\"> </span>De Onderneming he<span class=\"_ _8\"></span>eft specifieke jur<span class=\"_ _8\"></span>idische k<span class=\"_ _8\"></span>osten opgelopen i<span class=\"_ _8\"></span>n het kader van bepaa<span class=\"_ _8\"></span>lde lopende of<span class=\"_ _8\"></span> potenti\u00eble gesch<span class=\"_ _8\"></span>illen waarva<span class=\"ls0 ws0\">n<span class=\"_ _8\"></span> <span class=\"_ _9\"></span></span>wordt verwacht dat<span class=\"_ _8\"></span> zij zullen resulter<span class=\"_ _8\"></span>en in een p<span class=\"ws38\">otent<span class=\"_ _8\"></span>ieel </span>voordeel voor de O<span class=\"_ _8\"></span>nderneming of i<span class=\"_ _8\"></span>n de vermijdi<span class=\"_ _8\"></span>ng van potenti\u00eb<span class=\"_ _8\"></span>le<span class=\"ls0 ws0\"> </span>toekom<span class=\"_ _8\"></span>stige uitgav<span class=\"_ _8\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__224-1": {
   "value": "7.1.19.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorzieningen </span>Voorziening<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en in de bala<span class=\"_ _8\"></span>ns wanneer (I<span class=\"_ _8\"></span>) de Groep een i<span class=\"_ _8\"></span>n rechte afdwin<span class=\"_ _8\"></span>gbare of feit<span class=\"_ _8\"></span>elijke verplic<span class=\"_ _8\"></span>hting heeft<span class=\"_ _8\"></span> als<span class=\"ls0 ws0\"> </span>gev<span class=\"_ _8\"></span>olg van gebeurt<span class=\"_ _8\"></span>enissen in <span class=\"_ _8\"></span>het verleden; (<span class=\"_ _8\"></span>II) het waar<span class=\"_ _8\"></span>schijnlij<span class=\"_ _8\"></span>k is dat een bet<span class=\"_ _8\"></span>aling vereist z<span class=\"_ _8\"></span>al zijn om de ver<span class=\"_ _8\"></span>plichting af<span class=\"_ _8\"></span> te wikkele<span class=\"_ _8\"></span>n; (III) en het<span class=\"_ _8\"></span> bedrag op betr<span class=\"_ _8\"></span>ouwbare wijze k<span class=\"_ _8\"></span>an geschat<span class=\"_ _8\"></span> worden. Waar er m<span class=\"_ _8\"></span>eerdere gelijk<span class=\"_ _8\"></span>aardige ver<span class=\"_ _8\"></span>plichtingen zi<span class=\"_ _8\"></span>jn, wordt <span class=\"_ _8\"></span>de waarschijnli<span class=\"_ _8\"></span>jkheid dat er<span class=\"_ _8\"></span> een betaling v<span class=\"_ _8\"></span>ereist zal zijn,<span class=\"_ _8\"></span> gebaseerd op de c<span class=\"_ _8\"></span>ategorie van <span class=\"_ _8\"></span>de verplichtin<span class=\"_ _8\"></span>gen in zijn g<span class=\"_ _8\"></span>eheel<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voorziening<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen de contant<span class=\"_ _8\"></span>e waarde van de u<span class=\"_ _8\"></span>itgaven die na<span class=\"_ _8\"></span>ar verwachting n<span class=\"_ _8\"></span>odig zijn om de verpl<span class=\"_ _8\"></span>ichting af te wik<span class=\"_ _8\"></span>kelen met behul<span class=\"_ _8\"></span>p van een disconter<span class=\"_ _8\"></span>ingsvoet,<span class=\"_ _8\"></span> v\u00f3\u00f3r belastingen,<span class=\"_ _8\"></span> die de huidige mar<span class=\"_ _8\"></span>ktcondities van de t<span class=\"_ _8\"></span>ijdswaarde van gel<span class=\"_ _8\"></span>d en de specifieke risic<span class=\"_ _8\"></span>o\u2019s van de verplic<span class=\"_ _8\"></span>hting goed weergeef<span class=\"_ _8\"></span>t. De toename van de v<span class=\"_ _8\"></span>oorziening door het<span class=\"_ _8\"></span> verstrijken van tijd is in de balans<span class=\"_ _8\"></span> opgenomen als z<span class=\"_ _8\"></span>ijnde financi<span class=\"_ _8\"></span>\u00eble kosten<span class=\"ls22 ws3c\">. <span class=\"ls0 ws0\"> </span></span>Als de Groep e<span class=\"_ _8\"></span>en verlieslat<span class=\"_ _8\"></span>end<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>contract heef<span class=\"_ _8\"></span>t, wordt dit<span class=\"_ _8\"></span> in de balans opg<span class=\"_ _8\"></span>enomen als een<span class=\"_ _8\"></span> voorziening.<span class=\"_ _8\"></span> Voorzieni<span class=\"_ _8\"></span>ngen voor her<span class=\"_ _8\"></span>structurer<span class=\"_ _8\"></span>ing omvatten<span class=\"_ _8\"></span> boetes voor het<span class=\"_ _8\"></span> be\u00ebindiging<span class=\"_ _8\"></span>en van lease<span class=\"_ _8\"></span> overeenkomst<span class=\"_ _8\"></span>en en ontslagv<span class=\"_ _8\"></span>ergoeding<span class=\"_ _8\"></span>en voor werknemer<span class=\"_ _8\"></span>s. Voorzien<span class=\"_ _8\"></span>ingen voor toeko<span class=\"_ _8\"></span>mstige exploit<span class=\"_ _8\"></span>atiever<span class=\"_ _8\"></span>liezen zij<span class=\"_ _8\"></span>n niet opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Een voorzienin<span class=\"_ _8\"></span>g voor herstruc<span class=\"_ _8\"></span>turering wordt<span class=\"_ _8\"></span> alleen opg<span class=\"_ _8\"></span>enomen als de G<span class=\"_ _8\"></span>roep op de bala<span class=\"_ _8\"></span>nsdatum een f<span class=\"_ _8\"></span>eitelijke ver<span class=\"_ _8\"></span>plichting kan aa<span class=\"_ _8\"></span>ntonen om te her<span class=\"_ _8\"></span>structureren.<span class=\"_ _8\"></span> De feitelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ng moet worden aanget<span class=\"_ _8\"></span>oond door: (a) een ge<span class=\"_ _8\"></span>detailleer<span class=\"_ _8\"></span>d formeel plan wa<span class=\"_ _8\"></span>arin de hoofdel<span class=\"_ _8\"></span>ementen van de hers<span class=\"_ _8\"></span>tructurering z<span class=\"_ _8\"></span>ijn vastgele<span class=\"_ _8\"></span>gd, en (b) het wekk<span class=\"_ _8\"></span>en van een <span class=\"_ _8\"></span>geldige verw<span class=\"_ _8\"></span>achting bij de<span class=\"_ _8\"></span> betrokkene<span class=\"_ _8\"></span>n dat de herstruct<span class=\"_ _8\"></span>urering zal w<span class=\"_ _8\"></span>orden doorgev<span class=\"_ _8\"></span>oerd door een a<span class=\"_ _8\"></span>anvang te neme<span class=\"_ _8\"></span>n met de uitvoer<span class=\"_ _8\"></span>ing van h<span class=\"_ _8\"></span>et plan of door de hoof<span class=\"_ _8\"></span>dlijnen erv<span class=\"_ _8\"></span>an mee te dele<span class=\"_ _8\"></span>n aan de betrokkene<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fcd ls0 ws0\"> </span></span>De Europese Com<span class=\"_ _8\"></span>missie (EC) heef<span class=\"_ _8\"></span>t het Belgisch f<span class=\"_ _8\"></span>iscale regime v<span class=\"_ _8\"></span>an \u201cExcess Pr<span class=\"_ _8\"></span>ofit tax Rulings<span class=\"_ _8\"></span>\u201d (EPR) in vraag <span class=\"_ _8\"></span>gesteld. Volg<span class=\"_ _8\"></span>ens de Commiss<span class=\"_ _8\"></span>ie is dit regime <span class=\"_ _8\"></span>een vorm van ong<span class=\"ws38\">e<span class=\"_ _8\"></span>oorloofde<span class=\"_ _8\"></span> </span>staatssteun.<span class=\"_ _8\"></span> Ontex, meer bep<span class=\"_ _8\"></span>aald haar Belgis<span class=\"_ _8\"></span>che dochtervenn<span class=\"_ _8\"></span>ootschap Ontex B<span class=\"_ _8\"></span>V, had een \u201cExcess Prof<span class=\"_ _8\"></span>it Ruling\u201d voor de jare<span class=\"_ _8\"></span>n 20<span class=\"ws38\">11<span class=\"ls0 ws0\">-</span></span>2015.<span class=\"_ _8\"></span> Ontex heeft beroe<span class=\"_ _8\"></span>p aangetekend<span class=\"_ _8\"></span> tegen de EC beslissing.<span class=\"_ _8\"></span> Het Europees <span class=\"_ _8\"></span>Hof van Just<span class=\"_ _8\"></span>itie heeft<span class=\"_ _8\"></span> op 14 februar<span class=\"_ _8\"></span>i 2019 uitsp<span class=\"_ _8\"></span>raak gedaan <span class=\"_ _8\"></span>over de zaak v<span class=\"_ _8\"></span>an de Belgis<span class=\"_ _8\"></span>che Staat t<span class=\"_ _8\"></span>egen de EC en M<span class=\"_ _8\"></span>agnetrol Int<span class=\"_ _8\"></span>ernational t<span class=\"_ _8\"></span>egen de EC.<span class=\"_ _8\"></span> Het Hof vernietigt de <span class=\"_ _8\"></span>beslissing v<span class=\"_ _8\"></span>an de Commiss<span class=\"_ _8\"></span>ie omdat de Com<span class=\"_ _8\"></span>missie het s<span class=\"_ _8\"></span>ysteem van de E<span class=\"_ _8\"></span>PR ten onrecht<span class=\"_ _8\"></span>e als staatsst<span class=\"_ _8\"></span>eun beschouwt<span class=\"_ _8\"></span>. De Euro<span class=\"_ _8\"></span>pese Commiss<span class=\"_ _8\"></span>ie is tegen de <span class=\"_ _8\"></span>beslissing va<span class=\"_ _8\"></span>n het Gerecht in beroep g<span class=\"_ _8\"></span>egaan bij het<span class=\"_ _8\"></span> Europees Hof van Jus<span class=\"_ _8\"></span>titie en in septem<span class=\"_ _8\"></span>ber 2021 heeft<span class=\"_ _8\"></span> het Hof besloten dat<span class=\"_ _8\"></span> de procedure met bet<span class=\"_ _8\"></span>rekking tot de EP<span class=\"_ _8\"></span>R<span class=\"ls0 ws0\">-</span>besl<span class=\"_ _8\"></span>issing moet worde<span class=\"_ _8\"></span>n heropend voo<span class=\"_ _8\"></span>r het Gerecht va<span class=\"_ _8\"></span>n de EU. Wij volgen di<span class=\"_ _8\"></span>t van dicht<span class=\"_ _8\"></span>bij op.<span class=\"ls0 ws0\"> </span>Verder heeft d<span class=\"_ _8\"></span>e Europese Co<span class=\"_ _8\"></span>mmissie in sep<span class=\"_ _8\"></span>tember 2019 fo<span class=\"_ _8\"></span>rmele onderz<span class=\"_ _8\"></span>oeksprocedur<span class=\"_ _8\"></span>es ten aanzie<span class=\"_ _8\"></span>n van elk indiv<span class=\"_ _8\"></span>idueel EPR,<span class=\"_ _8\"></span> met inbegr<span class=\"_ _8\"></span>ip van deze van O<span class=\"_ _8\"></span>ntex, ingeleid,<span class=\"_ _8\"></span> omdat ze van o<span class=\"_ _8\"></span>ordeel is dat elk EPR<span class=\"_ _8\"></span> illegale s<span class=\"_ _8\"></span>taatssteun t<span class=\"_ _8\"></span>oekent, o<span class=\"_ _8\"></span>ok al doet het<span class=\"_ _8\"></span> EPR<span class=\"ls0 ws0\">-</span>systeem<span class=\"_ _8\"></span> dat niet. De f<span class=\"_ _8\"></span>ormele onder<span class=\"_ _8\"></span>zoeksproc<span class=\"_ _8\"></span>edure ten aa<span class=\"_ _8\"></span>nzien van <span class=\"_ _8\"></span>de EPR van Ont<span class=\"_ _8\"></span>ex is lopende<span class=\"_ _8\"></span> en het is on<span class=\"_ _8\"></span>duidelijk wan<span class=\"_ _8\"></span>neer een finale besl<span class=\"_ _8\"></span>issing moet<span class=\"_ _8\"></span> worden verwacht<span class=\"_ _8\"></span>. Ontex zal het<span class=\"_ _8\"></span> recht hebben om<span class=\"_ _8\"></span> beroep aan te tekenen t<span class=\"_ _8\"></span>egen elke besl<span class=\"_ _8\"></span>issing <span class=\"_ _8\"></span><span class=\"ls17 ws20\">di<span class=\"ls0 ws0\">e <span class=\"_ _8\"></span></span></span>zou concl<span class=\"_ _8\"></span>uderen dat Ontex<span class=\"_ _8\"></span> illegale staat<span class=\"_ _8\"></span>ssteun zou verkr<span class=\"_ _8\"></span>egen hebben. Een d<span class=\"_ _8\"></span>ergelijk beroe<span class=\"_ _8\"></span>p zal een zekere<span class=\"_ _8\"></span> tijd in beslag n<span class=\"_ _8\"></span>emen om geho<span class=\"_ _8\"></span>ord te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex had in zijn belas<span class=\"_ _8\"></span>tingsposit<span class=\"_ _8\"></span>ie ten volle rekening g<span class=\"_ _8\"></span>ehouden met de impac<span class=\"_ _8\"></span>t van het feit dat het<span class=\"_ _8\"></span> beroep van de Commissie dat<span class=\"_ _8\"></span> het EPR<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>systeem onwet<span class=\"_ _8\"></span>tige staatss<span class=\"_ _8\"></span>teun vormt, zou slag<span class=\"_ _8\"></span>en. Aangezien de ui<span class=\"_ _8\"></span>tkomst van beid<span class=\"_ _8\"></span>e procedure<span class=\"_ _8\"></span>s nog niet duid<span class=\"_ _8\"></span>elijk is, zal Ont<span class=\"_ _8\"></span>ex momenteel <span class=\"_ _8\"></span>de betreffende <span class=\"_ _8\"></span>voorziening<span class=\"_ _8\"></span>en nog niet l<span class=\"_ _8\"></span>aten vrijv<span class=\"_ _8\"></span>allen.7.21.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">VOORZ<span class=\"_ _8\"></span>IENINGEN</span> </span>Juridische in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Herstructurer<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span>Overig<span class=\"_ _8\"></span>e <span class=\"_ _133\"> </span></span>Totaal<span class=\"ls0 ws0\"> </span>geschillen Openingssal<span class=\"_ _8\"></span>do<span class=\"ls0 ws0\"> </span>7,9  24,5  0,2 32,6  Toevoegingen voorzieningen<span class=\"_ _8\"></span>  0,2  0,5  0,0 0,7  Teruggenomen bedragen   (0,1)  (1,2) -  (1,3) Aanwendingen tijdens het jaar<span class=\"_ _8\"></span>   (0,1)  (22,6)  (0,1)  (22,9) Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (1,1)  (0,1) -  (1,2) Per 31 december 2022 6,8  1,1  0,1 8,0  Waarvan kortlopend 6,8  1,1  0,1 8,0De Groep legt een vo<span class=\"_ _8\"></span>orzienin<span class=\"_ _8\"></span>g aan voor juridisc<span class=\"_ _8\"></span>he geschillen,<span class=\"_ _8\"></span> die werden aang<span class=\"_ _8\"></span>espannen t<span class=\"_ _8\"></span>egen de Groep, door<span class=\"_ _8\"></span> klanten,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws57\">leveranc<span class=\"_ _8\"></span>iers of voormalige werk<span class=\"_ _8\"></span>nemers. <span class=\"ls0 ws0\"> </span></span>Op 2 september 2014 wer<span class=\"_ _8\"></span>d de Groep in kennis gestel<span class=\"_ _8\"></span>d door de Spaanse nati<span class=\"_ _8\"></span>onale concurr<span class=\"_ _8\"></span>entie commiss<span class=\"_ _8\"></span>ie (CNMC) van hun onderz<span class=\"_ _8\"></span>oek tegen 15 vennoot<span class=\"_ _8\"></span>schappen in de s<span class=\"_ _8\"></span>ector (waar<span class=\"_ _8\"></span>onder 3 dochterven<span class=\"_ _8\"></span>nootschappen van <span class=\"_ _8\"></span>de Vennootschap:<span class=\"_ _8\"></span> Ontex ES Holdco,<span class=\"_ _8\"></span> S.A, Ontex Peninsul<span class=\"_ _8\"></span>ar, S.A.U en O<span class=\"_ _8\"></span>ntex ID, S.A U.) naar verme<span class=\"_ _8\"></span>end<span class=\"_ _8\"></span>e inbreuken tegen pri<span class=\"_ _8\"></span>jsafspraken en an<span class=\"_ _8\"></span>dere commerc<span class=\"_ _8\"></span>i\u00eble condities in de S<span class=\"_ _8\"></span>paanse afzetmark<span class=\"_ _8\"></span>t voor incontinent<span class=\"_ _8\"></span>ieproduct<span class=\"_ _8\"></span>en. Op 26 mei 2016, naar aanle<span class=\"_ _8\"></span>iding van het onderz<span class=\"_ _8\"></span>oek, heeft C<span class=\"_ _8\"></span>NMC<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn besliss<span class=\"_ _8\"></span>ing uitgevaar<span class=\"_ _8\"></span>digd. In de beslis<span class=\"_ _8\"></span>sing worden 8 bedrijven, w<span class=\"_ _8\"></span>aaronder Ontex<span class=\"_ _8\"></span>\u2019 Spaanse dochte<span class=\"_ _8\"></span>rvennootsch<span class=\"_ _8\"></span>appen, schuldi<span class=\"_ _8\"></span>g bevonden aan d<span class=\"_ _8\"></span>eelname aan een k<span class=\"_ _8\"></span>artel. Naar aanl<span class=\"_ _8\"></span>eiding van haar<span class=\"_ _8\"></span> betrokkenhe<span class=\"_ _8\"></span>id van 1999 tot<span class=\"_ _8\"></span> 2014, ontving Ont<span class=\"_ _8\"></span>ex een boete van 5,2 m<span class=\"_ _8\"></span>iljoen \u20ac. Ontex t<span class=\"_ _8\"></span>ekende beroep aan te<span class=\"_ _8\"></span>gen de beslissi<span class=\"_ _8\"></span>ng, wat werd verworp<span class=\"_ _8\"></span>en bij vonnis in s<span class=\"_ _8\"></span>eptember 2022. O<span class=\"_ _8\"></span>ntex heeft verv<span class=\"_ _8\"></span>olgens een verzoek ing<span class=\"_ _8\"></span>ediend tot r<span class=\"_ _8\"></span>ectificati<span class=\"_ _8\"></span>e van het vonnis waar<span class=\"_ _8\"></span>bij het beroep van Ontex<span class=\"_ _8\"></span> werd verworpen en zal<span class=\"_ _8\"></span> verdere stappen ov<span class=\"_ _8\"></span>erwegen zodra het<span class=\"_ _8\"></span> verzoek is behand<span class=\"_ _8\"></span>eld. Naa<span class=\"_ _8\"></span>r aanleiding van dit<span class=\"_ _8\"></span> geschil werd er een voor<span class=\"_ _8\"></span>ziening te<span class=\"_ _8\"></span>n belope van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">5,2<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>miljoen \u20ac aang<span class=\"_ _8\"></span>elegd per 31 dec<span class=\"_ _8\"></span>ember 2016.<span class=\"_ _8\"></span> De voorzienin<span class=\"_ _8\"></span>g is onverande<span class=\"_ _8\"></span>rd per 31 december 20<span class=\"_ _8\"></span>22.7.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20acGeschillen en j<span class=\"_ _1\"></span>uridische claims<span class=\"ls0 ws0\"> </span>De Onderneming he<span class=\"_ _8\"></span>eft specifieke jur<span class=\"_ _8\"></span>idische k<span class=\"_ _8\"></span>osten opgelopen i<span class=\"_ _8\"></span>n het kader van bepaa<span class=\"_ _8\"></span>lde lopende of<span class=\"_ _8\"></span> potenti\u00eble gesch<span class=\"_ _8\"></span>illen waarva<span class=\"ls0 ws0\">n<span class=\"_ _8\"></span> <span class=\"_ _9\"></span></span>wordt verwacht dat<span class=\"_ _8\"></span> zij zullen resulter<span class=\"_ _8\"></span>en in een p<span class=\"ws38\">otent<span class=\"_ _8\"></span>ieel </span>voordeel voor de O<span class=\"_ _8\"></span>nderneming of i<span class=\"_ _8\"></span>n de vermijdi<span class=\"_ _8\"></span>ng van potenti\u00eb<span class=\"_ _8\"></span>le<span class=\"ls0 ws0\"> </span>toekom<span class=\"_ _8\"></span>stige uitgav<span class=\"_ _8\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__93": {
   "value": "7.1.19.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Voorzieningen </span>Voorziening<span class=\"_ _8\"></span>en zijn opgenom<span class=\"_ _8\"></span>en in de bala<span class=\"_ _8\"></span>ns wanneer (I<span class=\"_ _8\"></span>) de Groep een i<span class=\"_ _8\"></span>n rechte afdwin<span class=\"_ _8\"></span>gbare of feit<span class=\"_ _8\"></span>elijke verplic<span class=\"_ _8\"></span>hting heeft<span class=\"_ _8\"></span> als<span class=\"ls0 ws0\"> </span>gev<span class=\"_ _8\"></span>olg van gebeurt<span class=\"_ _8\"></span>enissen in <span class=\"_ _8\"></span>het verleden; (<span class=\"_ _8\"></span>II) het waar<span class=\"_ _8\"></span>schijnlij<span class=\"_ _8\"></span>k is dat een bet<span class=\"_ _8\"></span>aling vereist z<span class=\"_ _8\"></span>al zijn om de ver<span class=\"_ _8\"></span>plichting af<span class=\"_ _8\"></span> te wikkele<span class=\"_ _8\"></span>n; (III) en het<span class=\"_ _8\"></span> bedrag op betr<span class=\"_ _8\"></span>ouwbare wijze k<span class=\"_ _8\"></span>an geschat<span class=\"_ _8\"></span> worden. Waar er m<span class=\"_ _8\"></span>eerdere gelijk<span class=\"_ _8\"></span>aardige ver<span class=\"_ _8\"></span>plichtingen zi<span class=\"_ _8\"></span>jn, wordt <span class=\"_ _8\"></span>de waarschijnli<span class=\"_ _8\"></span>jkheid dat er<span class=\"_ _8\"></span> een betaling v<span class=\"_ _8\"></span>ereist zal zijn,<span class=\"_ _8\"></span> gebaseerd op de c<span class=\"_ _8\"></span>ategorie van <span class=\"_ _8\"></span>de verplichtin<span class=\"_ _8\"></span>gen in zijn g<span class=\"_ _8\"></span>eheel<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voorziening<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen de contant<span class=\"_ _8\"></span>e waarde van de u<span class=\"_ _8\"></span>itgaven die na<span class=\"_ _8\"></span>ar verwachting n<span class=\"_ _8\"></span>odig zijn om de verpl<span class=\"_ _8\"></span>ichting af te wik<span class=\"_ _8\"></span>kelen met behul<span class=\"_ _8\"></span>p van een disconter<span class=\"_ _8\"></span>ingsvoet,<span class=\"_ _8\"></span> v\u00f3\u00f3r belastingen,<span class=\"_ _8\"></span> die de huidige mar<span class=\"_ _8\"></span>ktcondities van de t<span class=\"_ _8\"></span>ijdswaarde van gel<span class=\"_ _8\"></span>d en de specifieke risic<span class=\"_ _8\"></span>o\u2019s van de verplic<span class=\"_ _8\"></span>hting goed weergeef<span class=\"_ _8\"></span>t. De toename van de v<span class=\"_ _8\"></span>oorziening door het<span class=\"_ _8\"></span> verstrijken van tijd is in de balans<span class=\"_ _8\"></span> opgenomen als z<span class=\"_ _8\"></span>ijnde financi<span class=\"_ _8\"></span>\u00eble kosten<span class=\"ls22 ws3c\">. <span class=\"ls0 ws0\"> </span></span>Als de Groep e<span class=\"_ _8\"></span>en verlieslat<span class=\"_ _8\"></span>end<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>contract heef<span class=\"_ _8\"></span>t, wordt dit<span class=\"_ _8\"></span> in de balans opg<span class=\"_ _8\"></span>enomen als een<span class=\"_ _8\"></span> voorziening.<span class=\"_ _8\"></span> Voorzieni<span class=\"_ _8\"></span>ngen voor her<span class=\"_ _8\"></span>structurer<span class=\"_ _8\"></span>ing omvatten<span class=\"_ _8\"></span> boetes voor het<span class=\"_ _8\"></span> be\u00ebindiging<span class=\"_ _8\"></span>en van lease<span class=\"_ _8\"></span> overeenkomst<span class=\"_ _8\"></span>en en ontslagv<span class=\"_ _8\"></span>ergoeding<span class=\"_ _8\"></span>en voor werknemer<span class=\"_ _8\"></span>s. Voorzien<span class=\"_ _8\"></span>ingen voor toeko<span class=\"_ _8\"></span>mstige exploit<span class=\"_ _8\"></span>atiever<span class=\"_ _8\"></span>liezen zij<span class=\"_ _8\"></span>n niet opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Een voorzienin<span class=\"_ _8\"></span>g voor herstruc<span class=\"_ _8\"></span>turering wordt<span class=\"_ _8\"></span> alleen opg<span class=\"_ _8\"></span>enomen als de G<span class=\"_ _8\"></span>roep op de bala<span class=\"_ _8\"></span>nsdatum een f<span class=\"_ _8\"></span>eitelijke ver<span class=\"_ _8\"></span>plichting kan aa<span class=\"_ _8\"></span>ntonen om te her<span class=\"_ _8\"></span>structureren.<span class=\"_ _8\"></span> De feitelijk<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ng moet worden aanget<span class=\"_ _8\"></span>oond door: (a) een ge<span class=\"_ _8\"></span>detailleer<span class=\"_ _8\"></span>d formeel plan wa<span class=\"_ _8\"></span>arin de hoofdel<span class=\"_ _8\"></span>ementen van de hers<span class=\"_ _8\"></span>tructurering z<span class=\"_ _8\"></span>ijn vastgele<span class=\"_ _8\"></span>gd, en (b) het wekk<span class=\"_ _8\"></span>en van een <span class=\"_ _8\"></span>geldige verw<span class=\"_ _8\"></span>achting bij de<span class=\"_ _8\"></span> betrokkene<span class=\"_ _8\"></span>n dat de herstruct<span class=\"_ _8\"></span>urering zal w<span class=\"_ _8\"></span>orden doorgev<span class=\"_ _8\"></span>oerd door een a<span class=\"_ _8\"></span>anvang te neme<span class=\"_ _8\"></span>n met de uitvoer<span class=\"_ _8\"></span>ing van h<span class=\"_ _8\"></span>et plan of door de hoof<span class=\"_ _8\"></span>dlijnen erv<span class=\"_ _8\"></span>an mee te dele<span class=\"_ _8\"></span>n aan de betrokkene<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"fcd ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__227-1": {
   "value": "7.1.20.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Winstbelastingen  </span>Winstbelast<span class=\"_ _8\"></span>ing is de som van de v<span class=\"_ _8\"></span>erschuldig<span class=\"_ _8\"></span>de actuele en uitges<span class=\"_ _8\"></span>telde belas<span class=\"_ _8\"></span>tingverplic<span class=\"_ _8\"></span>htingen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De verschuld<span class=\"_ _8\"></span>igde actuele wi<span class=\"_ _8\"></span>nstbelasti<span class=\"_ _8\"></span>ngskost is berek<span class=\"_ _8\"></span>end op basis van<span class=\"ls0 ws0\"> </span>de bel<span class=\"_ _8\"></span>astingtarie<span class=\"_ _8\"></span>ven (en de belas<span class=\"_ _8\"></span>tingwetgevin<span class=\"_ _8\"></span>g) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces materie<span class=\"_ _8\"></span>el is afgeslote<span class=\"_ _8\"></span>n tegen het ein<span class=\"_ _8\"></span>de van de rapporterin<span class=\"_ _8\"></span>gsperiode in de land<span class=\"_ _8\"></span>en waar de dochtero<span class=\"_ _8\"></span>ndernemingen v<span class=\"_ _8\"></span>an de Groep actief z<span class=\"_ _8\"></span>ijn en belastbaar ink<span class=\"_ _8\"></span>omen genereren. Z<span class=\"_ _8\"></span>oals bepaald in I<span class=\"_ _8\"></span>AS 12 \u00a746 \u201cWinstbelastin<span class=\"_ _8\"></span>gen\u201d, eval<span class=\"_ _8\"></span>ueert het manageme<span class=\"_ _8\"></span>nt op periodiek<span class=\"_ _8\"></span>e wijze de inge<span class=\"_ _8\"></span>nomen posities<span class=\"_ _8\"></span> in de belasti<span class=\"_ _8\"></span>ngaangift<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot situat<span class=\"_ _8\"></span>ies waarin de g<span class=\"_ _8\"></span>elden<span class=\"_ _8\"></span>de fiscale wet<span class=\"_ _8\"></span>geving onderhev<span class=\"_ _8\"></span>ig is aan inter<span class=\"_ _8\"></span>pretatie en s<span class=\"_ _8\"></span>telt waar nodig bijk<span class=\"_ _8\"></span>omende ver<span class=\"_ _8\"></span>plichtingen o<span class=\"_ _8\"></span>p die gebaseer<span class=\"_ _8\"></span>d zijn op de verw<span class=\"_ _8\"></span>achte bedr<span class=\"_ _8\"></span>agen die versc<span class=\"_ _8\"></span>huldigd zijn a<span class=\"_ _8\"></span>an de belastinga<span class=\"_ _8\"></span>utoriteit<span class=\"_ _8\"></span>en. Deze eval<span class=\"_ _8\"></span>uatie gebeurt v<span class=\"_ _8\"></span>oor alle fisc<span class=\"_ _8\"></span>ale periodes<span class=\"_ _8\"></span> die nog kunnen ge<span class=\"_ _8\"></span>controleerd w<span class=\"_ _8\"></span>orden door de b<span class=\"_ _8\"></span>evoegde instan<span class=\"_ _8\"></span>ties<span class=\"ls0 ws0\">. </span>7.19.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Actuele belastingen<span class=\"ls0 ws0\"> </span></span>31 december 2022 <span class=\"_ _b4\"> </span>31 dece<span class=\"_ _8\"></span>mber 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Actuele belastingvorderingen 5,0  15,0  Actuele belastingverplichtingen<span class=\"_ _8\"></span>  (23,0) (31,8) De actuele belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen zijn voornam<span class=\"_ _8\"></span>elijk gerelat<span class=\"_ _8\"></span>eerd aan een tev<span class=\"_ _8\"></span>eel aan voorafbetali<span class=\"_ _8\"></span>ngen in vergelij<span class=\"_ _8\"></span>king met de effecti<span class=\"_ _8\"></span>eve belastingver<span class=\"_ _8\"></span>plichtin<span class=\"_ _8\"></span>g voor het jaar. De ac<span class=\"_ _8\"></span>tuele belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en omvatten 14,8 mi<span class=\"_ _8\"></span>ljoen \u20ac aan schulden m.<span class=\"_ _8\"></span>b.t. winstbel<span class=\"_ _8\"></span>asting (202<span class=\"_ _8\"></span>1: 19,5 miljoen \u20ac) en 8,2 milj<span class=\"_ _8\"></span>oen \u20ac aan voorzienin<span class=\"_ _8\"></span>g voor onzekere bel<span class=\"_ _8\"></span>astingposit<span class=\"_ _8\"></span>ies (2021: 12,3 miljoe<span class=\"_ _8\"></span>n \u20ac).7.27.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">WINSTBELAST<span class=\"_ _8\"></span>INGEN</span> </span>De winstbelas<span class=\"_ _8\"></span>ting (ten laste v<span class=\"_ _8\"></span>an)/ten guns<span class=\"_ _8\"></span>te van de result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng gedurende <span class=\"_ _8\"></span>het jaar is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Actuele winstbelastingen - (kost)/<span class=\"_ _8\"></span>opbrengst  (16,3)  (12,4) Uitgestelde belastingen - (kost)/op<span class=\"_ _8\"></span>brengst   (12,1) 3,5 Totaal winstbelastingen  (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging <span class=\"_ _8\"></span>Markets\u2019 als be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit met een impact van 9,1 miljoen \u20ac De winstbelas<span class=\"_ _8\"></span>ting kan als vol<span class=\"_ _8\"></span>gt gereconc<span class=\"_ _8\"></span>ilieerd word<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  <span class=\"_ _134\"> </span><span class=\"fca\"> (120,3) <span class=\"_ _e\"> </span></span> (10,6) </span>Winstbelasting berekend aan geldende bel<span class=\"_ _8\"></span>astingvoeten 27,1 2,6 Verworpen uitgaven  (2,6)  (4,1) Niet-belastbare opbrengsten 1,0 1,3 Bijzondere waardevermindering <span class=\"_ _8\"></span>op goodwill  (19,3) - Afboeking van voorheen opgenom<span class=\"_ _8\"></span>en uitgestelde belas<span class=\"_ _8\"></span>tingvorderingen op verliezen   (12,0)  (10,1) Fiscale verliezen van het huidige boek<span class=\"_ _8\"></span>jaar waarvoor geen uitgestel<span class=\"_ _8\"></span>de belastingvordering werd opgenomen<span class=\"_ _8\"></span>  (23,4)  (1,4) Opname van voorheen niet-opgen<span class=\"_ _8\"></span>omen uitgestelde belastingvorderingen op verli<span class=\"_ _8\"></span>ezen 1,6 0,4 Aanpassingen met betrekking tot <span class=\"_ _8\"></span>voorbije jaren  (1,5) 0,7 Effect van wijziging in belasti<span class=\"_ _8\"></span>ngvoeten -  (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>- 0,1 Overige 0,8 1,8 Totaal<span class=\"ls0 ws0\"> winstbelastingen <span class=\"_ _8\"></span> </span> (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit  met een impact van 9,1 milj<span class=\"_ _8\"></span>oen \u20ac",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__95": {
   "value": "7.1.20.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>Winstbelastingen  </span>Winstbelast<span class=\"_ _8\"></span>ing is de som van de v<span class=\"_ _8\"></span>erschuldig<span class=\"_ _8\"></span>de actuele en uitges<span class=\"_ _8\"></span>telde belas<span class=\"_ _8\"></span>tingverplic<span class=\"_ _8\"></span>htingen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De verschuld<span class=\"_ _8\"></span>igde actuele wi<span class=\"_ _8\"></span>nstbelasti<span class=\"_ _8\"></span>ngskost is berek<span class=\"_ _8\"></span>end op basis van<span class=\"ls0 ws0\"> </span>de bel<span class=\"_ _8\"></span>astingtarie<span class=\"_ _8\"></span>ven (en de belas<span class=\"_ _8\"></span>tingwetgevin<span class=\"_ _8\"></span>g) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces materie<span class=\"_ _8\"></span>el is afgeslote<span class=\"_ _8\"></span>n tegen het ein<span class=\"_ _8\"></span>de van de rapporterin<span class=\"_ _8\"></span>gsperiode in de land<span class=\"_ _8\"></span>en waar de dochtero<span class=\"_ _8\"></span>ndernemingen v<span class=\"_ _8\"></span>an de Groep actief z<span class=\"_ _8\"></span>ijn en belastbaar ink<span class=\"_ _8\"></span>omen genereren. Z<span class=\"_ _8\"></span>oals bepaald in I<span class=\"_ _8\"></span>AS 12 \u00a746 \u201cWinstbelastin<span class=\"_ _8\"></span>gen\u201d, eval<span class=\"_ _8\"></span>ueert het manageme<span class=\"_ _8\"></span>nt op periodiek<span class=\"_ _8\"></span>e wijze de inge<span class=\"_ _8\"></span>nomen posities<span class=\"_ _8\"></span> in de belasti<span class=\"_ _8\"></span>ngaangift<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot situat<span class=\"_ _8\"></span>ies waarin de g<span class=\"_ _8\"></span>elden<span class=\"_ _8\"></span>de fiscale wet<span class=\"_ _8\"></span>geving onderhev<span class=\"_ _8\"></span>ig is aan inter<span class=\"_ _8\"></span>pretatie en s<span class=\"_ _8\"></span>telt waar nodig bijk<span class=\"_ _8\"></span>omende ver<span class=\"_ _8\"></span>plichtingen o<span class=\"_ _8\"></span>p die gebaseer<span class=\"_ _8\"></span>d zijn op de verw<span class=\"_ _8\"></span>achte bedr<span class=\"_ _8\"></span>agen die versc<span class=\"_ _8\"></span>huldigd zijn a<span class=\"_ _8\"></span>an de belastinga<span class=\"_ _8\"></span>utoriteit<span class=\"_ _8\"></span>en. Deze eval<span class=\"_ _8\"></span>uatie gebeurt v<span class=\"_ _8\"></span>oor alle fisc<span class=\"_ _8\"></span>ale periodes<span class=\"_ _8\"></span> die nog kunnen ge<span class=\"_ _8\"></span>controleerd w<span class=\"_ _8\"></span>orden door de b<span class=\"_ _8\"></span>evoegde instan<span class=\"_ _8\"></span>ties<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__226-1": {
   "value": "Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen d<span class=\"_ _8\"></span>e belastingtar<span class=\"_ _8\"></span>ieven die naar ver<span class=\"_ _8\"></span>wachting van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn op de periode waari<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>vor<span class=\"_ _8\"></span>dering wordt gerealiseerd <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing wordt afgew<span class=\"_ _8\"></span>ikkeld, op b<span class=\"_ _8\"></span>asis van de belast<span class=\"_ _8\"></span>ingtariev<span class=\"_ _8\"></span>en (en de belasting<span class=\"_ _8\"></span>wetgevi<span class=\"_ _8\"></span>ng) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces mater<span class=\"_ _8\"></span>ieel is afgeslot<span class=\"_ _8\"></span>en tegen het einde va<span class=\"_ _8\"></span>n de rapporterin<span class=\"_ _8\"></span>gsperiode<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingvorder<span class=\"_ _8\"></span>ingen en <span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichtingen v<span class=\"_ _8\"></span>oor tijdeli<span class=\"_ _8\"></span>jke verschil<span class=\"_ _8\"></span>len tussen de f<span class=\"_ _8\"></span>iscale boek<span class=\"_ _8\"></span>waarde van activ<span class=\"_ _8\"></span>a en verplicht<span class=\"_ _8\"></span>ingen en hun bo<span class=\"_ _8\"></span>ekwaarde in de g<span class=\"_ _8\"></span>econsolide<span class=\"_ _8\"></span>erde jaarrekeni<span class=\"_ _8\"></span>ng zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn echter niet<span class=\"_ _8\"></span> opgenomen in d<span class=\"_ _8\"></span>e balans voor<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de eerste opna<span class=\"_ _8\"></span>me van goodwi<span class=\"_ _8\"></span>ll; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws57\">de eerste opna<span class=\"_ _8\"></span>me van een act<span class=\"_ _8\"></span>ief of verplicht<span class=\"_ _8\"></span>ing in een tr<span class=\"_ _8\"></span>ansactie a<span class=\"_ _8\"></span>nders dan een b<span class=\"_ _8\"></span>edrijfscombi<span class=\"_ _8\"></span>natie die op h<span class=\"_ _8\"></span>et moment van de t<span class=\"_ _8\"></span>ransactie ge<span class=\"_ _8\"></span>en invloed heef<span class=\"_ _8\"></span>t op de comm<span class=\"_ _8\"></span>erci\u00eble winst<span class=\"_ _8\"></span> of </span></span>de fiscale winst<span class=\"_ _8\"></span> (het fiscaal v<span class=\"_ _8\"></span>erlies)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Uitgestelde <span class=\"_ _8\"></span>belastingvor<span class=\"_ _8\"></span>deringen voor t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen die <span class=\"_ _8\"></span>ontstaan op inv<span class=\"_ _8\"></span>esteringen i<span class=\"_ _8\"></span>n dochterond<span class=\"_ _8\"></span>ernemingen e<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemin<span class=\"_ _8\"></span>gen, behalve v<span class=\"_ _8\"></span>oor uitgestel<span class=\"_ _8\"></span>de belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en waarbij het<span class=\"_ _8\"></span> tijdstip v<span class=\"_ _8\"></span>an de terugnam<span class=\"_ _8\"></span>e van het tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schil onder<span class=\"_ _8\"></span> controle st<span class=\"_ _8\"></span>aat van de Gr<span class=\"_ _8\"></span>oep en het<span class=\"_ _8\"></span> waarschijnli<span class=\"_ _8\"></span>jk is dat het t<span class=\"_ _8\"></span>ijdelij<span class=\"_ _8\"></span>ke verschil ni<span class=\"_ _8\"></span>et zal worde<span class=\"_ _8\"></span>n teruggeboekt<span class=\"_ _8\"></span> in de voorzie<span class=\"_ _8\"></span>nbare toekomst<span class=\"_ _8\"></span>, zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn doorgaans op<span class=\"_ _8\"></span>genomen in de ba<span class=\"_ _8\"></span>lans voor all<span class=\"_ _8\"></span>e belastbare t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde <span class=\"ws44\">bel<span class=\"_ _8\"></span>astingvorder<span class=\"_ _8\"></span>ingen voor all<span class=\"_ _8\"></span>e aftrekbare tij<span class=\"_ _8\"></span>delijke vers<span class=\"_ _8\"></span>chillen zijn door<span class=\"_ _8\"></span>gaans opgenome<span class=\"_ _8\"></span>n, in die mate dat het<span class=\"_ _8\"></span> waarschijnlij<span class=\"_ _8\"></span>k<span class=\"ls0 ws0\"> </span>is dat er bela<span class=\"_ _8\"></span>stbare winst be<span class=\"_ _8\"></span>schikbaar zal z<span class=\"_ _8\"></span>ijn waarme<span class=\"_ _8\"></span>e </span>die aftrekbare t<span class=\"_ _8\"></span>ijdelijk<span class=\"_ _8\"></span>e verschillen k<span class=\"_ _8\"></span>unnen wor<span class=\"_ _8\"></span>den gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van uitgestelde belas<span class=\"_ _8\"></span>tingvorder<span class=\"_ _8\"></span>ingen wordt beoor<span class=\"_ _8\"></span>deeld aan het einde va<span class=\"_ _8\"></span>n elke rapporte<span class=\"_ _8\"></span>ringsperiode e<span class=\"_ _8\"></span>n verminderd voor z<span class=\"_ _8\"></span>over het niet<span class=\"_ _8\"></span> langer waarschijn<span class=\"_ _8\"></span>lijk is dat voldoen<span class=\"_ _8\"></span>de belastbare win<span class=\"_ _8\"></span>sten beschikb<span class=\"_ _8\"></span>aar zullen z<span class=\"_ _8\"></span>ijn om het hele act<span class=\"_ _8\"></span>ief of een deel <span class=\"_ _8\"></span>ervan terug te vor<span class=\"_ _8\"></span>deren.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n berekend op he<span class=\"_ _8\"></span>t niveau van el<span class=\"_ _8\"></span>ke fiscale entit<span class=\"_ _8\"></span>eit in de Groep. D<span class=\"_ _8\"></span>e Groep is in staat<span class=\"_ _8\"></span> om<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>de uitges<span class=\"_ _8\"></span>telde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n en <span class=\"ls0 ws0\">-</span>verplicht<span class=\"_ _8\"></span>ingen te vereffenen in<span class=\"_ _8\"></span>dien de uitgest<span class=\"_ _8\"></span>elde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n betrekking h<span class=\"_ _8\"></span>ebben op belast<span class=\"_ _8\"></span>ingen geheven d<span class=\"_ _8\"></span>oor dezelfde be<span class=\"_ _8\"></span>lastingaut<span class=\"_ _8\"></span>oriteit<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.4.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Winstbelastingen </span>De Groep heef<span class=\"_ _8\"></span>t fiscale v<span class=\"_ _8\"></span>erliezen en<span class=\"_ _8\"></span> andere bel<span class=\"_ _8\"></span>astingskred<span class=\"_ _8\"></span>ieten die ge<span class=\"_ _8\"></span>bruikt kunn<span class=\"_ _8\"></span>en worden om t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare <span class=\"_ _8\"></span>winsten t<span class=\"_ _8\"></span>e verrekene<span class=\"_ _8\"></span>n, voornam<span class=\"_ _8\"></span>elijk in Bel<span class=\"_ _8\"></span>gi\u00eb<span class=\"ls0 ws0\">, </span>Frankrijk en S<span class=\"_ _8\"></span>panje voor een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bedrag va<span class=\"_ _8\"></span>n 544,5 miljoen<span class=\"_ _8\"></span> \u20ac per 31 december 20<span class=\"_ _8\"></span>22 (628,0 mil<span class=\"_ _8\"></span>joen \u20ac op 31 dec<span class=\"_ _8\"></span>ember 2021)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span></span>De Europese Com<span class=\"_ _8\"></span>missie (EC) heef<span class=\"_ _8\"></span>t het Belgisch f<span class=\"_ _8\"></span>iscale regime v<span class=\"_ _8\"></span>an \u201cExcess Pr<span class=\"_ _8\"></span>ofit tax Rulings<span class=\"_ _8\"></span>\u201d (EPR) in vraag <span class=\"_ _8\"></span>gesteld. Volg<span class=\"_ _8\"></span>ens de Commiss<span class=\"_ _8\"></span>ie is dit regime <span class=\"_ _8\"></span>een vorm van ong<span class=\"ws38\">e<span class=\"_ _8\"></span>oorloofde<span class=\"_ _8\"></span> </span>staatssteun.<span class=\"_ _8\"></span> Ontex, meer bep<span class=\"_ _8\"></span>aald haar Belgis<span class=\"_ _8\"></span>che dochtervenn<span class=\"_ _8\"></span>ootschap Ontex B<span class=\"_ _8\"></span>V, had een \u201cExcess Prof<span class=\"_ _8\"></span>it Ruling\u201d voor de jare<span class=\"_ _8\"></span>n 20<span class=\"ws38\">11<span class=\"ls0 ws0\">-</span></span>2015.<span class=\"_ _8\"></span> Ontex heeft beroe<span class=\"_ _8\"></span>p aangetekend<span class=\"_ _8\"></span> tegen de EC beslissing.<span class=\"_ _8\"></span> Het Europees <span class=\"_ _8\"></span>Hof van Just<span class=\"_ _8\"></span>itie heeft<span class=\"_ _8\"></span> op 14 februar<span class=\"_ _8\"></span>i 2019 uitsp<span class=\"_ _8\"></span>raak gedaan <span class=\"_ _8\"></span>over de zaak v<span class=\"_ _8\"></span>an de Belgis<span class=\"_ _8\"></span>che Staat t<span class=\"_ _8\"></span>egen de EC en M<span class=\"_ _8\"></span>agnetrol Int<span class=\"_ _8\"></span>ernational t<span class=\"_ _8\"></span>egen de EC.<span class=\"_ _8\"></span> Het Hof vernietigt de <span class=\"_ _8\"></span>beslissing v<span class=\"_ _8\"></span>an de Commiss<span class=\"_ _8\"></span>ie omdat de Com<span class=\"_ _8\"></span>missie het s<span class=\"_ _8\"></span>ysteem van de E<span class=\"_ _8\"></span>PR ten onrecht<span class=\"_ _8\"></span>e als staatsst<span class=\"_ _8\"></span>eun beschouwt<span class=\"_ _8\"></span>. De Euro<span class=\"_ _8\"></span>pese Commiss<span class=\"_ _8\"></span>ie is tegen de <span class=\"_ _8\"></span>beslissing va<span class=\"_ _8\"></span>n het Gerecht in beroep g<span class=\"_ _8\"></span>egaan bij het<span class=\"_ _8\"></span> Europees Hof van Jus<span class=\"_ _8\"></span>titie en in septem<span class=\"_ _8\"></span>ber 2021 heeft<span class=\"_ _8\"></span> het Hof besloten dat<span class=\"_ _8\"></span> de procedure met bet<span class=\"_ _8\"></span>rekking tot de EP<span class=\"_ _8\"></span>R<span class=\"ls0 ws0\">-</span>besl<span class=\"_ _8\"></span>issing moet worde<span class=\"_ _8\"></span>n heropend voo<span class=\"_ _8\"></span>r het Gerecht va<span class=\"_ _8\"></span>n de EU. Wij volgen di<span class=\"_ _8\"></span>t van dicht<span class=\"_ _8\"></span>bij op.<span class=\"ls0 ws0\"> </span>Verder heeft d<span class=\"_ _8\"></span>e Europese Co<span class=\"_ _8\"></span>mmissie in sep<span class=\"_ _8\"></span>tember 2019 fo<span class=\"_ _8\"></span>rmele onderz<span class=\"_ _8\"></span>oeksprocedur<span class=\"_ _8\"></span>es ten aanzie<span class=\"_ _8\"></span>n van elk indiv<span class=\"_ _8\"></span>idueel EPR,<span class=\"_ _8\"></span> met inbegr<span class=\"_ _8\"></span>ip van deze van O<span class=\"_ _8\"></span>ntex, ingeleid,<span class=\"_ _8\"></span> omdat ze van o<span class=\"_ _8\"></span>ordeel is dat elk EPR<span class=\"_ _8\"></span> illegale s<span class=\"_ _8\"></span>taatssteun t<span class=\"_ _8\"></span>oekent, o<span class=\"_ _8\"></span>ok al doet het<span class=\"_ _8\"></span> EPR<span class=\"ls0 ws0\">-</span>systeem<span class=\"_ _8\"></span> dat niet. De f<span class=\"_ _8\"></span>ormele onder<span class=\"_ _8\"></span>zoeksproc<span class=\"_ _8\"></span>edure ten aa<span class=\"_ _8\"></span>nzien van <span class=\"_ _8\"></span>de EPR van Ont<span class=\"_ _8\"></span>ex is lopende<span class=\"_ _8\"></span> en het is on<span class=\"_ _8\"></span>duidelijk wan<span class=\"_ _8\"></span>neer een finale besl<span class=\"_ _8\"></span>issing moet<span class=\"_ _8\"></span> worden verwacht<span class=\"_ _8\"></span>. Ontex zal het<span class=\"_ _8\"></span> recht hebben om<span class=\"_ _8\"></span> beroep aan te tekenen t<span class=\"_ _8\"></span>egen elke besl<span class=\"_ _8\"></span>issing <span class=\"_ _8\"></span><span class=\"ls17 ws20\">di<span class=\"ls0 ws0\">e <span class=\"_ _8\"></span></span></span>zou concl<span class=\"_ _8\"></span>uderen dat Ontex<span class=\"_ _8\"></span> illegale staat<span class=\"_ _8\"></span>ssteun zou verkr<span class=\"_ _8\"></span>egen hebben. Een d<span class=\"_ _8\"></span>ergelijk beroe<span class=\"_ _8\"></span>p zal een zekere<span class=\"_ _8\"></span> tijd in beslag n<span class=\"_ _8\"></span>emen om geho<span class=\"_ _8\"></span>ord te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex had in zijn belas<span class=\"_ _8\"></span>tingsposit<span class=\"_ _8\"></span>ie ten volle rekening g<span class=\"_ _8\"></span>ehouden met de impac<span class=\"_ _8\"></span>t van het feit dat het<span class=\"_ _8\"></span> beroep van de Commissie dat<span class=\"_ _8\"></span> het EPR<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>systeem onwet<span class=\"_ _8\"></span>tige staatss<span class=\"_ _8\"></span>teun vormt, zou slag<span class=\"_ _8\"></span>en. Aangezien de ui<span class=\"_ _8\"></span>tkomst van beid<span class=\"_ _8\"></span>e procedure<span class=\"_ _8\"></span>s nog niet duid<span class=\"_ _8\"></span>elijk is, zal Ont<span class=\"_ _8\"></span>ex momenteel <span class=\"_ _8\"></span>de betreffende <span class=\"_ _8\"></span>voorziening<span class=\"_ _8\"></span>en nog niet l<span class=\"_ _8\"></span>aten vrijv<span class=\"_ _8\"></span>allen.<span class=\"ls0 ws0\"> </span>De Groep heeft s<span class=\"_ _8\"></span>lechts voor 20,<span class=\"_ _8\"></span>6 miljoen \u20ac aan fisc<span class=\"_ _8\"></span>ale verliezen e<span class=\"_ _8\"></span>n andere belast<span class=\"_ _8\"></span>ingskrediet<span class=\"_ _8\"></span>en opgenom<span class=\"_ _8\"></span>en als uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en van de 544,5 mil<span class=\"_ _8\"></span>joen \u20ac vermeld hi<span class=\"_ _8\"></span>erboven. De waardering va<span class=\"_ _8\"></span>n dit actief is afhank<span class=\"_ _8\"></span>elijk van een aant<span class=\"_ _8\"></span>al belangrijk<span class=\"_ _8\"></span>e beoordelin<span class=\"_ _8\"></span>gen met betrekking t<span class=\"_ _8\"></span>ot toekoms<span class=\"_ _8\"></span>tige waarsc<span class=\"_ _8\"></span>hijnlijke bela<span class=\"_ _8\"></span>stbare winst va<span class=\"_ _8\"></span>n verschillen<span class=\"_ _8\"></span>de dochteronder<span class=\"_ _8\"></span>nemingen va<span class=\"_ _8\"></span>n de Groep die act<span class=\"_ _8\"></span>ief zijn in versc<span class=\"_ _8\"></span>hillende rec<span class=\"_ _8\"></span>htsgebieden.<span class=\"_ _8\"></span> Deze schatting<span class=\"_ _8\"></span>en worden zorgv<span class=\"_ _8\"></span>uldig gemaakt<span class=\"_ _8\"></span> en gebaseer<span class=\"_ _8\"></span>d op de kenni<span class=\"_ _8\"></span>s op dat moment.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep maak<span class=\"_ _8\"></span>t gebruik van signif<span class=\"_ _8\"></span>icante be<span class=\"_ _8\"></span>oordelingen in <span class=\"_ _8\"></span>het bepalen va<span class=\"_ _8\"></span>n onzekerheden ov<span class=\"_ _8\"></span>er fiscale beh<span class=\"_ _8\"></span>andelingen.<span class=\"_ _8\"></span> Gezien de Groep in een co<span class=\"_ _8\"></span>mplexe multin<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span>tionale omgevi<span class=\"_ _8\"></span>ng actief is,<span class=\"_ _8\"></span> oordeelt ze of <span class=\"_ _8\"></span>bepaalde onze<span class=\"_ _8\"></span>kere belastin<span class=\"_ _8\"></span>gvoorzieni<span class=\"_ _8\"></span>ngen moeten opg<span class=\"_ _8\"></span>enomen worde<span class=\"_ _8\"></span>n in de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening (op basis<span class=\"_ _8\"></span> van de vereist<span class=\"_ _8\"></span>en van IFRIC 23)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.19.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Uitgestelde belastingen<span class=\"ls0 ws0\"> </span></span>Uitgestelde be<span class=\"_ _8\"></span>lastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>verpl<span class=\"_ _8\"></span>ichtingen word<span class=\"_ _8\"></span>en gecompenseerd als<span class=\"_ _8\"></span> er een wettelijk af<span class=\"_ _8\"></span>dwingbaar r<span class=\"_ _8\"></span>echt tot verrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>bestaat en als de uitgest<span class=\"_ _8\"></span>elde belasting<span class=\"_ _8\"></span>en uitgaan va<span class=\"_ _8\"></span>n eenzelfde f<span class=\"_ _8\"></span>iscale autorit<span class=\"_ _8\"></span>eit. De uitges<span class=\"_ _8\"></span>telde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en <span class=\"ls0 ws0\">-</span>verplic<span class=\"_ _8\"></span>htingen zijn t<span class=\"_ _8\"></span>oe te rekenen aa<span class=\"_ _8\"></span>n de volgende post<span class=\"_ _8\"></span>en:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Uitgestelde belasting-Uitgestelde belasting- Uitgestelde belasting-Uitgestelde belasting- in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vordering verplichting vordering verplichting Immateri\u00eble activa  1,1  -  -  (0,9)  Materi\u00eble vaste activa -  (45,4) -  (40,7)  Leaseovereenkomsten 19,5  (14,9) 22,7  (19,8) Voorraden  2,8  -  1,7  -  Financi\u00eble instrumenten <span class=\"_ _8\"></span> 0,0  -  35,8  (36,6) Personeelsbeloningen 3,1  -  5,8  -  Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  3,9  -  8,9  -  Overige  -  (0,1) 2,5  -  Fiscale<span class=\"ls0 ws0\"> verliezen  </span>126,0  -  162,6  -  Belastingkrediet  15,9  -  9,4  -  Uitgestelde belastingvorderinge<span class=\"_ _8\"></span>n &amp; -<span class=\"ls32 wse3\">verplichtin<span class=\"_ _8\"></span>gen </span>- <span class=\"ls32 wse3\">Bruto</span> 172,4  (60,3)  249,3  (98,0) Niet-<span class=\"ws143\">opgenomen netto uitgestelde belastingvorderingen<span class=\"_ _8\"></span></span>  (121,2) -  (154,1)  -  Compensatie (39,0) 39,0  (75,5)  75,5  Uitgestelde<span class=\"ls0 ws0\"> bela<span class=\"_ _8\"></span>stingvorderingen &amp; -verplic<span class=\"_ _8\"></span>htingen - Netto  </span>12,1  (21,3) 19,7  (22,5) Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n opgenomen vo<span class=\"_ _8\"></span>or tijdelijke v<span class=\"_ _8\"></span>erschillen, over<span class=\"_ _8\"></span>gedragen f<span class=\"_ _8\"></span>iscale aftr<span class=\"_ _8\"></span>ekken en overgedrag<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>fiscale ver<span class=\"_ _8\"></span>liezen voor z<span class=\"_ _8\"></span>over de realisat<span class=\"_ _8\"></span>ie van de betrokk<span class=\"_ _8\"></span>en belastingvor<span class=\"_ _8\"></span>dering via t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare wins<span class=\"_ _8\"></span>ten waarschijn<span class=\"_ _8\"></span>lijk is.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overgedrag<span class=\"_ _8\"></span>en fiscale verli<span class=\"_ _8\"></span>ezen hebben voorn<span class=\"_ _8\"></span>amelijk betr<span class=\"_ _8\"></span>ekking op Frankrijk<span class=\"_ _8\"></span>, Belgi\u00eb<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>en Spanje.<span class=\"_ _8\"></span> In Belgi\u00eb en Frankr<span class=\"_ _8\"></span>ijk<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>wer<span class=\"_ _8\"></span>den uitgeste<span class=\"_ _8\"></span>lde belastingv<span class=\"_ _8\"></span>orderin<span class=\"_ _8\"></span>gen opgenomen voor de<span class=\"_ _8\"></span> overgedrage<span class=\"_ _8\"></span>n fiscale verli<span class=\"_ _8\"></span>ezen ten belop<span class=\"_ _8\"></span>e van de in de nabije<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toekomst<span class=\"_ _8\"></span> verwachte bel<span class=\"_ _8\"></span>astbare winst<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>Van de uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot overgedr<span class=\"_ _8\"></span>agen verliez<span class=\"_ _8\"></span>en werd ten bel<span class=\"_ _8\"></span>ope van <span class=\"ws38\">121,2<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>miljoen <span class=\"_ _8\"></span>\u20ac (2021: 154,1 m<span class=\"_ _8\"></span>iljoen \u20ac)<span class=\"fs33 fc11 ls0 ws0\"> </span><span class=\"ws38\">ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\"> </span></span>opgenomen i<span class=\"_ _8\"></span>n de balans. Fis<span class=\"_ _8\"></span>cale verliezen ku<span class=\"_ _8\"></span>nnen in principe o<span class=\"_ _8\"></span>nbeperkt word<span class=\"_ _8\"></span>en gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t geen uitgestel<span class=\"_ _8\"></span>de belastinge<span class=\"_ _8\"></span>n opgenomen di<span class=\"_ _8\"></span>e verband houden m<span class=\"_ _8\"></span>et investerin<span class=\"_ _8\"></span>gen in dochteron<span class=\"_ _8\"></span>derneminge<span class=\"_ _8\"></span>n. Er is momentee<span class=\"_ _8\"></span>l geen bel<span class=\"_ _8\"></span>eid of gedet<span class=\"_ _8\"></span>ailleerd pla<span class=\"_ _8\"></span>n met betrekkin<span class=\"_ _8\"></span>g tot de betaling <span class=\"_ _8\"></span>van dividenden<span class=\"_ _8\"></span> binnen de Groep.7.27.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">WINSTBELAST<span class=\"_ _8\"></span>INGEN</span> </span>De winstbelas<span class=\"_ _8\"></span>ting (ten laste v<span class=\"_ _8\"></span>an)/ten guns<span class=\"_ _8\"></span>te van de result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng gedurende <span class=\"_ _8\"></span>het jaar is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Actuele winstbelastingen - (kost)/<span class=\"_ _8\"></span>opbrengst  (16,3)  (12,4) Uitgestelde belastingen - (kost)/op<span class=\"_ _8\"></span>brengst   (12,1) 3,5 Totaal winstbelastingen  (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging <span class=\"_ _8\"></span>Markets\u2019 als be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit met een impact van 9,1 miljoen \u20ac De winstbelas<span class=\"_ _8\"></span>ting kan als vol<span class=\"_ _8\"></span>gt gereconc<span class=\"_ _8\"></span>ilieerd word<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  <span class=\"_ _134\"> </span><span class=\"fca\"> (120,3) <span class=\"_ _e\"> </span></span> (10,6) </span>Winstbelasting berekend aan geldende bel<span class=\"_ _8\"></span>astingvoeten 27,1 2,6 Verworpen uitgaven  (2,6)  (4,1) Niet-belastbare opbrengsten 1,0 1,3 Bijzondere waardevermindering <span class=\"_ _8\"></span>op goodwill  (19,3) - Afboeking van voorheen opgenom<span class=\"_ _8\"></span>en uitgestelde belas<span class=\"_ _8\"></span>tingvorderingen op verliezen   (12,0)  (10,1) Fiscale verliezen van het huidige boek<span class=\"_ _8\"></span>jaar waarvoor geen uitgestel<span class=\"_ _8\"></span>de belastingvordering werd opgenomen<span class=\"_ _8\"></span>  (23,4)  (1,4) Opname van voorheen niet-opgen<span class=\"_ _8\"></span>omen uitgestelde belastingvorderingen op verli<span class=\"_ _8\"></span>ezen 1,6 0,4 Aanpassingen met betrekking tot <span class=\"_ _8\"></span>voorbije jaren  (1,5) 0,7 Effect van wijziging in belasti<span class=\"_ _8\"></span>ngvoeten -  (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>- 0,1 Overige 0,8 1,8 Totaal<span class=\"ls0 ws0\"> winstbelastingen <span class=\"_ _8\"></span> </span> (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit  met een impact van 9,1 milj<span class=\"_ _8\"></span>oen \u20ac",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__96": {
   "value": "Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en worden gewaar<span class=\"_ _8\"></span>deerd tegen d<span class=\"_ _8\"></span>e belastingtar<span class=\"_ _8\"></span>ieven die naar ver<span class=\"_ _8\"></span>wachting van t<span class=\"_ _8\"></span>oepassing zi<span class=\"_ _8\"></span>jn op de periode waari<span class=\"_ _8\"></span>n de<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>vor<span class=\"_ _8\"></span>dering wordt gerealiseerd <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing wordt afgew<span class=\"_ _8\"></span>ikkeld, op b<span class=\"_ _8\"></span>asis van de belast<span class=\"_ _8\"></span>ingtariev<span class=\"_ _8\"></span>en (en de belasting<span class=\"_ _8\"></span>wetgevi<span class=\"_ _8\"></span>ng) waarvan het<span class=\"_ _8\"></span> wetgevingspr<span class=\"_ _8\"></span>oces mater<span class=\"_ _8\"></span>ieel is afgeslot<span class=\"_ _8\"></span>en tegen het einde va<span class=\"_ _8\"></span>n de rapporterin<span class=\"_ _8\"></span>gsperiode<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingvorder<span class=\"_ _8\"></span>ingen en <span class=\"ls0 ws0\">-</span>verp<span class=\"_ _8\"></span>lichtingen v<span class=\"_ _8\"></span>oor tijdeli<span class=\"_ _8\"></span>jke verschil<span class=\"_ _8\"></span>len tussen de f<span class=\"_ _8\"></span>iscale boek<span class=\"_ _8\"></span>waarde van activ<span class=\"_ _8\"></span>a en verplicht<span class=\"_ _8\"></span>ingen en hun bo<span class=\"_ _8\"></span>ekwaarde in de g<span class=\"_ _8\"></span>econsolide<span class=\"_ _8\"></span>erde jaarrekeni<span class=\"_ _8\"></span>ng zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn echter niet<span class=\"_ _8\"></span> opgenomen in d<span class=\"_ _8\"></span>e balans voor<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">: <span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">de eerste opna<span class=\"_ _8\"></span>me van goodwi<span class=\"_ _8\"></span>ll; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws57\">de eerste opna<span class=\"_ _8\"></span>me van een act<span class=\"_ _8\"></span>ief of verplicht<span class=\"_ _8\"></span>ing in een tr<span class=\"_ _8\"></span>ansactie a<span class=\"_ _8\"></span>nders dan een b<span class=\"_ _8\"></span>edrijfscombi<span class=\"_ _8\"></span>natie die op h<span class=\"_ _8\"></span>et moment van de t<span class=\"_ _8\"></span>ransactie ge<span class=\"_ _8\"></span>en invloed heef<span class=\"_ _8\"></span>t op de comm<span class=\"_ _8\"></span>erci\u00eble winst<span class=\"_ _8\"></span> of </span></span>de fiscale winst<span class=\"_ _8\"></span> (het fiscaal v<span class=\"_ _8\"></span>erlies)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Uitgestelde <span class=\"_ _8\"></span>belastingvor<span class=\"_ _8\"></span>deringen voor t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen die <span class=\"_ _8\"></span>ontstaan op inv<span class=\"_ _8\"></span>esteringen i<span class=\"_ _8\"></span>n dochterond<span class=\"_ _8\"></span>ernemingen e<span class=\"_ _8\"></span>n geassocieer<span class=\"_ _8\"></span>de deelnemin<span class=\"_ _8\"></span>gen, behalve v<span class=\"_ _8\"></span>oor uitgestel<span class=\"_ _8\"></span>de belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en waarbij het<span class=\"_ _8\"></span> tijdstip v<span class=\"_ _8\"></span>an de terugnam<span class=\"_ _8\"></span>e van het tij<span class=\"_ _8\"></span>delijke ver<span class=\"_ _8\"></span>schil onder<span class=\"_ _8\"></span> controle st<span class=\"_ _8\"></span>aat van de Gr<span class=\"_ _8\"></span>oep en het<span class=\"_ _8\"></span> waarschijnli<span class=\"_ _8\"></span>jk is dat het t<span class=\"_ _8\"></span>ijdelij<span class=\"_ _8\"></span>ke verschil ni<span class=\"_ _8\"></span>et zal worde<span class=\"_ _8\"></span>n teruggeboekt<span class=\"_ _8\"></span> in de voorzie<span class=\"_ _8\"></span>nbare toekomst<span class=\"_ _8\"></span>, zijn opgenom<span class=\"_ _8\"></span>en in de balans<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Uitgestelde <span class=\"_ _8\"></span>belastingverpl<span class=\"_ _8\"></span>ichtingen z<span class=\"_ _8\"></span>ijn doorgaans op<span class=\"_ _8\"></span>genomen in de ba<span class=\"_ _8\"></span>lans voor all<span class=\"_ _8\"></span>e belastbare t<span class=\"_ _8\"></span>ijdelijke ver<span class=\"_ _8\"></span>schillen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde <span class=\"ws44\">bel<span class=\"_ _8\"></span>astingvorder<span class=\"_ _8\"></span>ingen voor all<span class=\"_ _8\"></span>e aftrekbare tij<span class=\"_ _8\"></span>delijke vers<span class=\"_ _8\"></span>chillen zijn door<span class=\"_ _8\"></span>gaans opgenome<span class=\"_ _8\"></span>n, in die mate dat het<span class=\"_ _8\"></span> waarschijnlij<span class=\"_ _8\"></span>k<span class=\"ls0 ws0\"> </span>is dat er bela<span class=\"_ _8\"></span>stbare winst be<span class=\"_ _8\"></span>schikbaar zal z<span class=\"_ _8\"></span>ijn waarme<span class=\"_ _8\"></span>e </span>die aftrekbare t<span class=\"_ _8\"></span>ijdelijk<span class=\"_ _8\"></span>e verschillen k<span class=\"_ _8\"></span>unnen wor<span class=\"_ _8\"></span>den gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De boekwaard<span class=\"_ _8\"></span>e van uitgestelde belas<span class=\"_ _8\"></span>tingvorder<span class=\"_ _8\"></span>ingen wordt beoor<span class=\"_ _8\"></span>deeld aan het einde va<span class=\"_ _8\"></span>n elke rapporte<span class=\"_ _8\"></span>ringsperiode e<span class=\"_ _8\"></span>n verminderd voor z<span class=\"_ _8\"></span>over het niet<span class=\"_ _8\"></span> langer waarschijn<span class=\"_ _8\"></span>lijk is dat voldoen<span class=\"_ _8\"></span>de belastbare win<span class=\"_ _8\"></span>sten beschikb<span class=\"_ _8\"></span>aar zullen z<span class=\"_ _8\"></span>ijn om het hele act<span class=\"_ _8\"></span>ief of een deel <span class=\"_ _8\"></span>ervan terug te vor<span class=\"_ _8\"></span>deren.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n berekend op he<span class=\"_ _8\"></span>t niveau van el<span class=\"_ _8\"></span>ke fiscale entit<span class=\"_ _8\"></span>eit in de Groep. D<span class=\"_ _8\"></span>e Groep is in staat<span class=\"_ _8\"></span> om<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>de uitges<span class=\"_ _8\"></span>telde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n en <span class=\"ls0 ws0\">-</span>verplicht<span class=\"_ _8\"></span>ingen te vereffenen in<span class=\"_ _8\"></span>dien de uitgest<span class=\"_ _8\"></span>elde belasti<span class=\"_ _8\"></span>ngvorderinge<span class=\"_ _8\"></span>n betrekking h<span class=\"_ _8\"></span>ebben op belast<span class=\"_ _8\"></span>ingen geheven d<span class=\"_ _8\"></span>oor dezelfde be<span class=\"_ _8\"></span>lastingaut<span class=\"_ _8\"></span>oriteit<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__228-1": {
   "value": "7.1.21.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Financi\u00eble verplichtingen</span> </span>Financi\u00eble ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n (inclusief<span class=\"_ _8\"></span> leningen en ha<span class=\"_ _8\"></span>ndels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige sc<span class=\"_ _8\"></span>hulden) wor<span class=\"_ _8\"></span>den geklasseer<span class=\"_ _8\"></span>d tegen geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, be<span class=\"_ _8\"></span>halve voor afg<span class=\"_ _8\"></span>eleide financ<span class=\"_ _8\"></span>i\u00eble instrum<span class=\"_ _8\"></span>enten (zie 7.<span class=\"_ _8\"></span>1.22. hieronder<span class=\"ls0 ws0\">).  <span class=\"_ _a3\"> </span> </span>Leningen word<span class=\"_ _8\"></span>en initieel op<span class=\"_ _8\"></span>genomen teg<span class=\"_ _8\"></span>en re\u00eble waarde na af<span class=\"_ _8\"></span>trek van transac<span class=\"_ _8\"></span>tiekosten.<span class=\"_ _8\"></span> Leningen worde<span class=\"_ _8\"></span>n vervolgens<span class=\"_ _8\"></span> ge\u00ebvalueerd t<span class=\"_ _8\"></span>egen geamortiseer<span class=\"_ _8\"></span>de kostprij<span class=\"_ _8\"></span>s; elk verschi<span class=\"_ _8\"></span>l tussen de<span class=\"_ _8\"></span> opbrengst (na aft<span class=\"_ _8\"></span>rek van transact<span class=\"_ _8\"></span>iekosten) en de afl<span class=\"_ _8\"></span>ossingswaar<span class=\"_ _8\"></span>de is opgenomen in de ja<span class=\"_ _8\"></span>arrekening ove<span class=\"_ _8\"></span>r de looptijd van de leni<span class=\"_ _8\"></span>ng op basis van de ef<span class=\"_ _8\"></span><span class=\"ws38\">fectieve<span class=\"ls0 ws0\">-</span></span>re<span class=\"_ _8\"></span>ntemethod<span class=\"_ _8\"></span>e. Leningen worde<span class=\"_ _8\"></span>n geclassifice<span class=\"_ _8\"></span>erd als kortl<span class=\"_ _8\"></span>opende verplic<span class=\"_ _8\"></span>htingen tenzij de G<span class=\"_ _8\"></span>roep een onvoorwaar<span class=\"_ _8\"></span>delijk rech<span class=\"_ _8\"></span>t heeft om de afwikkeli<span class=\"_ _8\"></span>ng van de verplicht<span class=\"_ _8\"></span>ing tot ten mins<span class=\"_ _8\"></span>te 12 maanden uit t<span class=\"_ _8\"></span>e stellen na het einde van de verslagperi<span class=\"_ _8\"></span>ode.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span><span class=\"ws38\">rest<span class=\"_ _8\"></span>voet.<span class=\"ls0 ws0\"> </span></span>Financi\u00eble act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen worde<span class=\"_ _8\"></span>n gecompenseer<span class=\"_ _8\"></span>d en het nettobedr<span class=\"_ _8\"></span>ag wordt in de balans g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>d wanneer er een juri<span class=\"_ _8\"></span>disch afdwing<span class=\"_ _8\"></span>baar recht bes<span class=\"_ _8\"></span>taat om de opgen<span class=\"_ _8\"></span>omen bedragen te co<span class=\"_ _8\"></span>mpenseren en <span class=\"_ _8\"></span>er de intentie is<span class=\"_ _8\"></span> om het actief op ee<span class=\"_ _8\"></span>n netto basis af t<span class=\"_ _8\"></span>e wikkelen of te r<span class=\"_ _8\"></span>ealiseren, en de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g tegelijkert<span class=\"_ _8\"></span>ijd af te wikkele<span class=\"_ _8\"></span>n.7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2 Alle leningen z<span class=\"_ _8\"></span>ijn uitgedrukt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in \u20ac per 31 dece<span class=\"_ _8\"></span>mber 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 23 juni 2021 herfi<span class=\"_ _8\"></span>nancierde de Gr<span class=\"_ _8\"></span>oep haar gesyn<span class=\"_ _8\"></span>diceerde kr<span class=\"_ _8\"></span>edietfacilite<span class=\"_ _8\"></span>itsoveree<span class=\"_ _8\"></span>nkomst (Gesyndi<span class=\"_ _8\"></span>ceerde <span class=\"_ _8\"></span>Termijnlening A<span class=\"_ _8\"></span>)<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span>voor een bedr<span class=\"_ _8\"></span>ag van 220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span></span>miljoen \u20ac, en een R<span class=\"_ _8\"></span>evolvin<span class=\"_ _8\"></span>g kredietfacilite<span class=\"_ _8\"></span>it (Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws42\">achterge<span class=\"_ _8\"></span>stelde Revolv<span class=\"_ _8\"></span>ing Facilite<span class=\"_ _8\"></span>it B) voor een bedr<span class=\"_ _8\"></span>ag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws42\">van maximaal 250<span class=\"ls21 ws3b\">,0</span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws42\">mil<span class=\"_ _8\"></span>joen \u20ac. Bovend<span class=\"_ _8\"></span>ien heeft zij een Hi<span class=\"_ _8\"></span>gh Yield Bond (<span class=\"_ _8\"></span>Niet</span>-<span class=\"ls1f ws42\">achterg<span class=\"_ _8\"></span>estelde Oblig<span class=\"_ _8\"></span>atie) op 5</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">j<span class=\"_ _8\"></span>aar </span></span>uitgegeven (\u201c<span class=\"_ _8\"></span>Senior Notes\u201d<span class=\"_ _8\"></span>) voor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>een bedrag<span class=\"_ _8\"></span> van 580,0 milj<span class=\"_ _8\"></span>oen \u20ac met een c<span class=\"_ _8\"></span>oupon van 3,5<span class=\"ls0 ws0\">0<span class=\"_ _8\"></span></span>%. De gesyn<span class=\"_ _8\"></span>diceerde term<span class=\"_ _8\"></span>ijnlening A v<span class=\"_ _8\"></span>an 220,0 miljoen <span class=\"_ _8\"></span>\u20ac met vervald<span class=\"_ _8\"></span>ag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>2024 heeft een r<span class=\"_ _8\"></span>entevoet van EURIBOR<span class=\"_ _8\"></span> 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3,9<span class=\"_ _8\"></span>0% (afhank<span class=\"_ _8\"></span>elijk van de lev<span class=\"_ _8\"></span>erage). D<span class=\"_ _8\"></span>e Niet<span class=\"ls0 ws0\">-</span><span class=\"ws38\">achter<span class=\"_ _8\"></span>gestelde<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>Revolving Faci<span class=\"_ _8\"></span>liteit met<span class=\"_ _8\"></span> vervaldag 2024 <span class=\"_ _8\"></span>heeft een r<span class=\"_ _8\"></span>entevoet van E<span class=\"_ _8\"></span>URIBOR 3 maanden plus een m<span class=\"_ _8\"></span>arge van 3,<span class=\"_ _8\"></span>60% (afhankelij<span class=\"_ _8\"></span>k van de lever<span class=\"_ _8\"></span>age), en werd opg<span class=\"_ _8\"></span>enomen voor ee<span class=\"_ _8\"></span>n bedrag van 115,<span class=\"_ _8\"></span>0 miljoen \u20ac.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 29 juli 2015 werd een v<span class=\"_ _8\"></span>olledig indekk<span class=\"_ _8\"></span>ingsprogr<span class=\"_ _8\"></span>amma (<span class=\"ls0 ws0\">\u201c</span>total ret<span class=\"_ _8\"></span>urn swap<span class=\"ls0 ws0\">\u201d</span>) ge\u00efmplem<span class=\"_ _8\"></span>enteerd voor de <span class=\"_ _8\"></span>op aandelen gebas<span class=\"_ _8\"></span>eerde<span class=\"ls0 ws0\"> </span>bet<span class=\"_ _8\"></span>alingen (LT<span class=\"_ _8\"></span>IP). Voor meer infor<span class=\"_ _8\"></span>matie, zie toelicht<span class=\"_ _8\"></span>ing 7.5.6<span class=\"ls0 ws0\">. </span>en 7.28.<span class=\"fc11 ls0 ws0\"> </span><span class=\"ls20 ws39\">Dit <span class=\"ls0 ws0\">indekkingsprogramma </span></span>wer<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span>ges<span class=\"_ _8\"></span>topt.<span class=\"fc11 ls0 ws0\"> <span class=\"fcb\"> </span></span></span>De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)  7.17.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"wsee\">Onderpand voor leningen </span> </span>De Groep is onderh<span class=\"_ _8\"></span>evig aan inf<span class=\"_ _8\"></span>ormatieconve<span class=\"_ _8\"></span>nanten op regel<span class=\"_ _8\"></span>matige tijdsti<span class=\"_ _8\"></span>ppen en bepaald<span class=\"_ _8\"></span>e financi\u00eble rat<span class=\"_ _8\"></span>io\u2019s worden o<span class=\"_ _8\"></span>pgevolgd.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"fcb ls1f wsd4\">O<span class=\"_ _8\"></span>p jaareinde<span class=\"ls0 ws0\"> </span>2022 en 2021<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">werd<span class=\"ls0 ws0\"> </span><span class=\"wsd4\">aan alle co<span class=\"ls0 ws0\">n</span>venanten vol<span class=\"_ _8\"></span>daan.<span class=\"ls0 ws0\"> </span></span></span></span></span></span>Er werden geen act<span class=\"_ _8\"></span>iva als onderpand g<span class=\"_ _8\"></span>egeven in het ka<span class=\"_ _8\"></span>der van de gesy<span class=\"_ _8\"></span>ndiceerde term<span class=\"_ _8\"></span>ijnleninge<span class=\"_ _8\"></span>n. Even<span class=\"_ _8\"></span>wel zijn bepaal<span class=\"_ _8\"></span>de dochterond<span class=\"_ _8\"></span>ernemingen b<span class=\"_ _8\"></span>orgstellers<span class=\"_ _8\"></span> voor deze lening<span class=\"_ _8\"></span>en. Voor lokale leningen worde<span class=\"_ _8\"></span>n bepaalde mac<span class=\"_ _8\"></span>hines in pand geg<span class=\"_ _8\"></span>even.<span class=\"ls0 ws0\"> </span>7.17.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Overige informatie <span class=\"ls0 ws0\"> </span></span>Serenity Spa b<span class=\"_ _8\"></span>eschikt over kr<span class=\"_ _8\"></span>edietlijnen v<span class=\"_ _8\"></span>oor een totaa<span class=\"_ _8\"></span>l van 62,0 miljoen <span class=\"_ _8\"></span>\u20ac, waarvan 19,5 <span class=\"_ _8\"></span>miljoen \u20ac is ge<span class=\"_ _8\"></span>bruikt door mi<span class=\"_ _8\"></span>ddel van uitgi<span class=\"_ _8\"></span>fte van externe ba<span class=\"_ _8\"></span>nkgaranties:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">30,0 miljoen \u20ac <span class=\"_ _8\"></span>van UniCredit<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">25,0 miljoen \u20ac <span class=\"_ _8\"></span>van UBI</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">7,0 miljoen \u20ac v<span class=\"_ _8\"></span>an BNL</span> </span>Een <span class=\"ws3e\">kredietli<span class=\"_ _8\"></span>jn van 1,0 mil<span class=\"_ _8\"></span>joen AUD werd toe<span class=\"_ _8\"></span>gekend aan Ont<span class=\"_ _8\"></span>ex Manufacturin<span class=\"_ _8\"></span>g Pty Ltd door Comm<span class=\"_ _8\"></span>onwealth Bank<span class=\"_ _8\"></span> Australia, wa<span class=\"_ _8\"></span>arvan 0,4 milj<span class=\"_ _8\"></span>oen AUD werd gebr<span class=\"_ _8\"></span>uikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor Ontex BV is<span class=\"_ _8\"></span> er een door BNL uitg<span class=\"_ _8\"></span>egeven bank<span class=\"_ _8\"></span>garantie van 2,5 m<span class=\"_ _8\"></span>iljoen \u20ac ten voor<span class=\"_ _8\"></span>dele van het It<span class=\"_ _8\"></span>aliaanse dou<span class=\"_ _8\"></span>aneagentsch<span class=\"_ _8\"></span>ap per 31 december<span class=\"_ _8\"></span> 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__97": {
   "value": "7.1.21.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Financi\u00eble verplichtingen</span> </span>Financi\u00eble ver<span class=\"_ _8\"></span>plichtinge<span class=\"_ _8\"></span>n (inclusief<span class=\"_ _8\"></span> leningen en ha<span class=\"_ _8\"></span>ndels<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en overige sc<span class=\"_ _8\"></span>hulden) wor<span class=\"_ _8\"></span>den geklasseer<span class=\"_ _8\"></span>d tegen geam<span class=\"_ _8\"></span>ortiseerde k<span class=\"_ _8\"></span>ostprijs, be<span class=\"_ _8\"></span>halve voor afg<span class=\"_ _8\"></span>eleide financ<span class=\"_ _8\"></span>i\u00eble instrum<span class=\"_ _8\"></span>enten (zie 7.<span class=\"_ _8\"></span>1.22. hieronder<span class=\"ls0 ws0\">).  <span class=\"_ _a3\"> </span> </span>Leningen word<span class=\"_ _8\"></span>en initieel op<span class=\"_ _8\"></span>genomen teg<span class=\"_ _8\"></span>en re\u00eble waarde na af<span class=\"_ _8\"></span>trek van transac<span class=\"_ _8\"></span>tiekosten.<span class=\"_ _8\"></span> Leningen worde<span class=\"_ _8\"></span>n vervolgens<span class=\"_ _8\"></span> ge\u00ebvalueerd t<span class=\"_ _8\"></span>egen geamortiseer<span class=\"_ _8\"></span>de kostprij<span class=\"_ _8\"></span>s; elk verschi<span class=\"_ _8\"></span>l tussen de<span class=\"_ _8\"></span> opbrengst (na aft<span class=\"_ _8\"></span>rek van transact<span class=\"_ _8\"></span>iekosten) en de afl<span class=\"_ _8\"></span>ossingswaar<span class=\"_ _8\"></span>de is opgenomen in de ja<span class=\"_ _8\"></span>arrekening ove<span class=\"_ _8\"></span>r de looptijd van de leni<span class=\"_ _8\"></span>ng op basis van de ef<span class=\"_ _8\"></span><span class=\"ws38\">fectieve<span class=\"ls0 ws0\">-</span></span>re<span class=\"_ _8\"></span>ntemethod<span class=\"_ _8\"></span>e. Leningen worde<span class=\"_ _8\"></span>n geclassifice<span class=\"_ _8\"></span>erd als kortl<span class=\"_ _8\"></span>opende verplic<span class=\"_ _8\"></span>htingen tenzij de G<span class=\"_ _8\"></span>roep een onvoorwaar<span class=\"_ _8\"></span>delijk rech<span class=\"_ _8\"></span>t heeft om de afwikkeli<span class=\"_ _8\"></span>ng van de verplicht<span class=\"_ _8\"></span>ing tot ten mins<span class=\"_ _8\"></span>te 12 maanden uit t<span class=\"_ _8\"></span>e stellen na het einde van de verslagperi<span class=\"_ _8\"></span>ode.<span class=\"ls0 ws0\"> </span>De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span><span class=\"ws38\">rest<span class=\"_ _8\"></span>voet.<span class=\"ls0 ws0\"> </span></span>Financi\u00eble act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen worde<span class=\"_ _8\"></span>n gecompenseer<span class=\"_ _8\"></span>d en het nettobedr<span class=\"_ _8\"></span>ag wordt in de balans g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>d wanneer er een juri<span class=\"_ _8\"></span>disch afdwing<span class=\"_ _8\"></span>baar recht bes<span class=\"_ _8\"></span>taat om de opgen<span class=\"_ _8\"></span>omen bedragen te co<span class=\"_ _8\"></span>mpenseren en <span class=\"_ _8\"></span>er de intentie is<span class=\"_ _8\"></span> om het actief op ee<span class=\"_ _8\"></span>n netto basis af t<span class=\"_ _8\"></span>e wikkelen of te r<span class=\"_ _8\"></span>ealiseren, en de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g tegelijkert<span class=\"_ _8\"></span>ijd af te wikkele<span class=\"_ _8\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__234-1": {
   "value": "De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span>rest<span class=\"_ _8\"></span>voet.7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acReconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9)7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__229-1": {
   "value": "De effectiev<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span>rentemethod<span class=\"_ _8\"></span>e is een method<span class=\"_ _8\"></span>e voor het ber<span class=\"_ _8\"></span>ekenen van de g<span class=\"_ _8\"></span>eamortiseerd<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>kostprijs<span class=\"_ _8\"></span> van een financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>hting en de t<span class=\"_ _8\"></span>oewijzing va<span class=\"_ _8\"></span>n interestkos<span class=\"_ _8\"></span>ten over de rel<span class=\"_ _8\"></span>evante perio<span class=\"_ _8\"></span>de. De effectieve r<span class=\"_ _8\"></span>entevoet is de rent<span class=\"_ _8\"></span>evoet die de gesch<span class=\"_ _8\"></span>atte toekomst<span class=\"_ _8\"></span>ige betalingen (<span class=\"_ _8\"></span>inclusief<span class=\"_ _8\"></span> alle betaalde of<span class=\"_ _8\"></span> ontvangen vergo<span class=\"_ _8\"></span>edingen en prijs<span class=\"_ _8\"></span>fluctuatie<span class=\"_ _8\"></span>s die een integ<span class=\"_ _8\"></span>raal onderdeel <span class=\"_ _8\"></span>vormen van de effectieve rent<span class=\"_ _8\"></span>evoet, tr<span class=\"_ _8\"></span>ansactiekosten en<span class=\"_ _8\"></span> andere premies<span class=\"_ _8\"></span> of kortingen) gedur<span class=\"_ _8\"></span>ende de verwachte le<span class=\"_ _8\"></span>vensduur van <span class=\"_ _8\"></span>de financi\u00eble verpl<span class=\"_ _8\"></span>ichting v<span class=\"_ _8\"></span>erdiscont<span class=\"_ _8\"></span>eert, of, in voorkom<span class=\"_ _8\"></span>end geval, ee<span class=\"_ _8\"></span>n kortere period<span class=\"_ _8\"></span>e, tegen de net<span class=\"_ _8\"></span>to boekwaarde <span class=\"_ _8\"></span>bij de eerste opnam<span class=\"_ _8\"></span>e.<span class=\"ls0 ws0\"> </span>Wanneer een f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>verpli<span class=\"_ _8\"></span>chting die gew<span class=\"_ _8\"></span>aardeerd is aa<span class=\"_ _8\"></span>n geamortise<span class=\"_ _8\"></span>erde kostprijs wo<span class=\"_ _8\"></span>rdt aangepast<span class=\"_ _8\"></span> zonder dat dit r<span class=\"_ _8\"></span>esulteert<span class=\"_ _8\"></span> in een niet meer op<span class=\"_ _8\"></span>name van de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g, zal een winst of<span class=\"_ _8\"></span> verlies geboek<span class=\"_ _8\"></span>t worden in de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening. De w<span class=\"_ _8\"></span>inst of het ver<span class=\"_ _8\"></span>lies wordt berek<span class=\"_ _8\"></span>end als<span class=\"_ _8\"></span> het verschil t<span class=\"_ _8\"></span>ussen de oors<span class=\"_ _8\"></span>pronkelijk<span class=\"_ _8\"></span>e contractuel<span class=\"_ _8\"></span>e kasstrom<span class=\"_ _8\"></span>en en de aangepas<span class=\"_ _8\"></span>te, verdiscont<span class=\"_ _8\"></span>eerde kasstromen a<span class=\"_ _8\"></span>an de oorspronk<span class=\"_ _8\"></span>elijke, re\u00ebl<span class=\"_ _8\"></span>e int<span class=\"ls0 ws0\">e</span>rest<span class=\"_ _8\"></span>voet.7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acReconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9)7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__100": {
   "value": "Financi\u00eble act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen worde<span class=\"_ _8\"></span>n gecompenseer<span class=\"_ _8\"></span>d en het nettobedr<span class=\"_ _8\"></span>ag wordt in de balans g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>d wanneer er een juri<span class=\"_ _8\"></span>disch afdwing<span class=\"_ _8\"></span>baar recht bes<span class=\"_ _8\"></span>taat om de opgen<span class=\"_ _8\"></span>omen bedragen te co<span class=\"_ _8\"></span>mpenseren en <span class=\"_ _8\"></span>er de intentie is<span class=\"_ _8\"></span> om het actief op ee<span class=\"_ _8\"></span>n netto basis af t<span class=\"_ _8\"></span>e wikkelen of te r<span class=\"_ _8\"></span>ealiseren, en de v<span class=\"_ _8\"></span>erplichtin<span class=\"_ _8\"></span>g tegelijkert<span class=\"_ _8\"></span>ijd af te wikkele<span class=\"_ _8\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__242-1": {
   "value": "7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.7.5.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Prijsrisico (grondstoffen) </span> </span>De Groep is to<span class=\"_ _8\"></span>t op zekere ho<span class=\"_ _8\"></span>ogte blootgest<span class=\"_ _8\"></span>eld aan de fl<span class=\"_ _8\"></span>uctuaties va<span class=\"_ _8\"></span>n de oliepri<span class=\"_ _8\"></span>js omdat bepaal<span class=\"_ _8\"></span>de grondstof<span class=\"_ _8\"></span>fen die gebr<span class=\"_ _8\"></span>uikt worden i<span class=\"_ _8\"></span>n de productie<span class=\"_ _8\"></span> vervaardig<span class=\"_ _8\"></span>d zijn uit<span class=\"_ _8\"></span> oliederiv<span class=\"_ _8\"></span>aten. Deze omvatten lijm<span class=\"_ _8\"></span>en, polyethy<span class=\"_ _8\"></span>leen, propyle<span class=\"_ _8\"></span>en en polypropy<span class=\"_ _8\"></span>leen.<span class=\"ls0 ws0\"> </span>Met betrekkin<span class=\"_ _8\"></span>g tot onze bloot<span class=\"_ _8\"></span>stelling aan de <span class=\"_ _8\"></span>pulp<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en propyl<span class=\"_ _8\"></span>eenprijzen hee<span class=\"_ _8\"></span>ft de Groep ov<span class=\"_ _8\"></span>ereenkomsten <span class=\"_ _8\"></span>afgesloten met<span class=\"_ _8\"></span> bepaalde pulp<span class=\"_ _8\"></span>leveranciers<span class=\"_ _8\"></span> die onze bloot<span class=\"_ _8\"></span>stelling a<span class=\"_ _8\"></span>an de volatil<span class=\"_ _8\"></span>iteit van<span class=\"_ _8\"></span> de pulpprijz<span class=\"_ _8\"></span>en beperken. D<span class=\"_ _8\"></span>e Groep besloot<span class=\"_ _8\"></span> ook om een deel<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van de propy<span class=\"_ _8\"></span>leen<span class=\"ls0 ws0\">-</span>, polypro<span class=\"_ _8\"></span>pyleen<span class=\"ls0 ws0\">- </span><span class=\"ws57\">en polyet<span class=\"_ _8\"></span>hyleen<span class=\"ws38\">blo<span class=\"_ _8\"></span>otstelling </span></span>i<span class=\"_ _8\"></span>n te dekken in 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>Termijncont<span class=\"_ _8\"></span>racten ter af<span class=\"_ _8\"></span>dekking van het gr<span class=\"_ _8\"></span>ondstoffen<span class=\"_ _8\"></span>prijsrisico wor<span class=\"_ _8\"></span>den maandel<span class=\"_ _8\"></span>ijks ge\u00ebvalu<span class=\"_ _8\"></span>eerd en moge<span class=\"_ _8\"></span>lijks uitgev<span class=\"_ _8\"></span>oerd. Termijnc<span class=\"_ _8\"></span>ontracten word<span class=\"_ _8\"></span>en aangegaan v<span class=\"_ _8\"></span>oor een toekoms<span class=\"_ _8\"></span>tige periode<span class=\"_ _8\"></span> van 12 maanden en d<span class=\"_ _8\"></span>ekken de maan<span class=\"_ _8\"></span>delijkse v<span class=\"_ _8\"></span>erwachte bloot<span class=\"_ _8\"></span>stelling af. Het<span class=\"_ _8\"></span> totale in 2022 afged<span class=\"_ _8\"></span>ekte nominale be<span class=\"_ _8\"></span>drag bedroeg 36,<span class=\"_ _8\"></span>6 m<span class=\"_ _8\"></span>iljoen \u20ac, en diend<span class=\"_ _8\"></span>e voor het indekk<span class=\"_ _8\"></span>en van propyl<span class=\"_ _8\"></span>een (15,7 miljoen \u20ac), poly<span class=\"_ _8\"></span>propyleen (14,<span class=\"_ _8\"></span>5 miljoen \u20ac) en<span class=\"_ _8\"></span> LDPE (6,4 miljoen \u20ac).<span class=\"_ _8\"></span> De gemiddeld<span class=\"_ _8\"></span>e afgedekte koers v<span class=\"_ _8\"></span>oor 2022 bedroe<span class=\"_ _8\"></span>g <span class=\"ws38\">voor </span>pr<span class=\"_ _8\"></span>opyleen (1.15<span class=\"_ _8\"></span>4 <span class=\"ls0 ws0\">\u20ac<span class=\"ls21 ws3b\">/ton),</span> </span><span class=\"ws38\">voor<span class=\"ls0 ws0\"> </span></span>polypro<span class=\"_ _8\"></span>pyleen (2.085 <span class=\"ls0 ws0\">\u20ac</span>/<span class=\"_ _8\"></span>ton) en <span class=\"ls17 ws20\">voor </span>LDPE (2.232 <span class=\"ls0 ws0\">\u20ac</span><span class=\"ws38\">/<span class=\"_ _8\"></span>ton).<span class=\"ls0 ws0\"> </span></span>De netto impa<span class=\"_ _8\"></span>ct op de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresult<span class=\"_ _8\"></span>aat voor 2022 was e<span class=\"_ _8\"></span>en verlies van 2,<span class=\"_ _8\"></span>3 miljoen \u20ac. Eenz<span class=\"_ _8\"></span>elfde bedrag we<span class=\"_ _8\"></span>rd geherclass<span class=\"_ _8\"></span>ificeerd naar<span class=\"_ _8\"></span> de resultatenr<span class=\"_ _8\"></span>ekenin<span class=\"_ _8\"></span>g (winst) gedurende 202<span class=\"_ _8\"></span>2.7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__102": {
   "value": "7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__101-1": {
   "value": "7.1.22.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Af<span class=\"_ _8\"></span>geleide fin<span class=\"_ _1\"></span>anci\u00eble <span class=\"ls0 ws0\">instrumenten </span></span>De Groep beschikt<span class=\"_ _8\"></span> over een verscheid<span class=\"_ _8\"></span>enheid aan afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten om<span class=\"_ _8\"></span> de blootstelling aan re<span class=\"_ _8\"></span>nte<span class=\"ls0 ws0\">- <span class=\"_ _33\"> </span></span>en valutarisico\u2019s<span class=\"_ _8\"></span> en grondstofrisic<span class=\"_ _8\"></span>o\u2019s te beheerse<span class=\"_ _8\"></span>n, waaronder<span class=\"_ _8\"></span> valutatermi<span class=\"_ _8\"></span>jncontract<span class=\"_ _8\"></span>en, contract<span class=\"_ _8\"></span>en voor de indekk<span class=\"_ _8\"></span>ing van grondst<span class=\"_ _8\"></span>ofprijzen<span class=\"_ _8\"></span> en rente<span class=\"ls0 ws0\">-<span class=\"ws39\">CAP\u2019s en SWAP\u2019s.</span> </span>Derivaten w<span class=\"_ _8\"></span>orden boekhou<span class=\"_ _8\"></span>dkundig verw<span class=\"_ _8\"></span>erkt in overeenst<span class=\"_ _8\"></span>emming met I<span class=\"_ _8\"></span>FRS 9. Derivate<span class=\"_ _8\"></span>n zijn initiee<span class=\"_ _8\"></span>l opgenomen te<span class=\"_ _8\"></span>gen re\u00eble waar<span class=\"_ _8\"></span>de op de dat<span class=\"_ _8\"></span>um waarop de der<span class=\"_ _8\"></span>ivatencont<span class=\"_ _8\"></span>racten zijn aan<span class=\"_ _8\"></span>gegaan,<span class=\"_ _8\"></span> en worden vervolg<span class=\"_ _8\"></span>ens geherwaar<span class=\"_ _8\"></span>deerd tegen hu<span class=\"_ _8\"></span>n re\u00eble waarde aan het<span class=\"_ _8\"></span> einde van elke rappor<span class=\"_ _8\"></span>teringsp<span class=\"_ _8\"></span>eriode. De resul<span class=\"_ _8\"></span>terende opbr<span class=\"_ _8\"></span>engsten of kosten wor<span class=\"_ _8\"></span>den onmiddell<span class=\"_ _8\"></span>ijk opgenome<span class=\"_ _8\"></span>n in de winst<span class=\"ls0 ws0\">- <span class=\"ls1f ws36\">of v<span class=\"_ _8\"></span>erliesreken<span class=\"_ _8\"></span>ing, tenzij het d<span class=\"_ _8\"></span>erivaat bedoel<span class=\"_ _8\"></span>d is en effect<span class=\"_ _8\"></span>ief is als indekk<span class=\"_ _8\"></span>ingsinstr<span class=\"_ _8\"></span>ument, in welk gev<span class=\"_ _8\"></span>al de timi<span class=\"_ _8\"></span>ng van de opnam<span class=\"_ _8\"></span>e in de winst<span class=\"_ _8\"></span></span>- <span class=\"ls1f ws36\">of verlies<span class=\"_ _8\"></span>rekening af<span class=\"_ _8\"></span>hangt van de aard v<span class=\"_ _8\"></span>an </span></span>de indekkingsr<span class=\"_ _8\"></span>elatie.<span class=\"ls0 ws0\"> </span>De re\u00eble waarde van de v<span class=\"_ _8\"></span>erschillen<span class=\"_ _8\"></span>de afgeleide ins<span class=\"_ _8\"></span>trument<span class=\"_ _8\"></span>en wordt gerapporte<span class=\"_ _8\"></span>erd in toelichti<span class=\"_ _8\"></span>ng 7.5 \u201cFinanci<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en en fina<span class=\"_ _8\"></span>ncieel risico<span class=\"_ _8\"></span>beheer\u201d. De vol<span class=\"_ _8\"></span>ledige re\u00eble waa<span class=\"_ _8\"></span>rde van een derivaat wordt gec<span class=\"_ _8\"></span>lassifice<span class=\"_ _8\"></span>erd als een langlopen<span class=\"_ _8\"></span>d actief of verplic<span class=\"_ _8\"></span>hting wanneer de rest<span class=\"_ _8\"></span>erende loopt<span class=\"_ _8\"></span>ijd van het onder<span class=\"_ _8\"></span>liggende<span class=\"ls0 ws0\"> </span>ingedekt<span class=\"_ _8\"></span>e element lange<span class=\"_ _8\"></span>r is dan 12 maanden en als v<span class=\"_ _8\"></span>lottend actief<span class=\"_ _8\"></span> of verplicht<span class=\"_ _8\"></span>ing wanneer de re<span class=\"_ _8\"></span>sterende loopt<span class=\"_ _8\"></span>ijd van het onde<span class=\"_ _8\"></span>rliggende inge<span class=\"_ _8\"></span>dekte element<span class=\"_ _8\"></span> korter is dan 12 m<span class=\"_ _8\"></span>aanden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Als er geen hedge account<span class=\"_ _8\"></span>ing wordt t<span class=\"_ _8\"></span>oegepast, neemt<span class=\"_ _8\"></span> de Groep alle opbrengste<span class=\"_ _8\"></span>n en kosten die voort<span class=\"_ _8\"></span>vloeien uit wijz<span class=\"_ _8\"></span>igingen in d<span class=\"_ _8\"></span>e re\u00eble waarde<span class=\"_ _8\"></span>n van de derivaten op in de gec<span class=\"_ _8\"></span>onsolide<span class=\"ws38\">er<span class=\"_ _8\"></span>de </span>resultatenr<span class=\"_ _8\"></span>ekening in \u201cOver<span class=\"_ _8\"></span>ige bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>kosten)\u201d als<span class=\"_ _8\"></span> ze betrekking he<span class=\"_ _8\"></span>bben op bedrijfsac<span class=\"_ _8\"></span>tiviteiten,<span class=\"_ _8\"></span> en in \u201cFinanci\u00ebl<span class=\"_ _8\"></span>e opbrengsten\u201d of<span class=\"_ _8\"></span> \u201cFinanci\u00eble k<span class=\"_ _8\"></span>osten\u201d als z<span class=\"_ _8\"></span>e betrekking he<span class=\"_ _8\"></span>bben op de financieri<span class=\"_ _8\"></span>ngsactivit<span class=\"_ _8\"></span>eiten van de Groe<span class=\"_ _8\"></span>p (bv. rentesw<span class=\"_ _8\"></span>aps<span class=\"ls0 ws0\"> </span>met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> de leningen met var<span class=\"_ _8\"></span>iabele rente).7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__107": {
   "value": "7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__105": {
   "value": "7.1.23.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Hedge accounting<span class=\"ls0 ws0\"> </span></span>De Groep duidt<span class=\"_ _8\"></span> bepaalde indek<span class=\"_ _8\"></span>kingsinstrum<span class=\"_ _8\"></span>enten aan als ka<span class=\"_ _8\"></span>sstroomindekk<span class=\"_ _8\"></span>ingen als ze der<span class=\"_ _8\"></span>ivaten omvatt<span class=\"_ _8\"></span>en ten aanzien<span class=\"_ _8\"></span> van vreemde<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>valutarisic<span class=\"_ _8\"></span>o\u2019s en gronds<span class=\"_ _8\"></span>toffen. I<span class=\"_ _8\"></span>ndekkingen van <span class=\"ws38\">vreem<span class=\"_ _8\"></span>de </span>valutarisico<span class=\"_ _8\"></span>\u2019s op vastst<span class=\"_ _8\"></span>aande toezeggi<span class=\"_ _8\"></span>ngen worden bo<span class=\"_ _8\"></span>ekhoudkundig v<span class=\"_ _8\"></span>erwerkt al<span class=\"_ _8\"></span>s kasstroomi<span class=\"_ _8\"></span>ndekkingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bij de aanvang<span class=\"_ _8\"></span> van de indekki<span class=\"_ _8\"></span>ngsrelatie docu<span class=\"_ _8\"></span>menteert de en<span class=\"_ _8\"></span>titeit de relati<span class=\"_ _8\"></span>e tussen het inde<span class=\"_ _8\"></span>kkingsinstr<span class=\"_ _8\"></span>ument en de inge<span class=\"_ _8\"></span>dekte post, s<span class=\"_ _8\"></span>amen met de risic<span class=\"_ _8\"></span>obeheer<span class=\"_ _8\"></span>doelstelli<span class=\"_ _8\"></span>ngen en strat<span class=\"_ _8\"></span>egie voor<span class=\"_ _8\"></span> het onderneme<span class=\"_ _8\"></span>n van verschil<span class=\"_ _8\"></span>lende indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties. Boven<span class=\"_ _8\"></span>dien document<span class=\"_ _8\"></span>eert de Groep b<span class=\"_ _8\"></span>ij het aangaan v<span class=\"_ _8\"></span>an de indekk<span class=\"_ _8\"></span>ing en o<span class=\"_ _8\"></span>p een continue<span class=\"_ _8\"></span> basis of het in<span class=\"_ _8\"></span>dekkingsinst<span class=\"_ _8\"></span>rument zeer<span class=\"_ _8\"></span> effectief is<span class=\"_ _8\"></span> bij de compensati<span class=\"_ _8\"></span>e van wijzig<span class=\"_ _8\"></span>ingen in de re\u00eble w<span class=\"_ _8\"></span>aarde, of kas<span class=\"_ _8\"></span>stromen van de i<span class=\"_ _8\"></span>ngedekte post t<span class=\"_ _8\"></span>oerekenbaar a<span class=\"_ _8\"></span>an het ingedek<span class=\"_ _8\"></span>te risico.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het effectiev<span class=\"_ _8\"></span>e deel van wijzigi<span class=\"_ _8\"></span>ngen in de re\u00eble waarde v<span class=\"_ _8\"></span>an derivaten die aa<span class=\"_ _8\"></span>ngeduid worde<span class=\"_ _8\"></span>n en in aanmerking k<span class=\"_ _8\"></span>omen als kass<span class=\"_ _8\"></span>troomindekk<span class=\"_ _8\"></span>ingen, wordt opgen<span class=\"_ _8\"></span>omen in <span class=\"_ _8\"></span>de overige ele<span class=\"_ _8\"></span>menten van het totaalres<span class=\"_ _8\"></span>ultaat en gec<span class=\"_ _8\"></span>umuleerd on<span class=\"_ _8\"></span>der de noemer v<span class=\"_ _8\"></span>an kasstr<span class=\"_ _8\"></span>oom indekkingsr<span class=\"_ _8\"></span>eserve. De op<span class=\"_ _8\"></span>brengsten of<span class=\"_ _8\"></span> kosten met bet<span class=\"_ _8\"></span>rekking t<span class=\"_ _8\"></span>ot het ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\">-</span>effectieve d<span class=\"_ _8\"></span>eel worden onm<span class=\"_ _8\"></span>iddellijk<span class=\"_ _8\"></span> opgenomen<span class=\"_ _8\"></span> in de winst<span class=\"ls0 ws0\">- </span>of v<span class=\"_ _8\"></span>erliesrekenin<span class=\"_ _8\"></span>g, en zijn<span class=\"ls0 ws0\"> </span>on<span class=\"_ _8\"></span>dergebracht in d<span class=\"_ _8\"></span>e post \u201cOverige <span class=\"_ _8\"></span>bedrijfsop<span class=\"_ _8\"></span>brengsten/(<span class=\"_ _8\"></span>kosten)\u201d.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Bedragen die v<span class=\"_ _8\"></span>oorheen waren opg<span class=\"_ _8\"></span>enomen in de ov<span class=\"_ _8\"></span>erige element<span class=\"_ _8\"></span>en van het tot<span class=\"_ _8\"></span>aalresultaat<span class=\"_ _8\"></span> en gecumuleer<span class=\"_ _8\"></span>d werden in het<span class=\"_ _8\"></span> eigen verm<span class=\"_ _8\"></span>ogen, word<span class=\"_ _8\"></span>en geherclassi<span class=\"_ _8\"></span>ficeerd naar d<span class=\"_ _8\"></span>e winst<span class=\"ls0 ws0\">- <span class=\"_ _0\"> </span></span><span class=\"ws38\">of </span>verliesreke<span class=\"_ _8\"></span>ning<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"wsb4\">in de period<span class=\"_ _8\"></span>es wanneer de ing<span class=\"_ _8\"></span>edekte post<span class=\"_ _8\"></span> is opgenomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- <span class=\"_ _0\"></span></span>of verl<span class=\"_ _8\"></span>iesrekening, in dez<span class=\"_ _8\"></span>elfde regel va<span class=\"_ _8\"></span>n de geconsolideer<span class=\"_ _8\"></span>de resultatenr<span class=\"_ _8\"></span>ekening als de o<span class=\"_ _8\"></span>pgenomen </span>ingedekte post<span class=\"_ _8\"></span>. Echter,<span class=\"_ _8\"></span> wanneer de ing<span class=\"_ _8\"></span>edekte verwac<span class=\"_ _8\"></span>hte transacti<span class=\"_ _8\"></span>e resulteert i<span class=\"_ _8\"></span>n de opname v<span class=\"_ _8\"></span>an een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financieel ac<span class=\"_ _8\"></span>tief of een niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ing, worden<span class=\"_ _8\"></span> de opbrengste<span class=\"_ _8\"></span>n en kosten<span class=\"_ _8\"></span> die voorheen ware<span class=\"_ _8\"></span>n opgenomen in de over<span class=\"_ _8\"></span>ige elementen van het<span class=\"_ _8\"></span> totaalresult<span class=\"_ _8\"></span>aat en gecumul<span class=\"_ _8\"></span>eerd in het eigen vermo<span class=\"_ _8\"></span>gen, overgebr<span class=\"_ _8\"></span>acht v<span class=\"_ _8\"></span>an het eigen vermogen e<span class=\"_ _8\"></span>n opgenomen in de init<span class=\"_ _8\"></span>i\u00eble waardering va<span class=\"_ _8\"></span>n de kosten va<span class=\"_ _8\"></span>n het niet<span class=\"ls0 ws0\">-</span>finan<span class=\"_ _8\"></span>cieel actief of<span class=\"_ _8\"></span> de niet<span class=\"ls0 ws0\">-</span>fin<span class=\"_ _8\"></span>anci\u00eble verpl<span class=\"_ _8\"></span>ichting.<span class=\"ls0 ws0\"> </span>Hedge account<span class=\"_ _8\"></span>ing wordt niet<span class=\"_ _8\"></span> verdergezet wa<span class=\"_ _8\"></span>nneer de Groep de in<span class=\"_ _8\"></span>dekkingsr<span class=\"_ _8\"></span>elatie herroe<span class=\"_ _8\"></span>pt, wanneer het<span class=\"_ _8\"></span> indekkingsins<span class=\"_ _8\"></span>trument aflo<span class=\"ls0 ws112\">o<span class=\"_ _8\"></span>pt of is verkoch</span>t, be\u00ebind<span class=\"_ _8\"></span>igd of uitgeo<span class=\"_ _8\"></span>efend, of wann<span class=\"_ _8\"></span>eer het niet meer in aanm<span class=\"_ _8\"></span>erking komt voor he<span class=\"_ _8\"></span>dge accounti<span class=\"_ _8\"></span>ng. Alle baten of l<span class=\"_ _8\"></span>asten, opgen<span class=\"_ _8\"></span>omen in de overig<span class=\"_ _8\"></span>e elementen van h<span class=\"_ _8\"></span>et totaalres<span class=\"_ _8\"></span>ulta<span class=\"_ _8\"></span>at, blijven in he<span class=\"_ _8\"></span>t eigen vermog<span class=\"_ _8\"></span>en en zijn opgenom<span class=\"_ _8\"></span>en in de balans wannee<span class=\"_ _8\"></span>r de verwachte<span class=\"_ _8\"></span> transactie <span class=\"_ _8\"></span>uiteindelijk is <span class=\"_ _8\"></span>opgenomen in <span class=\"_ _8\"></span>winst of ver<span class=\"_ _8\"></span>lies. Als een to<span class=\"_ _8\"></span>ekomstige t<span class=\"_ _8\"></span>ransactie nie<span class=\"_ _8\"></span>t langer waar<span class=\"_ _8\"></span>schijnlijk <span class=\"_ _8\"></span>blijkt<span class=\"_ _8\"></span>, worden de bat<span class=\"_ _8\"></span>en of lasten <span class=\"_ _8\"></span>gecumuleerd i<span class=\"_ _8\"></span>n het eigen verm<span class=\"_ _8\"></span>ogen direct op<span class=\"_ _8\"></span>genomen in de wins<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\">- </span>of verlie<span class=\"_ _8\"></span>srekening<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__109": {
   "value": "7.1.24.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Operationele segmen<span class=\"ls1a ws2f\">ten<span class=\"ls0 ws0\"> </span></span></span>De activiteite<span class=\"_ _8\"></span>n van de Groep bevi<span class=\"_ _8\"></span>nden zich in \u00e9\u00e9n se<span class=\"_ _8\"></span>gment. Er zij<span class=\"_ _8\"></span>n geen andere belang<span class=\"_ _8\"></span>rijke klassen v<span class=\"_ _8\"></span>an bedrijfsact<span class=\"_ _8\"></span>iviteiten, noc<span class=\"_ _8\"></span>h individue<span class=\"_ _8\"></span>el noch gezame<span class=\"_ _8\"></span>nlijk. <span class=\"ws38\">Het <span class=\"_ _0\"> </span></span>hoo<span class=\"_ _8\"></span>gste operati<span class=\"_ _8\"></span>onele beslissings<span class=\"_ _8\"></span>orgaan<span class=\"ws4e\">, de Raad <span class=\"_ _8\"></span>van Bestuur,<span class=\"_ _8\"></span> <span class=\"ls0 ws0\">kijkt <span class=\"_ _9\"></span></span>de bedrijfsr<span class=\"_ _8\"></span>esultaten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>(ged<span class=\"_ _8\"></span>efinieerd als<span class=\"_ _8\"></span> EBITDA) en op<span class=\"_ _8\"></span>erationele <span class=\"_ _8\"></span>plannen na, en w<span class=\"_ _8\"></span>ijst middel<span class=\"_ _8\"></span>en toe voor de he<span class=\"_ _8\"></span>le ondernemi<span class=\"_ _8\"></span>ng; dus de Groep<span class=\"_ _8\"></span> </span>opereert als \u00e9<span class=\"_ _8\"></span>\u00e9n segment<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__110-1": {
   "value": "7.1.25.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>K<span class=\"_ _8\"></span>asstroomoverzicht<span class=\"_ _1\"></span> </span>De kasstrom<span class=\"_ _8\"></span>en van de Groep <span class=\"_ _8\"></span>worden gepr<span class=\"_ _8\"></span>esenteerd vol<span class=\"_ _8\"></span>gens de indir<span class=\"_ _8\"></span>ecte method<span class=\"_ _8\"></span>e. Deze met<span class=\"_ _8\"></span>hode rec<span class=\"_ _8\"></span>oncilieert d<span class=\"_ _8\"></span>e mutatie van k<span class=\"_ _8\"></span>asstromen voor<span class=\"_ _8\"></span> de rapport<span class=\"_ _8\"></span>eringsperio<span class=\"_ _8\"></span>de door de nett<span class=\"_ _8\"></span>owinst van het jaar vo<span class=\"_ _8\"></span>or alle niet<span class=\"ls0 ws0\">-</span>kas <span class=\"_ _8\"></span>posten en wijzi<span class=\"_ _8\"></span>gingen in werk<span class=\"_ _8\"></span>kapitaal aan t<span class=\"_ _8\"></span>e passen, en inves<span class=\"_ _8\"></span>terings<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en financieri<span class=\"_ _8\"></span>ngskasst<span class=\"_ _8\"></span>romen voor de rapp<span class=\"_ _8\"></span>orteringsper<span class=\"_ _8\"></span>iode te ident<span class=\"_ _8\"></span>ifice<span class=\"ws38\">ren<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span>7.2.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vrije kasstroom<span class=\"ls0 ws0\"> </span></span>De Vrije Kasstroom<span class=\"_ _8\"></span> wordt gedefinieer<span class=\"_ _8\"></span>d als de nettokass<span class=\"_ _8\"></span>troom uit operat<span class=\"_ _8\"></span>ionele activit<span class=\"_ _8\"></span>eiten (zoals gepr<span class=\"_ _8\"></span>esenteerd i<span class=\"_ _8\"></span>n het geconsolid<span class=\"_ _8\"></span>eerde kasstroom<span class=\"_ _8\"></span>overzicht, d.<span class=\"_ _8\"></span>i. met inbegri<span class=\"_ _8\"></span>p van de betaald<span class=\"_ _8\"></span>e winstbelasti<span class=\"_ _8\"></span>ngen) minus <span class=\"_ _8\"></span>investerings<span class=\"_ _8\"></span>uitgaven (<span class=\"_ _8\"></span>waarbij de i<span class=\"_ _8\"></span>nvesteringsu<span class=\"_ _8\"></span>itgaven ge<span class=\"_ _8\"></span>definieerd w<span class=\"_ _8\"></span>orden als aank<span class=\"_ _8\"></span>open van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te activa en<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e activa), minus<span class=\"_ _8\"></span> terugbetal<span class=\"_ _8\"></span>ing van<span class=\"_ _8\"></span> de leaseverpl<span class=\"_ _8\"></span>ichtingen e<span class=\"_ _8\"></span>n met inbegrip va<span class=\"_ _8\"></span>n de kasstroom (<span class=\"_ _8\"></span>gebruikt in)<span class=\"_ _8\"></span>/uit verkoop van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te en immateri\u00ebl<span class=\"_ _8\"></span>e activa<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De kasstroom <span class=\"_ _8\"></span>van de Groep voor<span class=\"_ _8\"></span> de jaren eindi<span class=\"_ _8\"></span>gend op 31 de<span class=\"ls0 ws39\">cember is als volgt<span class=\"ls21 ws3b\">: </span><span class=\"ws0\"> </span></span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bedrijfsresultaat (69,4) 30,9  Afschrijvingen 70,4  65,7  EBITDA   1,0  96,6  EBITDA uit be\u00ebindigde activiteit<span class=\"_ _8\"></span>en (90,9)  (9,1)  Niet-monetaire elementen en elementen v<span class=\"_ _8\"></span>erbonden aan inves<span class=\"_ _8\"></span>terings- en financieringsactiv<span class=\"_ _8\"></span>iteiten 182,8  54,0  Wijzigingen <span class=\"ls33 wse4\">in</span> werkkapitaal  Voorraden (11,3) (39,2) Handelsvorderingen, vooruitbetaal<span class=\"_ _8\"></span>de kosten en overige vorderingen<span class=\"_ _8\"></span> (46,9) (1,4) Handelsschulden, toegerekende k<span class=\"_ _8\"></span>osten en overige schul<span class=\"_ _8\"></span>den 12,6  56,4  Kortlopende verplichtingen m.b.t. personeel<span class=\"_ _8\"></span>sbeloningen 5,8  (6,4) Nettokasstroom uit bedrijfsactiviteite<span class=\"_ _8\"></span>n 53,2  150,9  Betaalde winstbelastingen (24,9) (20,6) Nettokasstroom uit operationel<span class=\"_ _8\"></span>e activiteiten 28,3  130,3  Investeringsuitgaven (62,4) (56,5) Opbrengsten uit de verkoop van <span class=\"_ _8\"></span>materi\u00eble vaste en immateri\u00eble activ<span class=\"_ _8\"></span>a 4,6  1,9  Terugbetaling van leaseverpli<span class=\"_ _8\"></span>chtingen  (25,0)  (22,7) Vrije Kasstroom  (54,4) 52,9  *<span class=\"ff39 fs34\"> <span class=\"ff3a\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de class<span class=\"_ _8\"></span>ificatie van de \u2018Emerging Markets\u2019 al<span class=\"_ _8\"></span>s be\u00ebindigde bedrijfsactiviteit<span class=\"_ _8\"></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__246-1": {
   "value": "7.2.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">ALTERNATIEVE PERFOR<span class=\"_ _8\"></span>MANTIE</span>-<span class=\"ls1a ws2f\">INDICATOREN</span> </span>Alternatiev<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">-</span>indicat<span class=\"_ _8\"></span>oren (niet<span class=\"ls0 ws0\">-</span>IF<span class=\"_ _8\"></span>RS maatstave<span class=\"_ _8\"></span>n) worden opg<span class=\"_ _8\"></span>enomen in de fina<span class=\"_ _8\"></span>nci\u00eble rappo<span class=\"_ _8\"></span>rtering omdat h<span class=\"_ _8\"></span>et manageme<span class=\"_ _8\"></span>nt ervan overtu<span class=\"_ _8\"></span>igd is dat dez<span class=\"_ _8\"></span>e veel gebruik<span class=\"_ _8\"></span>t worden door bepaalde inves<span class=\"_ _8\"></span>teerders, beurs<span class=\"_ _8\"></span>analisten en a<span class=\"_ _8\"></span>ndere belangh<span class=\"_ _8\"></span>ebbenden als bij<span class=\"_ _8\"></span>komende maats<span class=\"_ _8\"></span>taf voor het beoord<span class=\"_ _8\"></span>elen van prestat<span class=\"_ _8\"></span>ies en liquiditei<span class=\"_ _8\"></span>t. De alternatiev<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">-</span>indicato<span class=\"_ _8\"></span>ren kunnen in sommige ge<span class=\"_ _8\"></span>vallen niet v<span class=\"_ _8\"></span>ergelijkba<span class=\"_ _8\"></span>ar zijn met<span class=\"_ _8\"></span> gelijkaard<span class=\"_ _8\"></span>ig genoemde i<span class=\"_ _8\"></span>ndicatoren van <span class=\"_ _8\"></span>andere onder<span class=\"_ _8\"></span>nemingen <span class=\"_ _8\"></span>en hebben hun b<span class=\"_ _8\"></span>eperkingen <span class=\"_ _8\"></span>als analytis<span class=\"_ _8\"></span>ch instrum<span class=\"_ _8\"></span>ent. Ze<span class=\"ls0 ws0\"> </span>mogen niet <span class=\"_ _8\"></span>afzonderlijk<span class=\"_ _8\"></span> beschouwd wo<span class=\"_ _8\"></span>rden of ter verv<span class=\"_ _8\"></span>anging van de ana<span class=\"_ _8\"></span>lyse van onze oper<span class=\"_ _8\"></span>ationele res<span class=\"_ _8\"></span>ultaten, onz<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie of onze liqui<span class=\"_ _8\"></span>diteit onder I<span class=\"_ _8\"></span>FR<span class=\"ls0 ws0\">S. </span>7.2.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA aanpassingen<span class=\"ls0 ws0\"> </span></span>De componenten di<span class=\"_ _8\"></span>e opgenomen zi<span class=\"_ _8\"></span>jn onder de rubriek<span class=\"_ _8\"></span> EBITD<span class=\"_ _8\"></span>A aanpassingen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn deze com<span class=\"_ _8\"></span>ponenten die door het<span class=\"_ _8\"></span> management nie<span class=\"_ _8\"></span>t beschouwd wor<span class=\"_ _8\"></span>den als verbonden aa<span class=\"_ _8\"></span>n de transacti<span class=\"_ _8\"></span>es, projecten en aanp<span class=\"_ _8\"></span>assingen van de w<span class=\"_ _8\"></span>aarde van activa e<span class=\"_ _8\"></span>n passiva binnen het<span class=\"_ _8\"></span> kader van de gewon<span class=\"_ _8\"></span>e bedrijfsactivi<span class=\"_ _8\"></span>teiten van de Gr<span class=\"_ _8\"></span>oep. Deze opbrengst<span class=\"_ _8\"></span>en en kosten wor<span class=\"_ _8\"></span>de<span class=\"wsc2\">n afzonderli<span class=\"_ _8\"></span>jk </span>gepresenteer<span class=\"_ _8\"></span>d omdat ze be<span class=\"_ _8\"></span>langrijk z<span class=\"_ _8\"></span>ijn voor e<span class=\"_ _8\"></span>en goed begri<span class=\"_ _8\"></span>p door de gebr<span class=\"_ _8\"></span>uikers van<span class=\"_ _8\"></span> de geconsolid<span class=\"_ _8\"></span>eerde jaarrek<span class=\"_ _8\"></span>ening v<span class=\"_ _8\"></span>an de \u201cnorm<span class=\"_ _8\"></span>ale\u201d prest<span class=\"_ _8\"></span>aties van de Gr<span class=\"_ _8\"></span>oep vanwege hu<span class=\"_ _8\"></span>n omvang of <span class=\"_ _8\"></span>aard<span class=\"ls0 ws0\">. </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">EBITDA aanpas<span class=\"_ _8\"></span>singen</span></span> <span class=\"ls1f ws3e\">he<span class=\"_ _8\"></span>bben betrekk<span class=\"_ _8\"></span>ing op:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Kosten verbon<span class=\"_ _8\"></span>den aan overnam<span class=\"_ _8\"></span>es;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Wijzigingen i<span class=\"_ _8\"></span>n de waarderin<span class=\"_ _8\"></span>g van de voorwa<span class=\"_ _8\"></span>ardelijke ver<span class=\"_ _8\"></span>goedingen in het<span class=\"_ _8\"></span> kader van bedr<span class=\"_ _8\"></span>ijfscombinat<span class=\"_ _8\"></span>ies<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Wijzigin<span class=\"ls1f ws149\">gen in de gr<span class=\"_ _8\"></span>oepsstruct<span class=\"_ _8\"></span>uur, kosten met<span class=\"_ _8\"></span> betrekking tot her<span class=\"_ _8\"></span>structurerin<span class=\"_ _8\"></span>g van de activitei<span class=\"_ _8\"></span>ten, met inbegr<span class=\"_ _8\"></span>ip van kosten<span class=\"_ _8\"></span></span></span> <span class=\"_ _31\"> </span><span class=\"ls1f ws149\">die betrekking hebben op de veref<span class=\"_ _8\"></span>fening van </span></span>dochteronder<span class=\"_ _8\"></span>nemingen en de<span class=\"_ _8\"></span> sluiting, openi<span class=\"_ _8\"></span>ng of verplaats<span class=\"_ _8\"></span>ing van fabriek<span class=\"_ _8\"></span>en;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Bijzondere wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringen op activ<span class=\"_ _8\"></span>a en significa<span class=\"_ _8\"></span>nte geschil<span class=\"_ _8\"></span>len</span>. </span>EBITDA <span class=\"_ _8\"></span><span class=\"ls1f ws50\">aanpassingen van de<span class=\"_ _8\"></span> Groep voor de boekjaren af<span class=\"_ _8\"></span>gesloten op 31 decem<span class=\"_ _8\"></span>ber bestaan uit v<span class=\"_ _8\"></span>olgende compone<span class=\"_ _8\"></span>nten in de gecons<span class=\"_ _8\"></span>olideerde res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng en kunn<span class=\"_ _8\"></span>en gereconcil<span class=\"_ _8\"></span>ieerd </span>worden in toeli<span class=\"_ _8\"></span>chting 7.24<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan wi<span class=\"_ _8\"></span>jzigingen in <span class=\"_ _8\"></span>de groepsstruc<span class=\"_ _8\"></span>tuur</span><span class=\"ls21\">; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.2.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA en aangepaste EBITDA<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd al<span class=\"_ _8\"></span>s netto result<span class=\"_ _8\"></span>aat v\u00f3\u00f3r aftr<span class=\"_ _8\"></span>ek van netto financ<span class=\"_ _8\"></span>i\u00eble kosten, wi<span class=\"_ _8\"></span>nstbelasting<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"ls17 ws20\">en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">afschrijvi<span class=\"_ _8\"></span>ngen<span class=\"ws4f\">. Aangepas<span class=\"_ _8\"></span>te EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd a<span class=\"_ _8\"></span>ls EBITDA behalv<span class=\"_ _8\"></span>e EBITDA<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span>aanpassingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws3e\">De aansluit<span class=\"_ _8\"></span>ing van de <span class=\"ls0 ws39\">EBITDA en </span>de aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> EBITDA </span>van de Gr<span class=\"_ _8\"></span>oep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber is als vol<span class=\"_ _8\"></span>gt<span class=\"ls0 ws0\">: </span></span>Boekjaar 2022 2021 Voortgezette Be\u00ebindigde Voortgezette Be\u00ebindigde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Totaal Groep Totaal Groep activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.672,2  792,3  2.464,5  1.408,7  617,7 2.026,4 Bedrijfsresultaat (69,4) (90,9) (160,3) 30,9  (31,1) (0,2) Afschrijvingen (70,4) -  (70,4) (65,7)  (22,0) (87,7) EBITDA   1,0  (90,9)  (89,9)  96,6  (9,1) 87,5 EBITDA aanpassingen 103,0  122,6  225,6  59,7  25,1 84,7 Aangepaste <span class=\"ls0 ws0\">EBI<span class=\"_ _8\"></span>TDA </span>104,0  31,7  135,7  156,3  15,9 172,2 Aangepaste EBITDA marge<span class=\"_ _8\"></span> 6,2% 4,0% 5,5% 11,1% 2,6% 8,5% 7.2.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Netto financi\u00eble schuld/LTM <span class=\"_ _1\"></span>Aangepaste EBITDA r<span class=\"_ _1\"></span>atio (Leverage)<span class=\"ls0 ws0\"> </span></span>Netto financi\u00ebl<span class=\"_ _8\"></span>e schuld wordt<span class=\"_ _8\"></span> berekend doo<span class=\"_ _8\"></span>r de korte termijn<span class=\"ls0 ws0\">- <span class=\"_ _11\"> </span></span>en lange t<span class=\"_ _8\"></span>ermijnschuld <span class=\"_ _8\"></span>op te tellen en de geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalent<span class=\"_ _8\"></span>en af te trekken<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span></span>LTM aange<span class=\"_ _8\"></span>paste EBIT<span class=\"_ _8\"></span>DA wordt gedefinieer<span class=\"_ _8\"></span>d als EBITDA behal<span class=\"_ _8\"></span>ve EBITDA<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>aanp<span class=\"_ _8\"></span>assingen voor<span class=\"_ _8\"></span> de laatste twaalf m<span class=\"_ _8\"></span>aanden (LTM).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>Voor de boekjar<span class=\"_ _8\"></span>en afgesloten o<span class=\"_ _8\"></span>p 31 december, zij<span class=\"_ _8\"></span>n de LTM aangep<span class=\"_ _8\"></span>aste EBITDA<span class=\"_ _8\"></span> en de aangepaste E<span class=\"_ _8\"></span>BITDA gelijk a<span class=\"_ _8\"></span>an elkaar. De net<span class=\"_ _8\"></span>to financi\u00eble s<span class=\"_ _8\"></span>chuld/LTM <span class=\"ws38\">Aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> </span></span>EBI<span class=\"_ _8\"></span>TDA ratio van d<span class=\"_ _8\"></span>e Groep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Voortgezette in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Be\u00ebindigde activiteiten <span class=\"_ _3d\"> </span>Totaal Groep Totaal Groep activiteiten Langlopende rentedragende leningen<span class=\"_ _8\"></span> 891,7 16,8  908,5  885,2 Kortlopende rentedragende leningen<span class=\"_ _8\"></span> 145,4 22,2  167,6  87,0 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten (149,1) (59,7) (208,7) (246,7) Netto <span class=\"ls32 wse3\">Financi\u00ebl<span class=\"_ _8\"></span>e</span> <span class=\"ls32 wse3\">Schuldposi<span class=\"_ _8\"></span>tie</span>  888,1 (20,7) 867,4  725,5 LTM aangepaste EBITDA 104,0  <span class=\"fc3 sc0\"> </span>31,7 135,7 172,2 Leverage ratio 6,4  4,2 7.2.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vrije kasstroom<span class=\"ls0 ws0\"> </span></span>De Vrije Kasstroom<span class=\"_ _8\"></span> wordt gedefinieer<span class=\"_ _8\"></span>d als de nettokass<span class=\"_ _8\"></span>troom uit operat<span class=\"_ _8\"></span>ionele activit<span class=\"_ _8\"></span>eiten (zoals gepr<span class=\"_ _8\"></span>esenteerd i<span class=\"_ _8\"></span>n het geconsolid<span class=\"_ _8\"></span>eerde kasstroom<span class=\"_ _8\"></span>overzicht, d.<span class=\"_ _8\"></span>i. met inbegri<span class=\"_ _8\"></span>p van de betaald<span class=\"_ _8\"></span>e winstbelasti<span class=\"_ _8\"></span>ngen) minus <span class=\"_ _8\"></span>investerings<span class=\"_ _8\"></span>uitgaven (<span class=\"_ _8\"></span>waarbij de i<span class=\"_ _8\"></span>nvesteringsu<span class=\"_ _8\"></span>itgaven ge<span class=\"_ _8\"></span>definieerd w<span class=\"_ _8\"></span>orden als aank<span class=\"_ _8\"></span>open van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te activa en<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e activa), minus<span class=\"_ _8\"></span> terugbetal<span class=\"_ _8\"></span>ing van<span class=\"_ _8\"></span> de leaseverpl<span class=\"_ _8\"></span>ichtingen e<span class=\"_ _8\"></span>n met inbegrip va<span class=\"_ _8\"></span>n de kasstroom (<span class=\"_ _8\"></span>gebruikt in)<span class=\"_ _8\"></span>/uit verkoop van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te en immateri\u00ebl<span class=\"_ _8\"></span>e activa<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De kasstroom <span class=\"_ _8\"></span>van de Groep voor<span class=\"_ _8\"></span> de jaren eindi<span class=\"_ _8\"></span>gend op 31 de<span class=\"ls0 ws39\">cember is als volgt<span class=\"ls21 ws3b\">: </span><span class=\"ws0\"> </span></span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bedrijfsresultaat (69,4) 30,9  Afschrijvingen 70,4  65,7  EBITDA   1,0  96,6  EBITDA uit be\u00ebindigde activiteit<span class=\"_ _8\"></span>en (90,9)  (9,1)  Niet-monetaire elementen en elementen v<span class=\"_ _8\"></span>erbonden aan inves<span class=\"_ _8\"></span>terings- en financieringsactiv<span class=\"_ _8\"></span>iteiten 182,8  54,0  Wijzigingen <span class=\"ls33 wse4\">in</span> werkkapitaal  Voorraden (11,3) (39,2) Handelsvorderingen, vooruitbetaal<span class=\"_ _8\"></span>de kosten en overige vorderingen<span class=\"_ _8\"></span> (46,9) (1,4) Handelsschulden, toegerekende k<span class=\"_ _8\"></span>osten en overige schul<span class=\"_ _8\"></span>den 12,6  56,4  Kortlopende verplichtingen m.b.t. personeel<span class=\"_ _8\"></span>sbeloningen 5,8  (6,4) Nettokasstroom uit bedrijfsactiviteite<span class=\"_ _8\"></span>n 53,2  150,9  Betaalde winstbelastingen (24,9) (20,6) Nettokasstroom uit operationel<span class=\"_ _8\"></span>e activiteiten 28,3  130,3  Investeringsuitgaven (62,4) (56,5) Opbrengsten uit de verkoop van <span class=\"_ _8\"></span>materi\u00eble vaste en immateri\u00eble activ<span class=\"_ _8\"></span>a 4,6  1,9  Terugbetaling van leaseverpli<span class=\"_ _8\"></span>chtingen  (25,0)  (22,7) Vrije Kasstroom  (54,4) 52,9  *<span class=\"ff39 fs34\"> <span class=\"ff3a\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de class<span class=\"_ _8\"></span>ificatie van de \u2018Emerging Markets\u2019 al<span class=\"_ _8\"></span>s be\u00ebindigde bedrijfsactiviteit<span class=\"_ _8\"></span></span></span> 7.2.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Aangepaste gewone winst en aa<span class=\"_ _1\"></span>ngepaste gewone<span class=\"_ _1\"></span> winst per aandeel<span class=\"ls0 ws0\"> </span></span>Aangepaste<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">gewon<span class=\"_ _8\"></span>e winst wordt gedef<span class=\"_ _8\"></span>inieerd als w<span class=\"_ _8\"></span>inst voor de per<span class=\"_ _8\"></span>iode </span>behalve<span class=\"ls0 ws0\"> <span class=\"ws14a\">EBITDA aanpassingen</span> </span><span class=\"ws3f\">en belast<span class=\"_ _8\"></span>ingseffect op E<span class=\"_ _8\"></span>BITDA aanpass<span class=\"_ _8\"></span>ingen, toewijs<span class=\"_ _8\"></span>baar aan de aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span> van </span>de Groep. <span class=\"ws38\">Aan<span class=\"_ _8\"></span>gepaste<span class=\"ls0 ws0\"> </span></span>gewon<span class=\"_ _8\"></span>e winst per aan<span class=\"_ _8\"></span>deel is <span class=\"ws38\">aangep<span class=\"_ _8\"></span>aste<span class=\"ls0 ws0\"> </span></span>gewone w<span class=\"_ _8\"></span>inst gedeeld do<span class=\"_ _8\"></span>or het gewoge<span class=\"_ _8\"></span>n gemiddeld aant<span class=\"_ _8\"></span>al gewone aand<span class=\"_ _8\"></span>elen<span class=\"ls0 ws0\">. </span>De aangepaste<span class=\"_ _8\"></span> <span class=\"ws38\">gewone </span>winst<span class=\"_ _8\"></span> per aandeel voor<span class=\"_ _8\"></span> de perioden ein<span class=\"_ _8\"></span>digend op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>16 \u2018Winst per<span class=\"_ _8\"></span> Aandeel\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.2.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Werkkapitaal<span class=\"ls0 ws0\"> </span>De component<span class=\"_ _8\"></span>en van ons w<span class=\"_ _8\"></span>erkkapitaal z<span class=\"_ _8\"></span>ijn de voorr<span class=\"_ _8\"></span>aden plus<span class=\"_ _8\"></span> de handels<span class=\"_ _8\"></span>vorderingen, v<span class=\"_ _8\"></span>ooruitbeta<span class=\"_ _8\"></span>alde kost<span class=\"_ _8\"></span>en en overige v<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n plus handels<span class=\"_ _8\"></span>schulden, to<span class=\"_ _8\"></span>egerekende k<span class=\"_ _8\"></span>osten en ov<span class=\"_ _8\"></span>erige<span class=\"ls0 ws0\"> </span>schulden<span class=\"ls0 ws0\">. </span>31 december 2022 <span class=\"_ _f4\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Voorraden 264,3  358,7  Handelsvorderingen 191,8  269,8  Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen 36,8  69,2  Langlopende vorderingen 0,3  3,5  Handelsschulden (405,3) (532,6) Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden (22,6) (39,0) Totaal Werkkapitaal<span class=\"ws0\"> </span>65,4  129,6  7.2.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Alternatieve <span class=\"ls0 ws0\">performantie-<span class=\"ws28\">indicatoren <span class=\"_ _1\"></span>opgenomen in de persberichten en andere geregl<span class=\"_ _1\"></span>ementeerde informatie<span class=\"ws0\"> </span></span></span>Omzet op vergeli<span class=\"_ _1\"></span>jkbare basis (LFL)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Omzet op verg<span class=\"_ _8\"></span>elijkbare bas<span class=\"_ _8\"></span>is of LFL (Lik<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span><span class=\"ws38\">for<span class=\"ls0 ws0\">-</span></span>like) w<span class=\"_ _8\"></span>ordt gedef<span class=\"_ _8\"></span>inieerd als d<span class=\"_ _8\"></span>e omzet aan cons<span class=\"_ _8\"></span>tante wiss<span class=\"_ _8\"></span>elkoers exclus<span class=\"_ _8\"></span>ief wij<span class=\"_ _8\"></span>zigingen in<span class=\"_ _8\"></span> de consolidat<span class=\"_ _8\"></span>iekring of<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>exclu<span class=\"_ _8\"></span>sief wijzig<span class=\"_ _8\"></span>ingen door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>f</span><span class=\"ws38\">usies </span>en <span class=\"ls0 ws0\">a</span>cquisities<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>2021 2022 LFL Forex<span class=\"ls0 ws0\"> </span>2022 Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal <span class=\"ls48 ws13b\">Groep</span> Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal Groep in miljoen \u20ac<span class=\"ls0 ws0\"> </span>activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.408,7 617,7 2.026,4  1.622,7 748,9 2.371,6  49,5 43,4 92,9  1.672,2 792,3 2.464,5  Aangepaste EBITDA marge<span class=\"ws0\"> </span>De <span class=\"ws3e\">aangepaste<span class=\"_ _8\"></span> EBITDA<span class=\"ls0 ws0\"> </span>mar<span class=\"_ _8\"></span>ge is de aangepast<span class=\"_ _8\"></span>e EBITDA gedeeld <span class=\"_ _8\"></span>door de omzet<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>7.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws28\">KAPITAALBEHE<span class=\"_ _1\"></span>ER <span class=\"ls0 ws0\"> </span></span></span>De doelstellin<span class=\"_ _8\"></span>gen van de Groep met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> het beheren van kapit<span class=\"_ _8\"></span>aal zijn er op gericht<span class=\"_ _8\"></span> om de continu\u00ef<span class=\"_ _8\"></span>teit van het bedrijf t<span class=\"_ _8\"></span>e garanderen met als<span class=\"_ _8\"></span> doel de creatie van aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span>waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep bewaakt het<span class=\"_ _8\"></span> kapitaal op basis va<span class=\"_ _8\"></span>n de netto financi\u00ebl<span class=\"_ _8\"></span>e schuldposi<span class=\"_ _8\"></span>tie en haar leverage.<span class=\"_ _8\"></span> De netto financi\u00eb<span class=\"_ _8\"></span>le schuldposi<span class=\"_ _8\"></span>tie van de Groep wor<span class=\"_ _8\"></span>dt berekend door al<span class=\"_ _8\"></span>le kortlopend<span class=\"_ _8\"></span>e en langlopende re<span class=\"_ _8\"></span>ntedragende s<span class=\"_ _8\"></span>chulden bij e<span class=\"_ _8\"></span>lkaar op te tell<span class=\"_ _8\"></span>en en daar de besc<span class=\"_ _8\"></span>hikbare kortl<span class=\"_ _8\"></span>opende liquid<span class=\"_ _8\"></span>e middelen van a<span class=\"_ _8\"></span>f te trek<span class=\"_ _8\"></span><span class=\"ws38\">ken. <span class=\"ls0 ws0\"> </span></span>De leverage w<span class=\"_ _8\"></span>ordt bereke<span class=\"_ _8\"></span>nd als de nett<span class=\"_ _8\"></span>o financi\u00eble sc<span class=\"_ _8\"></span>huldposit<span class=\"_ _8\"></span>ie gedeeld<span class=\"_ _8\"></span> door de LTM <span class=\"_ _8\"></span>aangepaste E<span class=\"_ _8\"></span>BITDA (d.<span class=\"_ _8\"></span>w.z. EBIT<span class=\"_ _8\"></span>DA behalve EBI<span class=\"_ _8\"></span>TDA aanpassi<span class=\"_ _8\"></span>ngen voor de <span class=\"_ _8\"></span>laatste twaalf<span class=\"_ _8\"></span> maanden (LTM)). De netto financ<span class=\"_ _8\"></span>i\u00eble schuldp<span class=\"_ _8\"></span>ositie en de lever<span class=\"_ _8\"></span>age van de Gr<span class=\"_ _8\"></span>oep voor<span class=\"ls0 ws0\"> </span>de b<span class=\"_ _8\"></span>oekjaren afg<span class=\"_ _8\"></span>esloten op 31 dece<span class=\"_ _8\"></span>mber is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>31 december 2022 <span class=\"_ _f5\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende rentedragende sc<span class=\"_ _8\"></span>hulden 908,5  885,2 Kortlopende rentedragende schul<span class=\"_ _8\"></span>den 167,6  87,0 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten (208,7) (246,7) Netto Financi<span class=\"_ _8\"></span>\u00eble Schuldp<span class=\"_ _8\"></span>ositie<span class=\"ls0 ws0\"> </span>867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/<span class=\"_ _8\"></span>LTM Aangepaste EBITDA Rati<span class=\"_ _8\"></span>o 6,4  4,2 In de loop van<span class=\"_ _8\"></span> 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wer<span class=\"_ _8\"></span>den de besta<span class=\"_ _8\"></span>ande conve<span class=\"_ _8\"></span>nanten met bet<span class=\"_ _8\"></span>rekking tot<span class=\"_ _8\"></span> de beschikb<span class=\"_ _8\"></span>are kredietfac<span class=\"_ _8\"></span>iliteiten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">heronderhan<span class=\"_ _8\"></span>deld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span></span></span>ver<span class=\"_ _8\"></span>vangen door <span class=\"_ _8\"></span>een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant, die <span class=\"_ _8\"></span><span class=\"ws42\">verder wordt </span>toegelicht<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.<span class=\"ls0 ws0\"> </span></span>7.4.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">KRITISCHE BOEKHOUDKUND<span class=\"_ _8\"></span>IGE INSCHATTINGEN EN BEOORDELING<span class=\"_ _8\"></span>EN</span> </span>De in de geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e jaarrekenin<span class=\"_ _8\"></span>g gepresente<span class=\"_ _8\"></span>erde bedragen i<span class=\"_ _8\"></span>mplicer<span class=\"_ _8\"></span>en het gebruik<span class=\"_ _8\"></span> van inschatt<span class=\"_ _8\"></span>ingen en vero<span class=\"_ _8\"></span>nderstellin<span class=\"_ _8\"></span>gen aangaande <span class=\"_ _8\"></span>de toekomst<span class=\"_ _8\"></span>. Inschatt<span class=\"_ _8\"></span>ingen en beoor<span class=\"_ _8\"></span>delinge<span class=\"_ _8\"></span>n worden voortd<span class=\"_ _8\"></span>urend herzien <span class=\"_ _8\"></span>en zijn gebaseer<span class=\"_ _8\"></span>d op historisc<span class=\"_ _8\"></span>he ervaringen <span class=\"_ _8\"></span>en andere factor<span class=\"_ _8\"></span>en, zoals ver<span class=\"_ _8\"></span>wachtingen bet<span class=\"_ _8\"></span>reffende to<span class=\"ls0 ws0\">eko<span class=\"_ _8\"></span>mst</span>ige gebeurt<span class=\"_ _8\"></span>enissen waar<span class=\"_ _8\"></span>van wordt aang<span class=\"_ _8\"></span>enomen dat ze redelijk zij<span class=\"_ _8\"></span>n in de desbetreff<span class=\"_ _8\"></span>ende omstand<span class=\"_ _8\"></span>igheden. De w<span class=\"_ _8\"></span>erkelijke be<span class=\"_ _8\"></span>dragen kunnen af<span class=\"_ _8\"></span>wijken van d<span class=\"_ _8\"></span>eze inschattin<span class=\"_ _8\"></span>gen.<span class=\"ls0 ws0\"> </span>De inschatting<span class=\"_ _8\"></span>en en veronder<span class=\"_ _8\"></span>stellingen di<span class=\"_ _8\"></span>e van invloed zou<span class=\"_ _8\"></span>den kunnen zij<span class=\"_ _8\"></span>n op de geconsolid<span class=\"_ _8\"></span>eerde jaar<span class=\"_ _8\"></span>rekening word<span class=\"_ _8\"></span>en hieronder bes<span class=\"_ _8\"></span>proken<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>7.4.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Liqu<span class=\"_ _8\"></span>iditeitssituatie</span> </span>De geconsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning is opgeste<span class=\"_ _8\"></span>ld op basis van continu\u00ef<span class=\"_ _8\"></span>teit, waarbij r<span class=\"_ _8\"></span>ekening wordt gehou<span class=\"_ _8\"></span>den met de realis<span class=\"_ _8\"></span>atie van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>activ<span class=\"_ _8\"></span>a en de voldoening v<span class=\"_ _8\"></span>an verplichting<span class=\"_ _8\"></span>en tijdens de norm<span class=\"_ _8\"></span>ale gang van zake<span class=\"_ _8\"></span>n. <span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">termijnle<span class=\"_ _8\"></span>ning (<span class=\"ff3f\">term<span class=\"_ _8\"></span> loan</span></span></span>) <span class=\"ls1f ws3e\">van 220,<span class=\"_ _8\"></span>0 miljoen \u20ac en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws3e\">het went<span class=\"_ _8\"></span>elkrediet</span> (<span class=\"ff3f ls1f ws3e\">revo<span class=\"_ _8\"></span>lving credit f<span class=\"_ _8\"></span>acility</span>) <span class=\"ls1f ws3e\">van 2<span class=\"_ _8\"></span>50,0 miljo<span class=\"_ _8\"></span>en \u20ac, waarvan 1<span class=\"_ _8\"></span>15,0 miljoen \u20ac g<span class=\"_ _8\"></span>ebruikt is per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022, zijn ond<span class=\"_ _8\"></span>erhevig </span>aan schuldcon<span class=\"_ _8\"></span>venanten. Voor<span class=\"_ _8\"></span> het volledige j<span class=\"_ _8\"></span>aar 2022 werd<span class=\"_ _8\"></span>en deze schuld<span class=\"_ _8\"></span>convenanten h<span class=\"_ _8\"></span>eronderhandel<span class=\"_ _8\"></span>d en vervange<span class=\"_ _8\"></span>n door een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant<span class=\"ls0 ws0\">, <span class=\"_ _8\"></span></span>waaraan de Gr<span class=\"_ _8\"></span>oep voldaan heeft<span class=\"_ _8\"></span><span class=\"ls17 ws3e\">. Voor </span>2023 is de liqui<span class=\"_ _8\"></span>diteitsconv<span class=\"_ _8\"></span>enant die beha<span class=\"_ _8\"></span>ald moet word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">per 31 maart 20<span class=\"_ _8\"></span>23<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">gedefinie<span class=\"_ _8\"></span>erd als geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalenten <span class=\"_ _8\"></span>plus het niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte gede<span class=\"_ _8\"></span>elte van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>(<span class=\"ff3f\">revolving </span></span></span></span></span></span>credit facility<span class=\"ff3a ls0 ws0\">)<span class=\"ls1f ws43\">, en</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dit bedrag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dient meer dan<span class=\"_ _8\"></span> 200,0 miljoen \u20ac te bedra<span class=\"_ _8\"></span>gen. <span class=\"ls20 ws39\">De</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws38\">leverage</span>-<span class=\"ls1f ws38\">convena<span class=\"_ _8\"></span>nt</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">per 30 juni 2023 en 31 decemb<span class=\"_ _8\"></span>er 2023</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">is gedefinieerd a<span class=\"_ _8\"></span>ls de ratio van de n<span class=\"_ _8\"></span>etto financi<span class=\"_ _8\"></span>\u00eble </span></span>schuldposit<span class=\"_ _8\"></span>ie versus de aan<span class=\"_ _8\"></span>gepaste EBIT<span class=\"_ _8\"></span>DA<span class=\"ls0 ws0\"> </span>over de la<span class=\"_ _8\"></span>atste twaalf<span class=\"_ _8\"></span> maa<span class=\"ws38\">nden<span class=\"ls21 ws3b\">, </span>en </span>deze r<span class=\"_ _8\"></span>atio mag res<span class=\"_ _8\"></span>pectievelijk<span class=\"_ _8\"></span> 4,75 en 3,75 niet ov<span class=\"_ _8\"></span>erschrijde<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Het management<span class=\"_ _8\"></span> heeft gedet<span class=\"_ _8\"></span>ailleerde budg<span class=\"_ _8\"></span>etten en <span class=\"ws38\">kasstr<span class=\"_ _8\"></span>oom</span>progn<span class=\"_ _8\"></span>oses opgesteld,<span class=\"_ _8\"></span> die de strat<span class=\"_ _8\"></span>egie van de Groe<span class=\"_ _8\"></span>p weerspiegele<span class=\"_ _8\"></span>n. Hoewel er b<span class=\"_ _8\"></span>eperkte speelr<span class=\"_ _8\"></span>uimte is om deze co<span class=\"_ _8\"></span>nvenanten t<span class=\"_ _8\"></span>e b<span class=\"ls1f ws4e\">ehalen, is <span class=\"ws4b\">de Venn<span class=\"_ _8\"></span>ootschap</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws4e\">overt<span class=\"_ _8\"></span>uigd dat het aan d<span class=\"_ _8\"></span>e financi\u00eble conv<span class=\"_ _8\"></span>enanten zal vo<span class=\"_ _8\"></span>ldoen, <span class=\"_ _8\"></span>en deze overtuig<span class=\"_ _8\"></span>ing is verst<span class=\"_ _8\"></span>erkt door de result<span class=\"_ _8\"></span>aten tot op heden i<span class=\"_ _8\"></span>n 2023 en de voortgan<span class=\"_ _8\"></span>g in de </span>verkoop van de M<span class=\"_ _8\"></span>exicaanse act<span class=\"_ _8\"></span>iviteiten<span class=\"ls20 ws47\">. De<span class=\"_ _8\"></span> </span>afronding van dez<span class=\"_ _8\"></span>e verkoop<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">wor</span>dt verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in het tweede k<span class=\"_ _8\"></span>wartaal van 2023 e<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">zal<span class=\"ls0 ws0\"> </span></span>gebruik<span class=\"_ _8\"></span>t worden om de t<span class=\"_ _8\"></span>ermijnlenin<span class=\"_ _8\"></span>g (<span class=\"ff3f\">term loan</span><span class=\"ls0 ws0\">) </span>van 2<span class=\"ls0 ws0\">2</span>0,0 miljoen \u20ac t<span class=\"_ _8\"></span>erug te betalen. Bovend<span class=\"_ _8\"></span>ien is de Groep moment<span class=\"_ _8\"></span>eel in overleg met<span class=\"_ _8\"></span> de banken om de verlengi<span class=\"_ _8\"></span>ng van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> (</span><span class=\"ff3f\">revolving credit facility</span><span class=\"ls0 ws0\">) </span>te bespreken, die m<span class=\"_ _8\"></span>omenteel medio 2024 afl<span class=\"_ _8\"></span>oopt, en zal het<span class=\"_ _8\"></span> in dit kader ook voor<span class=\"_ _8\"></span>waarden bespr<span class=\"_ _8\"></span>eken di<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e </span>voldoen aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de financi\u00eble n<span class=\"_ _8\"></span>oden van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.4.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Winstbelastingen </span>De Groep heef<span class=\"_ _8\"></span>t fiscale v<span class=\"_ _8\"></span>erliezen en<span class=\"_ _8\"></span> andere bel<span class=\"_ _8\"></span>astingskred<span class=\"_ _8\"></span>ieten die ge<span class=\"_ _8\"></span>bruikt kunn<span class=\"_ _8\"></span>en worden om t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare <span class=\"_ _8\"></span>winsten t<span class=\"_ _8\"></span>e verrekene<span class=\"_ _8\"></span>n, voornam<span class=\"_ _8\"></span>elijk in Bel<span class=\"_ _8\"></span>gi\u00eb<span class=\"ls0 ws0\">, </span>Frankrijk en S<span class=\"_ _8\"></span>panje voor een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bedrag va<span class=\"_ _8\"></span>n 544,5 miljoen<span class=\"_ _8\"></span> \u20ac per 31 december 20<span class=\"_ _8\"></span>22 (628,0 mil<span class=\"_ _8\"></span>joen \u20ac op 31 dec<span class=\"_ _8\"></span>ember 2021)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span></span>De Europese Com<span class=\"_ _8\"></span>missie (EC) heef<span class=\"_ _8\"></span>t het Belgisch f<span class=\"_ _8\"></span>iscale regime v<span class=\"_ _8\"></span>an \u201cExcess Pr<span class=\"_ _8\"></span>ofit tax Rulings<span class=\"_ _8\"></span>\u201d (EPR) in vraag <span class=\"_ _8\"></span>gesteld. Volg<span class=\"_ _8\"></span>ens de Commiss<span class=\"_ _8\"></span>ie is dit regime <span class=\"_ _8\"></span>een vorm van ong<span class=\"ws38\">e<span class=\"_ _8\"></span>oorloofde<span class=\"_ _8\"></span> </span>staatssteun.<span class=\"_ _8\"></span> Ontex, meer bep<span class=\"_ _8\"></span>aald haar Belgis<span class=\"_ _8\"></span>che dochtervenn<span class=\"_ _8\"></span>ootschap Ontex B<span class=\"_ _8\"></span>V, had een \u201cExcess Prof<span class=\"_ _8\"></span>it Ruling\u201d voor de jare<span class=\"_ _8\"></span>n 20<span class=\"ws38\">11<span class=\"ls0 ws0\">-</span></span>2015.<span class=\"_ _8\"></span> Ontex heeft beroe<span class=\"_ _8\"></span>p aangetekend<span class=\"_ _8\"></span> tegen de EC beslissing.<span class=\"_ _8\"></span> Het Europees <span class=\"_ _8\"></span>Hof van Just<span class=\"_ _8\"></span>itie heeft<span class=\"_ _8\"></span> op 14 februar<span class=\"_ _8\"></span>i 2019 uitsp<span class=\"_ _8\"></span>raak gedaan <span class=\"_ _8\"></span>over de zaak v<span class=\"_ _8\"></span>an de Belgis<span class=\"_ _8\"></span>che Staat t<span class=\"_ _8\"></span>egen de EC en M<span class=\"_ _8\"></span>agnetrol Int<span class=\"_ _8\"></span>ernational t<span class=\"_ _8\"></span>egen de EC.<span class=\"_ _8\"></span> Het Hof vernietigt de <span class=\"_ _8\"></span>beslissing v<span class=\"_ _8\"></span>an de Commiss<span class=\"_ _8\"></span>ie omdat de Com<span class=\"_ _8\"></span>missie het s<span class=\"_ _8\"></span>ysteem van de E<span class=\"_ _8\"></span>PR ten onrecht<span class=\"_ _8\"></span>e als staatsst<span class=\"_ _8\"></span>eun beschouwt<span class=\"_ _8\"></span>. De Euro<span class=\"_ _8\"></span>pese Commiss<span class=\"_ _8\"></span>ie is tegen de <span class=\"_ _8\"></span>beslissing va<span class=\"_ _8\"></span>n het Gerecht in beroep g<span class=\"_ _8\"></span>egaan bij het<span class=\"_ _8\"></span> Europees Hof van Jus<span class=\"_ _8\"></span>titie en in septem<span class=\"_ _8\"></span>ber 2021 heeft<span class=\"_ _8\"></span> het Hof besloten dat<span class=\"_ _8\"></span> de procedure met bet<span class=\"_ _8\"></span>rekking tot de EP<span class=\"_ _8\"></span>R<span class=\"ls0 ws0\">-</span>besl<span class=\"_ _8\"></span>issing moet worde<span class=\"_ _8\"></span>n heropend voo<span class=\"_ _8\"></span>r het Gerecht va<span class=\"_ _8\"></span>n de EU. Wij volgen di<span class=\"_ _8\"></span>t van dicht<span class=\"_ _8\"></span>bij op.<span class=\"ls0 ws0\"> </span>Verder heeft d<span class=\"_ _8\"></span>e Europese Co<span class=\"_ _8\"></span>mmissie in sep<span class=\"_ _8\"></span>tember 2019 fo<span class=\"_ _8\"></span>rmele onderz<span class=\"_ _8\"></span>oeksprocedur<span class=\"_ _8\"></span>es ten aanzie<span class=\"_ _8\"></span>n van elk indiv<span class=\"_ _8\"></span>idueel EPR,<span class=\"_ _8\"></span> met inbegr<span class=\"_ _8\"></span>ip van deze van O<span class=\"_ _8\"></span>ntex, ingeleid,<span class=\"_ _8\"></span> omdat ze van o<span class=\"_ _8\"></span>ordeel is dat elk EPR<span class=\"_ _8\"></span> illegale s<span class=\"_ _8\"></span>taatssteun t<span class=\"_ _8\"></span>oekent, o<span class=\"_ _8\"></span>ok al doet het<span class=\"_ _8\"></span> EPR<span class=\"ls0 ws0\">-</span>systeem<span class=\"_ _8\"></span> dat niet. De f<span class=\"_ _8\"></span>ormele onder<span class=\"_ _8\"></span>zoeksproc<span class=\"_ _8\"></span>edure ten aa<span class=\"_ _8\"></span>nzien van <span class=\"_ _8\"></span>de EPR van Ont<span class=\"_ _8\"></span>ex is lopende<span class=\"_ _8\"></span> en het is on<span class=\"_ _8\"></span>duidelijk wan<span class=\"_ _8\"></span>neer een finale besl<span class=\"_ _8\"></span>issing moet<span class=\"_ _8\"></span> worden verwacht<span class=\"_ _8\"></span>. Ontex zal het<span class=\"_ _8\"></span> recht hebben om<span class=\"_ _8\"></span> beroep aan te tekenen t<span class=\"_ _8\"></span>egen elke besl<span class=\"_ _8\"></span>issing <span class=\"_ _8\"></span><span class=\"ls17 ws20\">di<span class=\"ls0 ws0\">e <span class=\"_ _8\"></span></span></span>zou concl<span class=\"_ _8\"></span>uderen dat Ontex<span class=\"_ _8\"></span> illegale staat<span class=\"_ _8\"></span>ssteun zou verkr<span class=\"_ _8\"></span>egen hebben. Een d<span class=\"_ _8\"></span>ergelijk beroe<span class=\"_ _8\"></span>p zal een zekere<span class=\"_ _8\"></span> tijd in beslag n<span class=\"_ _8\"></span>emen om geho<span class=\"_ _8\"></span>ord te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex had in zijn belas<span class=\"_ _8\"></span>tingsposit<span class=\"_ _8\"></span>ie ten volle rekening g<span class=\"_ _8\"></span>ehouden met de impac<span class=\"_ _8\"></span>t van het feit dat het<span class=\"_ _8\"></span> beroep van de Commissie dat<span class=\"_ _8\"></span> het EPR<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>systeem onwet<span class=\"_ _8\"></span>tige staatss<span class=\"_ _8\"></span>teun vormt, zou slag<span class=\"_ _8\"></span>en. Aangezien de ui<span class=\"_ _8\"></span>tkomst van beid<span class=\"_ _8\"></span>e procedure<span class=\"_ _8\"></span>s nog niet duid<span class=\"_ _8\"></span>elijk is, zal Ont<span class=\"_ _8\"></span>ex momenteel <span class=\"_ _8\"></span>de betreffende <span class=\"_ _8\"></span>voorziening<span class=\"_ _8\"></span>en nog niet l<span class=\"_ _8\"></span>aten vrijv<span class=\"_ _8\"></span>allen.<span class=\"ls0 ws0\"> </span>De Groep heeft s<span class=\"_ _8\"></span>lechts voor 20,<span class=\"_ _8\"></span>6 miljoen \u20ac aan fisc<span class=\"_ _8\"></span>ale verliezen e<span class=\"_ _8\"></span>n andere belast<span class=\"_ _8\"></span>ingskrediet<span class=\"_ _8\"></span>en opgenom<span class=\"_ _8\"></span>en als uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en van de 544,5 mil<span class=\"_ _8\"></span>joen \u20ac vermeld hi<span class=\"_ _8\"></span>erboven. De waardering va<span class=\"_ _8\"></span>n dit actief is afhank<span class=\"_ _8\"></span>elijk van een aant<span class=\"_ _8\"></span>al belangrijk<span class=\"_ _8\"></span>e beoordelin<span class=\"_ _8\"></span>gen met betrekking t<span class=\"_ _8\"></span>ot toekoms<span class=\"_ _8\"></span>tige waarsc<span class=\"_ _8\"></span>hijnlijke bela<span class=\"_ _8\"></span>stbare winst va<span class=\"_ _8\"></span>n verschillen<span class=\"_ _8\"></span>de dochteronder<span class=\"_ _8\"></span>nemingen va<span class=\"_ _8\"></span>n de Groep die act<span class=\"_ _8\"></span>ief zijn in versc<span class=\"_ _8\"></span>hillende rec<span class=\"_ _8\"></span>htsgebieden.<span class=\"_ _8\"></span> Deze schatting<span class=\"_ _8\"></span>en worden zorgv<span class=\"_ _8\"></span>uldig gemaakt<span class=\"_ _8\"></span> en gebaseer<span class=\"_ _8\"></span>d op de kenni<span class=\"_ _8\"></span>s op dat moment.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep maak<span class=\"_ _8\"></span>t gebruik van signif<span class=\"_ _8\"></span>icante be<span class=\"_ _8\"></span>oordelingen in <span class=\"_ _8\"></span>het bepalen va<span class=\"_ _8\"></span>n onzekerheden ov<span class=\"_ _8\"></span>er fiscale beh<span class=\"_ _8\"></span>andelingen.<span class=\"_ _8\"></span> Gezien de Groep in een co<span class=\"_ _8\"></span>mplexe multin<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span>tionale omgevi<span class=\"_ _8\"></span>ng actief is,<span class=\"_ _8\"></span> oordeelt ze of <span class=\"_ _8\"></span>bepaalde onze<span class=\"_ _8\"></span>kere belastin<span class=\"_ _8\"></span>gvoorzieni<span class=\"_ _8\"></span>ngen moeten opg<span class=\"_ _8\"></span>enomen worde<span class=\"_ _8\"></span>n in de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening (op basis<span class=\"_ _8\"></span> van de vereist<span class=\"_ _8\"></span>en van IFRIC 23)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.4.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Bedrijfscombinaties<span class=\"ls0 ws0\"> </span>Voor bedrijfsc<span class=\"_ _8\"></span>ombinaties di<span class=\"_ _8\"></span>ent de Groep vero<span class=\"_ _8\"></span>nderstelli<span class=\"_ _8\"></span>ngen en inschat<span class=\"_ _8\"></span>tingen te mak<span class=\"_ _8\"></span>en om de toewijzin<span class=\"_ _8\"></span>g van de aankoop<span class=\"_ _8\"></span>prijs van<span class=\"ls0 ws0\"> </span>de over<span class=\"_ _8\"></span>genomen activit<span class=\"_ _8\"></span>eit te kunne<span class=\"_ _8\"></span>n bepalen. Ten<span class=\"_ _8\"></span>einde d<span class=\"ls21 ws129\">it te </span>doen, moet de G<span class=\"_ _8\"></span>roep op overname<span class=\"_ _8\"></span>datum de re\u00ebl<span class=\"_ _8\"></span>e waarde bepa<span class=\"_ _8\"></span>len van de identi<span class=\"_ _8\"></span>ficeerbare<span class=\"_ _8\"></span> verworven act<span class=\"_ _8\"></span>iva en de aang<span class=\"_ _8\"></span>egane verplic<span class=\"_ _8\"></span>htinge<span class=\"_ _8\"></span>n. Deze veronder<span class=\"_ _8\"></span>stellingen<span class=\"_ _8\"></span> en inschattin<span class=\"_ _8\"></span>gen hebben<span class=\"_ _8\"></span> een impact op de be<span class=\"_ _8\"></span>dragen van de act<span class=\"_ _8\"></span>iva en verplicht<span class=\"_ _8\"></span>ingen die worde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>op<span class=\"_ _8\"></span>genomen in de bala<span class=\"_ _8\"></span>ns op overname<span class=\"_ _8\"></span>datum. Bovendi<span class=\"_ _8\"></span>en vereisen de b<span class=\"_ _8\"></span>epaling van de ver<span class=\"_ _8\"></span>wachte gebru<span class=\"_ _8\"></span>iksduur van <span class=\"_ _8\"></span>de verworven mat<span class=\"_ _8\"></span>eri\u00eble vaste act<span class=\"_ _8\"></span>iva, de identific<span class=\"_ _8\"></span>atie van ander<span class=\"_ _8\"></span>e immateri\u00eble a<span class=\"_ _8\"></span>ctiva en de bepalin<span class=\"_ _8\"></span>g van hetzij<span class=\"_ _8\"></span> onbeperkte of beper<span class=\"_ _8\"></span>kte gebruiks<span class=\"_ _8\"></span>duur van<span class=\"ls0 ws0\"> </span>andere imm<span class=\"_ _8\"></span>ateri\u00eble act<span class=\"_ _8\"></span>iva, een aanzienl<span class=\"_ _8\"></span>ijke graad van insc<span class=\"_ _8\"></span>hatting en zal d<span class=\"_ _8\"></span>it een impact hebb<span class=\"_ _8\"></span>en op de winst of<span class=\"_ _8\"></span> verlies van de Groe<span class=\"_ _8\"></span>p.<span class=\"fcd ls0 ws0\"> </span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Personeelsbeloningen  </span>De boekwaard<span class=\"_ _8\"></span>e van de verplicht<span class=\"_ _8\"></span>ingen van de Groep m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot personeelsbel<span class=\"_ _8\"></span>oningen wordt be<span class=\"_ _8\"></span>paald op een act<span class=\"_ _8\"></span>uari\u00eble basis<span class=\"_ _8\"></span> rekening houd<span class=\"_ _8\"></span>ende met bepaald<span class=\"_ _8\"></span>e veronders<span class=\"_ _8\"></span>tellingen. E<span class=\"_ _8\"></span>en van de belangr<span class=\"_ _8\"></span>ijkste toeg<span class=\"_ _8\"></span>epaste veronder<span class=\"_ _8\"></span>stellingen bi<span class=\"_ _8\"></span>j de bepaling v<span class=\"_ _8\"></span>an de nett<span class=\"_ _8\"></span>o kosten van de toe<span class=\"_ _8\"></span>gekende belo<span class=\"_ _8\"></span>ningen is de dis<span class=\"_ _8\"></span>conter<span class=\"_ _8\"></span>ingsvoet. Elk<span class=\"_ _8\"></span>e wijziging v<span class=\"_ _8\"></span>an deze ver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>g zal van invloed zijn o<span class=\"_ _8\"></span>p de boekwaarde v<span class=\"_ _8\"></span>an deze verplicht<span class=\"_ _8\"></span>in<span class=\"ws38\">gen. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is afha<span class=\"_ _8\"></span>nkelijk van de l<span class=\"_ _8\"></span>ooptijd van de b<span class=\"_ _8\"></span>eloning, d.<span class=\"_ _8\"></span>w.z. de gemiddel<span class=\"_ _8\"></span>de looptijd van d<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span>en, gewoge<span class=\"_ _8\"></span>n met de contan<span class=\"_ _8\"></span>te waarde van de kos<span class=\"_ _8\"></span>ten verbond<span class=\"_ _8\"></span>en aan deze overeenk<span class=\"_ _8\"></span>omsten. Volg<span class=\"_ _8\"></span>ens IAS 19 moet de dis<span class=\"_ _8\"></span>conteringsvo<span class=\"_ _8\"></span>et overeenkom<span class=\"_ _8\"></span>en met het marktr<span class=\"_ _8\"></span>endement van bedr<span class=\"_ _8\"></span>ijfsobligat<span class=\"_ _8\"></span>ies van hoge kw<span class=\"_ _8\"></span>aliteit en die een v<span class=\"_ _8\"></span>ergelijkbar<span class=\"_ _8\"></span>e looptijd he<span class=\"_ _8\"></span>bben als deze van de opg<span class=\"_ _8\"></span>enomen beloni<span class=\"_ _8\"></span>ngen en in deze<span class=\"_ _8\"></span>lfde valut<span class=\"_ _8\"></span>a. <span class=\"fcd ls0 ws0\"> </span>7.4.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>Voor de toerek<span class=\"_ _8\"></span>ening van de volum<span class=\"_ _8\"></span>ekortingen (<span class=\"_ _8\"></span>aan klanten en van l<span class=\"_ _8\"></span>everanciers<span class=\"_ _8\"></span>) wordt gebruik g<span class=\"_ _8\"></span>emaakt van <span class=\"ws38\">enige<span class=\"ls0 ws0\"> </span></span>b<span class=\"_ _8\"></span>eoordeli<span class=\"_ _8\"></span>ngen met betrekki<span class=\"_ _8\"></span>ng tot het effec<span class=\"_ _8\"></span>t van commerci\u00ebl<span class=\"_ _8\"></span>e beslissingen d<span class=\"_ _8\"></span>ie de finale te ont<span class=\"_ _8\"></span>vangen of te verk<span class=\"_ _8\"></span>rijgen korti<span class=\"_ _8\"></span>ngen zullen be\u00efn<span class=\"_ _8\"></span>vloeden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Voor verkoop aangehouden groep van activa die wordt afgestoten en b</span></span><span class=\"ws35\">e\u00eb<span class=\"_ _1\"></span>indigde bedrij<span class=\"_ _1\"></span>fsactiviteiten<span class=\"ls0 ws0\"> </span></span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 werd beves<span class=\"_ _8\"></span>tigd, kondi<span class=\"_ _8\"></span>gde de Groep a<span class=\"_ _8\"></span>an dat het desi<span class=\"_ _8\"></span>nves<span class=\"_ _8\"></span>teringsoppor<span class=\"_ _8\"></span>tuniteiten z<span class=\"_ _8\"></span>al nastreven v<span class=\"_ _8\"></span>oor de activi<span class=\"_ _8\"></span>teiten in de \"Emergin<span class=\"_ _8\"></span>g Markets\". <span class=\"ls0 ws0\"> </span>De \"Emergin<span class=\"ls1f ws4f\">g Market<span class=\"_ _8\"></span>s\" worden voor<span class=\"_ _8\"></span>namelijk gedrev<span class=\"_ _8\"></span>en door eigen merk<span class=\"_ _8\"></span>en en omvatten i<span class=\"_ _8\"></span>n hoofdzaak de<span class=\"_ _8\"></span> Centraal<span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-</span>Am<span class=\"_ _8\"></span>erikaanse act<span class=\"_ _8\"></span>iviteiten, als<span class=\"_ _8\"></span>ook die in het<span class=\"_ _8\"></span> Midden<span class=\"ls0 ws0\">-</span>Oosten en Af<span class=\"_ _8\"></span>rika. </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassif<span class=\"_ _8\"></span>iceerd als ee<span class=\"_ _8\"></span>n groep activa die w<span class=\"_ _8\"></span>ordt afgestot<span class=\"_ _8\"></span>en, aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op, en afzonderl<span class=\"_ _8\"></span>ijk gepresenteer<span class=\"_ _8\"></span>d in de balans. <span class=\"ls0 ws0\"> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestoten) gec<span class=\"_ _8\"></span>lassificeer<span class=\"_ _8\"></span>d als aangehoud<span class=\"_ _8\"></span>en voor verkoop wo<span class=\"_ _8\"></span>rden gewaardeer<span class=\"_ _8\"></span>d tegen de laagste waar<span class=\"_ _8\"></span>de van hun vorige boekwaar<span class=\"_ _8\"></span>de en hun re\u00ebl<span class=\"_ _8\"></span>e waarde minus de v<span class=\"_ _8\"></span>erkoopkosten.<span class=\"_ _8\"></span> Elk verschil<span class=\"_ _8\"></span> tussen de boekwaar<span class=\"_ _8\"></span>de en de re\u00eble waarde verm<span class=\"_ _8\"></span>inderd met de ver<span class=\"_ _8\"></span>koopkosten wordt<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en als een bijzonder wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringsverlies<span class=\"_ _8\"></span>. Op <span class=\"_ _8\"></span><span class=\"ls0 ws0\">31 <span class=\"_ _8\"></span></span>decem<span class=\"_ _8\"></span>ber<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws49\">202<span class=\"_ _8\"></span>2 worden de be\u00ebin<span class=\"_ _8\"></span>digde KGE'<span class=\"_ _8\"></span>s (activa aangehou<span class=\"_ _8\"></span>den voor verko<span class=\"_ _8\"></span>op) gewaardeer<span class=\"_ _8\"></span>d tegen hun<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>geschatte<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws49\">re\u00eble waarde vermin<span class=\"_ _8\"></span>derd met de ver<span class=\"_ _8\"></span>koopkosten. D<span class=\"_ _8\"></span>e afschrijving </span>van die activ<span class=\"_ _8\"></span>a wordt stop<span class=\"_ _8\"></span>gezet vanaf h<span class=\"_ _8\"></span>un classif<span class=\"_ _8\"></span>icatie als aa<span class=\"_ _8\"></span>ngehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De geconsolid<span class=\"_ _8\"></span>eerde balans<span class=\"_ _8\"></span>en van voorgaa<span class=\"_ _8\"></span>nde perio<span class=\"_ _8\"></span>des worden ni<span class=\"_ _8\"></span>et herwerkt <span class=\"_ _8\"></span>om de nieuwe <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span>e van een vast a<span class=\"_ _8\"></span>ctief (of groep <span class=\"_ _8\"></span>activa die word<span class=\"_ _8\"></span>t afgestoten) al<span class=\"_ _8\"></span>s aangehoude<span class=\"_ _8\"></span>n voor verkoop w<span class=\"_ _8\"></span>eer te geven.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Act<span class=\"_ _8\"></span>iviteiten <span class=\"_ _1\"></span>in Rusland<span class=\"ls0 ws0\"> </span></span>De Groep volgt de ont<span class=\"_ _8\"></span>wikkelingen in h<span class=\"_ _8\"></span>et conflict tus<span class=\"_ _8\"></span>sen Rusland en Oekra\u00ef<span class=\"_ _8\"></span>ne op de voet, aangezi<span class=\"_ _8\"></span>en dit het verm<span class=\"_ _8\"></span>ogen van Ontex om in dez<span class=\"_ _8\"></span>e regio's te oper<span class=\"_ _8\"></span><span class=\"ws38\">eren<span class=\"ls0 ws0\">, </span></span>v<span class=\"_ _8\"></span>erstoort. O<span class=\"_ _8\"></span>ntex concentreert<span class=\"_ _8\"></span> zich in de eerste plaat<span class=\"_ _8\"></span>s op de veiligheid v<span class=\"_ _8\"></span>an zijn werknemers<span class=\"_ _8\"></span> en de Groep verleent de no<span class=\"_ _8\"></span>dige steun.<span class=\"_ _8\"></span> Ontex heeft verk<span class=\"_ _8\"></span>oop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en m<span class=\"_ _8\"></span>arketingkant<span class=\"_ _8\"></span>oren in Rusland en O<span class=\"_ _8\"></span>ekra\u00efne en een produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">-</span>eenheid in Nog<span class=\"_ _8\"></span>insk, nabij Mos<span class=\"_ _8\"></span>kou. <span class=\"ls0 ws0\"> </span>In 2022 genereerd<span class=\"_ _8\"></span>e de Groep ongeveer<span class=\"_ _8\"></span> 157<span class=\"ls21 ws3b\">,2<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>miljoen \u20ac omzet in Ruslan<span class=\"_ _8\"></span>d. De vaste activa in R<span class=\"_ _8\"></span>usland vertegenw<span class=\"_ _8\"></span>oordigen ongev<span class=\"_ _8\"></span>eer 2<span class=\"ws38\">7,<span class=\"_ _8\"></span><span class=\"ls20 ws14c\">8 milj</span></span>oen \u20ac van de geconsoli<span class=\"_ _8\"></span>deerde vast<span class=\"_ _8\"></span>e activa, waaronder voo<span class=\"_ _8\"></span>rnamelijk mach<span class=\"_ _8\"></span>ines en recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebr<span class=\"_ _8\"></span>uik activa (gele<span class=\"_ _8\"></span>asde producti<span class=\"_ _8\"></span>efaciliteit<span class=\"_ _8\"></span>en). De produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en handelsact<span class=\"_ _8\"></span>iviteiten wor<span class=\"_ _8\"></span>den voortgez<span class=\"_ _8\"></span>et aangezien de Rus<span class=\"_ _8\"></span>sische Ontex<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls20 ws39\">activiteit</span> </span>essenti\u00eble v<span class=\"_ _8\"></span>erzorgingspr<span class=\"_ _8\"></span>oducten levert<span class=\"_ _8\"></span>, maar deze zijn st<span class=\"_ _8\"></span>erk afhankelijk<span class=\"_ _8\"></span> van de leverin<span class=\"_ _8\"></span>g van de nodige <span class=\"_ _8\"></span>grondstoffen <span class=\"_ _8\"></span>en hulpbronn<span class=\"_ _8\"></span>en aan de lokale pr<span class=\"_ _8\"></span>odu<span class=\"ls21 ws3b\">ctiefaciliteit. <span class=\"ls0 ws0\"> </span></span>Vanaf het begi<span class=\"_ _8\"></span>n van de invasi<span class=\"_ _8\"></span>e van Oekra\u00efn<span class=\"_ _8\"></span>e door Rusland<span class=\"_ _8\"></span> heeft Ontex st<span class=\"_ _8\"></span>renge voorwa<span class=\"_ _8\"></span>arden gesteld a<span class=\"_ _8\"></span>an de voortzet<span class=\"_ _8\"></span>ting va<span class=\"_ _8\"></span>n zijn acti<span class=\"_ _8\"></span>viteiten in Rus<span class=\"_ _8\"></span>land, waarond<span class=\"_ _8\"></span>er een invest<span class=\"_ _8\"></span>eringsstop,<span class=\"_ _8\"></span> een stop op de expor<span class=\"_ _8\"></span>t uit Rusland en de aanp<span class=\"_ _8\"></span>assing aan de w<span class=\"_ _8\"></span>ijzigende econ<span class=\"_ _8\"></span>omische sa<span class=\"_ _8\"></span>ncties en verst<span class=\"_ _8\"></span>oringen van d<span class=\"_ _8\"></span>e bevoorradin<span class=\"_ _8\"></span>g. We<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hebbe<span class=\"_ _8\"></span>n ons bedrijfsmod<span class=\"_ _8\"></span>el aangepast<span class=\"_ _8\"></span> om te voldoen aan de veranderen<span class=\"_ _8\"></span>de regelgeving inz<span class=\"_ _8\"></span>ake economisc<span class=\"_ _8\"></span>he sancties. Dit heeft<span class=\"_ _8\"></span> geleid tot de toenem<span class=\"_ _8\"></span>ende autonomi<span class=\"_ _8\"></span>e van de meeste lokale acti<span class=\"_ _8\"></span>vite<span class=\"_ _8\"></span>iten in Rusland binne<span class=\"_ _8\"></span>n een door de groep gedefin<span class=\"_ _8\"></span>ieerd kader, waarbi<span class=\"_ _8\"></span>j de normen van<span class=\"_ _8\"></span> Ontex inzake k<span class=\"_ _8\"></span>waliteit, veili<span class=\"_ _8\"></span>gheid, f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>controles, rap<span class=\"_ _8\"></span>portering en do<span class=\"_ _8\"></span>elstellingen <span class=\"_ _8\"></span>nageleefd ku<span class=\"_ _8\"></span>nnen blijven wor<span class=\"_ _8\"></span>den. <span class=\"ls0 ws0\"> </span>Aangezien de <span class=\"_ _8\"></span>continu\u00eft<span class=\"_ _8\"></span>eit van de acti<span class=\"_ _8\"></span>viteiten en d<span class=\"_ _8\"></span>e bijbehor<span class=\"_ _8\"></span>ende financi<span class=\"_ _8\"></span>\u00eble transac<span class=\"_ _8\"></span>ties, in het<span class=\"_ _8\"></span> kader van de w<span class=\"_ _8\"></span>ijzigende<span class=\"_ _8\"></span> sancties<span class=\"_ _8\"></span>, met enig<span class=\"_ _8\"></span>e onzekerh<span class=\"_ _8\"></span>eid blijft om<span class=\"_ _8\"></span>geven worden,<span class=\"_ _8\"></span> heeft de <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep </span>besloten om ee<span class=\"_ _8\"></span>n deel van de good<span class=\"_ _8\"></span>will die aan de Rus<span class=\"_ _8\"></span>sische act<span class=\"_ _8\"></span>iviteiten is t<span class=\"_ _8\"></span>oegeschreven,<span class=\"_ _8\"></span> af te splitsen en v<span class=\"_ _8\"></span>ervolgens af t<span class=\"_ _8\"></span>e waarderen <span class=\"_ _8\"></span>voor een bedra<span class=\"_ _8\"></span>g van 84,1 miljoen \u20ac (<span class=\"_ _8\"></span>zie toeli<span class=\"_ _8\"></span>chting 7.9.)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>.Alle leningen z<span class=\"_ _8\"></span>ijn uitgedrukt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in \u20ac per 31 dece<span class=\"_ _8\"></span>mber 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 23 juni 2021 herfi<span class=\"_ _8\"></span>nancierde de Gr<span class=\"_ _8\"></span>oep haar gesyn<span class=\"_ _8\"></span>diceerde kr<span class=\"_ _8\"></span>edietfacilite<span class=\"_ _8\"></span>itsoveree<span class=\"_ _8\"></span>nkomst (Gesyndi<span class=\"_ _8\"></span>ceerde <span class=\"_ _8\"></span>Termijnlening A<span class=\"_ _8\"></span>)<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span>voor een bedr<span class=\"_ _8\"></span>ag van 220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span></span>miljoen \u20ac, en een R<span class=\"_ _8\"></span>evolvin<span class=\"_ _8\"></span>g kredietfacilite<span class=\"_ _8\"></span>it (Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws42\">achterge<span class=\"_ _8\"></span>stelde Revolv<span class=\"_ _8\"></span>ing Facilite<span class=\"_ _8\"></span>it B) voor een bedr<span class=\"_ _8\"></span>ag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws42\">van maximaal 250<span class=\"ls21 ws3b\">,0</span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws42\">mil<span class=\"_ _8\"></span>joen \u20ac. Bovend<span class=\"_ _8\"></span>ien heeft zij een Hi<span class=\"_ _8\"></span>gh Yield Bond (<span class=\"_ _8\"></span>Niet</span>-<span class=\"ls1f ws42\">achterg<span class=\"_ _8\"></span>estelde Oblig<span class=\"_ _8\"></span>atie) op 5</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">j<span class=\"_ _8\"></span>aar </span></span>uitgegeven (\u201c<span class=\"_ _8\"></span>Senior Notes\u201d<span class=\"_ _8\"></span>) voor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>een bedrag<span class=\"_ _8\"></span> van 580,0 milj<span class=\"_ _8\"></span>oen \u20ac met een c<span class=\"_ _8\"></span>oupon van 3,5<span class=\"ls0 ws0\">0<span class=\"_ _8\"></span></span>%. De gesyn<span class=\"_ _8\"></span>diceerde term<span class=\"_ _8\"></span>ijnlening A v<span class=\"_ _8\"></span>an 220,0 miljoen <span class=\"_ _8\"></span>\u20ac met vervald<span class=\"_ _8\"></span>ag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>2024 heeft een r<span class=\"_ _8\"></span>entevoet van EURIBOR<span class=\"_ _8\"></span> 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3,9<span class=\"_ _8\"></span>0% (afhank<span class=\"_ _8\"></span>elijk van de lev<span class=\"_ _8\"></span>erage). D<span class=\"_ _8\"></span>e Niet<span class=\"ls0 ws0\">-</span><span class=\"ws38\">achter<span class=\"_ _8\"></span>gestelde<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>Revolving Faci<span class=\"_ _8\"></span>liteit met<span class=\"_ _8\"></span> vervaldag 2024 <span class=\"_ _8\"></span>heeft een r<span class=\"_ _8\"></span>entevoet van E<span class=\"_ _8\"></span>URIBOR 3 maanden plus een m<span class=\"_ _8\"></span>arge van 3,<span class=\"_ _8\"></span>60% (afhankelij<span class=\"_ _8\"></span>k van de lever<span class=\"_ _8\"></span>age), en werd opg<span class=\"_ _8\"></span>enomen voor ee<span class=\"_ _8\"></span>n bedrag van 115,<span class=\"_ _8\"></span>0 miljoen \u20ac.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 29 juli 2015 werd een v<span class=\"_ _8\"></span>olledig indekk<span class=\"_ _8\"></span>ingsprogr<span class=\"_ _8\"></span>amma (<span class=\"ls0 ws0\">\u201c</span>total ret<span class=\"_ _8\"></span>urn swap<span class=\"ls0 ws0\">\u201d</span>) ge\u00efmplem<span class=\"_ _8\"></span>enteerd voor de <span class=\"_ _8\"></span>op aandelen gebas<span class=\"_ _8\"></span>eerde<span class=\"ls0 ws0\"> </span>bet<span class=\"_ _8\"></span>alingen (LT<span class=\"_ _8\"></span>IP). Voor meer infor<span class=\"_ _8\"></span>matie, zie toelicht<span class=\"_ _8\"></span>ing 7.5.6<span class=\"ls0 ws0\">. </span>en 7.28.<span class=\"fc11 ls0 ws0\"> </span><span class=\"ls20 ws39\">Dit <span class=\"ls0 ws0\">indekkingsprogramma </span></span>wer<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span>ges<span class=\"_ _8\"></span>topt.<span class=\"fc11 ls0 ws0\"> <span class=\"fcb\"> </span></span></span>De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)7.17.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Overige informatie <span class=\"ls0 ws0\"> </span></span>Serenity Spa b<span class=\"_ _8\"></span>eschikt over kr<span class=\"_ _8\"></span>edietlijnen v<span class=\"_ _8\"></span>oor een totaa<span class=\"_ _8\"></span>l van 62,0 miljoen <span class=\"_ _8\"></span>\u20ac, waarvan 19,5 <span class=\"_ _8\"></span>miljoen \u20ac is ge<span class=\"_ _8\"></span>bruikt door mi<span class=\"_ _8\"></span>ddel van uitgi<span class=\"_ _8\"></span>fte van externe ba<span class=\"_ _8\"></span>nkgaranties:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">30,0 miljoen \u20ac <span class=\"_ _8\"></span>van UniCredit<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">25,0 miljoen \u20ac <span class=\"_ _8\"></span>van UBI</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">7,0 miljoen \u20ac v<span class=\"_ _8\"></span>an BNL</span> </span>Een <span class=\"ws3e\">kredietli<span class=\"_ _8\"></span>jn van 1,0 mil<span class=\"_ _8\"></span>joen AUD werd toe<span class=\"_ _8\"></span>gekend aan Ont<span class=\"_ _8\"></span>ex Manufacturin<span class=\"_ _8\"></span>g Pty Ltd door Comm<span class=\"_ _8\"></span>onwealth Bank<span class=\"_ _8\"></span> Australia, wa<span class=\"_ _8\"></span>arvan 0,4 milj<span class=\"_ _8\"></span>oen AUD werd gebr<span class=\"_ _8\"></span>uikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor Ontex BV is<span class=\"_ _8\"></span> er een door BNL uitg<span class=\"_ _8\"></span>egeven bank<span class=\"_ _8\"></span>garantie van 2,5 m<span class=\"_ _8\"></span>iljoen \u20ac ten voor<span class=\"_ _8\"></span>dele van het It<span class=\"_ _8\"></span>aliaanse dou<span class=\"_ _8\"></span>aneagentsch<span class=\"_ _8\"></span>ap per 31 december<span class=\"_ _8\"></span> 2022.8. <span class=\"_ _0\"></span><span class=\"ls4b\">SAM<span class=\"_ _8\"></span>ENVATTING S<span class=\"_ _8\"></span>TATUTA<span class=\"_ _8\"></span>IRE </span> <span class=\"ls4a ws135\">ENKELVOUDIGE <span class=\"ls16 ws1e\">JAARRE<span class=\"_ _1\"></span>KENING<span class=\"ls0 ws0\"> </span></span></span>8.1.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws33\">STATUTAIRE<span class=\"_ _1\"></span> BALANS NA WINS<span class=\"_ _1\"></span>TDELING<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 ACTIVA 3.031,3  3.225,0  VASTE ACTIVA 2.699,5  2.824,1  Oprichtingskosten - 0,1  Immateri\u00eble vaste activa 14,3  15,7  Materi\u00eble vaste activa 0,6  0,9  Financi\u00eble vaste acti<span class=\"_ _8\"></span>va<span class=\"ws0\"> </span>2.684,6  2.807,5  Verbonden ondernemingen<span class=\"ws0\"> </span>1.687,1  1.908,0  Vorderingen op meer dan \u00e9\u00e9n ja<span class=\"_ _8\"></span>ar 997,4  899,4  Andere financi\u00eble vaste activ<span class=\"_ _8\"></span>a 0,1  0,1  VLOTTENDE ACTIVA 331,8  400,9  Vorderingen op ten hoogste \u00e9\u00e9n j<span class=\"_ _8\"></span>aar 183,8  221,6  Eigen aandelen 7,9  9,7  Liquide middelen 110,0  153,2  Overlopende rekeningen<span class=\"ws0\"> </span>30,2  16,4  in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021  <span class=\"ls47 ws138\">PASSIVA</span> 3.031,3  3.225,0  EIGEN VERMOGEN<span class=\"ls0 ws0\"> </span>1.659,0  1.904,0  Kapitaal 823,6  823,6  Uitgiftepremies 412,7  412,7  Reserves 265,6  267,3  Overgedragen winst/(verlies)<span class=\"ws0\"> </span>157,2  400,4  VOORZIENINGEN EN UITGESTE<span class=\"_ _8\"></span>LDE BELASTINGEN 6,1  5,0  SCHULDEN 1.366,2  1.316,0  Schulden op meer dan \u00e9\u00e9n jaar<span class=\"_ _8\"></span> 800,0  830,0  Financi\u00eble schulden 800,0  830,0  Schulden op ten hoogste \u00e9\u00e9n jaar<span class=\"_ _8\"></span> 555,1  475,2  Financi\u00eble schulden 307,1  173,0  Handelsschulden 14,9  11,5  Schulden met betrekking tot bel<span class=\"_ _8\"></span>astingen, bezoldigingen en s<span class=\"_ _8\"></span>ociale lasten 3,6  3,4  Overige schulden 229,5  287,3  Overlopende rekeningen<span class=\"ws0\"> </span>11,1  10,9  8.2.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws33\">STATUTAIRE<span class=\"_ _1\"></span> RESULTATE<span class=\"_ _1\"></span>NREKENING<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Bedrijfsopbrengsten 24,6  45,6  Bedrijfskosten  (61,9)  (64,5) Bedrijfsverlies  (37,3)  (18,9) Financieel resultaat  (205,7)  (0,8) Winst/(Verli<span class=\"_ _8\"></span>es) voor de per<span class=\"_ _8\"></span>iode v\u00f3\u00f3r b<span class=\"_ _8\"></span>elastingen<span class=\"ls0 ws0\"> </span> (243,0)  (19,7) Belastingen op het resultaat<span class=\"_ _8\"></span>  (2,0)  (0,1) Winst/(Verli<span class=\"_ _8\"></span>es) voor de per<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\"> </span> (245,0)  (19,7) 8.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws26\">UITTREKSEL<span class=\"_ _1\"></span> UIT DE ENKELV<span class=\"_ _1\"></span>OUDIGE (NIE<span class=\"_ _1\"></span>T<span class=\"ls0 ws0\">-<span class=\"ls1b ws27\">GECONSOLIDEERDE) JAARREK<span class=\"_ _8\"></span>ENING VAN ONTEX GROUP NV, OPGEST<span class=\"_ _8\"></span>ELD VOLGENS BELGISCHE </span></span></span></span>BOEKHOUDNOR<span class=\"_ _8\"></span>MEN<span class=\"ls0 ws0\"> </span>De voorgaande inf<span class=\"_ _8\"></span>ormatie wer<span class=\"_ _8\"></span>d gehaald uit<span class=\"_ _8\"></span> de enkelvoud<span class=\"_ _8\"></span>ige jaarrek<span class=\"_ _8\"></span>ening volgens<span class=\"_ _8\"></span> Belgische boek<span class=\"_ _8\"></span>houdnormen v<span class=\"_ _8\"></span>an Ontex Group<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>NV en wordt opgenom<span class=\"_ _8\"></span>en zoals vereist<span class=\"_ _8\"></span> door artik<span class=\"_ _8\"></span>el 3:17 van het Wetboek van Venn<span class=\"_ _8\"></span>ootschappen en Ver<span class=\"_ _8\"></span>enigingen. De v<span class=\"_ _8\"></span>olledige<span class=\"ls0 ws0\"> </span>enk<span class=\"_ _8\"></span>elvoudige ja<span class=\"_ _8\"></span>arrekening zal s<span class=\"_ _8\"></span>amen met het jaarr<span class=\"_ _8\"></span>apport van de Raad van B<span class=\"_ _8\"></span>estuur en met het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"ws39\">verslag van de commissaris </span></span>aan de Algeme<span class=\"_ _8\"></span>ne Vergadering <span class=\"ws38\">en <span class=\"_ _8\"></span></span>a<span class=\"_ _8\"></span>an de Nation<span class=\"_ _8\"></span>ale Bank van Bel<span class=\"_ _8\"></span>gi\u00eb<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>worden ov<span class=\"_ _8\"></span>ergemaakt binn<span class=\"_ _8\"></span>en de wettelij<span class=\"_ _8\"></span>ke termijn.<span class=\"_ _8\"></span> Deze<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>document<span class=\"_ _8\"></span>en zijn ook op aa<span class=\"_ _8\"></span>nvraag besch<span class=\"_ _8\"></span>ikbaar bij O<span class=\"_ _8\"></span>ntex Group NV, Korte Kep<span class=\"_ _8\"></span>pestraat<span class=\"ls0 ws0\"> </span>21, 9<span class=\"_ _8\"></span>320 Aalst (Erem<span class=\"_ _8\"></span>bodegem).<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>Het statutair<span class=\"_ _8\"></span>e verslag van de commis<span class=\"_ _8\"></span>saris is \u2018zonder v<span class=\"_ _8\"></span>oorbehoud\u2019 en beves<span class=\"_ _8\"></span>tigt dat de enkelvo<span class=\"_ _8\"></span>udige jaarrek<span class=\"_ _8\"></span>ening van Ontex Gr<span class=\"_ _8\"></span>ou<span class=\"ls0 ws0\">p </span>NV die is opgest<span class=\"_ _8\"></span>eld volgens de Belgisc<span class=\"_ _8\"></span>he boekhoud<span class=\"_ _8\"></span>normen<span class=\"_ _8\"></span> voor het jaar ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 20<span class=\"ls0 ws0\">22 <span class=\"_ _8\"></span></span>een getrouw bee<span class=\"_ _8\"></span>ld<span class=\"ls0 ws0\"> </span>geeft<span class=\"_ _8\"></span> van de financi\u00eble <span class=\"_ _8\"></span>positie en de res<span class=\"_ _8\"></span>ultaten van O<span class=\"_ _8\"></span>ntex Group NV in over<span class=\"_ _8\"></span>eenstemmi<span class=\"_ _8\"></span>ng met de wetteli<span class=\"_ _8\"></span>jke en regelgev<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>verordening<span class=\"_ _8\"></span>en in Belgi\u00eb.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__111-1": {
   "value": "7.2.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">ALTERNATIEVE PERFOR<span class=\"_ _8\"></span>MANTIE</span>-<span class=\"ls1a ws2f\">INDICATOREN</span> </span>Alternatiev<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">-</span>indicat<span class=\"_ _8\"></span>oren (niet<span class=\"ls0 ws0\">-</span>IF<span class=\"_ _8\"></span>RS maatstave<span class=\"_ _8\"></span>n) worden opg<span class=\"_ _8\"></span>enomen in de fina<span class=\"_ _8\"></span>nci\u00eble rappo<span class=\"_ _8\"></span>rtering omdat h<span class=\"_ _8\"></span>et manageme<span class=\"_ _8\"></span>nt ervan overtu<span class=\"_ _8\"></span>igd is dat dez<span class=\"_ _8\"></span>e veel gebruik<span class=\"_ _8\"></span>t worden door bepaalde inves<span class=\"_ _8\"></span>teerders, beurs<span class=\"_ _8\"></span>analisten en a<span class=\"_ _8\"></span>ndere belangh<span class=\"_ _8\"></span>ebbenden als bij<span class=\"_ _8\"></span>komende maats<span class=\"_ _8\"></span>taf voor het beoord<span class=\"_ _8\"></span>elen van prestat<span class=\"_ _8\"></span>ies en liquiditei<span class=\"_ _8\"></span>t. De alternatiev<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie<span class=\"ls0 ws0\">-</span>indicato<span class=\"_ _8\"></span>ren kunnen in sommige ge<span class=\"_ _8\"></span>vallen niet v<span class=\"_ _8\"></span>ergelijkba<span class=\"_ _8\"></span>ar zijn met<span class=\"_ _8\"></span> gelijkaard<span class=\"_ _8\"></span>ig genoemde i<span class=\"_ _8\"></span>ndicatoren van <span class=\"_ _8\"></span>andere onder<span class=\"_ _8\"></span>nemingen <span class=\"_ _8\"></span>en hebben hun b<span class=\"_ _8\"></span>eperkingen <span class=\"_ _8\"></span>als analytis<span class=\"_ _8\"></span>ch instrum<span class=\"_ _8\"></span>ent. Ze<span class=\"ls0 ws0\"> </span>mogen niet <span class=\"_ _8\"></span>afzonderlijk<span class=\"_ _8\"></span> beschouwd wo<span class=\"_ _8\"></span>rden of ter verv<span class=\"_ _8\"></span>anging van de ana<span class=\"_ _8\"></span>lyse van onze oper<span class=\"_ _8\"></span>ationele res<span class=\"_ _8\"></span>ultaten, onz<span class=\"_ _8\"></span>e performant<span class=\"_ _8\"></span>ie of onze liqui<span class=\"_ _8\"></span>diteit onder I<span class=\"_ _8\"></span>FR<span class=\"ls0 ws0\">S. </span>7.2.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA aanpassingen<span class=\"ls0 ws0\"> </span></span>De componenten di<span class=\"_ _8\"></span>e opgenomen zi<span class=\"_ _8\"></span>jn onder de rubriek<span class=\"_ _8\"></span> EBITD<span class=\"_ _8\"></span>A aanpassingen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn deze com<span class=\"_ _8\"></span>ponenten die door het<span class=\"_ _8\"></span> management nie<span class=\"_ _8\"></span>t beschouwd wor<span class=\"_ _8\"></span>den als verbonden aa<span class=\"_ _8\"></span>n de transacti<span class=\"_ _8\"></span>es, projecten en aanp<span class=\"_ _8\"></span>assingen van de w<span class=\"_ _8\"></span>aarde van activa e<span class=\"_ _8\"></span>n passiva binnen het<span class=\"_ _8\"></span> kader van de gewon<span class=\"_ _8\"></span>e bedrijfsactivi<span class=\"_ _8\"></span>teiten van de Gr<span class=\"_ _8\"></span>oep. Deze opbrengst<span class=\"_ _8\"></span>en en kosten wor<span class=\"_ _8\"></span>de<span class=\"wsc2\">n afzonderli<span class=\"_ _8\"></span>jk </span>gepresenteer<span class=\"_ _8\"></span>d omdat ze be<span class=\"_ _8\"></span>langrijk z<span class=\"_ _8\"></span>ijn voor e<span class=\"_ _8\"></span>en goed begri<span class=\"_ _8\"></span>p door de gebr<span class=\"_ _8\"></span>uikers van<span class=\"_ _8\"></span> de geconsolid<span class=\"_ _8\"></span>eerde jaarrek<span class=\"_ _8\"></span>ening v<span class=\"_ _8\"></span>an de \u201cnorm<span class=\"_ _8\"></span>ale\u201d prest<span class=\"_ _8\"></span>aties van de Gr<span class=\"_ _8\"></span>oep vanwege hu<span class=\"_ _8\"></span>n omvang of <span class=\"_ _8\"></span>aard<span class=\"ls0 ws0\">. </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">EBITDA aanpas<span class=\"_ _8\"></span>singen</span></span> <span class=\"ls1f ws3e\">he<span class=\"_ _8\"></span>bben betrekk<span class=\"_ _8\"></span>ing op:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Kosten verbon<span class=\"_ _8\"></span>den aan overnam<span class=\"_ _8\"></span>es;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Wijzigingen i<span class=\"_ _8\"></span>n de waarderin<span class=\"_ _8\"></span>g van de voorwa<span class=\"_ _8\"></span>ardelijke ver<span class=\"_ _8\"></span>goedingen in het<span class=\"_ _8\"></span> kader van bedr<span class=\"_ _8\"></span>ijfscombinat<span class=\"_ _8\"></span>ies<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Wijzigin<span class=\"ls1f ws149\">gen in de gr<span class=\"_ _8\"></span>oepsstruct<span class=\"_ _8\"></span>uur, kosten met<span class=\"_ _8\"></span> betrekking tot her<span class=\"_ _8\"></span>structurerin<span class=\"_ _8\"></span>g van de activitei<span class=\"_ _8\"></span>ten, met inbegr<span class=\"_ _8\"></span>ip van kosten<span class=\"_ _8\"></span></span></span> <span class=\"_ _31\"> </span><span class=\"ls1f ws149\">die betrekking hebben op de veref<span class=\"_ _8\"></span>fening van </span></span>dochteronder<span class=\"_ _8\"></span>nemingen en de<span class=\"_ _8\"></span> sluiting, openi<span class=\"_ _8\"></span>ng of verplaats<span class=\"_ _8\"></span>ing van fabriek<span class=\"_ _8\"></span>en;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Bijzondere wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringen op activ<span class=\"_ _8\"></span>a en significa<span class=\"_ _8\"></span>nte geschil<span class=\"_ _8\"></span>len</span>. </span>EBITDA <span class=\"_ _8\"></span><span class=\"ls1f ws50\">aanpassingen van de<span class=\"_ _8\"></span> Groep voor de boekjaren af<span class=\"_ _8\"></span>gesloten op 31 decem<span class=\"_ _8\"></span>ber bestaan uit v<span class=\"_ _8\"></span>olgende compone<span class=\"_ _8\"></span>nten in de gecons<span class=\"_ _8\"></span>olideerde res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng en kunn<span class=\"_ _8\"></span>en gereconcil<span class=\"_ _8\"></span>ieerd </span>worden in toeli<span class=\"_ _8\"></span>chting 7.24<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan wi<span class=\"_ _8\"></span>jzigingen in <span class=\"_ _8\"></span>de groepsstruc<span class=\"_ _8\"></span>tuur</span><span class=\"ls21\">; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.2.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA en aangepaste EBITDA<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd al<span class=\"_ _8\"></span>s netto result<span class=\"_ _8\"></span>aat v\u00f3\u00f3r aftr<span class=\"_ _8\"></span>ek van netto financ<span class=\"_ _8\"></span>i\u00eble kosten, wi<span class=\"_ _8\"></span>nstbelasting<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"ls17 ws20\">en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">afschrijvi<span class=\"_ _8\"></span>ngen<span class=\"ws4f\">. Aangepas<span class=\"_ _8\"></span>te EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd a<span class=\"_ _8\"></span>ls EBITDA behalv<span class=\"_ _8\"></span>e EBITDA<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span>aanpassingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws3e\">De aansluit<span class=\"_ _8\"></span>ing van de <span class=\"ls0 ws39\">EBITDA en </span>de aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> EBITDA </span>van de Gr<span class=\"_ _8\"></span>oep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber is als vol<span class=\"_ _8\"></span>gt<span class=\"ls0 ws0\">: </span></span>Boekjaar 2022 2021 Voortgezette Be\u00ebindigde Voortgezette Be\u00ebindigde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Totaal Groep Totaal Groep activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.672,2  792,3  2.464,5  1.408,7  617,7 2.026,4 Bedrijfsresultaat (69,4) (90,9) (160,3) 30,9  (31,1) (0,2) Afschrijvingen (70,4) -  (70,4) (65,7)  (22,0) (87,7) EBITDA   1,0  (90,9)  (89,9)  96,6  (9,1) 87,5 EBITDA aanpassingen 103,0  122,6  225,6  59,7  25,1 84,7 Aangepaste <span class=\"ls0 ws0\">EBI<span class=\"_ _8\"></span>TDA </span>104,0  31,7  135,7  156,3  15,9 172,2 Aangepaste EBITDA marge<span class=\"_ _8\"></span> 6,2% 4,0% 5,5% 11,1% 2,6% 8,5% 7.2.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Netto financi\u00eble schuld/LTM <span class=\"_ _1\"></span>Aangepaste EBITDA r<span class=\"_ _1\"></span>atio (Leverage)<span class=\"ls0 ws0\"> </span></span>Netto financi\u00ebl<span class=\"_ _8\"></span>e schuld wordt<span class=\"_ _8\"></span> berekend doo<span class=\"_ _8\"></span>r de korte termijn<span class=\"ls0 ws0\">- <span class=\"_ _11\"> </span></span>en lange t<span class=\"_ _8\"></span>ermijnschuld <span class=\"_ _8\"></span>op te tellen en de geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalent<span class=\"_ _8\"></span>en af te trekken<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span></span>LTM aange<span class=\"_ _8\"></span>paste EBIT<span class=\"_ _8\"></span>DA wordt gedefinieer<span class=\"_ _8\"></span>d als EBITDA behal<span class=\"_ _8\"></span>ve EBITDA<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>aanp<span class=\"_ _8\"></span>assingen voor<span class=\"_ _8\"></span> de laatste twaalf m<span class=\"_ _8\"></span>aanden (LTM).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>Voor de boekjar<span class=\"_ _8\"></span>en afgesloten o<span class=\"_ _8\"></span>p 31 december, zij<span class=\"_ _8\"></span>n de LTM aangep<span class=\"_ _8\"></span>aste EBITDA<span class=\"_ _8\"></span> en de aangepaste E<span class=\"_ _8\"></span>BITDA gelijk a<span class=\"_ _8\"></span>an elkaar. De net<span class=\"_ _8\"></span>to financi\u00eble s<span class=\"_ _8\"></span>chuld/LTM <span class=\"ws38\">Aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> </span></span>EBI<span class=\"_ _8\"></span>TDA ratio van d<span class=\"_ _8\"></span>e Groep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Voortgezette in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Be\u00ebindigde activiteiten <span class=\"_ _3d\"> </span>Totaal Groep Totaal Groep activiteiten Langlopende rentedragende leningen<span class=\"_ _8\"></span> 891,7 16,8  908,5  885,2 Kortlopende rentedragende leningen<span class=\"_ _8\"></span> 145,4 22,2  167,6  87,0 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten (149,1) (59,7) (208,7) (246,7) Netto <span class=\"ls32 wse3\">Financi\u00ebl<span class=\"_ _8\"></span>e</span> <span class=\"ls32 wse3\">Schuldposi<span class=\"_ _8\"></span>tie</span>  888,1 (20,7) 867,4  725,5 LTM aangepaste EBITDA 104,0  <span class=\"fc3 sc0\"> </span>31,7 135,7 172,2 Leverage ratio 6,4  4,2 7.2.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Vrije kasstroom<span class=\"ls0 ws0\"> </span></span>De Vrije Kasstroom<span class=\"_ _8\"></span> wordt gedefinieer<span class=\"_ _8\"></span>d als de nettokass<span class=\"_ _8\"></span>troom uit operat<span class=\"_ _8\"></span>ionele activit<span class=\"_ _8\"></span>eiten (zoals gepr<span class=\"_ _8\"></span>esenteerd i<span class=\"_ _8\"></span>n het geconsolid<span class=\"_ _8\"></span>eerde kasstroom<span class=\"_ _8\"></span>overzicht, d.<span class=\"_ _8\"></span>i. met inbegri<span class=\"_ _8\"></span>p van de betaald<span class=\"_ _8\"></span>e winstbelasti<span class=\"_ _8\"></span>ngen) minus <span class=\"_ _8\"></span>investerings<span class=\"_ _8\"></span>uitgaven (<span class=\"_ _8\"></span>waarbij de i<span class=\"_ _8\"></span>nvesteringsu<span class=\"_ _8\"></span>itgaven ge<span class=\"_ _8\"></span>definieerd w<span class=\"_ _8\"></span>orden als aank<span class=\"_ _8\"></span>open van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te activa en<span class=\"_ _8\"></span> immateri\u00ebl<span class=\"_ _8\"></span>e activa), minus<span class=\"_ _8\"></span> terugbetal<span class=\"_ _8\"></span>ing van<span class=\"_ _8\"></span> de leaseverpl<span class=\"_ _8\"></span>ichtingen e<span class=\"_ _8\"></span>n met inbegrip va<span class=\"_ _8\"></span>n de kasstroom (<span class=\"_ _8\"></span>gebruikt in)<span class=\"_ _8\"></span>/uit verkoop van m<span class=\"_ _8\"></span>ateri\u00eble vas<span class=\"_ _8\"></span>te en immateri\u00ebl<span class=\"_ _8\"></span>e activa<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>De kasstroom <span class=\"_ _8\"></span>van de Groep voor<span class=\"_ _8\"></span> de jaren eindi<span class=\"_ _8\"></span>gend op 31 de<span class=\"ls0 ws39\">cember is als volgt<span class=\"ls21 ws3b\">: </span><span class=\"ws0\"> </span></span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bedrijfsresultaat (69,4) 30,9  Afschrijvingen 70,4  65,7  EBITDA   1,0  96,6  EBITDA uit be\u00ebindigde activiteit<span class=\"_ _8\"></span>en (90,9)  (9,1)  Niet-monetaire elementen en elementen v<span class=\"_ _8\"></span>erbonden aan inves<span class=\"_ _8\"></span>terings- en financieringsactiv<span class=\"_ _8\"></span>iteiten 182,8  54,0  Wijzigingen <span class=\"ls33 wse4\">in</span> werkkapitaal  Voorraden (11,3) (39,2) Handelsvorderingen, vooruitbetaal<span class=\"_ _8\"></span>de kosten en overige vorderingen<span class=\"_ _8\"></span> (46,9) (1,4) Handelsschulden, toegerekende k<span class=\"_ _8\"></span>osten en overige schul<span class=\"_ _8\"></span>den 12,6  56,4  Kortlopende verplichtingen m.b.t. personeel<span class=\"_ _8\"></span>sbeloningen 5,8  (6,4) Nettokasstroom uit bedrijfsactiviteite<span class=\"_ _8\"></span>n 53,2  150,9  Betaalde winstbelastingen (24,9) (20,6) Nettokasstroom uit operationel<span class=\"_ _8\"></span>e activiteiten 28,3  130,3  Investeringsuitgaven (62,4) (56,5) Opbrengsten uit de verkoop van <span class=\"_ _8\"></span>materi\u00eble vaste en immateri\u00eble activ<span class=\"_ _8\"></span>a 4,6  1,9  Terugbetaling van leaseverpli<span class=\"_ _8\"></span>chtingen  (25,0)  (22,7) Vrije Kasstroom  (54,4) 52,9  *<span class=\"ff39 fs34\"> <span class=\"ff3a\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de class<span class=\"_ _8\"></span>ificatie van de \u2018Emerging Markets\u2019 al<span class=\"_ _8\"></span>s be\u00ebindigde bedrijfsactiviteit<span class=\"_ _8\"></span></span></span> 7.2.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Aangepaste gewone winst en aa<span class=\"_ _1\"></span>ngepaste gewone<span class=\"_ _1\"></span> winst per aandeel<span class=\"ls0 ws0\"> </span></span>Aangepaste<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">gewon<span class=\"_ _8\"></span>e winst wordt gedef<span class=\"_ _8\"></span>inieerd als w<span class=\"_ _8\"></span>inst voor de per<span class=\"_ _8\"></span>iode </span>behalve<span class=\"ls0 ws0\"> <span class=\"ws14a\">EBITDA aanpassingen</span> </span><span class=\"ws3f\">en belast<span class=\"_ _8\"></span>ingseffect op E<span class=\"_ _8\"></span>BITDA aanpass<span class=\"_ _8\"></span>ingen, toewijs<span class=\"_ _8\"></span>baar aan de aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span> van </span>de Groep. <span class=\"ws38\">Aan<span class=\"_ _8\"></span>gepaste<span class=\"ls0 ws0\"> </span></span>gewon<span class=\"_ _8\"></span>e winst per aan<span class=\"_ _8\"></span>deel is <span class=\"ws38\">aangep<span class=\"_ _8\"></span>aste<span class=\"ls0 ws0\"> </span></span>gewone w<span class=\"_ _8\"></span>inst gedeeld do<span class=\"_ _8\"></span>or het gewoge<span class=\"_ _8\"></span>n gemiddeld aant<span class=\"_ _8\"></span>al gewone aand<span class=\"_ _8\"></span>elen<span class=\"ls0 ws0\">. </span>De aangepaste<span class=\"_ _8\"></span> <span class=\"ws38\">gewone </span>winst<span class=\"_ _8\"></span> per aandeel voor<span class=\"_ _8\"></span> de perioden ein<span class=\"_ _8\"></span>digend op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>16 \u2018Winst per<span class=\"_ _8\"></span> Aandeel\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.2.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Werkkapitaal<span class=\"ls0 ws0\"> </span>De component<span class=\"_ _8\"></span>en van ons w<span class=\"_ _8\"></span>erkkapitaal z<span class=\"_ _8\"></span>ijn de voorr<span class=\"_ _8\"></span>aden plus<span class=\"_ _8\"></span> de handels<span class=\"_ _8\"></span>vorderingen, v<span class=\"_ _8\"></span>ooruitbeta<span class=\"_ _8\"></span>alde kost<span class=\"_ _8\"></span>en en overige v<span class=\"_ _8\"></span>orderinge<span class=\"_ _8\"></span>n plus handels<span class=\"_ _8\"></span>schulden, to<span class=\"_ _8\"></span>egerekende k<span class=\"_ _8\"></span>osten en ov<span class=\"_ _8\"></span>erige<span class=\"ls0 ws0\"> </span>schulden<span class=\"ls0 ws0\">. </span>31 december 2022 <span class=\"_ _f4\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Voorraden 264,3  358,7  Handelsvorderingen 191,8  269,8  Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen 36,8  69,2  Langlopende vorderingen 0,3  3,5  Handelsschulden (405,3) (532,6) Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden (22,6) (39,0) Totaal Werkkapitaal<span class=\"ws0\"> </span>65,4  129,6  7.2.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Alternatieve <span class=\"ls0 ws0\">performantie-<span class=\"ws28\">indicatoren <span class=\"_ _1\"></span>opgenomen in de persberichten en andere geregl<span class=\"_ _1\"></span>ementeerde informatie<span class=\"ws0\"> </span></span></span>Omzet op vergeli<span class=\"_ _1\"></span>jkbare basis (LFL)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Omzet op verg<span class=\"_ _8\"></span>elijkbare bas<span class=\"_ _8\"></span>is of LFL (Lik<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span><span class=\"ws38\">for<span class=\"ls0 ws0\">-</span></span>like) w<span class=\"_ _8\"></span>ordt gedef<span class=\"_ _8\"></span>inieerd als d<span class=\"_ _8\"></span>e omzet aan cons<span class=\"_ _8\"></span>tante wiss<span class=\"_ _8\"></span>elkoers exclus<span class=\"_ _8\"></span>ief wij<span class=\"_ _8\"></span>zigingen in<span class=\"_ _8\"></span> de consolidat<span class=\"_ _8\"></span>iekring of<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>exclu<span class=\"_ _8\"></span>sief wijzig<span class=\"_ _8\"></span>ingen door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>f</span><span class=\"ws38\">usies </span>en <span class=\"ls0 ws0\">a</span>cquisities<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>2021 2022 LFL Forex<span class=\"ls0 ws0\"> </span>2022 Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal <span class=\"ls48 ws13b\">Groep</span> Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal Groep in miljoen \u20ac<span class=\"ls0 ws0\"> </span>activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.408,7 617,7 2.026,4  1.622,7 748,9 2.371,6  49,5 43,4 92,9  1.672,2 792,3 2.464,5  Aangepaste EBITDA marge<span class=\"ws0\"> </span>De <span class=\"ws3e\">aangepaste<span class=\"_ _8\"></span> EBITDA<span class=\"ls0 ws0\"> </span>mar<span class=\"_ _8\"></span>ge is de aangepast<span class=\"_ _8\"></span>e EBITDA gedeeld <span class=\"_ _8\"></span>door de omzet<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>7.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws28\">KAPITAALBEHE<span class=\"_ _1\"></span>ER <span class=\"ls0 ws0\"> </span></span></span>De doelstellin<span class=\"_ _8\"></span>gen van de Groep met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> het beheren van kapit<span class=\"_ _8\"></span>aal zijn er op gericht<span class=\"_ _8\"></span> om de continu\u00ef<span class=\"_ _8\"></span>teit van het bedrijf t<span class=\"_ _8\"></span>e garanderen met als<span class=\"_ _8\"></span> doel de creatie van aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span>waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep bewaakt het<span class=\"_ _8\"></span> kapitaal op basis va<span class=\"_ _8\"></span>n de netto financi\u00ebl<span class=\"_ _8\"></span>e schuldposi<span class=\"_ _8\"></span>tie en haar leverage.<span class=\"_ _8\"></span> De netto financi\u00eb<span class=\"_ _8\"></span>le schuldposi<span class=\"_ _8\"></span>tie van de Groep wor<span class=\"_ _8\"></span>dt berekend door al<span class=\"_ _8\"></span>le kortlopend<span class=\"_ _8\"></span>e en langlopende re<span class=\"_ _8\"></span>ntedragende s<span class=\"_ _8\"></span>chulden bij e<span class=\"_ _8\"></span>lkaar op te tell<span class=\"_ _8\"></span>en en daar de besc<span class=\"_ _8\"></span>hikbare kortl<span class=\"_ _8\"></span>opende liquid<span class=\"_ _8\"></span>e middelen van a<span class=\"_ _8\"></span>f te trek<span class=\"_ _8\"></span><span class=\"ws38\">ken. <span class=\"ls0 ws0\"> </span></span>De leverage w<span class=\"_ _8\"></span>ordt bereke<span class=\"_ _8\"></span>nd als de nett<span class=\"_ _8\"></span>o financi\u00eble sc<span class=\"_ _8\"></span>huldposit<span class=\"_ _8\"></span>ie gedeeld<span class=\"_ _8\"></span> door de LTM <span class=\"_ _8\"></span>aangepaste E<span class=\"_ _8\"></span>BITDA (d.<span class=\"_ _8\"></span>w.z. EBIT<span class=\"_ _8\"></span>DA behalve EBI<span class=\"_ _8\"></span>TDA aanpassi<span class=\"_ _8\"></span>ngen voor de <span class=\"_ _8\"></span>laatste twaalf<span class=\"_ _8\"></span> maanden (LTM)). De netto financ<span class=\"_ _8\"></span>i\u00eble schuldp<span class=\"_ _8\"></span>ositie en de lever<span class=\"_ _8\"></span>age van de Gr<span class=\"_ _8\"></span>oep voor<span class=\"ls0 ws0\"> </span>de b<span class=\"_ _8\"></span>oekjaren afg<span class=\"_ _8\"></span>esloten op 31 dece<span class=\"_ _8\"></span>mber is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>31 december 2022 <span class=\"_ _f5\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende rentedragende sc<span class=\"_ _8\"></span>hulden 908,5  885,2 Kortlopende rentedragende schul<span class=\"_ _8\"></span>den 167,6  87,0 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten (208,7) (246,7) Netto Financi<span class=\"_ _8\"></span>\u00eble Schuldp<span class=\"_ _8\"></span>ositie<span class=\"ls0 ws0\"> </span>867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/<span class=\"_ _8\"></span>LTM Aangepaste EBITDA Rati<span class=\"_ _8\"></span>o 6,4  4,2 In de loop van<span class=\"_ _8\"></span> 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wer<span class=\"_ _8\"></span>den de besta<span class=\"_ _8\"></span>ande conve<span class=\"_ _8\"></span>nanten met bet<span class=\"_ _8\"></span>rekking tot<span class=\"_ _8\"></span> de beschikb<span class=\"_ _8\"></span>are kredietfac<span class=\"_ _8\"></span>iliteiten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">heronderhan<span class=\"_ _8\"></span>deld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span></span></span>ver<span class=\"_ _8\"></span>vangen door <span class=\"_ _8\"></span>een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant, die <span class=\"_ _8\"></span><span class=\"ws42\">verder wordt </span>toegelicht<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.<span class=\"ls0 ws0\"> </span></span>7.4.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">KRITISCHE BOEKHOUDKUND<span class=\"_ _8\"></span>IGE INSCHATTINGEN EN BEOORDELING<span class=\"_ _8\"></span>EN</span> </span>De in de geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e jaarrekenin<span class=\"_ _8\"></span>g gepresente<span class=\"_ _8\"></span>erde bedragen i<span class=\"_ _8\"></span>mplicer<span class=\"_ _8\"></span>en het gebruik<span class=\"_ _8\"></span> van inschatt<span class=\"_ _8\"></span>ingen en vero<span class=\"_ _8\"></span>nderstellin<span class=\"_ _8\"></span>gen aangaande <span class=\"_ _8\"></span>de toekomst<span class=\"_ _8\"></span>. Inschatt<span class=\"_ _8\"></span>ingen en beoor<span class=\"_ _8\"></span>delinge<span class=\"_ _8\"></span>n worden voortd<span class=\"_ _8\"></span>urend herzien <span class=\"_ _8\"></span>en zijn gebaseer<span class=\"_ _8\"></span>d op historisc<span class=\"_ _8\"></span>he ervaringen <span class=\"_ _8\"></span>en andere factor<span class=\"_ _8\"></span>en, zoals ver<span class=\"_ _8\"></span>wachtingen bet<span class=\"_ _8\"></span>reffende to<span class=\"ls0 ws0\">eko<span class=\"_ _8\"></span>mst</span>ige gebeurt<span class=\"_ _8\"></span>enissen waar<span class=\"_ _8\"></span>van wordt aang<span class=\"_ _8\"></span>enomen dat ze redelijk zij<span class=\"_ _8\"></span>n in de desbetreff<span class=\"_ _8\"></span>ende omstand<span class=\"_ _8\"></span>igheden. De w<span class=\"_ _8\"></span>erkelijke be<span class=\"_ _8\"></span>dragen kunnen af<span class=\"_ _8\"></span>wijken van d<span class=\"_ _8\"></span>eze inschattin<span class=\"_ _8\"></span>gen.<span class=\"ls0 ws0\"> </span>De inschatting<span class=\"_ _8\"></span>en en veronder<span class=\"_ _8\"></span>stellingen di<span class=\"_ _8\"></span>e van invloed zou<span class=\"_ _8\"></span>den kunnen zij<span class=\"_ _8\"></span>n op de geconsolid<span class=\"_ _8\"></span>eerde jaar<span class=\"_ _8\"></span>rekening word<span class=\"_ _8\"></span>en hieronder bes<span class=\"_ _8\"></span>proken<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>7.4.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Liqu<span class=\"_ _8\"></span>iditeitssituatie</span> </span>De geconsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning is opgeste<span class=\"_ _8\"></span>ld op basis van continu\u00ef<span class=\"_ _8\"></span>teit, waarbij r<span class=\"_ _8\"></span>ekening wordt gehou<span class=\"_ _8\"></span>den met de realis<span class=\"_ _8\"></span>atie van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>activ<span class=\"_ _8\"></span>a en de voldoening v<span class=\"_ _8\"></span>an verplichting<span class=\"_ _8\"></span>en tijdens de norm<span class=\"_ _8\"></span>ale gang van zake<span class=\"_ _8\"></span>n. <span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">termijnle<span class=\"_ _8\"></span>ning (<span class=\"ff3f\">term<span class=\"_ _8\"></span> loan</span></span></span>) <span class=\"ls1f ws3e\">van 220,<span class=\"_ _8\"></span>0 miljoen \u20ac en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws3e\">het went<span class=\"_ _8\"></span>elkrediet</span> (<span class=\"ff3f ls1f ws3e\">revo<span class=\"_ _8\"></span>lving credit f<span class=\"_ _8\"></span>acility</span>) <span class=\"ls1f ws3e\">van 2<span class=\"_ _8\"></span>50,0 miljo<span class=\"_ _8\"></span>en \u20ac, waarvan 1<span class=\"_ _8\"></span>15,0 miljoen \u20ac g<span class=\"_ _8\"></span>ebruikt is per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022, zijn ond<span class=\"_ _8\"></span>erhevig </span>aan schuldcon<span class=\"_ _8\"></span>venanten. Voor<span class=\"_ _8\"></span> het volledige j<span class=\"_ _8\"></span>aar 2022 werd<span class=\"_ _8\"></span>en deze schuld<span class=\"_ _8\"></span>convenanten h<span class=\"_ _8\"></span>eronderhandel<span class=\"_ _8\"></span>d en vervange<span class=\"_ _8\"></span>n door een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant<span class=\"ls0 ws0\">, <span class=\"_ _8\"></span></span>waaraan de Gr<span class=\"_ _8\"></span>oep voldaan heeft<span class=\"_ _8\"></span><span class=\"ls17 ws3e\">. Voor </span>2023 is de liqui<span class=\"_ _8\"></span>diteitsconv<span class=\"_ _8\"></span>enant die beha<span class=\"_ _8\"></span>ald moet word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">per 31 maart 20<span class=\"_ _8\"></span>23<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">gedefinie<span class=\"_ _8\"></span>erd als geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalenten <span class=\"_ _8\"></span>plus het niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte gede<span class=\"_ _8\"></span>elte van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>(<span class=\"ff3f\">revolving </span></span></span></span></span></span>credit facility<span class=\"ff3a ls0 ws0\">)<span class=\"ls1f ws43\">, en</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dit bedrag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dient meer dan<span class=\"_ _8\"></span> 200,0 miljoen \u20ac te bedra<span class=\"_ _8\"></span>gen. <span class=\"ls20 ws39\">De</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws38\">leverage</span>-<span class=\"ls1f ws38\">convena<span class=\"_ _8\"></span>nt</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">per 30 juni 2023 en 31 decemb<span class=\"_ _8\"></span>er 2023</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">is gedefinieerd a<span class=\"_ _8\"></span>ls de ratio van de n<span class=\"_ _8\"></span>etto financi<span class=\"_ _8\"></span>\u00eble </span></span>schuldposit<span class=\"_ _8\"></span>ie versus de aan<span class=\"_ _8\"></span>gepaste EBIT<span class=\"_ _8\"></span>DA<span class=\"ls0 ws0\"> </span>over de la<span class=\"_ _8\"></span>atste twaalf<span class=\"_ _8\"></span> maa<span class=\"ws38\">nden<span class=\"ls21 ws3b\">, </span>en </span>deze r<span class=\"_ _8\"></span>atio mag res<span class=\"_ _8\"></span>pectievelijk<span class=\"_ _8\"></span> 4,75 en 3,75 niet ov<span class=\"_ _8\"></span>erschrijde<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Het management<span class=\"_ _8\"></span> heeft gedet<span class=\"_ _8\"></span>ailleerde budg<span class=\"_ _8\"></span>etten en <span class=\"ws38\">kasstr<span class=\"_ _8\"></span>oom</span>progn<span class=\"_ _8\"></span>oses opgesteld,<span class=\"_ _8\"></span> die de strat<span class=\"_ _8\"></span>egie van de Groe<span class=\"_ _8\"></span>p weerspiegele<span class=\"_ _8\"></span>n. Hoewel er b<span class=\"_ _8\"></span>eperkte speelr<span class=\"_ _8\"></span>uimte is om deze co<span class=\"_ _8\"></span>nvenanten t<span class=\"_ _8\"></span>e b<span class=\"ls1f ws4e\">ehalen, is <span class=\"ws4b\">de Venn<span class=\"_ _8\"></span>ootschap</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws4e\">overt<span class=\"_ _8\"></span>uigd dat het aan d<span class=\"_ _8\"></span>e financi\u00eble conv<span class=\"_ _8\"></span>enanten zal vo<span class=\"_ _8\"></span>ldoen, <span class=\"_ _8\"></span>en deze overtuig<span class=\"_ _8\"></span>ing is verst<span class=\"_ _8\"></span>erkt door de result<span class=\"_ _8\"></span>aten tot op heden i<span class=\"_ _8\"></span>n 2023 en de voortgan<span class=\"_ _8\"></span>g in de </span>verkoop van de M<span class=\"_ _8\"></span>exicaanse act<span class=\"_ _8\"></span>iviteiten<span class=\"ls20 ws47\">. De<span class=\"_ _8\"></span> </span>afronding van dez<span class=\"_ _8\"></span>e verkoop<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">wor</span>dt verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in het tweede k<span class=\"_ _8\"></span>wartaal van 2023 e<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">zal<span class=\"ls0 ws0\"> </span></span>gebruik<span class=\"_ _8\"></span>t worden om de t<span class=\"_ _8\"></span>ermijnlenin<span class=\"_ _8\"></span>g (<span class=\"ff3f\">term loan</span><span class=\"ls0 ws0\">) </span>van 2<span class=\"ls0 ws0\">2</span>0,0 miljoen \u20ac t<span class=\"_ _8\"></span>erug te betalen. Bovend<span class=\"_ _8\"></span>ien is de Groep moment<span class=\"_ _8\"></span>eel in overleg met<span class=\"_ _8\"></span> de banken om de verlengi<span class=\"_ _8\"></span>ng van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> (</span><span class=\"ff3f\">revolving credit facility</span><span class=\"ls0 ws0\">) </span>te bespreken, die m<span class=\"_ _8\"></span>omenteel medio 2024 afl<span class=\"_ _8\"></span>oopt, en zal het<span class=\"_ _8\"></span> in dit kader ook voor<span class=\"_ _8\"></span>waarden bespr<span class=\"_ _8\"></span>eken di<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e </span>voldoen aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de financi\u00eble n<span class=\"_ _8\"></span>oden van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.4.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Winstbelastingen </span>De Groep heef<span class=\"_ _8\"></span>t fiscale v<span class=\"_ _8\"></span>erliezen en<span class=\"_ _8\"></span> andere bel<span class=\"_ _8\"></span>astingskred<span class=\"_ _8\"></span>ieten die ge<span class=\"_ _8\"></span>bruikt kunn<span class=\"_ _8\"></span>en worden om t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare <span class=\"_ _8\"></span>winsten t<span class=\"_ _8\"></span>e verrekene<span class=\"_ _8\"></span>n, voornam<span class=\"_ _8\"></span>elijk in Bel<span class=\"_ _8\"></span>gi\u00eb<span class=\"ls0 ws0\">, </span>Frankrijk en S<span class=\"_ _8\"></span>panje voor een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bedrag va<span class=\"_ _8\"></span>n 544,5 miljoen<span class=\"_ _8\"></span> \u20ac per 31 december 20<span class=\"_ _8\"></span>22 (628,0 mil<span class=\"_ _8\"></span>joen \u20ac op 31 dec<span class=\"_ _8\"></span>ember 2021)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span></span>De Europese Com<span class=\"_ _8\"></span>missie (EC) heef<span class=\"_ _8\"></span>t het Belgisch f<span class=\"_ _8\"></span>iscale regime v<span class=\"_ _8\"></span>an \u201cExcess Pr<span class=\"_ _8\"></span>ofit tax Rulings<span class=\"_ _8\"></span>\u201d (EPR) in vraag <span class=\"_ _8\"></span>gesteld. Volg<span class=\"_ _8\"></span>ens de Commiss<span class=\"_ _8\"></span>ie is dit regime <span class=\"_ _8\"></span>een vorm van ong<span class=\"ws38\">e<span class=\"_ _8\"></span>oorloofde<span class=\"_ _8\"></span> </span>staatssteun.<span class=\"_ _8\"></span> Ontex, meer bep<span class=\"_ _8\"></span>aald haar Belgis<span class=\"_ _8\"></span>che dochtervenn<span class=\"_ _8\"></span>ootschap Ontex B<span class=\"_ _8\"></span>V, had een \u201cExcess Prof<span class=\"_ _8\"></span>it Ruling\u201d voor de jare<span class=\"_ _8\"></span>n 20<span class=\"ws38\">11<span class=\"ls0 ws0\">-</span></span>2015.<span class=\"_ _8\"></span> Ontex heeft beroe<span class=\"_ _8\"></span>p aangetekend<span class=\"_ _8\"></span> tegen de EC beslissing.<span class=\"_ _8\"></span> Het Europees <span class=\"_ _8\"></span>Hof van Just<span class=\"_ _8\"></span>itie heeft<span class=\"_ _8\"></span> op 14 februar<span class=\"_ _8\"></span>i 2019 uitsp<span class=\"_ _8\"></span>raak gedaan <span class=\"_ _8\"></span>over de zaak v<span class=\"_ _8\"></span>an de Belgis<span class=\"_ _8\"></span>che Staat t<span class=\"_ _8\"></span>egen de EC en M<span class=\"_ _8\"></span>agnetrol Int<span class=\"_ _8\"></span>ernational t<span class=\"_ _8\"></span>egen de EC.<span class=\"_ _8\"></span> Het Hof vernietigt de <span class=\"_ _8\"></span>beslissing v<span class=\"_ _8\"></span>an de Commiss<span class=\"_ _8\"></span>ie omdat de Com<span class=\"_ _8\"></span>missie het s<span class=\"_ _8\"></span>ysteem van de E<span class=\"_ _8\"></span>PR ten onrecht<span class=\"_ _8\"></span>e als staatsst<span class=\"_ _8\"></span>eun beschouwt<span class=\"_ _8\"></span>. De Euro<span class=\"_ _8\"></span>pese Commiss<span class=\"_ _8\"></span>ie is tegen de <span class=\"_ _8\"></span>beslissing va<span class=\"_ _8\"></span>n het Gerecht in beroep g<span class=\"_ _8\"></span>egaan bij het<span class=\"_ _8\"></span> Europees Hof van Jus<span class=\"_ _8\"></span>titie en in septem<span class=\"_ _8\"></span>ber 2021 heeft<span class=\"_ _8\"></span> het Hof besloten dat<span class=\"_ _8\"></span> de procedure met bet<span class=\"_ _8\"></span>rekking tot de EP<span class=\"_ _8\"></span>R<span class=\"ls0 ws0\">-</span>besl<span class=\"_ _8\"></span>issing moet worde<span class=\"_ _8\"></span>n heropend voo<span class=\"_ _8\"></span>r het Gerecht va<span class=\"_ _8\"></span>n de EU. Wij volgen di<span class=\"_ _8\"></span>t van dicht<span class=\"_ _8\"></span>bij op.<span class=\"ls0 ws0\"> </span>Verder heeft d<span class=\"_ _8\"></span>e Europese Co<span class=\"_ _8\"></span>mmissie in sep<span class=\"_ _8\"></span>tember 2019 fo<span class=\"_ _8\"></span>rmele onderz<span class=\"_ _8\"></span>oeksprocedur<span class=\"_ _8\"></span>es ten aanzie<span class=\"_ _8\"></span>n van elk indiv<span class=\"_ _8\"></span>idueel EPR,<span class=\"_ _8\"></span> met inbegr<span class=\"_ _8\"></span>ip van deze van O<span class=\"_ _8\"></span>ntex, ingeleid,<span class=\"_ _8\"></span> omdat ze van o<span class=\"_ _8\"></span>ordeel is dat elk EPR<span class=\"_ _8\"></span> illegale s<span class=\"_ _8\"></span>taatssteun t<span class=\"_ _8\"></span>oekent, o<span class=\"_ _8\"></span>ok al doet het<span class=\"_ _8\"></span> EPR<span class=\"ls0 ws0\">-</span>systeem<span class=\"_ _8\"></span> dat niet. De f<span class=\"_ _8\"></span>ormele onder<span class=\"_ _8\"></span>zoeksproc<span class=\"_ _8\"></span>edure ten aa<span class=\"_ _8\"></span>nzien van <span class=\"_ _8\"></span>de EPR van Ont<span class=\"_ _8\"></span>ex is lopende<span class=\"_ _8\"></span> en het is on<span class=\"_ _8\"></span>duidelijk wan<span class=\"_ _8\"></span>neer een finale besl<span class=\"_ _8\"></span>issing moet<span class=\"_ _8\"></span> worden verwacht<span class=\"_ _8\"></span>. Ontex zal het<span class=\"_ _8\"></span> recht hebben om<span class=\"_ _8\"></span> beroep aan te tekenen t<span class=\"_ _8\"></span>egen elke besl<span class=\"_ _8\"></span>issing <span class=\"_ _8\"></span><span class=\"ls17 ws20\">di<span class=\"ls0 ws0\">e <span class=\"_ _8\"></span></span></span>zou concl<span class=\"_ _8\"></span>uderen dat Ontex<span class=\"_ _8\"></span> illegale staat<span class=\"_ _8\"></span>ssteun zou verkr<span class=\"_ _8\"></span>egen hebben. Een d<span class=\"_ _8\"></span>ergelijk beroe<span class=\"_ _8\"></span>p zal een zekere<span class=\"_ _8\"></span> tijd in beslag n<span class=\"_ _8\"></span>emen om geho<span class=\"_ _8\"></span>ord te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex had in zijn belas<span class=\"_ _8\"></span>tingsposit<span class=\"_ _8\"></span>ie ten volle rekening g<span class=\"_ _8\"></span>ehouden met de impac<span class=\"_ _8\"></span>t van het feit dat het<span class=\"_ _8\"></span> beroep van de Commissie dat<span class=\"_ _8\"></span> het EPR<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>systeem onwet<span class=\"_ _8\"></span>tige staatss<span class=\"_ _8\"></span>teun vormt, zou slag<span class=\"_ _8\"></span>en. Aangezien de ui<span class=\"_ _8\"></span>tkomst van beid<span class=\"_ _8\"></span>e procedure<span class=\"_ _8\"></span>s nog niet duid<span class=\"_ _8\"></span>elijk is, zal Ont<span class=\"_ _8\"></span>ex momenteel <span class=\"_ _8\"></span>de betreffende <span class=\"_ _8\"></span>voorziening<span class=\"_ _8\"></span>en nog niet l<span class=\"_ _8\"></span>aten vrijv<span class=\"_ _8\"></span>allen.<span class=\"ls0 ws0\"> </span>De Groep heeft s<span class=\"_ _8\"></span>lechts voor 20,<span class=\"_ _8\"></span>6 miljoen \u20ac aan fisc<span class=\"_ _8\"></span>ale verliezen e<span class=\"_ _8\"></span>n andere belast<span class=\"_ _8\"></span>ingskrediet<span class=\"_ _8\"></span>en opgenom<span class=\"_ _8\"></span>en als uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en van de 544,5 mil<span class=\"_ _8\"></span>joen \u20ac vermeld hi<span class=\"_ _8\"></span>erboven. De waardering va<span class=\"_ _8\"></span>n dit actief is afhank<span class=\"_ _8\"></span>elijk van een aant<span class=\"_ _8\"></span>al belangrijk<span class=\"_ _8\"></span>e beoordelin<span class=\"_ _8\"></span>gen met betrekking t<span class=\"_ _8\"></span>ot toekoms<span class=\"_ _8\"></span>tige waarsc<span class=\"_ _8\"></span>hijnlijke bela<span class=\"_ _8\"></span>stbare winst va<span class=\"_ _8\"></span>n verschillen<span class=\"_ _8\"></span>de dochteronder<span class=\"_ _8\"></span>nemingen va<span class=\"_ _8\"></span>n de Groep die act<span class=\"_ _8\"></span>ief zijn in versc<span class=\"_ _8\"></span>hillende rec<span class=\"_ _8\"></span>htsgebieden.<span class=\"_ _8\"></span> Deze schatting<span class=\"_ _8\"></span>en worden zorgv<span class=\"_ _8\"></span>uldig gemaakt<span class=\"_ _8\"></span> en gebaseer<span class=\"_ _8\"></span>d op de kenni<span class=\"_ _8\"></span>s op dat moment.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep maak<span class=\"_ _8\"></span>t gebruik van signif<span class=\"_ _8\"></span>icante be<span class=\"_ _8\"></span>oordelingen in <span class=\"_ _8\"></span>het bepalen va<span class=\"_ _8\"></span>n onzekerheden ov<span class=\"_ _8\"></span>er fiscale beh<span class=\"_ _8\"></span>andelingen.<span class=\"_ _8\"></span> Gezien de Groep in een co<span class=\"_ _8\"></span>mplexe multin<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span>tionale omgevi<span class=\"_ _8\"></span>ng actief is,<span class=\"_ _8\"></span> oordeelt ze of <span class=\"_ _8\"></span>bepaalde onze<span class=\"_ _8\"></span>kere belastin<span class=\"_ _8\"></span>gvoorzieni<span class=\"_ _8\"></span>ngen moeten opg<span class=\"_ _8\"></span>enomen worde<span class=\"_ _8\"></span>n in de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening (op basis<span class=\"_ _8\"></span> van de vereist<span class=\"_ _8\"></span>en van IFRIC 23)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.4.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Bedrijfscombinaties<span class=\"ls0 ws0\"> </span>Voor bedrijfsc<span class=\"_ _8\"></span>ombinaties di<span class=\"_ _8\"></span>ent de Groep vero<span class=\"_ _8\"></span>nderstelli<span class=\"_ _8\"></span>ngen en inschat<span class=\"_ _8\"></span>tingen te mak<span class=\"_ _8\"></span>en om de toewijzin<span class=\"_ _8\"></span>g van de aankoop<span class=\"_ _8\"></span>prijs van<span class=\"ls0 ws0\"> </span>de over<span class=\"_ _8\"></span>genomen activit<span class=\"_ _8\"></span>eit te kunne<span class=\"_ _8\"></span>n bepalen. Ten<span class=\"_ _8\"></span>einde d<span class=\"ls21 ws129\">it te </span>doen, moet de G<span class=\"_ _8\"></span>roep op overname<span class=\"_ _8\"></span>datum de re\u00ebl<span class=\"_ _8\"></span>e waarde bepa<span class=\"_ _8\"></span>len van de identi<span class=\"_ _8\"></span>ficeerbare<span class=\"_ _8\"></span> verworven act<span class=\"_ _8\"></span>iva en de aang<span class=\"_ _8\"></span>egane verplic<span class=\"_ _8\"></span>htinge<span class=\"_ _8\"></span>n. Deze veronder<span class=\"_ _8\"></span>stellingen<span class=\"_ _8\"></span> en inschattin<span class=\"_ _8\"></span>gen hebben<span class=\"_ _8\"></span> een impact op de be<span class=\"_ _8\"></span>dragen van de act<span class=\"_ _8\"></span>iva en verplicht<span class=\"_ _8\"></span>ingen die worde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>op<span class=\"_ _8\"></span>genomen in de bala<span class=\"_ _8\"></span>ns op overname<span class=\"_ _8\"></span>datum. Bovendi<span class=\"_ _8\"></span>en vereisen de b<span class=\"_ _8\"></span>epaling van de ver<span class=\"_ _8\"></span>wachte gebru<span class=\"_ _8\"></span>iksduur van <span class=\"_ _8\"></span>de verworven mat<span class=\"_ _8\"></span>eri\u00eble vaste act<span class=\"_ _8\"></span>iva, de identific<span class=\"_ _8\"></span>atie van ander<span class=\"_ _8\"></span>e immateri\u00eble a<span class=\"_ _8\"></span>ctiva en de bepalin<span class=\"_ _8\"></span>g van hetzij<span class=\"_ _8\"></span> onbeperkte of beper<span class=\"_ _8\"></span>kte gebruiks<span class=\"_ _8\"></span>duur van<span class=\"ls0 ws0\"> </span>andere imm<span class=\"_ _8\"></span>ateri\u00eble act<span class=\"_ _8\"></span>iva, een aanzienl<span class=\"_ _8\"></span>ijke graad van insc<span class=\"_ _8\"></span>hatting en zal d<span class=\"_ _8\"></span>it een impact hebb<span class=\"_ _8\"></span>en op de winst of<span class=\"_ _8\"></span> verlies van de Groe<span class=\"_ _8\"></span>p.<span class=\"fcd ls0 ws0\"> </span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Personeelsbeloningen  </span>De boekwaard<span class=\"_ _8\"></span>e van de verplicht<span class=\"_ _8\"></span>ingen van de Groep m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot personeelsbel<span class=\"_ _8\"></span>oningen wordt be<span class=\"_ _8\"></span>paald op een act<span class=\"_ _8\"></span>uari\u00eble basis<span class=\"_ _8\"></span> rekening houd<span class=\"_ _8\"></span>ende met bepaald<span class=\"_ _8\"></span>e veronders<span class=\"_ _8\"></span>tellingen. E<span class=\"_ _8\"></span>en van de belangr<span class=\"_ _8\"></span>ijkste toeg<span class=\"_ _8\"></span>epaste veronder<span class=\"_ _8\"></span>stellingen bi<span class=\"_ _8\"></span>j de bepaling v<span class=\"_ _8\"></span>an de nett<span class=\"_ _8\"></span>o kosten van de toe<span class=\"_ _8\"></span>gekende belo<span class=\"_ _8\"></span>ningen is de dis<span class=\"_ _8\"></span>conter<span class=\"_ _8\"></span>ingsvoet. Elk<span class=\"_ _8\"></span>e wijziging v<span class=\"_ _8\"></span>an deze ver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>g zal van invloed zijn o<span class=\"_ _8\"></span>p de boekwaarde v<span class=\"_ _8\"></span>an deze verplicht<span class=\"_ _8\"></span>in<span class=\"ws38\">gen. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is afha<span class=\"_ _8\"></span>nkelijk van de l<span class=\"_ _8\"></span>ooptijd van de b<span class=\"_ _8\"></span>eloning, d.<span class=\"_ _8\"></span>w.z. de gemiddel<span class=\"_ _8\"></span>de looptijd van d<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span>en, gewoge<span class=\"_ _8\"></span>n met de contan<span class=\"_ _8\"></span>te waarde van de kos<span class=\"_ _8\"></span>ten verbond<span class=\"_ _8\"></span>en aan deze overeenk<span class=\"_ _8\"></span>omsten. Volg<span class=\"_ _8\"></span>ens IAS 19 moet de dis<span class=\"_ _8\"></span>conteringsvo<span class=\"_ _8\"></span>et overeenkom<span class=\"_ _8\"></span>en met het marktr<span class=\"_ _8\"></span>endement van bedr<span class=\"_ _8\"></span>ijfsobligat<span class=\"_ _8\"></span>ies van hoge kw<span class=\"_ _8\"></span>aliteit en die een v<span class=\"_ _8\"></span>ergelijkbar<span class=\"_ _8\"></span>e looptijd he<span class=\"_ _8\"></span>bben als deze van de opg<span class=\"_ _8\"></span>enomen beloni<span class=\"_ _8\"></span>ngen en in deze<span class=\"_ _8\"></span>lfde valut<span class=\"_ _8\"></span>a. <span class=\"fcd ls0 ws0\"> </span>7.4.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>Voor de toerek<span class=\"_ _8\"></span>ening van de volum<span class=\"_ _8\"></span>ekortingen (<span class=\"_ _8\"></span>aan klanten en van l<span class=\"_ _8\"></span>everanciers<span class=\"_ _8\"></span>) wordt gebruik g<span class=\"_ _8\"></span>emaakt van <span class=\"ws38\">enige<span class=\"ls0 ws0\"> </span></span>b<span class=\"_ _8\"></span>eoordeli<span class=\"_ _8\"></span>ngen met betrekki<span class=\"_ _8\"></span>ng tot het effec<span class=\"_ _8\"></span>t van commerci\u00ebl<span class=\"_ _8\"></span>e beslissingen d<span class=\"_ _8\"></span>ie de finale te ont<span class=\"_ _8\"></span>vangen of te verk<span class=\"_ _8\"></span>rijgen korti<span class=\"_ _8\"></span>ngen zullen be\u00efn<span class=\"_ _8\"></span>vloeden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Voor verkoop aangehouden groep van activa die wordt afgestoten en b</span></span><span class=\"ws35\">e\u00eb<span class=\"_ _1\"></span>indigde bedrij<span class=\"_ _1\"></span>fsactiviteiten<span class=\"ls0 ws0\"> </span></span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 werd beves<span class=\"_ _8\"></span>tigd, kondi<span class=\"_ _8\"></span>gde de Groep a<span class=\"_ _8\"></span>an dat het desi<span class=\"_ _8\"></span>nves<span class=\"_ _8\"></span>teringsoppor<span class=\"_ _8\"></span>tuniteiten z<span class=\"_ _8\"></span>al nastreven v<span class=\"_ _8\"></span>oor de activi<span class=\"_ _8\"></span>teiten in de \"Emergin<span class=\"_ _8\"></span>g Markets\". <span class=\"ls0 ws0\"> </span>De \"Emergin<span class=\"ls1f ws4f\">g Market<span class=\"_ _8\"></span>s\" worden voor<span class=\"_ _8\"></span>namelijk gedrev<span class=\"_ _8\"></span>en door eigen merk<span class=\"_ _8\"></span>en en omvatten i<span class=\"_ _8\"></span>n hoofdzaak de<span class=\"_ _8\"></span> Centraal<span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-</span>Am<span class=\"_ _8\"></span>erikaanse act<span class=\"_ _8\"></span>iviteiten, als<span class=\"_ _8\"></span>ook die in het<span class=\"_ _8\"></span> Midden<span class=\"ls0 ws0\">-</span>Oosten en Af<span class=\"_ _8\"></span>rika. </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassif<span class=\"_ _8\"></span>iceerd als ee<span class=\"_ _8\"></span>n groep activa die w<span class=\"_ _8\"></span>ordt afgestot<span class=\"_ _8\"></span>en, aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op, en afzonderl<span class=\"_ _8\"></span>ijk gepresenteer<span class=\"_ _8\"></span>d in de balans. <span class=\"ls0 ws0\"> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestoten) gec<span class=\"_ _8\"></span>lassificeer<span class=\"_ _8\"></span>d als aangehoud<span class=\"_ _8\"></span>en voor verkoop wo<span class=\"_ _8\"></span>rden gewaardeer<span class=\"_ _8\"></span>d tegen de laagste waar<span class=\"_ _8\"></span>de van hun vorige boekwaar<span class=\"_ _8\"></span>de en hun re\u00ebl<span class=\"_ _8\"></span>e waarde minus de v<span class=\"_ _8\"></span>erkoopkosten.<span class=\"_ _8\"></span> Elk verschil<span class=\"_ _8\"></span> tussen de boekwaar<span class=\"_ _8\"></span>de en de re\u00eble waarde verm<span class=\"_ _8\"></span>inderd met de ver<span class=\"_ _8\"></span>koopkosten wordt<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en als een bijzonder wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringsverlies<span class=\"_ _8\"></span>. Op <span class=\"_ _8\"></span><span class=\"ls0 ws0\">31 <span class=\"_ _8\"></span></span>decem<span class=\"_ _8\"></span>ber<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws49\">202<span class=\"_ _8\"></span>2 worden de be\u00ebin<span class=\"_ _8\"></span>digde KGE'<span class=\"_ _8\"></span>s (activa aangehou<span class=\"_ _8\"></span>den voor verko<span class=\"_ _8\"></span>op) gewaardeer<span class=\"_ _8\"></span>d tegen hun<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>geschatte<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws49\">re\u00eble waarde vermin<span class=\"_ _8\"></span>derd met de ver<span class=\"_ _8\"></span>koopkosten. D<span class=\"_ _8\"></span>e afschrijving </span>van die activ<span class=\"_ _8\"></span>a wordt stop<span class=\"_ _8\"></span>gezet vanaf h<span class=\"_ _8\"></span>un classif<span class=\"_ _8\"></span>icatie als aa<span class=\"_ _8\"></span>ngehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De geconsolid<span class=\"_ _8\"></span>eerde balans<span class=\"_ _8\"></span>en van voorgaa<span class=\"_ _8\"></span>nde perio<span class=\"_ _8\"></span>des worden ni<span class=\"_ _8\"></span>et herwerkt <span class=\"_ _8\"></span>om de nieuwe <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span>e van een vast a<span class=\"_ _8\"></span>ctief (of groep <span class=\"_ _8\"></span>activa die word<span class=\"_ _8\"></span>t afgestoten) al<span class=\"_ _8\"></span>s aangehoude<span class=\"_ _8\"></span>n voor verkoop w<span class=\"_ _8\"></span>eer te geven.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Act<span class=\"_ _8\"></span>iviteiten <span class=\"_ _1\"></span>in Rusland<span class=\"ls0 ws0\"> </span></span>De Groep volgt de ont<span class=\"_ _8\"></span>wikkelingen in h<span class=\"_ _8\"></span>et conflict tus<span class=\"_ _8\"></span>sen Rusland en Oekra\u00ef<span class=\"_ _8\"></span>ne op de voet, aangezi<span class=\"_ _8\"></span>en dit het verm<span class=\"_ _8\"></span>ogen van Ontex om in dez<span class=\"_ _8\"></span>e regio's te oper<span class=\"_ _8\"></span><span class=\"ws38\">eren<span class=\"ls0 ws0\">, </span></span>v<span class=\"_ _8\"></span>erstoort. O<span class=\"_ _8\"></span>ntex concentreert<span class=\"_ _8\"></span> zich in de eerste plaat<span class=\"_ _8\"></span>s op de veiligheid v<span class=\"_ _8\"></span>an zijn werknemers<span class=\"_ _8\"></span> en de Groep verleent de no<span class=\"_ _8\"></span>dige steun.<span class=\"_ _8\"></span> Ontex heeft verk<span class=\"_ _8\"></span>oop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en m<span class=\"_ _8\"></span>arketingkant<span class=\"_ _8\"></span>oren in Rusland en O<span class=\"_ _8\"></span>ekra\u00efne en een produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">-</span>eenheid in Nog<span class=\"_ _8\"></span>insk, nabij Mos<span class=\"_ _8\"></span>kou. <span class=\"ls0 ws0\"> </span>In 2022 genereerd<span class=\"_ _8\"></span>e de Groep ongeveer<span class=\"_ _8\"></span> 157<span class=\"ls21 ws3b\">,2<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>miljoen \u20ac omzet in Ruslan<span class=\"_ _8\"></span>d. De vaste activa in R<span class=\"_ _8\"></span>usland vertegenw<span class=\"_ _8\"></span>oordigen ongev<span class=\"_ _8\"></span>eer 2<span class=\"ws38\">7,<span class=\"_ _8\"></span><span class=\"ls20 ws14c\">8 milj</span></span>oen \u20ac van de geconsoli<span class=\"_ _8\"></span>deerde vast<span class=\"_ _8\"></span>e activa, waaronder voo<span class=\"_ _8\"></span>rnamelijk mach<span class=\"_ _8\"></span>ines en recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebr<span class=\"_ _8\"></span>uik activa (gele<span class=\"_ _8\"></span>asde producti<span class=\"_ _8\"></span>efaciliteit<span class=\"_ _8\"></span>en). De produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en handelsact<span class=\"_ _8\"></span>iviteiten wor<span class=\"_ _8\"></span>den voortgez<span class=\"_ _8\"></span>et aangezien de Rus<span class=\"_ _8\"></span>sische Ontex<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls20 ws39\">activiteit</span> </span>essenti\u00eble v<span class=\"_ _8\"></span>erzorgingspr<span class=\"_ _8\"></span>oducten levert<span class=\"_ _8\"></span>, maar deze zijn st<span class=\"_ _8\"></span>erk afhankelijk<span class=\"_ _8\"></span> van de leverin<span class=\"_ _8\"></span>g van de nodige <span class=\"_ _8\"></span>grondstoffen <span class=\"_ _8\"></span>en hulpbronn<span class=\"_ _8\"></span>en aan de lokale pr<span class=\"_ _8\"></span>odu<span class=\"ls21 ws3b\">ctiefaciliteit. <span class=\"ls0 ws0\"> </span></span>Vanaf het begi<span class=\"_ _8\"></span>n van de invasi<span class=\"_ _8\"></span>e van Oekra\u00efn<span class=\"_ _8\"></span>e door Rusland<span class=\"_ _8\"></span> heeft Ontex st<span class=\"_ _8\"></span>renge voorwa<span class=\"_ _8\"></span>arden gesteld a<span class=\"_ _8\"></span>an de voortzet<span class=\"_ _8\"></span>ting va<span class=\"_ _8\"></span>n zijn acti<span class=\"_ _8\"></span>viteiten in Rus<span class=\"_ _8\"></span>land, waarond<span class=\"_ _8\"></span>er een invest<span class=\"_ _8\"></span>eringsstop,<span class=\"_ _8\"></span> een stop op de expor<span class=\"_ _8\"></span>t uit Rusland en de aanp<span class=\"_ _8\"></span>assing aan de w<span class=\"_ _8\"></span>ijzigende econ<span class=\"_ _8\"></span>omische sa<span class=\"_ _8\"></span>ncties en verst<span class=\"_ _8\"></span>oringen van d<span class=\"_ _8\"></span>e bevoorradin<span class=\"_ _8\"></span>g. We<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hebbe<span class=\"_ _8\"></span>n ons bedrijfsmod<span class=\"_ _8\"></span>el aangepast<span class=\"_ _8\"></span> om te voldoen aan de veranderen<span class=\"_ _8\"></span>de regelgeving inz<span class=\"_ _8\"></span>ake economisc<span class=\"_ _8\"></span>he sancties. Dit heeft<span class=\"_ _8\"></span> geleid tot de toenem<span class=\"_ _8\"></span>ende autonomi<span class=\"_ _8\"></span>e van de meeste lokale acti<span class=\"_ _8\"></span>vite<span class=\"_ _8\"></span>iten in Rusland binne<span class=\"_ _8\"></span>n een door de groep gedefin<span class=\"_ _8\"></span>ieerd kader, waarbi<span class=\"_ _8\"></span>j de normen van<span class=\"_ _8\"></span> Ontex inzake k<span class=\"_ _8\"></span>waliteit, veili<span class=\"_ _8\"></span>gheid, f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>controles, rap<span class=\"_ _8\"></span>portering en do<span class=\"_ _8\"></span>elstellingen <span class=\"_ _8\"></span>nageleefd ku<span class=\"_ _8\"></span>nnen blijven wor<span class=\"_ _8\"></span>den. <span class=\"ls0 ws0\"> </span>Aangezien de <span class=\"_ _8\"></span>continu\u00eft<span class=\"_ _8\"></span>eit van de acti<span class=\"_ _8\"></span>viteiten en d<span class=\"_ _8\"></span>e bijbehor<span class=\"_ _8\"></span>ende financi<span class=\"_ _8\"></span>\u00eble transac<span class=\"_ _8\"></span>ties, in het<span class=\"_ _8\"></span> kader van de w<span class=\"_ _8\"></span>ijzigende<span class=\"_ _8\"></span> sancties<span class=\"_ _8\"></span>, met enig<span class=\"_ _8\"></span>e onzekerh<span class=\"_ _8\"></span>eid blijft om<span class=\"_ _8\"></span>geven worden,<span class=\"_ _8\"></span> heeft de <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep </span>besloten om ee<span class=\"_ _8\"></span>n deel van de good<span class=\"_ _8\"></span>will die aan de Rus<span class=\"_ _8\"></span>sische act<span class=\"_ _8\"></span>iviteiten is t<span class=\"_ _8\"></span>oegeschreven,<span class=\"_ _8\"></span> af te splitsen en v<span class=\"_ _8\"></span>ervolgens af t<span class=\"_ _8\"></span>e waarderen <span class=\"_ _8\"></span>voor een bedra<span class=\"_ _8\"></span>g van 84,1 miljoen \u20ac (<span class=\"_ _8\"></span>zie toeli<span class=\"_ _8\"></span>chting 7.9.)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__112-1": {
   "value": "7.2.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA aanpassingen<span class=\"ls0 ws0\"> </span></span>De componenten di<span class=\"_ _8\"></span>e opgenomen zi<span class=\"_ _8\"></span>jn onder de rubriek<span class=\"_ _8\"></span> EBITD<span class=\"_ _8\"></span>A aanpassingen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn deze com<span class=\"_ _8\"></span>ponenten die door het<span class=\"_ _8\"></span> management nie<span class=\"_ _8\"></span>t beschouwd wor<span class=\"_ _8\"></span>den als verbonden aa<span class=\"_ _8\"></span>n de transacti<span class=\"_ _8\"></span>es, projecten en aanp<span class=\"_ _8\"></span>assingen van de w<span class=\"_ _8\"></span>aarde van activa e<span class=\"_ _8\"></span>n passiva binnen het<span class=\"_ _8\"></span> kader van de gewon<span class=\"_ _8\"></span>e bedrijfsactivi<span class=\"_ _8\"></span>teiten van de Gr<span class=\"_ _8\"></span>oep. Deze opbrengst<span class=\"_ _8\"></span>en en kosten wor<span class=\"_ _8\"></span>de<span class=\"wsc2\">n afzonderli<span class=\"_ _8\"></span>jk </span>gepresenteer<span class=\"_ _8\"></span>d omdat ze be<span class=\"_ _8\"></span>langrijk z<span class=\"_ _8\"></span>ijn voor e<span class=\"_ _8\"></span>en goed begri<span class=\"_ _8\"></span>p door de gebr<span class=\"_ _8\"></span>uikers van<span class=\"_ _8\"></span> de geconsolid<span class=\"_ _8\"></span>eerde jaarrek<span class=\"_ _8\"></span>ening v<span class=\"_ _8\"></span>an de \u201cnorm<span class=\"_ _8\"></span>ale\u201d prest<span class=\"_ _8\"></span>aties van de Gr<span class=\"_ _8\"></span>oep vanwege hu<span class=\"_ _8\"></span>n omvang of <span class=\"_ _8\"></span>aard<span class=\"ls0 ws0\">. </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">EBITDA aanpas<span class=\"_ _8\"></span>singen</span></span> <span class=\"ls1f ws3e\">he<span class=\"_ _8\"></span>bben betrekk<span class=\"_ _8\"></span>ing op:</span> \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Kosten verbon<span class=\"_ _8\"></span>den aan overnam<span class=\"_ _8\"></span>es;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Wijzigingen i<span class=\"_ _8\"></span>n de waarderin<span class=\"_ _8\"></span>g van de voorwa<span class=\"_ _8\"></span>ardelijke ver<span class=\"_ _8\"></span>goedingen in het<span class=\"_ _8\"></span> kader van bedr<span class=\"_ _8\"></span>ijfscombinat<span class=\"_ _8\"></span>ies<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls20 ws39\">Wijzigin<span class=\"ls1f ws149\">gen in de gr<span class=\"_ _8\"></span>oepsstruct<span class=\"_ _8\"></span>uur, kosten met<span class=\"_ _8\"></span> betrekking tot her<span class=\"_ _8\"></span>structurerin<span class=\"_ _8\"></span>g van de activitei<span class=\"_ _8\"></span>ten, met inbegr<span class=\"_ _8\"></span>ip van kosten<span class=\"_ _8\"></span></span></span> <span class=\"_ _31\"> </span><span class=\"ls1f ws149\">die betrekking hebben op de veref<span class=\"_ _8\"></span>fening van </span></span>dochteronder<span class=\"_ _8\"></span>nemingen en de<span class=\"_ _8\"></span> sluiting, openi<span class=\"_ _8\"></span>ng of verplaats<span class=\"_ _8\"></span>ing van fabriek<span class=\"_ _8\"></span>en;<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Bijzondere wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringen op activ<span class=\"_ _8\"></span>a en significa<span class=\"_ _8\"></span>nte geschil<span class=\"_ _8\"></span>len</span>. </span>EBITDA <span class=\"_ _8\"></span><span class=\"ls1f ws50\">aanpassingen van de<span class=\"_ _8\"></span> Groep voor de boekjaren af<span class=\"_ _8\"></span>gesloten op 31 decem<span class=\"_ _8\"></span>ber bestaan uit v<span class=\"_ _8\"></span>olgende compone<span class=\"_ _8\"></span>nten in de gecons<span class=\"_ _8\"></span>olideerde res<span class=\"_ _8\"></span>ultatenrekeni<span class=\"_ _8\"></span>ng en kunn<span class=\"_ _8\"></span>en gereconcil<span class=\"_ _8\"></span>ieerd </span>worden in toeli<span class=\"_ _8\"></span>chting 7.24<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan wi<span class=\"_ _8\"></span>jzigingen in <span class=\"_ _8\"></span>de groepsstruc<span class=\"_ _8\"></span>tuur</span><span class=\"ls21\">; en</span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.7.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac Kosten die opg<span class=\"_ _8\"></span>enomen zijn on<span class=\"_ _8\"></span>der de rubriek EB<span class=\"_ _8\"></span>ITDA aanpas<span class=\"_ _8\"></span>singen zijn di<span class=\"_ _8\"></span>e kosten die door het<span class=\"_ _8\"></span> management niet<span class=\"_ _8\"></span> beschouwd wor<span class=\"_ _8\"></span>den als verbond<span class=\"_ _8\"></span>en aan de gewone bedr<span class=\"_ _8\"></span>ijfsactivi<span class=\"_ _8\"></span>teiten van de Onderneming.<span class=\"_ _8\"></span> De Groep heeft dez<span class=\"_ _8\"></span>e classific<span class=\"_ _8\"></span>atie overgenome<span class=\"_ _8\"></span>n om een beter<span class=\"_ _8\"></span> inzicht te kri<span class=\"_ _8\"></span>jgen in haar t<span class=\"_ _8\"></span>erugkerende fina<span class=\"_ _8\"></span>nci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">prestaties.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>Deze EBITDA aan<span class=\"_ _8\"></span>passingen wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> gepresentee<span class=\"_ _8\"></span>rd in de gecon<span class=\"_ _8\"></span>solideerde res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten e<span class=\"_ _8\"></span>n kosten met bet<span class=\"_ _8\"></span>rekking tot wi<span class=\"_ _8\"></span>jzigingen in de <span class=\"_ _8\"></span>groepsstruct<span class=\"_ _8\"></span>uur; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(Kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.24.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Opbrengsten en kosten gerelat<span class=\"_ _1\"></span>eerd aan  wij<span class=\"ls0 ws28\">zigingen in de gr<span class=\"_ _1\"></span>oepsstructuur<span class=\"ws0\"> </span></span></span>Herstructurering In 2021 <span class=\"ws4e\">heeft de k<span class=\"_ _8\"></span>ost<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>betrek<span class=\"_ _8\"></span>king op de herstr<span class=\"_ _8\"></span>uctureringsk<span class=\"_ _8\"></span>osten in het kader<span class=\"_ _8\"></span> van de herverdelin<span class=\"_ _8\"></span>g/<span class=\"ws38\">herall<span class=\"_ _8\"></span>ocatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>van de pr<span class=\"_ _8\"></span>oductiecapac<span class=\"_ _8\"></span>iteit en de strat<span class=\"_ _8\"></span>egische herzie<span class=\"_ _8\"></span>ning van de geografi<span class=\"_ _8\"></span>sche voetafdruk va<span class=\"_ _8\"></span>n de Groep. Als zodani<span class=\"_ _8\"></span>g heeft de <span class=\"ws38\">Ondern<span class=\"_ _8\"></span>eming<span class=\"ls0 ws0\"> </span></span>besloten een<span class=\"ls0 ws0\"> </span>deel van de<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">pr<span class=\"_ _8\"></span>oductiecap<span class=\"_ _8\"></span>aciteit<span class=\"ls0 ws0\"> </span><span class=\"ws9f\">in te krimpen,<span class=\"ls0 ws0\"> </span>wat aan </span>de <span class=\"_ _2\"></span><span class=\"ws9f\">b<span class=\"_ _8\"></span>etrokken partij<span class=\"_ _8\"></span>en is meegedeeld<span class=\"ls0 ws0\"> </span>en heeft zij <span class=\"ls17 ws48\">daarbij kos<span class=\"_ _1\"></span>ten </span></span></span></span>opgelopen voo<span class=\"_ _8\"></span>r een bedrag van 26,<span class=\"_ _8\"></span>4<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljoen<span class=\"_ _8\"></span></span> \u20ac </span>in 2021, waa<span class=\"_ _8\"></span>rvan 23,8 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>is opg<span class=\"_ _8\"></span>enomen als herst<span class=\"_ _8\"></span>ructureri<span class=\"_ _8\"></span>ngsvoorzieni<span class=\"_ _8\"></span>ng in 2021. De kos<span class=\"_ _8\"></span>ten in verband m<span class=\"_ _8\"></span>et deze <span class=\"ws38\">herziening<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span></span>5,4<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n 2022. <span class=\"ls0 ws0\"> </span></span>De Groep kondigd<span class=\"_ _8\"></span>e in het vier<span class=\"_ _8\"></span>de kwartaal va<span class=\"_ _8\"></span>n 2020 een grondi<span class=\"_ _8\"></span>ge herzienin<span class=\"_ _8\"></span>g aan van de overhe<span class=\"_ _8\"></span>adkostenst<span class=\"_ _8\"></span>ructuur van de Gr<span class=\"_ _8\"></span>oep. De in 2021 gem<span class=\"_ _8\"></span>aakte kosten b<span class=\"_ _8\"></span>edroegen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>7,5 miljoe<span class=\"_ _8\"></span>n \u20ac.<span class=\"ls0 ws0\"> </span>Het verschil m<span class=\"_ _8\"></span>et de cijfers opgen<span class=\"_ _8\"></span>omen in het jaar<span class=\"_ _8\"></span>report van 2021 is<span class=\"_ _8\"></span> te verklare<span class=\"_ _8\"></span>n door het deel gere<span class=\"_ _8\"></span>lateerd aan d<span class=\"_ _8\"></span>e \u2018<span class=\"ls0 ws39\">Emerging Markets\u2019.<span class=\"ws0\"> </span></span>7.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.<span class=\"ls0 ws0\"> </span>Geschillen en j<span class=\"_ _1\"></span>uridische claims<span class=\"ls0 ws0\"> </span>De Onderneming he<span class=\"_ _8\"></span>eft specifieke jur<span class=\"_ _8\"></span>idische k<span class=\"_ _8\"></span>osten opgelopen i<span class=\"_ _8\"></span>n het kader van bepaa<span class=\"_ _8\"></span>lde lopende of<span class=\"_ _8\"></span> potenti\u00eble gesch<span class=\"_ _8\"></span>illen waarva<span class=\"ls0 ws0\">n<span class=\"_ _8\"></span> <span class=\"_ _9\"></span></span>wordt verwacht dat<span class=\"_ _8\"></span> zij zullen resulter<span class=\"_ _8\"></span>en in een p<span class=\"ws38\">otent<span class=\"_ _8\"></span>ieel </span>voordeel voor de O<span class=\"_ _8\"></span>nderneming of i<span class=\"_ _8\"></span>n de vermijdi<span class=\"_ _8\"></span>ng van potenti\u00eb<span class=\"_ _8\"></span>le<span class=\"ls0 ws0\"> </span>toekom<span class=\"_ _8\"></span>stige uitgav<span class=\"_ _8\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__247-1": {
   "value": "7.2.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">EBITDA en aangepaste EBITDA<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd al<span class=\"_ _8\"></span>s netto result<span class=\"_ _8\"></span>aat v\u00f3\u00f3r aftr<span class=\"_ _8\"></span>ek van netto financ<span class=\"_ _8\"></span>i\u00eble kosten, wi<span class=\"_ _8\"></span>nstbelasting<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"ls17 ws20\">en</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">afschrijvi<span class=\"_ _8\"></span>ngen<span class=\"ws4f\">. Aangepas<span class=\"_ _8\"></span>te EBITDA wordt<span class=\"_ _8\"></span> gedefinieerd a<span class=\"_ _8\"></span>ls EBITDA behalv<span class=\"_ _8\"></span>e EBITDA<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span></span></span>aanpassingen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws3e\">De aansluit<span class=\"_ _8\"></span>ing van de <span class=\"ls0 ws39\">EBITDA en </span>de aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> EBITDA </span>van de Gr<span class=\"_ _8\"></span>oep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber is als vol<span class=\"_ _8\"></span>gt<span class=\"ls0 ws0\">: </span></span>Boekjaar 2022 2021 Voortgezette Be\u00ebindigde Voortgezette Be\u00ebindigde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Totaal Groep Totaal Groep activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.672,2  792,3  2.464,5  1.408,7  617,7 2.026,4 Bedrijfsresultaat (69,4) (90,9) (160,3) 30,9  (31,1) (0,2) Afschrijvingen (70,4) -  (70,4) (65,7)  (22,0) (87,7) EBITDA   1,0  (90,9)  (89,9)  96,6  (9,1) 87,5 EBITDA aanpassingen 103,0  122,6  225,6  59,7  25,1 84,7 Aangepaste <span class=\"ls0 ws0\">EBI<span class=\"_ _8\"></span>TDA </span>104,0  31,7  135,7  156,3  15,9 172,2 Aangepaste EBITDA marge<span class=\"_ _8\"></span> 6,2% 4,0% 5,5% 11,1% 2,6% 8,5%7.2.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Netto financi\u00eble schuld/LTM <span class=\"_ _1\"></span>Aangepaste EBITDA r<span class=\"_ _1\"></span>atio (Leverage)<span class=\"ls0 ws0\"> </span></span>Netto financi\u00ebl<span class=\"_ _8\"></span>e schuld wordt<span class=\"_ _8\"></span> berekend doo<span class=\"_ _8\"></span>r de korte termijn<span class=\"ls0 ws0\">- <span class=\"_ _11\"> </span></span>en lange t<span class=\"_ _8\"></span>ermijnschuld <span class=\"_ _8\"></span>op te tellen en de geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalent<span class=\"_ _8\"></span>en af te trekken<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span></span>LTM aange<span class=\"_ _8\"></span>paste EBIT<span class=\"_ _8\"></span>DA wordt gedefinieer<span class=\"_ _8\"></span>d als EBITDA behal<span class=\"_ _8\"></span>ve EBITDA<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>aanp<span class=\"_ _8\"></span>assingen voor<span class=\"_ _8\"></span> de laatste twaalf m<span class=\"_ _8\"></span>aanden (LTM).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>Voor de boekjar<span class=\"_ _8\"></span>en afgesloten o<span class=\"_ _8\"></span>p 31 december, zij<span class=\"_ _8\"></span>n de LTM aangep<span class=\"_ _8\"></span>aste EBITDA<span class=\"_ _8\"></span> en de aangepaste E<span class=\"_ _8\"></span>BITDA gelijk a<span class=\"_ _8\"></span>an elkaar. De net<span class=\"_ _8\"></span>to financi\u00eble s<span class=\"_ _8\"></span>chuld/LTM <span class=\"ws38\">Aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> </span></span>EBI<span class=\"_ _8\"></span>TDA ratio van d<span class=\"_ _8\"></span>e Groep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Voortgezette in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Be\u00ebindigde activiteiten <span class=\"_ _3d\"> </span>Totaal Groep Totaal Groep activiteiten Langlopende rentedragende leningen<span class=\"_ _8\"></span> 891,7 16,8  908,5  885,2 Kortlopende rentedragende leningen<span class=\"_ _8\"></span> 145,4 22,2  167,6  87,0 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten (149,1) (59,7) (208,7) (246,7) Netto <span class=\"ls32 wse3\">Financi\u00ebl<span class=\"_ _8\"></span>e</span> <span class=\"ls32 wse3\">Schuldposi<span class=\"_ _8\"></span>tie</span>  888,1 (20,7) 867,4  725,5 LTM aangepaste EBITDA 104,0  <span class=\"fc3 sc0\"> </span>31,7 135,7 172,2 Leverage ratio 6,4  4,27.2.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Alternatieve <span class=\"ls0 ws0\">performantie-<span class=\"ws28\">indicatoren <span class=\"_ _1\"></span>opgenomen in de persberichten en andere geregl<span class=\"_ _1\"></span>ementeerde informatie<span class=\"ws0\"> </span></span></span>Omzet op vergeli<span class=\"_ _1\"></span>jkbare basis (LFL)<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>Omzet op verg<span class=\"_ _8\"></span>elijkbare bas<span class=\"_ _8\"></span>is of LFL (Lik<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-</span><span class=\"ws38\">for<span class=\"ls0 ws0\">-</span></span>like) w<span class=\"_ _8\"></span>ordt gedef<span class=\"_ _8\"></span>inieerd als d<span class=\"_ _8\"></span>e omzet aan cons<span class=\"_ _8\"></span>tante wiss<span class=\"_ _8\"></span>elkoers exclus<span class=\"_ _8\"></span>ief wij<span class=\"_ _8\"></span>zigingen in<span class=\"_ _8\"></span> de consolidat<span class=\"_ _8\"></span>iekring of<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>exclu<span class=\"_ _8\"></span>sief wijzig<span class=\"_ _8\"></span>ingen door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>f</span><span class=\"ws38\">usies </span>en <span class=\"ls0 ws0\">a</span>cquisities<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>2021 2022 LFL Forex<span class=\"ls0 ws0\"> </span>2022 Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal <span class=\"ls48 ws13b\">Groep</span> Voortgezette Be\u00ebindigde Totaal Groep Voortgezette Be\u00ebindigde Totaal Groep in miljoen \u20ac<span class=\"ls0 ws0\"> </span>activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten activiteiten Omzet<span class=\"ls0 ws0\"> </span>1.408,7 617,7 2.026,4  1.622,7 748,9 2.371,6  49,5 43,4 92,9  1.672,2 792,3 2.464,5  Aangepaste EBITDA marge<span class=\"ws0\"> </span>De <span class=\"ws3e\">aangepaste<span class=\"_ _8\"></span> EBITDA<span class=\"ls0 ws0\"> </span>mar<span class=\"_ _8\"></span>ge is de aangepast<span class=\"_ _8\"></span>e EBITDA gedeeld <span class=\"_ _8\"></span>door de omzet<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span></span>7.4.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Voor verkoop aangehouden groep van activa die wordt afgestoten en b</span></span><span class=\"ws35\">e\u00eb<span class=\"_ _1\"></span>indigde bedrij<span class=\"_ _1\"></span>fsactiviteiten<span class=\"ls0 ws0\"> </span></span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 werd beves<span class=\"_ _8\"></span>tigd, kondi<span class=\"_ _8\"></span>gde de Groep a<span class=\"_ _8\"></span>an dat het desi<span class=\"_ _8\"></span>nves<span class=\"_ _8\"></span>teringsoppor<span class=\"_ _8\"></span>tuniteiten z<span class=\"_ _8\"></span>al nastreven v<span class=\"_ _8\"></span>oor de activi<span class=\"_ _8\"></span>teiten in de \"Emergin<span class=\"_ _8\"></span>g Markets\". <span class=\"ls0 ws0\"> </span>De \"Emergin<span class=\"ls1f ws4f\">g Market<span class=\"_ _8\"></span>s\" worden voor<span class=\"_ _8\"></span>namelijk gedrev<span class=\"_ _8\"></span>en door eigen merk<span class=\"_ _8\"></span>en en omvatten i<span class=\"_ _8\"></span>n hoofdzaak de<span class=\"_ _8\"></span> Centraal<span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-</span>Am<span class=\"_ _8\"></span>erikaanse act<span class=\"_ _8\"></span>iviteiten, als<span class=\"_ _8\"></span>ook die in het<span class=\"_ _8\"></span> Midden<span class=\"ls0 ws0\">-</span>Oosten en Af<span class=\"_ _8\"></span>rika. </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassif<span class=\"_ _8\"></span>iceerd als ee<span class=\"_ _8\"></span>n groep activa die w<span class=\"_ _8\"></span>ordt afgestot<span class=\"_ _8\"></span>en, aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op, en afzonderl<span class=\"_ _8\"></span>ijk gepresenteer<span class=\"_ _8\"></span>d in de balans. <span class=\"ls0 ws0\"> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestoten) gec<span class=\"_ _8\"></span>lassificeer<span class=\"_ _8\"></span>d als aangehoud<span class=\"_ _8\"></span>en voor verkoop wo<span class=\"_ _8\"></span>rden gewaardeer<span class=\"_ _8\"></span>d tegen de laagste waar<span class=\"_ _8\"></span>de van hun vorige boekwaar<span class=\"_ _8\"></span>de en hun re\u00ebl<span class=\"_ _8\"></span>e waarde minus de v<span class=\"_ _8\"></span>erkoopkosten.<span class=\"_ _8\"></span> Elk verschil<span class=\"_ _8\"></span> tussen de boekwaar<span class=\"_ _8\"></span>de en de re\u00eble waarde verm<span class=\"_ _8\"></span>inderd met de ver<span class=\"_ _8\"></span>koopkosten wordt<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en als een bijzonder wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringsverlies<span class=\"_ _8\"></span>. Op <span class=\"_ _8\"></span><span class=\"ls0 ws0\">31 <span class=\"_ _8\"></span></span>decem<span class=\"_ _8\"></span>ber<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws49\">202<span class=\"_ _8\"></span>2 worden de be\u00ebin<span class=\"_ _8\"></span>digde KGE'<span class=\"_ _8\"></span>s (activa aangehou<span class=\"_ _8\"></span>den voor verko<span class=\"_ _8\"></span>op) gewaardeer<span class=\"_ _8\"></span>d tegen hun<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>geschatte<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws49\">re\u00eble waarde vermin<span class=\"_ _8\"></span>derd met de ver<span class=\"_ _8\"></span>koopkosten. D<span class=\"_ _8\"></span>e afschrijving </span>van die activ<span class=\"_ _8\"></span>a wordt stop<span class=\"_ _8\"></span>gezet vanaf h<span class=\"_ _8\"></span>un classif<span class=\"_ _8\"></span>icatie als aa<span class=\"_ _8\"></span>ngehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De geconsolid<span class=\"_ _8\"></span>eerde balans<span class=\"_ _8\"></span>en van voorgaa<span class=\"_ _8\"></span>nde perio<span class=\"_ _8\"></span>des worden ni<span class=\"_ _8\"></span>et herwerkt <span class=\"_ _8\"></span>om de nieuwe <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span>e van een vast a<span class=\"_ _8\"></span>ctief (of groep <span class=\"_ _8\"></span>activa die word<span class=\"_ _8\"></span>t afgestoten) al<span class=\"_ _8\"></span>s aangehoude<span class=\"_ _8\"></span>n voor verkoop w<span class=\"_ _8\"></span>eer te geven.7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__249-1": {
   "value": "7.2.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Netto financi\u00eble schuld/LTM <span class=\"_ _1\"></span>Aangepaste EBITDA r<span class=\"_ _1\"></span>atio (Leverage)<span class=\"ls0 ws0\"> </span></span>Netto financi\u00ebl<span class=\"_ _8\"></span>e schuld wordt<span class=\"_ _8\"></span> berekend doo<span class=\"_ _8\"></span>r de korte termijn<span class=\"ls0 ws0\">- <span class=\"_ _11\"> </span></span>en lange t<span class=\"_ _8\"></span>ermijnschuld <span class=\"_ _8\"></span>op te tellen en de geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalent<span class=\"_ _8\"></span>en af te trekken<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span></span>LTM aange<span class=\"_ _8\"></span>paste EBIT<span class=\"_ _8\"></span>DA wordt gedefinieer<span class=\"_ _8\"></span>d als EBITDA behal<span class=\"_ _8\"></span>ve EBITDA<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>aanp<span class=\"_ _8\"></span>assingen voor<span class=\"_ _8\"></span> de laatste twaalf m<span class=\"_ _8\"></span>aanden (LTM).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>Voor de boekjar<span class=\"_ _8\"></span>en afgesloten o<span class=\"_ _8\"></span>p 31 december, zij<span class=\"_ _8\"></span>n de LTM aangep<span class=\"_ _8\"></span>aste EBITDA<span class=\"_ _8\"></span> en de aangepaste E<span class=\"_ _8\"></span>BITDA gelijk a<span class=\"_ _8\"></span>an elkaar. De net<span class=\"_ _8\"></span>to financi\u00eble s<span class=\"_ _8\"></span>chuld/LTM <span class=\"ws38\">Aange<span class=\"_ _8\"></span>paste<span class=\"ls0 ws0\"> </span></span>EBI<span class=\"_ _8\"></span>TDA ratio van d<span class=\"_ _8\"></span>e Groep voor de boek<span class=\"_ _8\"></span>jaren afges<span class=\"_ _8\"></span>loten op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Voortgezette in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Be\u00ebindigde activiteiten <span class=\"_ _3d\"> </span>Totaal Groep Totaal Groep activiteiten Langlopende rentedragende leningen<span class=\"_ _8\"></span> 891,7 16,8  908,5  885,2 Kortlopende rentedragende leningen<span class=\"_ _8\"></span> 145,4 22,2  167,6  87,0 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten (149,1) (59,7) (208,7) (246,7) Netto <span class=\"ls32 wse3\">Financi\u00ebl<span class=\"_ _8\"></span>e</span> <span class=\"ls32 wse3\">Schuldposi<span class=\"_ _8\"></span>tie</span>  888,1 (20,7) 867,4  725,5 LTM aangepaste EBITDA 104,0  <span class=\"fc3 sc0\"> </span>31,7 135,7 172,2 Leverage ratio 6,4  4,27.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2 Alle leningen z<span class=\"_ _8\"></span>ijn uitgedrukt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in \u20ac per 31 dece<span class=\"_ _8\"></span>mber 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 23 juni 2021 herfi<span class=\"_ _8\"></span>nancierde de Gr<span class=\"_ _8\"></span>oep haar gesyn<span class=\"_ _8\"></span>diceerde kr<span class=\"_ _8\"></span>edietfacilite<span class=\"_ _8\"></span>itsoveree<span class=\"_ _8\"></span>nkomst (Gesyndi<span class=\"_ _8\"></span>ceerde <span class=\"_ _8\"></span>Termijnlening A<span class=\"_ _8\"></span>)<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span>voor een bedr<span class=\"_ _8\"></span>ag van 220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span></span>miljoen \u20ac, en een R<span class=\"_ _8\"></span>evolvin<span class=\"_ _8\"></span>g kredietfacilite<span class=\"_ _8\"></span>it (Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws42\">achterge<span class=\"_ _8\"></span>stelde Revolv<span class=\"_ _8\"></span>ing Facilite<span class=\"_ _8\"></span>it B) voor een bedr<span class=\"_ _8\"></span>ag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws42\">van maximaal 250<span class=\"ls21 ws3b\">,0</span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws42\">mil<span class=\"_ _8\"></span>joen \u20ac. Bovend<span class=\"_ _8\"></span>ien heeft zij een Hi<span class=\"_ _8\"></span>gh Yield Bond (<span class=\"_ _8\"></span>Niet</span>-<span class=\"ls1f ws42\">achterg<span class=\"_ _8\"></span>estelde Oblig<span class=\"_ _8\"></span>atie) op 5</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">j<span class=\"_ _8\"></span>aar </span></span>uitgegeven (\u201c<span class=\"_ _8\"></span>Senior Notes\u201d<span class=\"_ _8\"></span>) voor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>een bedrag<span class=\"_ _8\"></span> van 580,0 milj<span class=\"_ _8\"></span>oen \u20ac met een c<span class=\"_ _8\"></span>oupon van 3,5<span class=\"ls0 ws0\">0<span class=\"_ _8\"></span></span>%. De gesyn<span class=\"_ _8\"></span>diceerde term<span class=\"_ _8\"></span>ijnlening A v<span class=\"_ _8\"></span>an 220,0 miljoen <span class=\"_ _8\"></span>\u20ac met vervald<span class=\"_ _8\"></span>ag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>2024 heeft een r<span class=\"_ _8\"></span>entevoet van EURIBOR<span class=\"_ _8\"></span> 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3,9<span class=\"_ _8\"></span>0% (afhank<span class=\"_ _8\"></span>elijk van de lev<span class=\"_ _8\"></span>erage). D<span class=\"_ _8\"></span>e Niet<span class=\"ls0 ws0\">-</span><span class=\"ws38\">achter<span class=\"_ _8\"></span>gestelde<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>Revolving Faci<span class=\"_ _8\"></span>liteit met<span class=\"_ _8\"></span> vervaldag 2024 <span class=\"_ _8\"></span>heeft een r<span class=\"_ _8\"></span>entevoet van E<span class=\"_ _8\"></span>URIBOR 3 maanden plus een m<span class=\"_ _8\"></span>arge van 3,<span class=\"_ _8\"></span>60% (afhankelij<span class=\"_ _8\"></span>k van de lever<span class=\"_ _8\"></span>age), en werd opg<span class=\"_ _8\"></span>enomen voor ee<span class=\"_ _8\"></span>n bedrag van 115,<span class=\"_ _8\"></span>0 miljoen \u20ac.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 29 juli 2015 werd een v<span class=\"_ _8\"></span>olledig indekk<span class=\"_ _8\"></span>ingsprogr<span class=\"_ _8\"></span>amma (<span class=\"ls0 ws0\">\u201c</span>total ret<span class=\"_ _8\"></span>urn swap<span class=\"ls0 ws0\">\u201d</span>) ge\u00efmplem<span class=\"_ _8\"></span>enteerd voor de <span class=\"_ _8\"></span>op aandelen gebas<span class=\"_ _8\"></span>eerde<span class=\"ls0 ws0\"> </span>bet<span class=\"_ _8\"></span>alingen (LT<span class=\"_ _8\"></span>IP). Voor meer infor<span class=\"_ _8\"></span>matie, zie toelicht<span class=\"_ _8\"></span>ing 7.5.6<span class=\"ls0 ws0\">. </span>en 7.28.<span class=\"fc11 ls0 ws0\"> </span><span class=\"ls20 ws39\">Dit <span class=\"ls0 ws0\">indekkingsprogramma </span></span>wer<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span>ges<span class=\"_ _8\"></span>topt.<span class=\"fc11 ls0 ws0\"> <span class=\"fcb\"> </span></span></span>De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__115": {
   "value": "7.2.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Aangepaste gewone winst en aa<span class=\"_ _1\"></span>ngepaste gewone<span class=\"_ _1\"></span> winst per aandeel<span class=\"ls0 ws0\"> </span></span>Aangepaste<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">gewon<span class=\"_ _8\"></span>e winst wordt gedef<span class=\"_ _8\"></span>inieerd als w<span class=\"_ _8\"></span>inst voor de per<span class=\"_ _8\"></span>iode </span>behalve<span class=\"ls0 ws0\"> <span class=\"ws14a\">EBITDA aanpassingen</span> </span><span class=\"ws3f\">en belast<span class=\"_ _8\"></span>ingseffect op E<span class=\"_ _8\"></span>BITDA aanpass<span class=\"_ _8\"></span>ingen, toewijs<span class=\"_ _8\"></span>baar aan de aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span> van </span>de Groep. <span class=\"ws38\">Aan<span class=\"_ _8\"></span>gepaste<span class=\"ls0 ws0\"> </span></span>gewon<span class=\"_ _8\"></span>e winst per aan<span class=\"_ _8\"></span>deel is <span class=\"ws38\">aangep<span class=\"_ _8\"></span>aste<span class=\"ls0 ws0\"> </span></span>gewone w<span class=\"_ _8\"></span>inst gedeeld do<span class=\"_ _8\"></span>or het gewoge<span class=\"_ _8\"></span>n gemiddeld aant<span class=\"_ _8\"></span>al gewone aand<span class=\"_ _8\"></span>elen<span class=\"ls0 ws0\">. </span>De aangepaste<span class=\"_ _8\"></span> <span class=\"ws38\">gewone </span>winst<span class=\"_ _8\"></span> per aandeel voor<span class=\"_ _8\"></span> de perioden ein<span class=\"_ _8\"></span>digend op 31 decem<span class=\"_ _8\"></span>ber worden weer<span class=\"_ _8\"></span>gegeven in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>16 \u2018Winst per<span class=\"_ _8\"></span> Aandeel\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__257-1": {
   "value": "7.3.  KAPITAALBEHEER  De doelstellingen van de Groep met betrekking tot het beheren van kapitaal zijn er op gericht om de continu\u00efteit van het bedrijf te garanderen met als doel de creatie van aandeelhouderswaarde. De Groep bewaakt het kapitaal op basis van de netto financi\u00eble schuldpositie en haar leverage. De netto financi\u00eble schuldpositie van de Groep wordt berekend door alle kortlopende en langlopende rentedragende schulden bij elkaar op te tellen en daar de beschikbare kortlopende liquide middelen van af te trekken.  De leverage wordt berekend als de netto financi\u00eble schuldpositie gedeeld door de LTM aangepaste EBITDA (d.w.z. EBITDA behalve EBITDA aanpassingen voor de laatste twaalf maanden (LTM)). De netto financi\u00eble schuldpositie en de leverage van de Groep voor de boekjaren afgesloten op 31 december is als volgt: 31 december 2022  31 december 2021 in miljoen \u20ac Langlopende rentedragende schulden 908,5  885,2 Kortlopende rentedragende schulden 167,6  87,0 Geldmiddelen en kasequivalenten (208,7) (246,7) Netto Financi\u00eble Schuldpositie 867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/LTM Aangepaste EBITDA Ratio 6,4  4,2 In de loop van 2022 werden de bestaande convenanten met betrekking tot de beschikbare kredietfaciliteiten heronderhandeld en vervangen door een liquiditeitsconvenant, die verder wordt toegelicht in toelichting 7.4. Het management heeft gedetailleerde budgetten en kasstroomprognoses opgesteld, die de strategie van de Groep weerspiegelen. Hoewel er beperkte speelruimte is om deze convenanten te behalen, is de Vennootschap overtuigd dat het aan de financi\u00eble convenanten zal voldoen, en deze overtuiging is versterkt door de resultaten tot op heden in 2023 en de voortgang in de verkoop van de Mexicaanse activiteiten. De afronding van deze verkoop wordt verwacht in het tweede kwartaal van 2023 en de opbrengst zal gebruikt worden om de termijnlening (term loan) van 220,0 miljoen \u20ac terug te betalen. Bovendien is de Groep momenteel in overleg met de banken om de verlenging van het wentelkrediet (revolving credit facility) te bespreken, die momenteel medio 2024 afloopt, en zal het in dit kader ook voorwaarden bespreken die voldoen aan de financi\u00eble noden van de Groep. 7.4.2.  Winstbelastingen De Groep heeft fiscale verliezen en andere belastingskredieten die gebruikt kunnen worden om toekomstige belastbare winsten te verrekenen, voornamelijk in Belgi\u00eb, Frankrijk en Spanje voor een bedrag van 544,5 miljoen \u20ac per 31 december 2022 (628,0 miljoen \u20ac op 31 december 2021). De Europese Commissie (EC) heeft het Belgisch fiscale regime van \u201cExcess Profit tax Rulings\u201d (EPR) in vraag gesteld. Volgens de Commissie is dit regime een vorm van ongeoorloofde staatssteun. Ontex, meer bepaald haar Belgische dochtervennootschap Ontex BV, had een \u201cExcess Profit Ruling\u201d voor de jaren 2011-2015. Ontex heeft beroep aangetekend tegen de EC beslissing. Het Europees Hof van Justitie heeft op 14 februari 2019 uitspraak gedaan over de zaak van de Belgische Staat tegen de EC en Magnetrol International tegen de EC. Het Hof vernietigt de beslissing van de Commissie omdat de Commissie het systeem van de EPR ten onrechte als staatssteun beschouwt. De Europese Commissie is tegen de beslissing van het Gerecht in beroep gegaan bij het Europees Hof van Justitie en in september 2021 heeft het Hof besloten dat de procedure met betrekking tot de EPR-beslissing moet worden heropend voor het Gerecht van de EU. Wij volgen dit van dichtbij op. Verder heeft de Europese Commissie in september 2019 formele onderzoeksprocedures ten aanzien van elk individueel EPR, met inbegrip van deze van Ontex, ingeleid, omdat ze van oordeel is dat elk EPR illegale staatssteun toekent, ook al doet het EPR-systeem dat niet. De formele onderzoeksprocedure ten aanzien van de EPR van Ontex is lopende en het is onduidelijk wanneer een finale beslissing moet worden verwacht. Ontex zal het recht hebben om beroep aan te tekenen tegen elke beslissing die zou concluderen dat Ontex illegale staatssteun zou verkregen hebben. Een dergelijk beroep zal een zekere tijd in beslag nemen om gehoord te worden. Ontex had in zijn belastingspositie ten volle rekening gehouden met de impact van het feit dat het beroep van de Commissie dat het EPR-systeem onwettige staatssteun vormt, zou slagen. Aangezien de uitkomst van beide procedures nog niet duidelijk is, zal Ontex momenteel de betreffende voorzieningen nog niet laten vrijvallen. De Groep heeft slechts voor 20,6 miljoen \u20ac aan fiscale verliezen en andere belastingskredieten opgenomen als uitgestelde belastingvorderingen van de 544,5 miljoen \u20ac vermeld hierboven. De waardering van dit actief is afhankelijk van een aantal belangrijke beoordelingen met betrekking tot toekomstige waarschijnlijke belastbare winst van verschillende dochterondernemingen van de Groep die actief zijn in verschillende rechtsgebieden. Deze schattingen worden zorgvuldig gemaakt en gebaseerd op de kennis op dat moment. De Groep maakt gebruik van significante beoordelingen in het bepalen van onzekerheden over fiscale behandelingen. Gezien de Groep in een complexe multinationale omgeving actief is, oordeelt ze of bepaalde onzekere belastingvoorzieningen moeten opgenomen worden in de geconsolideerde jaarrekening (op basis van de vereisten van IFRIC 23). 7.4.4.  Bijzondere waardeverminderingsverliezen De Groep test jaarlijks of de goodwill een bijzonder waardeverminderingsverlies heeft ondergaan in overeenstemming met de grondslagen voor financi\u00eble verslaggeving opgenomen in toelichting 7.1.4 \u201cGoodwill\u201d. Deze test op bijzondere waardeverminderingsverliezen van goodwill heeft een bijzonder waardeverminderingsverlies op de kasstroomgenererende eenheid (KGE) \u201cRusland\u201d tot gevolg gehad in 2022. De bijzondere waardevermindering van de KGE \"Rusland\" werd volledig toegewezen aan de goodwill (84,1 miljoen \u20ac). Voor meer informatie, zie toelichting 7.9. De Groep onderscheidt de volgende kasstroomgenererende eenheden: \u2022  Europa \u2022  Rusland \u2022  Noord-Amerika \u2022  Als onderdeel van activa die te koop worden gehouden (Midden-Amerika, MEAA en Zuid-Amerika). Voor meer informatie, zie toelichting 7.4.9 en 7.8. De realiseerbare waarden van kasstroomgenererende eenheden worden bepaald op basis van berekeningen van de bedrijfswaarde. Deze berekeningen vereisen het gebruik van inschattingen en veronderstellingen, met inbegrip van macro-economische omstandigheden, de vraag en concurrentie op de markten waarop we actief zijn, het productaanbod, de productmix en prijszetting, de beschikbaarheid en de kostprijs van grondstoffen, directe en indirecte kosten, de operationele marges, groeivoeten, investeringsuitgaven en werkkapitaal,... zoals weerhouden in de financi\u00eble budgetten en de strategische plannen van Ontex, alsook de disconteringsvoeten. De Groep nam klimaatgerelateerde zaken in overweging, maar deze hadden geen materi\u00eble impact op de test op bijzondere waardeverminderingsverliezen, zoals aangegeven in de niet-financi\u00eble verslaggeving. Voor meer  informatie met betrekking tot  de uitgevoerde test op bijzondere waardevermindering, zie toelichting 7.9. \u201cGoodwill en immateri\u00eble activa\u201d.  De gebruikte disconteringsvoeten worden hieronder samengevat:  in % Boekjaar 2022 2021 Disconteringsvoet voor belastingen Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- & Centraal-Amerika n.v.t. 7,5% Noord-Amerika 9,1% n.v.t. Midden-Oosten, Afrika & Azi\u00eb n.v.t. 12,8% Zuid-Amerika n.v.t. 16,4% Als gevolg van de op de KGE \"Rusland\" geboekte waardevermindering is aan deze KGE geen goodwill meer toegerekend per december 2022. Een sensitiviteitsanalyse toont dat de realiseerbare waarde van Europa en Noord-Amerika zou overeenstemmen met hun boekwaardes indien de discontovoet v\u00f3\u00f3r belastingen van de KGE's respectievelijk 11,8% en 20,8% zou bedragen, met alle andere parameters constant gehouden. Zoals vermeld in toelichting 7.9, worden kasstromen over een periode van meer dan vier jaar ge\u00ebxtrapoleerd op basis van een groeivoet van 2,0% voor zowel Europa als Noord-Amerika. Dezelfde percentages worden gebruikt als perpetuele groeivoeten. Het management heeft deze groeivoeten bepaald en deze overschrijden de huidige marktverwachtingen voor de markten waarin de twee KGE\u2019s actief zijn niet. Indien het lange termijn groeipercentage voor \u00e9\u00e9n van de KGE\u2019s daalt met 40,0%, hoeft er geen bijzonder waardeverminderingsverlies opgenomen te worden. Als de geschatte operationele marges zouden dalen met 20,0%, dan zou er geen bijzonder waardeverminderingsverlies moeten opgenomen worden.  Toekomstige kasstromen zijn inschattingen die waarschijnlijk in toekomstige perioden worden herzien als gevolg van wijzigingen in onderliggende veronderstellingen. De belangrijkste veronderstellingen die de waarde van de goodwill be\u00efnvloeden, zijn o.a. langlopende rentevoeten en andere marktgegevens. Zouden de veronderstellingen ongunstig evolueren in de toekomst, dan kan de bedrijfswaarde van de goodwill afnemen tot onder de boekwaarde. Op basis van de huidige waarderingen lijkt er voldoende ruimte te zijn om een normale variatie in de onderliggende veronderstellingen te kunnen absorberen.  7.4.9.  Voor verkoop aangehouden groep van activa die wordt afgestoten en be\u00ebindigde bedrijfsactiviteiten Na de strategische evaluatie die eind 2021 werd aangekondigd en begin 2022 werd bevestigd, kondigde de Groep aan dat het desinvesteringsopportuniteiten zal nastreven voor de activiteiten in de \"Emerging Markets\".  De \"Emerging Markets\" worden voornamelijk gedreven door eigen merken en omvatten in hoofdzaak de Centraal- en Zuid-Amerikaanse activiteiten, alsook die in het Midden-Oosten en Afrika. Deze activiteiten, die naar verwachting binnen 12 maanden zullen worden verkocht, zijn geclassificeerd als een groep activa die wordt afgestoten, aangehouden voor verkoop, en afzonderlijk gepresenteerd in de balans.  Vaste activa (en groepen activa die worden afgestoten) geclassificeerd als aangehouden voor verkoop worden gewaardeerd tegen de laagste waarde van hun vorige boekwaarde en hun re\u00eble waarde minus de verkoopkosten. Elk verschil tussen de boekwaarde en de re\u00eble waarde verminderd met de verkoopkosten wordt opgenomen als een bijzonder waardeverminderingsverlies. Op 31 december 2022 worden de be\u00ebindigde KGE's (activa aangehouden voor verkoop) gewaardeerd tegen hun geschatte re\u00eble waarde verminderd met de verkoopkosten. De afschrijving van die activa wordt stopgezet vanaf hun classificatie als aangehouden voor verkoop. De geconsolideerde balansen van voorgaande periodes worden niet herwerkt om de nieuwe classificatie van een vast actief (of groep activa die wordt afgestoten) als aangehouden voor verkoop weer te geven.7.4.10.  Activiteiten in Rusland De Groep volgt de ontwikkelingen in het conflict tussen Rusland en Oekra\u00efne op de voet, aangezien dit het vermogen van Ontex om in deze regio's te opereren, verstoort. Ontex concentreert zich in de eerste plaats op de veiligheid van zijn werknemers en de Groep verleent de nodige steun. Ontex heeft verkoop- en marketingkantoren in Rusland en Oekra\u00efne en een productie-eenheid in Noginsk, nabij Moskou.  In 2022 genereerde de Groep ongeveer 157,2 miljoen \u20ac omzet in Rusland. De vaste activa in Rusland vertegenwoordigen ongeveer 27,8 miljoen \u20ac van de geconsolideerde vaste activa, waaronder voornamelijk machines en recht-op-gebruik activa (geleasde productiefaciliteiten). De productie- en handelsactiviteiten worden voortgezet aangezien de Russische Ontex-activiteit essenti\u00eble verzorgingsproducten levert, maar deze zijn sterk afhankelijk van de levering van de nodige grondstoffen en hulpbronnen aan de lokale productiefaciliteit.  Vanaf het begin van de invasie van Oekra\u00efne door Rusland heeft Ontex strenge voorwaarden gesteld aan de voortzetting van zijn activiteiten in Rusland, waaronder een investeringsstop, een stop op de export uit Rusland en de aanpassing aan de wijzigende economische sancties en verstoringen van de bevoorrading. We hebben ons bedrijfsmodel aangepast om te voldoen aan de veranderende regelgeving inzake economische sancties. Dit heeft geleid tot de toenemende autonomie van de meeste lokale activiteiten in Rusland binnen een door de groep gedefinieerd kader, waarbij de normen van Ontex inzake kwaliteit, veiligheid, financi\u00eble controles, rapportering en doelstellingen nageleefd kunnen blijven worden.  Aangezien de continu\u00efteit van de activiteiten en de bijbehorende financi\u00eble transacties, in het kader van de wijzigende sancties, met enige onzekerheid blijft omgeven worden, heeft de Groep besloten om een deel van de goodwill die aan de Russische activiteiten is toegeschreven, af te splitsen en vervolgens af te waarderen voor een bedrag van 84,1 miljoen \u20ac (zie toelichting 7.9.). .",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__256-1": {
   "value": "7.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws28\">KAPITAALBEHE<span class=\"_ _1\"></span>ER <span class=\"ls0 ws0\"> </span></span></span>De doelstellin<span class=\"_ _8\"></span>gen van de Groep met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> het beheren van kapit<span class=\"_ _8\"></span>aal zijn er op gericht<span class=\"_ _8\"></span> om de continu\u00ef<span class=\"_ _8\"></span>teit van het bedrijf t<span class=\"_ _8\"></span>e garanderen met als<span class=\"_ _8\"></span> doel de creatie van aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span>waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep bewaakt het<span class=\"_ _8\"></span> kapitaal op basis va<span class=\"_ _8\"></span>n de netto financi\u00ebl<span class=\"_ _8\"></span>e schuldposi<span class=\"_ _8\"></span>tie en haar leverage.<span class=\"_ _8\"></span> De netto financi\u00eb<span class=\"_ _8\"></span>le schuldposi<span class=\"_ _8\"></span>tie van de Groep wor<span class=\"_ _8\"></span>dt berekend door al<span class=\"_ _8\"></span>le kortlopend<span class=\"_ _8\"></span>e en langlopende re<span class=\"_ _8\"></span>ntedragende s<span class=\"_ _8\"></span>chulden bij e<span class=\"_ _8\"></span>lkaar op te tell<span class=\"_ _8\"></span>en en daar de besc<span class=\"_ _8\"></span>hikbare kortl<span class=\"_ _8\"></span>opende liquid<span class=\"_ _8\"></span>e middelen van a<span class=\"_ _8\"></span>f te trek<span class=\"_ _8\"></span><span class=\"ws38\">ken. <span class=\"ls0 ws0\"> </span></span>De leverage w<span class=\"_ _8\"></span>ordt bereke<span class=\"_ _8\"></span>nd als de nett<span class=\"_ _8\"></span>o financi\u00eble sc<span class=\"_ _8\"></span>huldposit<span class=\"_ _8\"></span>ie gedeeld<span class=\"_ _8\"></span> door de LTM <span class=\"_ _8\"></span>aangepaste E<span class=\"_ _8\"></span>BITDA (d.<span class=\"_ _8\"></span>w.z. EBIT<span class=\"_ _8\"></span>DA behalve EBI<span class=\"_ _8\"></span>TDA aanpassi<span class=\"_ _8\"></span>ngen voor de <span class=\"_ _8\"></span>laatste twaalf<span class=\"_ _8\"></span> maanden (LTM)). De netto financ<span class=\"_ _8\"></span>i\u00eble schuldp<span class=\"_ _8\"></span>ositie en de lever<span class=\"_ _8\"></span>age van de Gr<span class=\"_ _8\"></span>oep voor<span class=\"ls0 ws0\"> </span>de b<span class=\"_ _8\"></span>oekjaren afg<span class=\"_ _8\"></span>esloten op 31 dece<span class=\"_ _8\"></span>mber is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>31 december 2022 <span class=\"_ _f5\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende rentedragende sc<span class=\"_ _8\"></span>hulden 908,5  885,2 Kortlopende rentedragende schul<span class=\"_ _8\"></span>den 167,6  87,0 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten (208,7) (246,7) Netto Financi<span class=\"_ _8\"></span>\u00eble Schuldp<span class=\"_ _8\"></span>ositie<span class=\"ls0 ws0\"> </span>867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/<span class=\"_ _8\"></span>LTM Aangepaste EBITDA Rati<span class=\"_ _8\"></span>o 6,4  4,2 In de loop van<span class=\"_ _8\"></span> 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wer<span class=\"_ _8\"></span>den de besta<span class=\"_ _8\"></span>ande conve<span class=\"_ _8\"></span>nanten met bet<span class=\"_ _8\"></span>rekking tot<span class=\"_ _8\"></span> de beschikb<span class=\"_ _8\"></span>are kredietfac<span class=\"_ _8\"></span>iliteiten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">heronderhan<span class=\"_ _8\"></span>deld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span></span></span>ver<span class=\"_ _8\"></span>vangen door <span class=\"_ _8\"></span>een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant, die <span class=\"_ _8\"></span><span class=\"ws42\">verder wordt </span>toegelicht<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.<span class=\"ls0 ws0\"> </span></span>7.4.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Liqu<span class=\"_ _8\"></span>iditeitssituatie</span> </span>De geconsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning is opgeste<span class=\"_ _8\"></span>ld op basis van continu\u00ef<span class=\"_ _8\"></span>teit, waarbij r<span class=\"_ _8\"></span>ekening wordt gehou<span class=\"_ _8\"></span>den met de realis<span class=\"_ _8\"></span>atie van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>activ<span class=\"_ _8\"></span>a en de voldoening v<span class=\"_ _8\"></span>an verplichting<span class=\"_ _8\"></span>en tijdens de norm<span class=\"_ _8\"></span>ale gang van zake<span class=\"_ _8\"></span>n. <span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">termijnle<span class=\"_ _8\"></span>ning (<span class=\"ff3f\">term<span class=\"_ _8\"></span> loan</span></span></span>) <span class=\"ls1f ws3e\">van 220,<span class=\"_ _8\"></span>0 miljoen \u20ac en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws3e\">het went<span class=\"_ _8\"></span>elkrediet</span> (<span class=\"ff3f ls1f ws3e\">revo<span class=\"_ _8\"></span>lving credit f<span class=\"_ _8\"></span>acility</span>) <span class=\"ls1f ws3e\">van 2<span class=\"_ _8\"></span>50,0 miljo<span class=\"_ _8\"></span>en \u20ac, waarvan 1<span class=\"_ _8\"></span>15,0 miljoen \u20ac g<span class=\"_ _8\"></span>ebruikt is per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022, zijn ond<span class=\"_ _8\"></span>erhevig </span>aan schuldcon<span class=\"_ _8\"></span>venanten. Voor<span class=\"_ _8\"></span> het volledige j<span class=\"_ _8\"></span>aar 2022 werd<span class=\"_ _8\"></span>en deze schuld<span class=\"_ _8\"></span>convenanten h<span class=\"_ _8\"></span>eronderhandel<span class=\"_ _8\"></span>d en vervange<span class=\"_ _8\"></span>n door een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant<span class=\"ls0 ws0\">, <span class=\"_ _8\"></span></span>waaraan de Gr<span class=\"_ _8\"></span>oep voldaan heeft<span class=\"_ _8\"></span><span class=\"ls17 ws3e\">. Voor </span>2023 is de liqui<span class=\"_ _8\"></span>diteitsconv<span class=\"_ _8\"></span>enant die beha<span class=\"_ _8\"></span>ald moet word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">per 31 maart 20<span class=\"_ _8\"></span>23<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">gedefinie<span class=\"_ _8\"></span>erd als geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalenten <span class=\"_ _8\"></span>plus het niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte gede<span class=\"_ _8\"></span>elte van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>(<span class=\"ff3f\">revolving </span></span></span></span></span></span>credit facility<span class=\"ff3a ls0 ws0\">)<span class=\"ls1f ws43\">, en</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dit bedrag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dient meer dan<span class=\"_ _8\"></span> 200,0 miljoen \u20ac te bedra<span class=\"_ _8\"></span>gen. <span class=\"ls20 ws39\">De</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws38\">leverage</span>-<span class=\"ls1f ws38\">convena<span class=\"_ _8\"></span>nt</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">per 30 juni 2023 en 31 decemb<span class=\"_ _8\"></span>er 2023</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">is gedefinieerd a<span class=\"_ _8\"></span>ls de ratio van de n<span class=\"_ _8\"></span>etto financi<span class=\"_ _8\"></span>\u00eble </span></span>schuldposit<span class=\"_ _8\"></span>ie versus de aan<span class=\"_ _8\"></span>gepaste EBIT<span class=\"_ _8\"></span>DA<span class=\"ls0 ws0\"> </span>over de la<span class=\"_ _8\"></span>atste twaalf<span class=\"_ _8\"></span> maa<span class=\"ws38\">nden<span class=\"ls21 ws3b\">, </span>en </span>deze r<span class=\"_ _8\"></span>atio mag res<span class=\"_ _8\"></span>pectievelijk<span class=\"_ _8\"></span> 4,75 en 3,75 niet ov<span class=\"_ _8\"></span>erschrijde<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Het management<span class=\"_ _8\"></span> heeft gedet<span class=\"_ _8\"></span>ailleerde budg<span class=\"_ _8\"></span>etten en <span class=\"ws38\">kasstr<span class=\"_ _8\"></span>oom</span>progn<span class=\"_ _8\"></span>oses opgesteld,<span class=\"_ _8\"></span> die de strat<span class=\"_ _8\"></span>egie van de Groe<span class=\"_ _8\"></span>p weerspiegele<span class=\"_ _8\"></span>n. Hoewel er b<span class=\"_ _8\"></span>eperkte speelr<span class=\"_ _8\"></span>uimte is om deze co<span class=\"_ _8\"></span>nvenanten t<span class=\"_ _8\"></span>e b<span class=\"ls1f ws4e\">ehalen, is <span class=\"ws4b\">de Venn<span class=\"_ _8\"></span>ootschap</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws4e\">overt<span class=\"_ _8\"></span>uigd dat het aan d<span class=\"_ _8\"></span>e financi\u00eble conv<span class=\"_ _8\"></span>enanten zal vo<span class=\"_ _8\"></span>ldoen, <span class=\"_ _8\"></span>en deze overtuig<span class=\"_ _8\"></span>ing is verst<span class=\"_ _8\"></span>erkt door de result<span class=\"_ _8\"></span>aten tot op heden i<span class=\"_ _8\"></span>n 2023 en de voortgan<span class=\"_ _8\"></span>g in de </span>verkoop van de M<span class=\"_ _8\"></span>exicaanse act<span class=\"_ _8\"></span>iviteiten<span class=\"ls20 ws47\">. De<span class=\"_ _8\"></span> </span>afronding van dez<span class=\"_ _8\"></span>e verkoop<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">wor</span>dt verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in het tweede k<span class=\"_ _8\"></span>wartaal van 2023 e<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">zal<span class=\"ls0 ws0\"> </span></span>gebruik<span class=\"_ _8\"></span>t worden om de t<span class=\"_ _8\"></span>ermijnlenin<span class=\"_ _8\"></span>g (<span class=\"ff3f\">term loan</span><span class=\"ls0 ws0\">) </span>van 2<span class=\"ls0 ws0\">2</span>0,0 miljoen \u20ac t<span class=\"_ _8\"></span>erug te betalen. Bovend<span class=\"_ _8\"></span>ien is de Groep moment<span class=\"_ _8\"></span>eel in overleg met<span class=\"_ _8\"></span> de banken om de verlengi<span class=\"_ _8\"></span>ng van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> (</span><span class=\"ff3f\">revolving credit facility</span><span class=\"ls0 ws0\">) </span>te bespreken, die m<span class=\"_ _8\"></span>omenteel medio 2024 afl<span class=\"_ _8\"></span>oopt, en zal het<span class=\"_ _8\"></span> in dit kader ook voor<span class=\"_ _8\"></span>waarden bespr<span class=\"_ _8\"></span>eken di<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e </span>voldoen aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de financi\u00eble n<span class=\"_ _8\"></span>oden van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2 Alle leningen z<span class=\"_ _8\"></span>ijn uitgedrukt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in \u20ac per 31 dece<span class=\"_ _8\"></span>mber 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 23 juni 2021 herfi<span class=\"_ _8\"></span>nancierde de Gr<span class=\"_ _8\"></span>oep haar gesyn<span class=\"_ _8\"></span>diceerde kr<span class=\"_ _8\"></span>edietfacilite<span class=\"_ _8\"></span>itsoveree<span class=\"_ _8\"></span>nkomst (Gesyndi<span class=\"_ _8\"></span>ceerde <span class=\"_ _8\"></span>Termijnlening A<span class=\"_ _8\"></span>)<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span>voor een bedr<span class=\"_ _8\"></span>ag van 220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span></span>miljoen \u20ac, en een R<span class=\"_ _8\"></span>evolvin<span class=\"_ _8\"></span>g kredietfacilite<span class=\"_ _8\"></span>it (Niet<span class=\"ls0 ws0\">-<span class=\"ls1f ws42\">achterge<span class=\"_ _8\"></span>stelde Revolv<span class=\"_ _8\"></span>ing Facilite<span class=\"_ _8\"></span>it B) voor een bedr<span class=\"_ _8\"></span>ag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws42\">van maximaal 250<span class=\"ls21 ws3b\">,0</span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws42\">mil<span class=\"_ _8\"></span>joen \u20ac. Bovend<span class=\"_ _8\"></span>ien heeft zij een Hi<span class=\"_ _8\"></span>gh Yield Bond (<span class=\"_ _8\"></span>Niet</span>-<span class=\"ls1f ws42\">achterg<span class=\"_ _8\"></span>estelde Oblig<span class=\"_ _8\"></span>atie) op 5</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">j<span class=\"_ _8\"></span>aar </span></span>uitgegeven (\u201c<span class=\"_ _8\"></span>Senior Notes\u201d<span class=\"_ _8\"></span>) voor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>een bedrag<span class=\"_ _8\"></span> van 580,0 milj<span class=\"_ _8\"></span>oen \u20ac met een c<span class=\"_ _8\"></span>oupon van 3,5<span class=\"ls0 ws0\">0<span class=\"_ _8\"></span></span>%. De gesyn<span class=\"_ _8\"></span>diceerde term<span class=\"_ _8\"></span>ijnlening A v<span class=\"_ _8\"></span>an 220,0 miljoen <span class=\"_ _8\"></span>\u20ac met vervald<span class=\"_ _8\"></span>ag<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>2024 heeft een r<span class=\"_ _8\"></span>entevoet van EURIBOR<span class=\"_ _8\"></span> 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3,9<span class=\"_ _8\"></span>0% (afhank<span class=\"_ _8\"></span>elijk van de lev<span class=\"_ _8\"></span>erage). D<span class=\"_ _8\"></span>e Niet<span class=\"ls0 ws0\">-</span><span class=\"ws38\">achter<span class=\"_ _8\"></span>gestelde<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>Revolving Faci<span class=\"_ _8\"></span>liteit met<span class=\"_ _8\"></span> vervaldag 2024 <span class=\"_ _8\"></span>heeft een r<span class=\"_ _8\"></span>entevoet van E<span class=\"_ _8\"></span>URIBOR 3 maanden plus een m<span class=\"_ _8\"></span>arge van 3,<span class=\"_ _8\"></span>60% (afhankelij<span class=\"_ _8\"></span>k van de lever<span class=\"_ _8\"></span>age), en werd opg<span class=\"_ _8\"></span>enomen voor ee<span class=\"_ _8\"></span>n bedrag van 115,<span class=\"_ _8\"></span>0 miljoen \u20ac.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 29 juli 2015 werd een v<span class=\"_ _8\"></span>olledig indekk<span class=\"_ _8\"></span>ingsprogr<span class=\"_ _8\"></span>amma (<span class=\"ls0 ws0\">\u201c</span>total ret<span class=\"_ _8\"></span>urn swap<span class=\"ls0 ws0\">\u201d</span>) ge\u00efmplem<span class=\"_ _8\"></span>enteerd voor de <span class=\"_ _8\"></span>op aandelen gebas<span class=\"_ _8\"></span>eerde<span class=\"ls0 ws0\"> </span>bet<span class=\"_ _8\"></span>alingen (LT<span class=\"_ _8\"></span>IP). Voor meer infor<span class=\"_ _8\"></span>matie, zie toelicht<span class=\"_ _8\"></span>ing 7.5.6<span class=\"ls0 ws0\">. </span>en 7.28.<span class=\"fc11 ls0 ws0\"> </span><span class=\"ls20 ws39\">Dit <span class=\"ls0 ws0\">indekkingsprogramma </span></span>wer<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span><span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span>ges<span class=\"_ _8\"></span>topt.<span class=\"fc11 ls0 ws0\"> <span class=\"fcb\"> </span></span></span>De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)  7.17.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"wsee\">Onderpand voor leningen </span> </span>De Groep is onderh<span class=\"_ _8\"></span>evig aan inf<span class=\"_ _8\"></span>ormatieconve<span class=\"_ _8\"></span>nanten op regel<span class=\"_ _8\"></span>matige tijdsti<span class=\"_ _8\"></span>ppen en bepaald<span class=\"_ _8\"></span>e financi\u00eble rat<span class=\"_ _8\"></span>io\u2019s worden o<span class=\"_ _8\"></span>pgevolgd.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"fcb ls1f wsd4\">O<span class=\"_ _8\"></span>p jaareinde<span class=\"ls0 ws0\"> </span>2022 en 2021<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">werd<span class=\"ls0 ws0\"> </span><span class=\"wsd4\">aan alle co<span class=\"ls0 ws0\">n</span>venanten vol<span class=\"_ _8\"></span>daan.<span class=\"ls0 ws0\"> </span></span></span></span></span></span>Er werden geen act<span class=\"_ _8\"></span>iva als onderpand g<span class=\"_ _8\"></span>egeven in het ka<span class=\"_ _8\"></span>der van de gesy<span class=\"_ _8\"></span>ndiceerde term<span class=\"_ _8\"></span>ijnleninge<span class=\"_ _8\"></span>n. Even<span class=\"_ _8\"></span>wel zijn bepaal<span class=\"_ _8\"></span>de dochterond<span class=\"_ _8\"></span>ernemingen b<span class=\"_ _8\"></span>orgstellers<span class=\"_ _8\"></span> voor deze lening<span class=\"_ _8\"></span>en. Voor lokale leningen worde<span class=\"_ _8\"></span>n bepaalde mac<span class=\"_ _8\"></span>hines in pand geg<span class=\"_ _8\"></span>even.<span class=\"ls0 ws0\"> </span>7.17.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Overige informatie <span class=\"ls0 ws0\"> </span></span>Serenity Spa b<span class=\"_ _8\"></span>eschikt over kr<span class=\"_ _8\"></span>edietlijnen v<span class=\"_ _8\"></span>oor een totaa<span class=\"_ _8\"></span>l van 62,0 miljoen <span class=\"_ _8\"></span>\u20ac, waarvan 19,5 <span class=\"_ _8\"></span>miljoen \u20ac is ge<span class=\"_ _8\"></span>bruikt door mi<span class=\"_ _8\"></span>ddel van uitgi<span class=\"_ _8\"></span>fte van externe ba<span class=\"_ _8\"></span>nkgaranties:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">30,0 miljoen \u20ac <span class=\"_ _8\"></span>van UniCredit<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">25,0 miljoen \u20ac <span class=\"_ _8\"></span>van UBI</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">7,0 miljoen \u20ac v<span class=\"_ _8\"></span>an BNL</span> </span>Een <span class=\"ws3e\">kredietli<span class=\"_ _8\"></span>jn van 1,0 mil<span class=\"_ _8\"></span>joen AUD werd toe<span class=\"_ _8\"></span>gekend aan Ont<span class=\"_ _8\"></span>ex Manufacturin<span class=\"_ _8\"></span>g Pty Ltd door Comm<span class=\"_ _8\"></span>onwealth Bank<span class=\"_ _8\"></span> Australia, wa<span class=\"_ _8\"></span>arvan 0,4 milj<span class=\"_ _8\"></span>oen AUD werd gebr<span class=\"_ _8\"></span>uikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor Ontex BV is<span class=\"_ _8\"></span> er een door BNL uitg<span class=\"_ _8\"></span>egeven bank<span class=\"_ _8\"></span>garantie van 2,5 m<span class=\"_ _8\"></span>iljoen \u20ac ten voor<span class=\"_ _8\"></span>dele van het It<span class=\"_ _8\"></span>aliaanse dou<span class=\"_ _8\"></span>aneagentsch<span class=\"_ _8\"></span>ap per 31 december<span class=\"_ _8\"></span> 2022.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__254": {
   "value": "7.3.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls18 ws28\">KAPITAALBEHE<span class=\"_ _1\"></span>ER <span class=\"ls0 ws0\"> </span></span></span>De doelstellin<span class=\"_ _8\"></span>gen van de Groep met<span class=\"_ _8\"></span> betrekking tot<span class=\"_ _8\"></span> het beheren van kapit<span class=\"_ _8\"></span>aal zijn er op gericht<span class=\"_ _8\"></span> om de continu\u00ef<span class=\"_ _8\"></span>teit van het bedrijf t<span class=\"_ _8\"></span>e garanderen met als<span class=\"_ _8\"></span> doel de creatie van aand<span class=\"_ _8\"></span>eelhouders<span class=\"_ _8\"></span>waarde.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep bewaakt het<span class=\"_ _8\"></span> kapitaal op basis va<span class=\"_ _8\"></span>n de netto financi\u00ebl<span class=\"_ _8\"></span>e schuldposi<span class=\"_ _8\"></span>tie en haar leverage.<span class=\"_ _8\"></span> De netto financi\u00eb<span class=\"_ _8\"></span>le schuldposi<span class=\"_ _8\"></span>tie van de Groep wor<span class=\"_ _8\"></span>dt berekend door al<span class=\"_ _8\"></span>le kortlopend<span class=\"_ _8\"></span>e en langlopende re<span class=\"_ _8\"></span>ntedragende s<span class=\"_ _8\"></span>chulden bij e<span class=\"_ _8\"></span>lkaar op te tell<span class=\"_ _8\"></span>en en daar de besc<span class=\"_ _8\"></span>hikbare kortl<span class=\"_ _8\"></span>opende liquid<span class=\"_ _8\"></span>e middelen van a<span class=\"_ _8\"></span>f te trek<span class=\"_ _8\"></span><span class=\"ws38\">ken. <span class=\"ls0 ws0\"> </span></span>De leverage w<span class=\"_ _8\"></span>ordt bereke<span class=\"_ _8\"></span>nd als de nett<span class=\"_ _8\"></span>o financi\u00eble sc<span class=\"_ _8\"></span>huldposit<span class=\"_ _8\"></span>ie gedeeld<span class=\"_ _8\"></span> door de LTM <span class=\"_ _8\"></span>aangepaste E<span class=\"_ _8\"></span>BITDA (d.<span class=\"_ _8\"></span>w.z. EBIT<span class=\"_ _8\"></span>DA behalve EBI<span class=\"_ _8\"></span>TDA aanpassi<span class=\"_ _8\"></span>ngen voor de <span class=\"_ _8\"></span>laatste twaalf<span class=\"_ _8\"></span> maanden (LTM)). De netto financ<span class=\"_ _8\"></span>i\u00eble schuldp<span class=\"_ _8\"></span>ositie en de lever<span class=\"_ _8\"></span>age van de Gr<span class=\"_ _8\"></span>oep voor<span class=\"ls0 ws0\"> </span>de b<span class=\"_ _8\"></span>oekjaren afg<span class=\"_ _8\"></span>esloten op 31 dece<span class=\"_ _8\"></span>mber is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>31 december 2022 <span class=\"_ _f5\"> </span>31 december 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende rentedragende sc<span class=\"_ _8\"></span>hulden 908,5  885,2 Kortlopende rentedragende schul<span class=\"_ _8\"></span>den 167,6  87,0 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten (208,7) (246,7) Netto Financi<span class=\"_ _8\"></span>\u00eble Schuldp<span class=\"_ _8\"></span>ositie<span class=\"ls0 ws0\"> </span>867,4  725,5 LTM Aangepaste EBITDA  135,7  172,2 Netto Financi\u00eble Schuldpositie/<span class=\"_ _8\"></span>LTM Aangepaste EBITDA Rati<span class=\"_ _8\"></span>o 6,4  4,2 In de loop van<span class=\"_ _8\"></span> 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wer<span class=\"_ _8\"></span>den de besta<span class=\"_ _8\"></span>ande conve<span class=\"_ _8\"></span>nanten met bet<span class=\"_ _8\"></span>rekking tot<span class=\"_ _8\"></span> de beschikb<span class=\"_ _8\"></span>are kredietfac<span class=\"_ _8\"></span>iliteiten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">heronderhan<span class=\"_ _8\"></span>deld<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span></span></span>ver<span class=\"_ _8\"></span>vangen door <span class=\"_ _8\"></span>een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant, die <span class=\"_ _8\"></span><span class=\"ws42\">verder wordt </span>toegelicht<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.<span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__259-1": {
   "value": "7.4.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">KRITISCHE BOEKHOUDKUND<span class=\"_ _8\"></span>IGE INSCHATTINGEN EN BEOORDELING<span class=\"_ _8\"></span>EN</span> </span>De in de geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e jaarrekenin<span class=\"_ _8\"></span>g gepresente<span class=\"_ _8\"></span>erde bedragen i<span class=\"_ _8\"></span>mplicer<span class=\"_ _8\"></span>en het gebruik<span class=\"_ _8\"></span> van inschatt<span class=\"_ _8\"></span>ingen en vero<span class=\"_ _8\"></span>nderstellin<span class=\"_ _8\"></span>gen aangaande <span class=\"_ _8\"></span>de toekomst<span class=\"_ _8\"></span>. Inschatt<span class=\"_ _8\"></span>ingen en beoor<span class=\"_ _8\"></span>delinge<span class=\"_ _8\"></span>n worden voortd<span class=\"_ _8\"></span>urend herzien <span class=\"_ _8\"></span>en zijn gebaseer<span class=\"_ _8\"></span>d op historisc<span class=\"_ _8\"></span>he ervaringen <span class=\"_ _8\"></span>en andere factor<span class=\"_ _8\"></span>en, zoals ver<span class=\"_ _8\"></span>wachtingen bet<span class=\"_ _8\"></span>reffende to<span class=\"ls0 ws0\">eko<span class=\"_ _8\"></span>mst</span>ige gebeurt<span class=\"_ _8\"></span>enissen waar<span class=\"_ _8\"></span>van wordt aang<span class=\"_ _8\"></span>enomen dat ze redelijk zij<span class=\"_ _8\"></span>n in de desbetreff<span class=\"_ _8\"></span>ende omstand<span class=\"_ _8\"></span>igheden. De w<span class=\"_ _8\"></span>erkelijke be<span class=\"_ _8\"></span>dragen kunnen af<span class=\"_ _8\"></span>wijken van d<span class=\"_ _8\"></span>eze inschattin<span class=\"_ _8\"></span>gen.<span class=\"ls0 ws0\"> </span>De inschatting<span class=\"_ _8\"></span>en en veronder<span class=\"_ _8\"></span>stellingen di<span class=\"_ _8\"></span>e van invloed zou<span class=\"_ _8\"></span>den kunnen zij<span class=\"_ _8\"></span>n op de geconsolid<span class=\"_ _8\"></span>eerde jaar<span class=\"_ _8\"></span>rekening word<span class=\"_ _8\"></span>en hieronder bes<span class=\"_ _8\"></span>proken<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>7.4.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Liqu<span class=\"_ _8\"></span>iditeitssituatie</span> </span>De geconsolid<span class=\"_ _8\"></span>eerde jaarreke<span class=\"_ _8\"></span>ning is opgeste<span class=\"_ _8\"></span>ld op basis van continu\u00ef<span class=\"_ _8\"></span>teit, waarbij r<span class=\"_ _8\"></span>ekening wordt gehou<span class=\"_ _8\"></span>den met de realis<span class=\"_ _8\"></span>atie van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>activ<span class=\"_ _8\"></span>a en de voldoening v<span class=\"_ _8\"></span>an verplichting<span class=\"_ _8\"></span>en tijdens de norm<span class=\"_ _8\"></span>ale gang van zake<span class=\"_ _8\"></span>n. <span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">termijnle<span class=\"_ _8\"></span>ning (<span class=\"ff3f\">term<span class=\"_ _8\"></span> loan</span></span></span>) <span class=\"ls1f ws3e\">van 220,<span class=\"_ _8\"></span>0 miljoen \u20ac en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws3e\">het went<span class=\"_ _8\"></span>elkrediet</span> (<span class=\"ff3f ls1f ws3e\">revo<span class=\"_ _8\"></span>lving credit f<span class=\"_ _8\"></span>acility</span>) <span class=\"ls1f ws3e\">van 2<span class=\"_ _8\"></span>50,0 miljo<span class=\"_ _8\"></span>en \u20ac, waarvan 1<span class=\"_ _8\"></span>15,0 miljoen \u20ac g<span class=\"_ _8\"></span>ebruikt is per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022, zijn ond<span class=\"_ _8\"></span>erhevig </span>aan schuldcon<span class=\"_ _8\"></span>venanten. Voor<span class=\"_ _8\"></span> het volledige j<span class=\"_ _8\"></span>aar 2022 werd<span class=\"_ _8\"></span>en deze schuld<span class=\"_ _8\"></span>convenanten h<span class=\"_ _8\"></span>eronderhandel<span class=\"_ _8\"></span>d en vervange<span class=\"_ _8\"></span>n door een liquidit<span class=\"_ _8\"></span>eitsconve<span class=\"_ _8\"></span>nant<span class=\"ls0 ws0\">, <span class=\"_ _8\"></span></span>waaraan de Gr<span class=\"_ _8\"></span>oep voldaan heeft<span class=\"_ _8\"></span><span class=\"ls17 ws3e\">. Voor </span>2023 is de liqui<span class=\"_ _8\"></span>diteitsconv<span class=\"_ _8\"></span>enant die beha<span class=\"_ _8\"></span>ald moet word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">per 31 maart 20<span class=\"_ _8\"></span>23<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws9f\">gedefinie<span class=\"_ _8\"></span>erd als geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivalenten <span class=\"_ _8\"></span>plus het niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte gede<span class=\"_ _8\"></span>elte van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _1\"></span>(<span class=\"ff3f\">revolving </span></span></span></span></span></span>credit facility<span class=\"ff3a ls0 ws0\">)<span class=\"ls1f ws43\">, en</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dit bedrag</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">dient meer dan<span class=\"_ _8\"></span> 200,0 miljoen \u20ac te bedra<span class=\"_ _8\"></span>gen. <span class=\"ls20 ws39\">De</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws38\">leverage</span>-<span class=\"ls1f ws38\">convena<span class=\"_ _8\"></span>nt</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">per 30 juni 2023 en 31 decemb<span class=\"_ _8\"></span>er 2023</span> <span class=\"_ _9\"></span><span class=\"ls1f ws43\">is gedefinieerd a<span class=\"_ _8\"></span>ls de ratio van de n<span class=\"_ _8\"></span>etto financi<span class=\"_ _8\"></span>\u00eble </span></span>schuldposit<span class=\"_ _8\"></span>ie versus de aan<span class=\"_ _8\"></span>gepaste EBIT<span class=\"_ _8\"></span>DA<span class=\"ls0 ws0\"> </span>over de la<span class=\"_ _8\"></span>atste twaalf<span class=\"_ _8\"></span> maa<span class=\"ws38\">nden<span class=\"ls21 ws3b\">, </span>en </span>deze r<span class=\"_ _8\"></span>atio mag res<span class=\"_ _8\"></span>pectievelijk<span class=\"_ _8\"></span> 4,75 en 3,75 niet ov<span class=\"_ _8\"></span>erschrijde<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Het management<span class=\"_ _8\"></span> heeft gedet<span class=\"_ _8\"></span>ailleerde budg<span class=\"_ _8\"></span>etten en <span class=\"ws38\">kasstr<span class=\"_ _8\"></span>oom</span>progn<span class=\"_ _8\"></span>oses opgesteld,<span class=\"_ _8\"></span> die de strat<span class=\"_ _8\"></span>egie van de Groe<span class=\"_ _8\"></span>p weerspiegele<span class=\"_ _8\"></span>n. Hoewel er b<span class=\"_ _8\"></span>eperkte speelr<span class=\"_ _8\"></span>uimte is om deze co<span class=\"_ _8\"></span>nvenanten t<span class=\"_ _8\"></span>e b<span class=\"ls1f ws4e\">ehalen, is <span class=\"ws4b\">de Venn<span class=\"_ _8\"></span>ootschap</span></span> <span class=\"_ _9\"></span><span class=\"ls1f ws4e\">overt<span class=\"_ _8\"></span>uigd dat het aan d<span class=\"_ _8\"></span>e financi\u00eble conv<span class=\"_ _8\"></span>enanten zal vo<span class=\"_ _8\"></span>ldoen, <span class=\"_ _8\"></span>en deze overtuig<span class=\"_ _8\"></span>ing is verst<span class=\"_ _8\"></span>erkt door de result<span class=\"_ _8\"></span>aten tot op heden i<span class=\"_ _8\"></span>n 2023 en de voortgan<span class=\"_ _8\"></span>g in de </span>verkoop van de M<span class=\"_ _8\"></span>exicaanse act<span class=\"_ _8\"></span>iviteiten<span class=\"ls20 ws47\">. De<span class=\"_ _8\"></span> </span>afronding van dez<span class=\"_ _8\"></span>e verkoop<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">wor</span>dt verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in het tweede k<span class=\"_ _8\"></span>wartaal van 2023 e<span class=\"_ _8\"></span>n de opbrengst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">zal<span class=\"ls0 ws0\"> </span></span>gebruik<span class=\"_ _8\"></span>t worden om de t<span class=\"_ _8\"></span>ermijnlenin<span class=\"_ _8\"></span>g (<span class=\"ff3f\">term loan</span><span class=\"ls0 ws0\">) </span>van 2<span class=\"ls0 ws0\">2</span>0,0 miljoen \u20ac t<span class=\"_ _8\"></span>erug te betalen. Bovend<span class=\"_ _8\"></span>ien is de Groep moment<span class=\"_ _8\"></span>eel in overleg met<span class=\"_ _8\"></span> de banken om de verlengi<span class=\"_ _8\"></span>ng van het went<span class=\"_ _8\"></span>elkrediet<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> (</span><span class=\"ff3f\">revolving credit facility</span><span class=\"ls0 ws0\">) </span>te bespreken, die m<span class=\"_ _8\"></span>omenteel medio 2024 afl<span class=\"_ _8\"></span>oopt, en zal het<span class=\"_ _8\"></span> in dit kader ook voor<span class=\"_ _8\"></span>waarden bespr<span class=\"_ _8\"></span>eken di<span class=\"_ _8\"></span><span class=\"ls0 ws0\">e </span>voldoen aan<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de financi\u00eble n<span class=\"_ _8\"></span>oden van de Groep<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>7.4.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Winstbelastingen </span>De Groep heef<span class=\"_ _8\"></span>t fiscale v<span class=\"_ _8\"></span>erliezen en<span class=\"_ _8\"></span> andere bel<span class=\"_ _8\"></span>astingskred<span class=\"_ _8\"></span>ieten die ge<span class=\"_ _8\"></span>bruikt kunn<span class=\"_ _8\"></span>en worden om t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare <span class=\"_ _8\"></span>winsten t<span class=\"_ _8\"></span>e verrekene<span class=\"_ _8\"></span>n, voornam<span class=\"_ _8\"></span>elijk in Bel<span class=\"_ _8\"></span>gi\u00eb<span class=\"ls0 ws0\">, </span>Frankrijk en S<span class=\"_ _8\"></span>panje voor een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bedrag va<span class=\"_ _8\"></span>n 544,5 miljoen<span class=\"_ _8\"></span> \u20ac per 31 december 20<span class=\"_ _8\"></span>22 (628,0 mil<span class=\"_ _8\"></span>joen \u20ac op 31 dec<span class=\"_ _8\"></span>ember 2021)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span></span>De Europese Com<span class=\"_ _8\"></span>missie (EC) heef<span class=\"_ _8\"></span>t het Belgisch f<span class=\"_ _8\"></span>iscale regime v<span class=\"_ _8\"></span>an \u201cExcess Pr<span class=\"_ _8\"></span>ofit tax Rulings<span class=\"_ _8\"></span>\u201d (EPR) in vraag <span class=\"_ _8\"></span>gesteld. Volg<span class=\"_ _8\"></span>ens de Commiss<span class=\"_ _8\"></span>ie is dit regime <span class=\"_ _8\"></span>een vorm van ong<span class=\"ws38\">e<span class=\"_ _8\"></span>oorloofde<span class=\"_ _8\"></span> </span>staatssteun.<span class=\"_ _8\"></span> Ontex, meer bep<span class=\"_ _8\"></span>aald haar Belgis<span class=\"_ _8\"></span>che dochtervenn<span class=\"_ _8\"></span>ootschap Ontex B<span class=\"_ _8\"></span>V, had een \u201cExcess Prof<span class=\"_ _8\"></span>it Ruling\u201d voor de jare<span class=\"_ _8\"></span>n 20<span class=\"ws38\">11<span class=\"ls0 ws0\">-</span></span>2015.<span class=\"_ _8\"></span> Ontex heeft beroe<span class=\"_ _8\"></span>p aangetekend<span class=\"_ _8\"></span> tegen de EC beslissing.<span class=\"_ _8\"></span> Het Europees <span class=\"_ _8\"></span>Hof van Just<span class=\"_ _8\"></span>itie heeft<span class=\"_ _8\"></span> op 14 februar<span class=\"_ _8\"></span>i 2019 uitsp<span class=\"_ _8\"></span>raak gedaan <span class=\"_ _8\"></span>over de zaak v<span class=\"_ _8\"></span>an de Belgis<span class=\"_ _8\"></span>che Staat t<span class=\"_ _8\"></span>egen de EC en M<span class=\"_ _8\"></span>agnetrol Int<span class=\"_ _8\"></span>ernational t<span class=\"_ _8\"></span>egen de EC.<span class=\"_ _8\"></span> Het Hof vernietigt de <span class=\"_ _8\"></span>beslissing v<span class=\"_ _8\"></span>an de Commiss<span class=\"_ _8\"></span>ie omdat de Com<span class=\"_ _8\"></span>missie het s<span class=\"_ _8\"></span>ysteem van de E<span class=\"_ _8\"></span>PR ten onrecht<span class=\"_ _8\"></span>e als staatsst<span class=\"_ _8\"></span>eun beschouwt<span class=\"_ _8\"></span>. De Euro<span class=\"_ _8\"></span>pese Commiss<span class=\"_ _8\"></span>ie is tegen de <span class=\"_ _8\"></span>beslissing va<span class=\"_ _8\"></span>n het Gerecht in beroep g<span class=\"_ _8\"></span>egaan bij het<span class=\"_ _8\"></span> Europees Hof van Jus<span class=\"_ _8\"></span>titie en in septem<span class=\"_ _8\"></span>ber 2021 heeft<span class=\"_ _8\"></span> het Hof besloten dat<span class=\"_ _8\"></span> de procedure met bet<span class=\"_ _8\"></span>rekking tot de EP<span class=\"_ _8\"></span>R<span class=\"ls0 ws0\">-</span>besl<span class=\"_ _8\"></span>issing moet worde<span class=\"_ _8\"></span>n heropend voo<span class=\"_ _8\"></span>r het Gerecht va<span class=\"_ _8\"></span>n de EU. Wij volgen di<span class=\"_ _8\"></span>t van dicht<span class=\"_ _8\"></span>bij op.<span class=\"ls0 ws0\"> </span>Verder heeft d<span class=\"_ _8\"></span>e Europese Co<span class=\"_ _8\"></span>mmissie in sep<span class=\"_ _8\"></span>tember 2019 fo<span class=\"_ _8\"></span>rmele onderz<span class=\"_ _8\"></span>oeksprocedur<span class=\"_ _8\"></span>es ten aanzie<span class=\"_ _8\"></span>n van elk indiv<span class=\"_ _8\"></span>idueel EPR,<span class=\"_ _8\"></span> met inbegr<span class=\"_ _8\"></span>ip van deze van O<span class=\"_ _8\"></span>ntex, ingeleid,<span class=\"_ _8\"></span> omdat ze van o<span class=\"_ _8\"></span>ordeel is dat elk EPR<span class=\"_ _8\"></span> illegale s<span class=\"_ _8\"></span>taatssteun t<span class=\"_ _8\"></span>oekent, o<span class=\"_ _8\"></span>ok al doet het<span class=\"_ _8\"></span> EPR<span class=\"ls0 ws0\">-</span>systeem<span class=\"_ _8\"></span> dat niet. De f<span class=\"_ _8\"></span>ormele onder<span class=\"_ _8\"></span>zoeksproc<span class=\"_ _8\"></span>edure ten aa<span class=\"_ _8\"></span>nzien van <span class=\"_ _8\"></span>de EPR van Ont<span class=\"_ _8\"></span>ex is lopende<span class=\"_ _8\"></span> en het is on<span class=\"_ _8\"></span>duidelijk wan<span class=\"_ _8\"></span>neer een finale besl<span class=\"_ _8\"></span>issing moet<span class=\"_ _8\"></span> worden verwacht<span class=\"_ _8\"></span>. Ontex zal het<span class=\"_ _8\"></span> recht hebben om<span class=\"_ _8\"></span> beroep aan te tekenen t<span class=\"_ _8\"></span>egen elke besl<span class=\"_ _8\"></span>issing <span class=\"_ _8\"></span><span class=\"ls17 ws20\">di<span class=\"ls0 ws0\">e <span class=\"_ _8\"></span></span></span>zou concl<span class=\"_ _8\"></span>uderen dat Ontex<span class=\"_ _8\"></span> illegale staat<span class=\"_ _8\"></span>ssteun zou verkr<span class=\"_ _8\"></span>egen hebben. Een d<span class=\"_ _8\"></span>ergelijk beroe<span class=\"_ _8\"></span>p zal een zekere<span class=\"_ _8\"></span> tijd in beslag n<span class=\"_ _8\"></span>emen om geho<span class=\"_ _8\"></span>ord te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex had in zijn belas<span class=\"_ _8\"></span>tingsposit<span class=\"_ _8\"></span>ie ten volle rekening g<span class=\"_ _8\"></span>ehouden met de impac<span class=\"_ _8\"></span>t van het feit dat het<span class=\"_ _8\"></span> beroep van de Commissie dat<span class=\"_ _8\"></span> het EPR<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>systeem onwet<span class=\"_ _8\"></span>tige staatss<span class=\"_ _8\"></span>teun vormt, zou slag<span class=\"_ _8\"></span>en. Aangezien de ui<span class=\"_ _8\"></span>tkomst van beid<span class=\"_ _8\"></span>e procedure<span class=\"_ _8\"></span>s nog niet duid<span class=\"_ _8\"></span>elijk is, zal Ont<span class=\"_ _8\"></span>ex momenteel <span class=\"_ _8\"></span>de betreffende <span class=\"_ _8\"></span>voorziening<span class=\"_ _8\"></span>en nog niet l<span class=\"_ _8\"></span>aten vrijv<span class=\"_ _8\"></span>allen.<span class=\"ls0 ws0\"> </span>De Groep heeft s<span class=\"_ _8\"></span>lechts voor 20,<span class=\"_ _8\"></span>6 miljoen \u20ac aan fisc<span class=\"_ _8\"></span>ale verliezen e<span class=\"_ _8\"></span>n andere belast<span class=\"_ _8\"></span>ingskrediet<span class=\"_ _8\"></span>en opgenom<span class=\"_ _8\"></span>en als uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en van de 544,5 mil<span class=\"_ _8\"></span>joen \u20ac vermeld hi<span class=\"_ _8\"></span>erboven. De waardering va<span class=\"_ _8\"></span>n dit actief is afhank<span class=\"_ _8\"></span>elijk van een aant<span class=\"_ _8\"></span>al belangrijk<span class=\"_ _8\"></span>e beoordelin<span class=\"_ _8\"></span>gen met betrekking t<span class=\"_ _8\"></span>ot toekoms<span class=\"_ _8\"></span>tige waarsc<span class=\"_ _8\"></span>hijnlijke bela<span class=\"_ _8\"></span>stbare winst va<span class=\"_ _8\"></span>n verschillen<span class=\"_ _8\"></span>de dochteronder<span class=\"_ _8\"></span>nemingen va<span class=\"_ _8\"></span>n de Groep die act<span class=\"_ _8\"></span>ief zijn in versc<span class=\"_ _8\"></span>hillende rec<span class=\"_ _8\"></span>htsgebieden.<span class=\"_ _8\"></span> Deze schatting<span class=\"_ _8\"></span>en worden zorgv<span class=\"_ _8\"></span>uldig gemaakt<span class=\"_ _8\"></span> en gebaseer<span class=\"_ _8\"></span>d op de kenni<span class=\"_ _8\"></span>s op dat moment.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De Groep maak<span class=\"_ _8\"></span>t gebruik van signif<span class=\"_ _8\"></span>icante be<span class=\"_ _8\"></span>oordelingen in <span class=\"_ _8\"></span>het bepalen va<span class=\"_ _8\"></span>n onzekerheden ov<span class=\"_ _8\"></span>er fiscale beh<span class=\"_ _8\"></span>andelingen.<span class=\"_ _8\"></span> Gezien de Groep in een co<span class=\"_ _8\"></span>mplexe multin<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span>tionale omgevi<span class=\"_ _8\"></span>ng actief is,<span class=\"_ _8\"></span> oordeelt ze of <span class=\"_ _8\"></span>bepaalde onze<span class=\"_ _8\"></span>kere belastin<span class=\"_ _8\"></span>gvoorzieni<span class=\"_ _8\"></span>ngen moeten opg<span class=\"_ _8\"></span>enomen worde<span class=\"_ _8\"></span>n in de geconsoli<span class=\"_ _8\"></span>deerde jaarrek<span class=\"_ _8\"></span>ening (op basis<span class=\"_ _8\"></span> van de vereist<span class=\"_ _8\"></span>en van IFRIC 23)<span class=\"_ _8\"></span><span class=\"ls0 ws0\">. </span>7.4.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Bedrijfscombinaties<span class=\"ls0 ws0\"> </span>Voor bedrijfsc<span class=\"_ _8\"></span>ombinaties di<span class=\"_ _8\"></span>ent de Groep vero<span class=\"_ _8\"></span>nderstelli<span class=\"_ _8\"></span>ngen en inschat<span class=\"_ _8\"></span>tingen te mak<span class=\"_ _8\"></span>en om de toewijzin<span class=\"_ _8\"></span>g van de aankoop<span class=\"_ _8\"></span>prijs van<span class=\"ls0 ws0\"> </span>de over<span class=\"_ _8\"></span>genomen activit<span class=\"_ _8\"></span>eit te kunne<span class=\"_ _8\"></span>n bepalen. Ten<span class=\"_ _8\"></span>einde d<span class=\"ls21 ws129\">it te </span>doen, moet de G<span class=\"_ _8\"></span>roep op overname<span class=\"_ _8\"></span>datum de re\u00ebl<span class=\"_ _8\"></span>e waarde bepa<span class=\"_ _8\"></span>len van de identi<span class=\"_ _8\"></span>ficeerbare<span class=\"_ _8\"></span> verworven act<span class=\"_ _8\"></span>iva en de aang<span class=\"_ _8\"></span>egane verplic<span class=\"_ _8\"></span>htinge<span class=\"_ _8\"></span>n. Deze veronder<span class=\"_ _8\"></span>stellingen<span class=\"_ _8\"></span> en inschattin<span class=\"_ _8\"></span>gen hebben<span class=\"_ _8\"></span> een impact op de be<span class=\"_ _8\"></span>dragen van de act<span class=\"_ _8\"></span>iva en verplicht<span class=\"_ _8\"></span>ingen die worde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>op<span class=\"_ _8\"></span>genomen in de bala<span class=\"_ _8\"></span>ns op overname<span class=\"_ _8\"></span>datum. Bovendi<span class=\"_ _8\"></span>en vereisen de b<span class=\"_ _8\"></span>epaling van de ver<span class=\"_ _8\"></span>wachte gebru<span class=\"_ _8\"></span>iksduur van <span class=\"_ _8\"></span>de verworven mat<span class=\"_ _8\"></span>eri\u00eble vaste act<span class=\"_ _8\"></span>iva, de identific<span class=\"_ _8\"></span>atie van ander<span class=\"_ _8\"></span>e immateri\u00eble a<span class=\"_ _8\"></span>ctiva en de bepalin<span class=\"_ _8\"></span>g van hetzij<span class=\"_ _8\"></span> onbeperkte of beper<span class=\"_ _8\"></span>kte gebruiks<span class=\"_ _8\"></span>duur van<span class=\"ls0 ws0\"> </span>andere imm<span class=\"_ _8\"></span>ateri\u00eble act<span class=\"_ _8\"></span>iva, een aanzienl<span class=\"_ _8\"></span>ijke graad van insc<span class=\"_ _8\"></span>hatting en zal d<span class=\"_ _8\"></span>it een impact hebb<span class=\"_ _8\"></span>en op de winst of<span class=\"_ _8\"></span> verlies van de Groe<span class=\"_ _8\"></span>p.<span class=\"fcd ls0 ws0\"> </span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.4.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Verwachte gebruiksduur <span class=\"ls0 ws0\"> </span></span>De verwachte <span class=\"_ _8\"></span>gebruiksduur v<span class=\"_ _8\"></span>an materi\u00eble v<span class=\"_ _8\"></span>aste activa en i<span class=\"_ _8\"></span>mmateri\u00eble ac<span class=\"_ _8\"></span>tiva moet worden ges<span class=\"_ _8\"></span>chat. De bepali<span class=\"_ _8\"></span>ng van de gebr<span class=\"_ _8\"></span>uiksdu<span class=\"_ _8\"></span>ur van de activa is<span class=\"_ _8\"></span> gebaseerd op het<span class=\"_ _8\"></span> oordeel van het<span class=\"_ _8\"></span> management.<span class=\"_ _8\"></span> De gebruiksdu<span class=\"_ _8\"></span>ur wordt elk jaa<span class=\"_ _8\"></span>r, aan het eind v<span class=\"_ _8\"></span>an het boekjaar<span class=\"_ _8\"></span>, opnieuw her<span class=\"_ _8\"></span>zien in overee<span class=\"_ _8\"></span>nstemming me<span class=\"_ _8\"></span>t IAS 16 en IAS 38.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>7.4.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Personeelsbeloningen  </span>De boekwaard<span class=\"_ _8\"></span>e van de verplicht<span class=\"_ _8\"></span>ingen van de Groep m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot personeelsbel<span class=\"_ _8\"></span>oningen wordt be<span class=\"_ _8\"></span>paald op een act<span class=\"_ _8\"></span>uari\u00eble basis<span class=\"_ _8\"></span> rekening houd<span class=\"_ _8\"></span>ende met bepaald<span class=\"_ _8\"></span>e veronders<span class=\"_ _8\"></span>tellingen. E<span class=\"_ _8\"></span>en van de belangr<span class=\"_ _8\"></span>ijkste toeg<span class=\"_ _8\"></span>epaste veronder<span class=\"_ _8\"></span>stellingen bi<span class=\"_ _8\"></span>j de bepaling v<span class=\"_ _8\"></span>an de nett<span class=\"_ _8\"></span>o kosten van de toe<span class=\"_ _8\"></span>gekende belo<span class=\"_ _8\"></span>ningen is de dis<span class=\"_ _8\"></span>conter<span class=\"_ _8\"></span>ingsvoet. Elk<span class=\"_ _8\"></span>e wijziging v<span class=\"_ _8\"></span>an deze ver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>g zal van invloed zijn o<span class=\"_ _8\"></span>p de boekwaarde v<span class=\"_ _8\"></span>an deze verplicht<span class=\"_ _8\"></span>in<span class=\"ws38\">gen. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is afha<span class=\"_ _8\"></span>nkelijk van de l<span class=\"_ _8\"></span>ooptijd van de b<span class=\"_ _8\"></span>eloning, d.<span class=\"_ _8\"></span>w.z. de gemiddel<span class=\"_ _8\"></span>de looptijd van d<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span>en, gewoge<span class=\"_ _8\"></span>n met de contan<span class=\"_ _8\"></span>te waarde van de kos<span class=\"_ _8\"></span>ten verbond<span class=\"_ _8\"></span>en aan deze overeenk<span class=\"_ _8\"></span>omsten. Volg<span class=\"_ _8\"></span>ens IAS 19 moet de dis<span class=\"_ _8\"></span>conteringsvo<span class=\"_ _8\"></span>et overeenkom<span class=\"_ _8\"></span>en met het marktr<span class=\"_ _8\"></span>endement van bedr<span class=\"_ _8\"></span>ijfsobligat<span class=\"_ _8\"></span>ies van hoge kw<span class=\"_ _8\"></span>aliteit en die een v<span class=\"_ _8\"></span>ergelijkbar<span class=\"_ _8\"></span>e looptijd he<span class=\"_ _8\"></span>bben als deze van de opg<span class=\"_ _8\"></span>enomen beloni<span class=\"_ _8\"></span>ngen en in deze<span class=\"_ _8\"></span>lfde valut<span class=\"_ _8\"></span>a. <span class=\"fcd ls0 ws0\"> </span>7.4.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls19 ws22\">O<span class=\"_ _8\"></span>mzet</span>-erkenning </span>Voor de toerek<span class=\"_ _8\"></span>ening van de volum<span class=\"_ _8\"></span>ekortingen (<span class=\"_ _8\"></span>aan klanten en van l<span class=\"_ _8\"></span>everanciers<span class=\"_ _8\"></span>) wordt gebruik g<span class=\"_ _8\"></span>emaakt van <span class=\"ws38\">enige<span class=\"ls0 ws0\"> </span></span>b<span class=\"_ _8\"></span>eoordeli<span class=\"_ _8\"></span>ngen met betrekki<span class=\"_ _8\"></span>ng tot het effec<span class=\"_ _8\"></span>t van commerci\u00ebl<span class=\"_ _8\"></span>e beslissingen d<span class=\"_ _8\"></span>ie de finale te ont<span class=\"_ _8\"></span>vangen of te verk<span class=\"_ _8\"></span>rijgen korti<span class=\"_ _8\"></span>ngen zullen be\u00efn<span class=\"_ _8\"></span>vloeden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Voor verkoop aangehouden groep van activa die wordt afgestoten en b</span></span><span class=\"ws35\">e\u00eb<span class=\"_ _1\"></span>indigde bedrij<span class=\"_ _1\"></span>fsactiviteiten<span class=\"ls0 ws0\"> </span></span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 werd beves<span class=\"_ _8\"></span>tigd, kondi<span class=\"_ _8\"></span>gde de Groep a<span class=\"_ _8\"></span>an dat het desi<span class=\"_ _8\"></span>nves<span class=\"_ _8\"></span>teringsoppor<span class=\"_ _8\"></span>tuniteiten z<span class=\"_ _8\"></span>al nastreven v<span class=\"_ _8\"></span>oor de activi<span class=\"_ _8\"></span>teiten in de \"Emergin<span class=\"_ _8\"></span>g Markets\". <span class=\"ls0 ws0\"> </span>De \"Emergin<span class=\"ls1f ws4f\">g Market<span class=\"_ _8\"></span>s\" worden voor<span class=\"_ _8\"></span>namelijk gedrev<span class=\"_ _8\"></span>en door eigen merk<span class=\"_ _8\"></span>en en omvatten i<span class=\"_ _8\"></span>n hoofdzaak de<span class=\"_ _8\"></span> Centraal<span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-</span>Am<span class=\"_ _8\"></span>erikaanse act<span class=\"_ _8\"></span>iviteiten, als<span class=\"_ _8\"></span>ook die in het<span class=\"_ _8\"></span> Midden<span class=\"ls0 ws0\">-</span>Oosten en Af<span class=\"_ _8\"></span>rika. </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassif<span class=\"_ _8\"></span>iceerd als ee<span class=\"_ _8\"></span>n groep activa die w<span class=\"_ _8\"></span>ordt afgestot<span class=\"_ _8\"></span>en, aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op, en afzonderl<span class=\"_ _8\"></span>ijk gepresenteer<span class=\"_ _8\"></span>d in de balans. <span class=\"ls0 ws0\"> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestoten) gec<span class=\"_ _8\"></span>lassificeer<span class=\"_ _8\"></span>d als aangehoud<span class=\"_ _8\"></span>en voor verkoop wo<span class=\"_ _8\"></span>rden gewaardeer<span class=\"_ _8\"></span>d tegen de laagste waar<span class=\"_ _8\"></span>de van hun vorige boekwaar<span class=\"_ _8\"></span>de en hun re\u00ebl<span class=\"_ _8\"></span>e waarde minus de v<span class=\"_ _8\"></span>erkoopkosten.<span class=\"_ _8\"></span> Elk verschil<span class=\"_ _8\"></span> tussen de boekwaar<span class=\"_ _8\"></span>de en de re\u00eble waarde verm<span class=\"_ _8\"></span>inderd met de ver<span class=\"_ _8\"></span>koopkosten wordt<span class=\"_ _8\"></span> opgenom<span class=\"_ _8\"></span>en als een bijzonder wa<span class=\"_ _8\"></span>ardevermin<span class=\"_ _8\"></span>deringsverlies<span class=\"_ _8\"></span>. Op <span class=\"_ _8\"></span><span class=\"ls0 ws0\">31 <span class=\"_ _8\"></span></span>decem<span class=\"_ _8\"></span>ber<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws49\">202<span class=\"_ _8\"></span>2 worden de be\u00ebin<span class=\"_ _8\"></span>digde KGE'<span class=\"_ _8\"></span>s (activa aangehou<span class=\"_ _8\"></span>den voor verko<span class=\"_ _8\"></span>op) gewaardeer<span class=\"_ _8\"></span>d tegen hun<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>geschatte<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws49\">re\u00eble waarde vermin<span class=\"_ _8\"></span>derd met de ver<span class=\"_ _8\"></span>koopkosten. D<span class=\"_ _8\"></span>e afschrijving </span>van die activ<span class=\"_ _8\"></span>a wordt stop<span class=\"_ _8\"></span>gezet vanaf h<span class=\"_ _8\"></span>un classif<span class=\"_ _8\"></span>icatie als aa<span class=\"_ _8\"></span>ngehouden vo<span class=\"_ _8\"></span>or verkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De geconsolid<span class=\"_ _8\"></span>eerde balans<span class=\"_ _8\"></span>en van voorgaa<span class=\"_ _8\"></span>nde perio<span class=\"_ _8\"></span>des worden ni<span class=\"_ _8\"></span>et herwerkt <span class=\"_ _8\"></span>om de nieuwe <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span>e van een vast a<span class=\"_ _8\"></span>ctief (of groep <span class=\"_ _8\"></span>activa die word<span class=\"_ _8\"></span>t afgestoten) al<span class=\"_ _8\"></span>s aangehoude<span class=\"_ _8\"></span>n voor verkoop w<span class=\"_ _8\"></span>eer te geven.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.4.10.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Act<span class=\"_ _8\"></span>iviteiten <span class=\"_ _1\"></span>in Rusland<span class=\"ls0 ws0\"> </span></span>De Groep volgt de ont<span class=\"_ _8\"></span>wikkelingen in h<span class=\"_ _8\"></span>et conflict tus<span class=\"_ _8\"></span>sen Rusland en Oekra\u00ef<span class=\"_ _8\"></span>ne op de voet, aangezi<span class=\"_ _8\"></span>en dit het verm<span class=\"_ _8\"></span>ogen van Ontex om in dez<span class=\"_ _8\"></span>e regio's te oper<span class=\"_ _8\"></span><span class=\"ws38\">eren<span class=\"ls0 ws0\">, </span></span>v<span class=\"_ _8\"></span>erstoort. O<span class=\"_ _8\"></span>ntex concentreert<span class=\"_ _8\"></span> zich in de eerste plaat<span class=\"_ _8\"></span>s op de veiligheid v<span class=\"_ _8\"></span>an zijn werknemers<span class=\"_ _8\"></span> en de Groep verleent de no<span class=\"_ _8\"></span>dige steun.<span class=\"_ _8\"></span> Ontex heeft verk<span class=\"_ _8\"></span>oop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en m<span class=\"_ _8\"></span>arketingkant<span class=\"_ _8\"></span>oren in Rusland en O<span class=\"_ _8\"></span>ekra\u00efne en een produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">-</span>eenheid in Nog<span class=\"_ _8\"></span>insk, nabij Mos<span class=\"_ _8\"></span>kou. <span class=\"ls0 ws0\"> </span>In 2022 genereerd<span class=\"_ _8\"></span>e de Groep ongeveer<span class=\"_ _8\"></span> 157<span class=\"ls21 ws3b\">,2<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span></span>miljoen \u20ac omzet in Ruslan<span class=\"_ _8\"></span>d. De vaste activa in R<span class=\"_ _8\"></span>usland vertegenw<span class=\"_ _8\"></span>oordigen ongev<span class=\"_ _8\"></span>eer 2<span class=\"ws38\">7,<span class=\"_ _8\"></span><span class=\"ls20 ws14c\">8 milj</span></span>oen \u20ac van de geconsoli<span class=\"_ _8\"></span>deerde vast<span class=\"_ _8\"></span>e activa, waaronder voo<span class=\"_ _8\"></span>rnamelijk mach<span class=\"_ _8\"></span>ines en recht<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">op</span>-</span>gebr<span class=\"_ _8\"></span>uik activa (gele<span class=\"_ _8\"></span>asde producti<span class=\"_ _8\"></span>efaciliteit<span class=\"_ _8\"></span>en). De produc<span class=\"_ _8\"></span>tie<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en handelsact<span class=\"_ _8\"></span>iviteiten wor<span class=\"_ _8\"></span>den voortgez<span class=\"_ _8\"></span>et aangezien de Rus<span class=\"_ _8\"></span>sische Ontex<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls20 ws39\">activiteit</span> </span>essenti\u00eble v<span class=\"_ _8\"></span>erzorgingspr<span class=\"_ _8\"></span>oducten levert<span class=\"_ _8\"></span>, maar deze zijn st<span class=\"_ _8\"></span>erk afhankelijk<span class=\"_ _8\"></span> van de leverin<span class=\"_ _8\"></span>g van de nodige <span class=\"_ _8\"></span>grondstoffen <span class=\"_ _8\"></span>en hulpbronn<span class=\"_ _8\"></span>en aan de lokale pr<span class=\"_ _8\"></span>odu<span class=\"ls21 ws3b\">ctiefaciliteit. <span class=\"ls0 ws0\"> </span></span>Vanaf het begi<span class=\"_ _8\"></span>n van de invasi<span class=\"_ _8\"></span>e van Oekra\u00efn<span class=\"_ _8\"></span>e door Rusland<span class=\"_ _8\"></span> heeft Ontex st<span class=\"_ _8\"></span>renge voorwa<span class=\"_ _8\"></span>arden gesteld a<span class=\"_ _8\"></span>an de voortzet<span class=\"_ _8\"></span>ting va<span class=\"_ _8\"></span>n zijn acti<span class=\"_ _8\"></span>viteiten in Rus<span class=\"_ _8\"></span>land, waarond<span class=\"_ _8\"></span>er een invest<span class=\"_ _8\"></span>eringsstop,<span class=\"_ _8\"></span> een stop op de expor<span class=\"_ _8\"></span>t uit Rusland en de aanp<span class=\"_ _8\"></span>assing aan de w<span class=\"_ _8\"></span>ijzigende econ<span class=\"_ _8\"></span>omische sa<span class=\"_ _8\"></span>ncties en verst<span class=\"_ _8\"></span>oringen van d<span class=\"_ _8\"></span>e bevoorradin<span class=\"_ _8\"></span>g. We<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hebbe<span class=\"_ _8\"></span>n ons bedrijfsmod<span class=\"_ _8\"></span>el aangepast<span class=\"_ _8\"></span> om te voldoen aan de veranderen<span class=\"_ _8\"></span>de regelgeving inz<span class=\"_ _8\"></span>ake economisc<span class=\"_ _8\"></span>he sancties. Dit heeft<span class=\"_ _8\"></span> geleid tot de toenem<span class=\"_ _8\"></span>ende autonomi<span class=\"_ _8\"></span>e van de meeste lokale acti<span class=\"_ _8\"></span>vite<span class=\"_ _8\"></span>iten in Rusland binne<span class=\"_ _8\"></span>n een door de groep gedefin<span class=\"_ _8\"></span>ieerd kader, waarbi<span class=\"_ _8\"></span>j de normen van<span class=\"_ _8\"></span> Ontex inzake k<span class=\"_ _8\"></span>waliteit, veili<span class=\"_ _8\"></span>gheid, f<span class=\"_ _8\"></span>inanci\u00eble<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>controles, rap<span class=\"_ _8\"></span>portering en do<span class=\"_ _8\"></span>elstellingen <span class=\"_ _8\"></span>nageleefd ku<span class=\"_ _8\"></span>nnen blijven wor<span class=\"_ _8\"></span>den. <span class=\"ls0 ws0\"> </span>Aangezien de <span class=\"_ _8\"></span>continu\u00eft<span class=\"_ _8\"></span>eit van de acti<span class=\"_ _8\"></span>viteiten en d<span class=\"_ _8\"></span>e bijbehor<span class=\"_ _8\"></span>ende financi<span class=\"_ _8\"></span>\u00eble transac<span class=\"_ _8\"></span>ties, in het<span class=\"_ _8\"></span> kader van de w<span class=\"_ _8\"></span>ijzigende<span class=\"_ _8\"></span> sancties<span class=\"_ _8\"></span>, met enig<span class=\"_ _8\"></span>e onzekerh<span class=\"_ _8\"></span>eid blijft om<span class=\"_ _8\"></span>geven worden,<span class=\"_ _8\"></span> heeft de <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep </span>besloten om ee<span class=\"_ _8\"></span>n deel van de good<span class=\"_ _8\"></span>will die aan de Rus<span class=\"_ _8\"></span>sische act<span class=\"_ _8\"></span>iviteiten is t<span class=\"_ _8\"></span>oegeschreven,<span class=\"_ _8\"></span> af te splitsen en v<span class=\"_ _8\"></span>ervolgens af t<span class=\"_ _8\"></span>e waarderen <span class=\"_ _8\"></span>voor een bedra<span class=\"_ _8\"></span>g van 84,1 miljoen \u20ac (<span class=\"_ _8\"></span>zie toeli<span class=\"_ _8\"></span>chting 7.9.)<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>.Gezien de ver<span class=\"_ _8\"></span>nieuwde strat<span class=\"_ _8\"></span>egie van de Gr<span class=\"_ _8\"></span>oep om haar acti<span class=\"_ _8\"></span>viteiten te <span class=\"_ _8\"></span>herori\u00ebntere<span class=\"_ _8\"></span>n op Europa <span class=\"_ _8\"></span>en Noord<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>Amerika, heef<span class=\"_ _8\"></span>t de<span class=\"ls0 ws0\"> </span>Groep de kasstroomg<span class=\"_ _8\"></span>enererende e<span class=\"_ _8\"></span>enheden herzie<span class=\"_ _8\"></span>n en de volgend<span class=\"_ _8\"></span>e kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heden bepaald <span class=\"_ _8\"></span>met het oog op<span class=\"_ _8\"></span> de testen voor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ng op goodwill.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>Jaarlijkse tes<span class=\"_ _8\"></span>ten voor bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminder<span class=\"_ _8\"></span>ingen worde<span class=\"_ _8\"></span>n in de loop van het<span class=\"_ _8\"></span> vierde kwart<span class=\"_ _8\"></span>aal uitgev<span class=\"_ _8\"></span>oerd voor all<span class=\"_ _8\"></span>e KGE\u2019s.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Deze analyses vergel<span class=\"_ _8\"></span>ijken de boek<span class=\"_ _8\"></span>waarde van elk<span class=\"_ _8\"></span>e KGE met de realiseerb<span class=\"_ _8\"></span>are waarde v<span class=\"_ _8\"></span>an de KGE\u2019s ber<span class=\"_ _8\"></span>ekend op basi<span class=\"_ _8\"></span>s van een<span class=\"ls0 ws0\"> </span>\u2018discount<span class=\"_ _8\"></span>ed cash flow\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>model. Indie<span class=\"_ _8\"></span>n de realis<span class=\"_ _8\"></span>eerbare waar<span class=\"_ _8\"></span>de lager is da<span class=\"_ _8\"></span>n de boekwaar<span class=\"_ _8\"></span>de van de KG<span class=\"_ _8\"></span>E, wordt er onmi<span class=\"_ _8\"></span>ddellijk een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bijzond<span class=\"_ _8\"></span>er waardeverm<span class=\"_ _8\"></span>inderingsver<span class=\"_ _8\"></span>lies opgenom<span class=\"_ _8\"></span>en in de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Omwille van <span class=\"ls1f ws41\">de hu<span class=\"_ _8\"></span>idige econ<span class=\"_ _8\"></span>omische prest<span class=\"_ _8\"></span>aties van<span class=\"_ _8\"></span> de Groep en de v<span class=\"_ _8\"></span>ernieuwde str<span class=\"_ _8\"></span>ategie heeft<span class=\"_ _8\"></span> de Groep i<span class=\"_ _8\"></span>n de loop v<span class=\"_ _8\"></span>an 2022 vaker<span class=\"_ _8\"></span> een test op bi<span class=\"_ _8\"></span>jzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing uitgev<span class=\"_ _8\"></span>oerd. </span>Uit de test uitg<span class=\"_ _8\"></span>evoerd in het e<span class=\"_ _8\"></span>erste halfjaar<span class=\"_ _8\"></span> van 2022 is ge<span class=\"_ _8\"></span>bleken dat e<span class=\"_ _8\"></span>en bijzonder<span class=\"_ _8\"></span> waardevermi<span class=\"_ _8\"></span>nderingsverl<span class=\"_ _8\"></span>ies moest<span class=\"_ _8\"></span> worden opgenom<span class=\"_ _8\"></span>en op de KGE \"<span class=\"_ _8\"></span><span class=\"ws38\">Rusland<span class=\"_ _8\"></span><span class=\"ls20 ws39\">\".<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>De testen uitgevoer<span class=\"_ _8\"></span>d <span class=\"ls17 ws20\">op </span>jaareinde too<span class=\"_ _8\"></span>nden aan dat ge<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering diende er<span class=\"_ _8\"></span>kend te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De beoordeling<span class=\"_ _8\"></span>en en schatting<span class=\"_ _8\"></span>en beschouwd <span class=\"_ _8\"></span>in het kader van de t<span class=\"_ _8\"></span>est op bijzond<span class=\"_ _8\"></span>ere waardever<span class=\"_ _8\"></span>minderingen w<span class=\"_ _8\"></span>orden beschr<span class=\"_ _8\"></span>even<span class=\"ls0 ws0\"> </span>in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.4.<span class=\"ls0 ws0\"> </span>Goodwill was a<span class=\"_ _8\"></span>ls volgt aan de <span class=\"_ _8\"></span>KGE\u2019s toegewez<span class=\"_ _8\"></span>en op 31 december:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Europa 743,1 818,0 Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 205,1 Noord-<span class=\"ls47 ws138\">Amerika</span> 54,9 n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 16,7 Goodwill toegewezen aan KGE'<span class=\"_ _8\"></span>s 797,9 1.039,9 Zoals hierbove<span class=\"_ _8\"></span>n vermeld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">resulteer<span class=\"_ _8\"></span>de <span class=\"_ _9\"></span></span>de test van halfjaar 2<span class=\"_ _8\"></span>022 tot de opname van een bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverlies van 84,<span class=\"_ _8\"></span>1 miljoen \u20ac op de KGE \"Ruslan<span class=\"_ _8\"></span>d\", waar<span class=\"_ _8\"></span>in de herziene strategie en pr<span class=\"_ _8\"></span>ognoses tot uit<span class=\"_ _8\"></span>ing komen. Het<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsv<span class=\"_ _8\"></span>erlies van 84,1 m<span class=\"_ _8\"></span>iljoen \u20ac is volle<span class=\"_ _8\"></span>dig toegeweze<span class=\"_ _8\"></span>n aan de goodwil<span class=\"_ _8\"></span>l.<span class=\"ls0 ws0\"> </span>De realiseerb<span class=\"_ _8\"></span>are waarde van een kasst<span class=\"_ _8\"></span>roomgener<span class=\"_ _8\"></span>erende eenheid wor<span class=\"_ _8\"></span>dt bepaald op basi<span class=\"_ _8\"></span>s van berekeninge<span class=\"_ _8\"></span>n van de <span class=\"_ _3a\"> </span><span class=\"fs2 fcb ls1f ws155\">bedrijfs<span class=\"_ _8\"></span>waarde. Deze ber<span class=\"_ _8\"></span>ekeningen zijn ge<span class=\"_ _8\"></span>baseerd op </span>kasstroomvo<span class=\"_ _8\"></span>orspellin<span class=\"_ _8\"></span>gen v\u00f3\u00f3r belasti<span class=\"_ _8\"></span>ngen (opgem<span class=\"_ _8\"></span>aakt in \u20ac) <span class=\"fs2 fcb ls1f ws3f\">gebruikmakend van bas<span class=\"_ _8\"></span>isparamet<span class=\"_ _8\"></span>ers van het geco<span class=\"_ _8\"></span>nsolideerde f<span class=\"_ _8\"></span>inancieel bud<span class=\"_ _8\"></span>get dat goedgek<span class=\"_ _8\"></span>eurd werd door d<span class=\"_ _8\"></span>e Raad van Best<span class=\"_ _8\"></span>uur</span> van Ontex en <span class=\"_ _8\"></span>het strategisc<span class=\"_ _8\"></span>h plan van de<span class=\"_ _8\"></span> Groep tot 202<span class=\"_ _8\"></span>5. Kasstr<span class=\"_ _8\"></span>omen <span class=\"ws50\">in 2026<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">worde<span class=\"_ _8\"></span>n </span></span>b<span class=\"_ _8\"></span>epaald op bas<span class=\"_ _8\"></span>is van de gem<span class=\"_ _8\"></span>iddelde gro<span class=\"_ _8\"></span>ei in het st<span class=\"_ _8\"></span>rategisch pl<span class=\"_ _8\"></span>an tot 2025<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws50\">Kasstromen n<span class=\"_ _8\"></span>a de periode </span>van vier jaar w<span class=\"_ _8\"></span>orden ge\u00ebxtrap<span class=\"_ _8\"></span>oleerd met een<span class=\"_ _8\"></span> geschatte gr<span class=\"_ _8\"></span>oei van 2,0% vo<span class=\"_ _8\"></span>or zowel <span class=\"ls0 ws0\">\u201cEurop</span><span class=\"ws38\">a\u201d<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als \u201cNoord<span class=\"ls0 ws0\">-Amerika\u201d. </span></span>De belangrijk<span class=\"_ _8\"></span>ste veronderst<span class=\"_ _8\"></span>ellingen voor<span class=\"_ _8\"></span> de berekenin<span class=\"_ _8\"></span>gen van de bedrijf<span class=\"_ _8\"></span>swaarde en die <span class=\"_ _8\"></span>gebruikt wor<span class=\"_ _8\"></span>den om de realis<span class=\"_ _8\"></span>eerbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wa<span class=\"_ _8\"></span>arde te bepale<span class=\"_ _8\"></span>n omvatten de dis<span class=\"_ _8\"></span>conteringsv<span class=\"_ _8\"></span>oeten, verwac<span class=\"_ _8\"></span>hte wijziginge<span class=\"_ _8\"></span>n aan de verkoopprij<span class=\"_ _8\"></span>zen, productaa<span class=\"_ _8\"></span>nbod, directe<span class=\"ls0 ws0\"> </span>kosten, oper<span class=\"_ _8\"></span>ationele marges<span class=\"_ _8\"></span> en de terminale groe<span class=\"_ _8\"></span>ivoet<span class=\"ls17 ws20\">en</span>. Klimaatg<span class=\"_ _8\"></span>erelateer<span class=\"_ _8\"></span>de aangelegenhe<span class=\"_ _8\"></span>den werden in bescho<span class=\"_ _8\"></span>uwing genome<span class=\"_ _8\"></span>n, maar hadden g<span class=\"_ _8\"></span>een materi\u00eble i<span class=\"_ _8\"></span>mpact op de berek<span class=\"_ _8\"></span>eningen van de b<span class=\"_ _8\"></span>edrijfswaar<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">,</span> <span class=\"fs2 fcb ls1f ws3e\">zoals aangeg<span class=\"_ _8\"></span>even in de niet<span class=\"ls0 ws0\">-</span>f<span class=\"_ _8\"></span>inanci\u00eble vers<span class=\"_ _8\"></span>laggevin<span class=\"_ _8\"></span>g.<span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is ee<span class=\"_ _8\"></span>n maatstaf geb<span class=\"_ _8\"></span>aseerd op de g<span class=\"_ _8\"></span>emiddeld g<span class=\"_ _8\"></span>ewogen kost van k<span class=\"_ _8\"></span>apitaal van de i<span class=\"_ _8\"></span>ndustrie en de ri<span class=\"_ _8\"></span>sico<span class=\"ls0 ws0\">-</span>vrije rent<span class=\"_ _8\"></span>evoeten gew<span class=\"_ _8\"></span>ogen naar de vers<span class=\"_ _8\"></span>chillende re<span class=\"_ _8\"></span>gio\u2019s waari<span class=\"_ _8\"></span>n de KGE\u2019s actief zijn.<span class=\"ws0\"> </span>Wijzigingen i<span class=\"_ _8\"></span>n verkoopm<span class=\"_ _8\"></span>ethodes en dir<span class=\"_ _8\"></span>ecte kosten zi<span class=\"_ _8\"></span>jn gebaseer<span class=\"_ _8\"></span>d op historis<span class=\"_ _8\"></span>che methodes e<span class=\"_ _8\"></span>n verwacht<span class=\"_ _8\"></span>ingen omtren<span class=\"_ _8\"></span>t toekomstige v<span class=\"_ _8\"></span>erandering<span class=\"_ _8\"></span>en in de markt<span class=\"_ _8\"></span>. De berekeni<span class=\"_ _8\"></span>ng maakt gebru<span class=\"_ _8\"></span>ik van kasstroom<span class=\"_ _8\"></span>voorspelling<span class=\"_ _8\"></span>en die gebaseer<span class=\"_ _8\"></span>d zijn op basis<span class=\"_ _8\"></span>parameters van h<span class=\"_ _8\"></span>et geconsolide<span class=\"_ _8\"></span>erde financi<span class=\"_ _8\"></span>eel budget dat go<span class=\"_ _8\"></span>edgekeurd w<span class=\"_ _8\"></span>erd door de Ra<span class=\"_ _8\"></span>ad van Bestuur,<span class=\"_ _8\"></span> het strategi<span class=\"_ _8\"></span>sch plan van de<span class=\"_ _8\"></span> Groep tot 2025,<span class=\"_ _8\"></span> en de disconter<span class=\"_ _8\"></span>ingsvoeten<span class=\"_ _8\"></span> (v\u00f3\u00f3r belastin<span class=\"_ _8\"></span>g) van elke KGE z<span class=\"_ _8\"></span>oals beschreven i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.4 \u201cBijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingen\u201d e<span class=\"_ _8\"></span>n die gebaseer<span class=\"_ _8\"></span>d zijn op de huid<span class=\"_ _8\"></span>ige marktinsch<span class=\"_ _8\"></span>attingen van de t<span class=\"_ _8\"></span>ijdswaarde v<span class=\"_ _8\"></span>an geld en van d<span class=\"_ _8\"></span>e risico\u2019s sp<span class=\"_ _8\"></span>ecifiek v<span class=\"_ _8\"></span>oor de Groep.<span class=\"ls0 ws0\"> </span>De opmaak van het<span class=\"_ _8\"></span> financieel<span class=\"_ _8\"></span> budget en het st<span class=\"_ _8\"></span>rategisch plan m<span class=\"_ _8\"></span>aken gebruik<span class=\"_ _8\"></span> van enkele veron<span class=\"_ _8\"></span>derstellin<span class=\"_ _8\"></span>gen, zoals:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Marktgroei,<span class=\"_ _8\"></span> de evolutie van he<span class=\"_ _8\"></span>t marktaande<span class=\"_ _8\"></span>el van de Groep, de c<span class=\"_ _8\"></span>ompetitiev<span class=\"_ _8\"></span>e omgeving en de inn<span class=\"_ _8\"></span>ovatie</span>-<span class=\"ls1f ws3e\">trends<span class=\"_ _8\"></span> in de</span> <span class=\"ls1f ws3e\">ver<span class=\"_ _8\"></span>schillen<span class=\"_ _8\"></span>de markten en str<span class=\"_ _8\"></span>ategische in<span class=\"_ _8\"></span>itiatieven<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De mix van pro<span class=\"_ _8\"></span>ducten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte <span class=\"_ _8\"></span>evolutie van di<span class=\"_ _8\"></span>verse direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte t<span class=\"_ _8\"></span>oekomstige inv<span class=\"_ _8\"></span>esteringsuitg<span class=\"_ _8\"></span>aven</span> </span>De veronderst<span class=\"_ _8\"></span>ellingen wer<span class=\"_ _8\"></span>den hoofdzake<span class=\"_ _8\"></span>lijk afgeleid va<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Beschikbare h<span class=\"_ _8\"></span>istorische d<span class=\"_ _8\"></span>ata</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ws39\">Extern marktonderzoek</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Interne verw<span class=\"_ _8\"></span>achtingen ro<span class=\"_ _8\"></span>nd de markt gebas<span class=\"_ _8\"></span>eerd op o.a. trendr<span class=\"_ _8\"></span>apporten<span class=\"_ _8\"></span></span> </span>De basisver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>gen die gebruik<span class=\"_ _8\"></span>t worden, w<span class=\"_ _8\"></span>orden op jaar<span class=\"_ _8\"></span>basis gecont<span class=\"_ _8\"></span>roleerd en <span class=\"_ _8\"></span>aangepast do<span class=\"_ _8\"></span>or het manag<span class=\"_ _8\"></span>ement van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Groep. G<span class=\"_ _8\"></span>ezien de aanzi<span class=\"_ _8\"></span>enlijke mar<span class=\"_ _8\"></span>ge van het r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e bedrag van de kasstr<span class=\"_ _8\"></span>oomgenerere<span class=\"_ _8\"></span>nde eenheden ten opzi<span class=\"_ _8\"></span>chte van<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>hun boekwaarde, en rekening ho<span class=\"_ _8\"></span>udende met de uit<span class=\"_ _8\"></span>gevoerde sensi<span class=\"_ _8\"></span>tiviteitsan<span class=\"_ _8\"></span>alyse, is het manage<span class=\"_ _8\"></span>ment ervan overtuig<span class=\"_ _8\"></span>d dat geen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws85\">enke<span class=\"_ _8\"></span>le redelijke wijzi<span class=\"_ _8\"></span>ging in de<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>bas<span class=\"_ _8\"></span>isveronder<span class=\"_ _8\"></span>stellingen wa<span class=\"_ _8\"></span>arop het realise<span class=\"_ _8\"></span>erbare bedrag is ge<span class=\"_ _8\"></span>baseerd, aanle<span class=\"_ _8\"></span>iding zou geve<span class=\"_ _8\"></span>n tot<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>een boekwaarde die het r<span class=\"_ _8\"></span>ealiseerbare bedr<span class=\"_ _8\"></span>ag zou </span>overstijgen p<span class=\"_ _8\"></span>er 31 december <span class=\"_ _8\"></span>202<span class=\"ls0 ws0\">2.  </span>De Groep heeft een s<span class=\"_ _8\"></span>ensitivitei<span class=\"_ _8\"></span>tsanalyse uitge<span class=\"_ _8\"></span>voerd door de <span class=\"ls0 ws0\">risico-</span>a<span class=\"_ _8\"></span>angepaste k<span class=\"_ _8\"></span>asstroomvoors<span class=\"_ _8\"></span>pellingen te v<span class=\"_ _8\"></span>erminderen en de<span class=\"ls0 ws0\"> </span>disconteringsvoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen te ver<span class=\"_ _8\"></span>hogen, zoals besc<span class=\"_ _8\"></span>hreven in toelichtin<span class=\"_ _8\"></span>g 7.4.4 \u201cBijzo<span class=\"_ _8\"></span>ndere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ng<span class=\"ws38\">sverliez<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__282-1": {
   "value": "7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.7.5.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Prijsrisico (grondstoffen) </span> </span>De Groep is to<span class=\"_ _8\"></span>t op zekere ho<span class=\"_ _8\"></span>ogte blootgest<span class=\"_ _8\"></span>eld aan de fl<span class=\"_ _8\"></span>uctuaties va<span class=\"_ _8\"></span>n de oliepri<span class=\"_ _8\"></span>js omdat bepaal<span class=\"_ _8\"></span>de grondstof<span class=\"_ _8\"></span>fen die gebr<span class=\"_ _8\"></span>uikt worden i<span class=\"_ _8\"></span>n de productie<span class=\"_ _8\"></span> vervaardig<span class=\"_ _8\"></span>d zijn uit<span class=\"_ _8\"></span> oliederiv<span class=\"_ _8\"></span>aten. Deze omvatten lijm<span class=\"_ _8\"></span>en, polyethy<span class=\"_ _8\"></span>leen, propyle<span class=\"_ _8\"></span>en en polypropy<span class=\"_ _8\"></span>leen.<span class=\"ls0 ws0\"> </span>Met betrekkin<span class=\"_ _8\"></span>g tot onze bloot<span class=\"_ _8\"></span>stelling aan de <span class=\"_ _8\"></span>pulp<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en propyl<span class=\"_ _8\"></span>eenprijzen hee<span class=\"_ _8\"></span>ft de Groep ov<span class=\"_ _8\"></span>ereenkomsten <span class=\"_ _8\"></span>afgesloten met<span class=\"_ _8\"></span> bepaalde pulp<span class=\"_ _8\"></span>leveranciers<span class=\"_ _8\"></span> die onze bloot<span class=\"_ _8\"></span>stelling a<span class=\"_ _8\"></span>an de volatil<span class=\"_ _8\"></span>iteit van<span class=\"_ _8\"></span> de pulpprijz<span class=\"_ _8\"></span>en beperken. D<span class=\"_ _8\"></span>e Groep besloot<span class=\"_ _8\"></span> ook om een deel<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van de propy<span class=\"_ _8\"></span>leen<span class=\"ls0 ws0\">-</span>, polypro<span class=\"_ _8\"></span>pyleen<span class=\"ls0 ws0\">- </span><span class=\"ws57\">en polyet<span class=\"_ _8\"></span>hyleen<span class=\"ws38\">blo<span class=\"_ _8\"></span>otstelling </span></span>i<span class=\"_ _8\"></span>n te dekken in 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>Termijncont<span class=\"_ _8\"></span>racten ter af<span class=\"_ _8\"></span>dekking van het gr<span class=\"_ _8\"></span>ondstoffen<span class=\"_ _8\"></span>prijsrisico wor<span class=\"_ _8\"></span>den maandel<span class=\"_ _8\"></span>ijks ge\u00ebvalu<span class=\"_ _8\"></span>eerd en moge<span class=\"_ _8\"></span>lijks uitgev<span class=\"_ _8\"></span>oerd. Termijnc<span class=\"_ _8\"></span>ontracten word<span class=\"_ _8\"></span>en aangegaan v<span class=\"_ _8\"></span>oor een toekoms<span class=\"_ _8\"></span>tige periode<span class=\"_ _8\"></span> van 12 maanden en d<span class=\"_ _8\"></span>ekken de maan<span class=\"_ _8\"></span>delijkse v<span class=\"_ _8\"></span>erwachte bloot<span class=\"_ _8\"></span>stelling af. Het<span class=\"_ _8\"></span> totale in 2022 afged<span class=\"_ _8\"></span>ekte nominale be<span class=\"_ _8\"></span>drag bedroeg 36,<span class=\"_ _8\"></span>6 m<span class=\"_ _8\"></span>iljoen \u20ac, en diend<span class=\"_ _8\"></span>e voor het indekk<span class=\"_ _8\"></span>en van propyl<span class=\"_ _8\"></span>een (15,7 miljoen \u20ac), poly<span class=\"_ _8\"></span>propyleen (14,<span class=\"_ _8\"></span>5 miljoen \u20ac) en<span class=\"_ _8\"></span> LDPE (6,4 miljoen \u20ac).<span class=\"_ _8\"></span> De gemiddeld<span class=\"_ _8\"></span>e afgedekte koers v<span class=\"_ _8\"></span>oor 2022 bedroe<span class=\"_ _8\"></span>g <span class=\"ws38\">voor </span>pr<span class=\"_ _8\"></span>opyleen (1.15<span class=\"_ _8\"></span>4 <span class=\"ls0 ws0\">\u20ac<span class=\"ls21 ws3b\">/ton),</span> </span><span class=\"ws38\">voor<span class=\"ls0 ws0\"> </span></span>polypro<span class=\"_ _8\"></span>pyleen (2.085 <span class=\"ls0 ws0\">\u20ac</span>/<span class=\"_ _8\"></span>ton) en <span class=\"ls17 ws20\">voor </span>LDPE (2.232 <span class=\"ls0 ws0\">\u20ac</span><span class=\"ws38\">/<span class=\"_ _8\"></span>ton).<span class=\"ls0 ws0\"> </span></span>De netto impa<span class=\"_ _8\"></span>ct op de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresult<span class=\"_ _8\"></span>aat voor 2022 was e<span class=\"_ _8\"></span>en verlies van 2,<span class=\"_ _8\"></span>3 miljoen \u20ac. Eenz<span class=\"_ _8\"></span>elfde bedrag we<span class=\"_ _8\"></span>rd geherclass<span class=\"_ _8\"></span>ificeerd naar<span class=\"_ _8\"></span> de resultatenr<span class=\"_ _8\"></span>ekenin<span class=\"_ _8\"></span>g (winst) gedurende 202<span class=\"_ _8\"></span>2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__281-1": {
   "value": "7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>De boekwaard<span class=\"_ _8\"></span>e van de handels<span class=\"_ _8\"></span>vorderinge<span class=\"_ _8\"></span>n (netto)<span class=\"ls0 ws0\"> </span>van de <span class=\"_ _8\"></span>Groep wordt ui<span class=\"_ _8\"></span>tgedrukt in de <span class=\"_ _8\"></span>volgende v<span class=\"_ _8\"></span>aluta's:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 EUR 71,8 70,6  PLN  34,5 35,0  USD  29,3 32,9  GBP<span class=\"ls0 ws0\"> </span>26,9 19,2  RUB 16,5 13,4  BRL  - 33,1  MXN<span class=\"ls0 ws0\">  </span>- 27,2  DZD<span class=\"ls0 ws0\"> </span>- 10,1  TRY<span class=\"ls0 ws0\"> </span>- 9,2  Overige  12,8 18,9  Totaal<span class=\"ls0 ws0\">  </span>191,8 269,8De boekwaard<span class=\"_ _8\"></span>e van de geldmidd<span class=\"_ _8\"></span>elen en kasequ<span class=\"_ _8\"></span>ivalenten i<span class=\"_ _8\"></span>s een redelijke <span class=\"_ _8\"></span>benadering va<span class=\"_ _8\"></span>n de re\u00eble waar<span class=\"_ _8\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__273-1": {
   "value": "7.4.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Re\u00eble waarde van afgeleide financi<span class=\"_ _1\"></span>\u00eble instrumente<span class=\"_ _1\"></span>n en andere financi\u00eble i<span class=\"_ _1\"></span>nstrumenten <span class=\"ls0 ws0\"> </span></span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e instrument<span class=\"_ _8\"></span>en die niet word<span class=\"_ _8\"></span>en verhandeld o<span class=\"_ _8\"></span>p een actieve m<span class=\"_ _8\"></span>arkt (bijvoor<span class=\"_ _8\"></span>beeld vrij verk<span class=\"_ _8\"></span>rijgbare deriv<span class=\"_ _8\"></span>aten) wordt be<span class=\"_ _8\"></span>paald met beh<span class=\"_ _8\"></span>ulp van waarder<span class=\"_ _8\"></span>ingstechni<span class=\"_ _8\"></span>eken. De Groep gebr<span class=\"_ _8\"></span>uikt haar ke<span class=\"_ _8\"></span>nnis om een versc<span class=\"_ _8\"></span>heidenheid a<span class=\"_ _8\"></span>an methoden te <span class=\"_ _8\"></span>hanteren e<span class=\"_ _8\"></span>n om veronderst<span class=\"_ _8\"></span>ellingen te do<span class=\"_ _8\"></span>en die voornam<span class=\"_ _8\"></span>elijk<span class=\"_ _8\"></span> gebaseerd<span class=\"_ _8\"></span> zijn op besta<span class=\"_ _8\"></span>ande marktom<span class=\"_ _8\"></span>standigheden <span class=\"_ _8\"></span>aan he<span class=\"ws3d\">t einde van <span class=\"_ _8\"></span>elke rapporter<span class=\"_ _8\"></span>ingsperio<span class=\"_ _8\"></span>de. Alle afgelei<span class=\"_ _8\"></span>de financi\u00eble i<span class=\"_ _8\"></span>nstrument<span class=\"_ _8\"></span>en zijn in over<span class=\"_ _8\"></span>eenstemming m<span class=\"_ _8\"></span>et IFRS 7, nivea<span class=\"_ _8\"></span>u 2. Di<span class=\"_ _8\"></span>t betekent dat<span class=\"_ _8\"></span> er waarderings<span class=\"_ _8\"></span>methoden wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span> </span>waarvoor alle i<span class=\"_ _8\"></span>nputs die een si<span class=\"_ _8\"></span>gnificante inv<span class=\"_ _8\"></span>loed hebben op<span class=\"_ _8\"></span> de geboekte re\u00ebl<span class=\"_ _8\"></span>e waarde w<span class=\"_ _8\"></span>aarneembaar z<span class=\"_ _8\"></span>ijn in de markt,<span class=\"_ _8\"></span> hetzij direct<span class=\"_ _8\"></span> of indirect.7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.7.5.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Prijsrisico (grondstoffen) </span> </span>De Groep is to<span class=\"_ _8\"></span>t op zekere ho<span class=\"_ _8\"></span>ogte blootgest<span class=\"_ _8\"></span>eld aan de fl<span class=\"_ _8\"></span>uctuaties va<span class=\"_ _8\"></span>n de oliepri<span class=\"_ _8\"></span>js omdat bepaal<span class=\"_ _8\"></span>de grondstof<span class=\"_ _8\"></span>fen die gebr<span class=\"_ _8\"></span>uikt worden i<span class=\"_ _8\"></span>n de productie<span class=\"_ _8\"></span> vervaardig<span class=\"_ _8\"></span>d zijn uit<span class=\"_ _8\"></span> oliederiv<span class=\"_ _8\"></span>aten. Deze omvatten lijm<span class=\"_ _8\"></span>en, polyethy<span class=\"_ _8\"></span>leen, propyle<span class=\"_ _8\"></span>en en polypropy<span class=\"_ _8\"></span>leen.<span class=\"ls0 ws0\"> </span>Met betrekkin<span class=\"_ _8\"></span>g tot onze bloot<span class=\"_ _8\"></span>stelling aan de <span class=\"_ _8\"></span>pulp<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en propyl<span class=\"_ _8\"></span>eenprijzen hee<span class=\"_ _8\"></span>ft de Groep ov<span class=\"_ _8\"></span>ereenkomsten <span class=\"_ _8\"></span>afgesloten met<span class=\"_ _8\"></span> bepaalde pulp<span class=\"_ _8\"></span>leveranciers<span class=\"_ _8\"></span> die onze bloot<span class=\"_ _8\"></span>stelling a<span class=\"_ _8\"></span>an de volatil<span class=\"_ _8\"></span>iteit van<span class=\"_ _8\"></span> de pulpprijz<span class=\"_ _8\"></span>en beperken. D<span class=\"_ _8\"></span>e Groep besloot<span class=\"_ _8\"></span> ook om een deel<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van de propy<span class=\"_ _8\"></span>leen<span class=\"ls0 ws0\">-</span>, polypro<span class=\"_ _8\"></span>pyleen<span class=\"ls0 ws0\">- </span><span class=\"ws57\">en polyet<span class=\"_ _8\"></span>hyleen<span class=\"ws38\">blo<span class=\"_ _8\"></span>otstelling </span></span>i<span class=\"_ _8\"></span>n te dekken in 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>Termijncont<span class=\"_ _8\"></span>racten ter af<span class=\"_ _8\"></span>dekking van het gr<span class=\"_ _8\"></span>ondstoffen<span class=\"_ _8\"></span>prijsrisico wor<span class=\"_ _8\"></span>den maandel<span class=\"_ _8\"></span>ijks ge\u00ebvalu<span class=\"_ _8\"></span>eerd en moge<span class=\"_ _8\"></span>lijks uitgev<span class=\"_ _8\"></span>oerd. Termijnc<span class=\"_ _8\"></span>ontracten word<span class=\"_ _8\"></span>en aangegaan v<span class=\"_ _8\"></span>oor een toekoms<span class=\"_ _8\"></span>tige periode<span class=\"_ _8\"></span> van 12 maanden en d<span class=\"_ _8\"></span>ekken de maan<span class=\"_ _8\"></span>delijkse v<span class=\"_ _8\"></span>erwachte bloot<span class=\"_ _8\"></span>stelling af. Het<span class=\"_ _8\"></span> totale in 2022 afged<span class=\"_ _8\"></span>ekte nominale be<span class=\"_ _8\"></span>drag bedroeg 36,<span class=\"_ _8\"></span>6 m<span class=\"_ _8\"></span>iljoen \u20ac, en diend<span class=\"_ _8\"></span>e voor het indekk<span class=\"_ _8\"></span>en van propyl<span class=\"_ _8\"></span>een (15,7 miljoen \u20ac), poly<span class=\"_ _8\"></span>propyleen (14,<span class=\"_ _8\"></span>5 miljoen \u20ac) en<span class=\"_ _8\"></span> LDPE (6,4 miljoen \u20ac).<span class=\"_ _8\"></span> De gemiddeld<span class=\"_ _8\"></span>e afgedekte koers v<span class=\"_ _8\"></span>oor 2022 bedroe<span class=\"_ _8\"></span>g <span class=\"ws38\">voor </span>pr<span class=\"_ _8\"></span>opyleen (1.15<span class=\"_ _8\"></span>4 <span class=\"ls0 ws0\">\u20ac<span class=\"ls21 ws3b\">/ton),</span> </span><span class=\"ws38\">voor<span class=\"ls0 ws0\"> </span></span>polypro<span class=\"_ _8\"></span>pyleen (2.085 <span class=\"ls0 ws0\">\u20ac</span>/<span class=\"_ _8\"></span>ton) en <span class=\"ls17 ws20\">voor </span>LDPE (2.232 <span class=\"ls0 ws0\">\u20ac</span><span class=\"ws38\">/<span class=\"_ _8\"></span>ton).<span class=\"ls0 ws0\"> </span></span>De netto impa<span class=\"_ _8\"></span>ct op de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresult<span class=\"_ _8\"></span>aat voor 2022 was e<span class=\"_ _8\"></span>en verlies van 2,<span class=\"_ _8\"></span>3 miljoen \u20ac. Eenz<span class=\"_ _8\"></span>elfde bedrag we<span class=\"_ _8\"></span>rd geherclass<span class=\"_ _8\"></span>ificeerd naar<span class=\"_ _8\"></span> de resultatenr<span class=\"_ _8\"></span>ekenin<span class=\"_ _8\"></span>g (winst) gedurende 202<span class=\"_ _8\"></span>2.De boekwaard<span class=\"_ _8\"></span>e van de handels<span class=\"_ _8\"></span>vorderinge<span class=\"_ _8\"></span>n (netto)<span class=\"ls0 ws0\"> </span>van de <span class=\"_ _8\"></span>Groep wordt ui<span class=\"_ _8\"></span>tgedrukt in de <span class=\"_ _8\"></span>volgende v<span class=\"_ _8\"></span>aluta's:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 EUR 71,8 70,6  PLN  34,5 35,0  USD  29,3 32,9  GBP<span class=\"ls0 ws0\"> </span>26,9 19,2  RUB 16,5 13,4  BRL  - 33,1  MXN<span class=\"ls0 ws0\">  </span>- 27,2  DZD<span class=\"ls0 ws0\"> </span>- 10,1  TRY<span class=\"ls0 ws0\"> </span>- 9,2  Overige  12,8 18,9  Totaal<span class=\"ls0 ws0\">  </span>191,8 269,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__289": {
   "value": "7.5.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">FINANCI\u00cbLE INSTR<span class=\"_ _8\"></span>UMENTEN EN FINANCIEEL RISICO<span class=\"_ _8\"></span>BEHEER</span> </span>7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>7.5.2.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Financi\u00eble risicofactoren <span class=\"ls0 ws0\"> </span></span>De activiteit<span class=\"_ _8\"></span>en van de Groep zijn bl<span class=\"_ _8\"></span>ootgesteld a<span class=\"_ _8\"></span>an een versche<span class=\"_ _8\"></span>idenheid van f<span class=\"_ _8\"></span>inanci\u00eble ris<span class=\"_ _8\"></span>ico\u2019s: marktri<span class=\"_ _8\"></span>sico (waaron<span class=\"_ _8\"></span>der valutarisic<span class=\"_ _8\"></span>o, renterisic<span class=\"_ _8\"></span>o en grondstoff<span class=\"_ _8\"></span>enprijsris<span class=\"_ _8\"></span>ico), kredi<span class=\"_ _8\"></span>etrisico en liquiditeitsrisic<span class=\"_ _8\"></span>o<span class=\"ls0 ws0\">. </span>Sinds het jaar<span class=\"_ _8\"></span>einde zijn er g<span class=\"_ _8\"></span>een wijziginge<span class=\"_ _8\"></span>n geweest op het<span class=\"_ _8\"></span> gebied van ris<span class=\"_ _8\"></span>icobeheer en o<span class=\"_ _8\"></span>ok niet in het ris<span class=\"_ _8\"></span>icobeheerbel<span class=\"_ _8\"></span><span class=\"ls20 ws39\">eid<span class=\"ls0 ws0\">. </span></span>7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>7.5.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Prijsrisico (grondstoffen) </span> </span>De Groep is to<span class=\"_ _8\"></span>t op zekere ho<span class=\"_ _8\"></span>ogte blootgest<span class=\"_ _8\"></span>eld aan de fl<span class=\"_ _8\"></span>uctuaties va<span class=\"_ _8\"></span>n de oliepri<span class=\"_ _8\"></span>js omdat bepaal<span class=\"_ _8\"></span>de grondstof<span class=\"_ _8\"></span>fen die gebr<span class=\"_ _8\"></span>uikt worden i<span class=\"_ _8\"></span>n de productie<span class=\"_ _8\"></span> vervaardig<span class=\"_ _8\"></span>d zijn uit<span class=\"_ _8\"></span> oliederiv<span class=\"_ _8\"></span>aten. Deze omvatten lijm<span class=\"_ _8\"></span>en, polyethy<span class=\"_ _8\"></span>leen, propyle<span class=\"_ _8\"></span>en en polypropy<span class=\"_ _8\"></span>leen.<span class=\"ls0 ws0\"> </span>Met betrekkin<span class=\"_ _8\"></span>g tot onze bloot<span class=\"_ _8\"></span>stelling aan de <span class=\"_ _8\"></span>pulp<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en propyl<span class=\"_ _8\"></span>eenprijzen hee<span class=\"_ _8\"></span>ft de Groep ov<span class=\"_ _8\"></span>ereenkomsten <span class=\"_ _8\"></span>afgesloten met<span class=\"_ _8\"></span> bepaalde pulp<span class=\"_ _8\"></span>leveranciers<span class=\"_ _8\"></span> die onze bloot<span class=\"_ _8\"></span>stelling a<span class=\"_ _8\"></span>an de volatil<span class=\"_ _8\"></span>iteit van<span class=\"_ _8\"></span> de pulpprijz<span class=\"_ _8\"></span>en beperken. D<span class=\"_ _8\"></span>e Groep besloot<span class=\"_ _8\"></span> ook om een deel<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van de propy<span class=\"_ _8\"></span>leen<span class=\"ls0 ws0\">-</span>, polypro<span class=\"_ _8\"></span>pyleen<span class=\"ls0 ws0\">- </span><span class=\"ws57\">en polyet<span class=\"_ _8\"></span>hyleen<span class=\"ws38\">blo<span class=\"_ _8\"></span>otstelling </span></span>i<span class=\"_ _8\"></span>n te dekken in 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>Termijncont<span class=\"_ _8\"></span>racten ter af<span class=\"_ _8\"></span>dekking van het gr<span class=\"_ _8\"></span>ondstoffen<span class=\"_ _8\"></span>prijsrisico wor<span class=\"_ _8\"></span>den maandel<span class=\"_ _8\"></span>ijks ge\u00ebvalu<span class=\"_ _8\"></span>eerd en moge<span class=\"_ _8\"></span>lijks uitgev<span class=\"_ _8\"></span>oerd. Termijnc<span class=\"_ _8\"></span>ontracten word<span class=\"_ _8\"></span>en aangegaan v<span class=\"_ _8\"></span>oor een toekoms<span class=\"_ _8\"></span>tige periode<span class=\"_ _8\"></span> van 12 maanden en d<span class=\"_ _8\"></span>ekken de maan<span class=\"_ _8\"></span>delijkse v<span class=\"_ _8\"></span>erwachte bloot<span class=\"_ _8\"></span>stelling af. Het<span class=\"_ _8\"></span> totale in 2022 afged<span class=\"_ _8\"></span>ekte nominale be<span class=\"_ _8\"></span>drag bedroeg 36,<span class=\"_ _8\"></span>6 m<span class=\"_ _8\"></span>iljoen \u20ac, en diend<span class=\"_ _8\"></span>e voor het indekk<span class=\"_ _8\"></span>en van propyl<span class=\"_ _8\"></span>een (15,7 miljoen \u20ac), poly<span class=\"_ _8\"></span>propyleen (14,<span class=\"_ _8\"></span>5 miljoen \u20ac) en<span class=\"_ _8\"></span> LDPE (6,4 miljoen \u20ac).<span class=\"_ _8\"></span> De gemiddeld<span class=\"_ _8\"></span>e afgedekte koers v<span class=\"_ _8\"></span>oor 2022 bedroe<span class=\"_ _8\"></span>g <span class=\"ws38\">voor </span>pr<span class=\"_ _8\"></span>opyleen (1.15<span class=\"_ _8\"></span>4 <span class=\"ls0 ws0\">\u20ac<span class=\"ls21 ws3b\">/ton),</span> </span><span class=\"ws38\">voor<span class=\"ls0 ws0\"> </span></span>polypro<span class=\"_ _8\"></span>pyleen (2.085 <span class=\"ls0 ws0\">\u20ac</span>/<span class=\"_ _8\"></span>ton) en <span class=\"ls17 ws20\">voor </span>LDPE (2.232 <span class=\"ls0 ws0\">\u20ac</span><span class=\"ws38\">/<span class=\"_ _8\"></span>ton).<span class=\"ls0 ws0\"> </span></span>De netto impa<span class=\"_ _8\"></span>ct op de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresult<span class=\"_ _8\"></span>aat voor 2022 was e<span class=\"_ _8\"></span>en verlies van 2,<span class=\"_ _8\"></span>3 miljoen \u20ac. Eenz<span class=\"_ _8\"></span>elfde bedrag we<span class=\"_ _8\"></span>rd geherclass<span class=\"_ _8\"></span>ificeerd naar<span class=\"_ _8\"></span> de resultatenr<span class=\"_ _8\"></span>ekenin<span class=\"_ _8\"></span>g (winst) gedurende 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>7.5.6.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Risico verbonden aan eigen<span class=\"ls0 ws0\">-ver<span class=\"_ _1\"></span>mogensinstrumenten </span></span>Als gevolg van<span class=\"_ _8\"></span> de uitgifte v<span class=\"_ _8\"></span>an aandelenopt<span class=\"_ _8\"></span>ies, RSU\u2019s en P<span class=\"_ _8\"></span>SU\u2019s als onder<span class=\"_ _8\"></span>deel van op aa<span class=\"_ _8\"></span>ndelen gebase<span class=\"_ _8\"></span>erde LTIP overeenk<span class=\"_ _8\"></span>omsten (zi<span class=\"_ _8\"></span>e toelichting 7.<span class=\"_ _8\"></span>28. voor meer<span class=\"_ _8\"></span> details over de<span class=\"_ _8\"></span>ze plannen),<span class=\"_ _8\"></span> is de Groep bl<span class=\"_ _8\"></span>ootgesteld <span class=\"_ _8\"></span>aan schommelin<span class=\"_ _8\"></span>gen in de beurs<span class=\"_ _8\"></span>koers van d<span class=\"_ _8\"></span>e aandelen van <span class=\"_ _8\"></span>de Groep. De Ra<span class=\"_ _8\"></span>ad van Best<span class=\"_ _8\"></span>uur van de Groe<span class=\"_ _8\"></span>p heeft op 1 j<span class=\"_ _8\"></span>uni 2015 beslis<span class=\"_ _8\"></span>t tot voll<span class=\"_ _8\"></span>edige inde<span class=\"_ _8\"></span>kking door<span class=\"_ _8\"></span> middel van e<span class=\"_ _8\"></span>en \u2018total ret<span class=\"_ _8\"></span>urn swap\u2019. Het<span class=\"_ _8\"></span> doel van dit<span class=\"_ _8\"></span> financieel i<span class=\"_ _8\"></span>nstrument is<span class=\"_ _8\"></span> om een stijgin<span class=\"_ _8\"></span>g van de aand<span class=\"_ _8\"></span>elenkoers en <span class=\"_ _8\"></span>het negat<span class=\"_ _8\"></span>ieve effec<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>hiervan op<span class=\"_ _8\"></span> toekomstige k<span class=\"_ _8\"></span>asstromen m<span class=\"_ _8\"></span>et betrekki<span class=\"_ _8\"></span>ng tot op aandele<span class=\"_ _8\"></span>n gebaseerde bet<span class=\"_ _8\"></span>alingen in t<span class=\"_ _8\"></span>e dekken.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t een Total <span class=\"ls0 ws0\">R</span><span class=\"ws38\">et<span class=\"_ _8\"></span>urn <span class=\"_ _8\"></span><span class=\"ls0 ws0\">S</span></span>wap (\u201cTR<span class=\"_ _8\"></span>S\u201d) overeenko<span class=\"_ _8\"></span>mst afgeslote<span class=\"_ _8\"></span>n met een finan<span class=\"_ _8\"></span>ci\u00eble inste<span class=\"_ _8\"></span>lling om de blo<span class=\"_ _8\"></span>otstelling a<span class=\"_ _8\"></span>an de schommel<span class=\"_ _8\"></span>ingen in de <span class=\"_ _8\"></span>beurskoers v<span class=\"_ _8\"></span>an de aandele<span class=\"_ _8\"></span>n die deel<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>uitmaken van de opti<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\">-<span class=\"ws116\">, RSU en PSU</span>-</span>plannen te beheren z<span class=\"_ _8\"></span>oals weergegev<span class=\"_ _8\"></span>en in toelichting 7.<span class=\"_ _8\"></span>28. Onder dez<span class=\"_ _8\"></span>e overeenkomst<span class=\"_ _8\"></span> zal de Groep interes<span class=\"_ _8\"></span>t betalen aan de f<span class=\"_ _8\"></span>inanc<span class=\"_ _8\"></span><span class=\"ls20 ws12c\">i\u00eble instelling. Bij het<span class=\"_ _8\"></span> </span>afwikkelen v<span class=\"_ _8\"></span>an de TRS, za<span class=\"_ _8\"></span>l de Groep de on<span class=\"_ _8\"></span>derliggen<span class=\"_ _8\"></span>de aandelen ont<span class=\"_ _8\"></span>vangen di<span class=\"_ _8\"></span>e worden toeg<span class=\"_ _8\"></span>ekend aan de b<span class=\"_ _8\"></span>egunstigde<span class=\"_ _8\"></span>n van de aand<span class=\"_ _8\"></span>elenopties,<span class=\"_ _8\"></span> RSU\u2019s of PS<span class=\"_ _8\"></span>U\u2019s bij uito<span class=\"_ _8\"></span>efening. O<span class=\"_ _8\"></span>p deze manier dekt de Gr<span class=\"_ _8\"></span>oep het risico in wanneer de aan<span class=\"_ _8\"></span>delenkoers<span class=\"_ _8\"></span> zou stijgen als aandel<span class=\"_ _8\"></span>en moeten uitgegev<span class=\"_ _8\"></span>en worden op mom<span class=\"_ _8\"></span>ent van uitoefeni<span class=\"_ _8\"></span>ng door de beguns<span class=\"_ _8\"></span>tigden v<span class=\"_ _8\"></span>an hun opties/RSU\u2019s<span class=\"_ _8\"></span>/PSU\u2019s. De aan<span class=\"_ _8\"></span>delen die in deze cont<span class=\"_ _8\"></span>ext worden gekoc<span class=\"_ _8\"></span>ht, worden opgenom<span class=\"_ _8\"></span>en als een vermind<span class=\"_ _8\"></span>ering van het eigen ver<span class=\"_ _8\"></span>mogen van de Groep aa<span class=\"_ _8\"></span>n de uitoefenprijs<span class=\"_ _8\"></span> op het moment van het aanga<span class=\"_ _8\"></span>an van de TRS over<span class=\"_ _8\"></span>eenkomst.<span class=\"_ _8\"></span> Gezien de Groep f<span class=\"_ _8\"></span>ysieke<span class=\"ls0 ws0\"> </span>l<span class=\"_ _8\"></span>evering doet<span class=\"_ _8\"></span> van de aandel<span class=\"_ _8\"></span>en op het moment<span class=\"_ _8\"></span> van de afwikk<span class=\"_ _8\"></span>eling van de TR<span class=\"_ _8\"></span>S (geen netto <span class=\"_ _8\"></span>afwikkelin<span class=\"_ _8\"></span>g), voldoet de T<span class=\"_ _8\"></span>RS niet aan de nor<span class=\"_ _8\"></span>m van de financi<span class=\"_ _8\"></span>\u00eble instrumen<span class=\"_ _8\"></span>ten zoals vast<span class=\"_ _8\"></span>gelegd in I<span class=\"_ _8\"></span>AS 32 / IFRS<span class=\"_ _8\"></span> 9. Daarom moet de T<span class=\"_ _8\"></span>RS dan ook niet<span class=\"_ _8\"></span> geherwaardeer<span class=\"_ _8\"></span>d worden aan re\u00ebl<span class=\"_ _8\"></span>e waarde<span class=\"_ _8\"></span> op elk rapporter<span class=\"_ _8\"></span>ingsdatum.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het bestaand<span class=\"_ _8\"></span>e programma werd ni<span class=\"_ _8\"></span>et hernieuwd ge<span class=\"_ _8\"></span>durende 2022 en b<span class=\"_ _8\"></span>ijgevolg zij<span class=\"_ _8\"></span>n alle eigen aa<span class=\"_ _8\"></span>ndelen nu in het<span class=\"_ _8\"></span> bezit van de Groe<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\">. </span>7.5.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">K<span class=\"_ _8\"></span>redietrisico </span> </span>Het kredietr<span class=\"_ _8\"></span>isico wordt beh<span class=\"_ _8\"></span>eerd op het niv<span class=\"_ _8\"></span>eau van de Gr<span class=\"_ _8\"></span>oep. Krediet<span class=\"_ _8\"></span>risico komt<span class=\"_ _8\"></span> voort uit geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivale<span class=\"_ _8\"></span>nten, afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instrumente<span class=\"_ _8\"></span>n en deposito<span class=\"_ _8\"></span>\u2019s bij banken <span class=\"_ _8\"></span>en financi\u00eble ins<span class=\"_ _8\"></span>tellingen,<span class=\"_ _8\"></span> alsmede kredi<span class=\"_ _8\"></span>etblootst<span class=\"_ _8\"></span>elling aan bedr<span class=\"_ _8\"></span>ijfsklanten,<span class=\"_ _8\"></span> met inbegrip va<span class=\"_ _8\"></span>n uitstaande v<span class=\"_ _8\"></span>orderingen en t<span class=\"_ _8\"></span>oegeze<span class=\"_ _8\"></span>gde transact<span class=\"_ _8\"></span>ies. De Groep be<span class=\"_ _8\"></span>oordeelt de kr<span class=\"_ _8\"></span>edietwaar<span class=\"_ _8\"></span>digheid van de klant, rekenin<span class=\"_ _8\"></span>g houdend met<span class=\"_ _8\"></span> diens financi\u00ebl<span class=\"_ _8\"></span>e positie, ervar<span class=\"_ _8\"></span>ingen uit het ver<span class=\"_ _8\"></span>leden en ander<span class=\"_ _8\"></span>e factoren op bas<span class=\"_ _8\"></span>is waarvan in<span class=\"_ _8\"></span>dividue<span class=\"_ _8\"></span>le risicolim<span class=\"_ _8\"></span>ieten worden inges<span class=\"_ _8\"></span>teld confo<span class=\"_ _8\"></span>rm de door bedrijfsle<span class=\"_ _8\"></span>iders vastgest<span class=\"_ _8\"></span>elde grenzen.<span class=\"_ _8\"></span> Historische wan<span class=\"_ _8\"></span>betalingen waren la<span class=\"_ _8\"></span>ger dan 1% in 2022 en 2021. Hande<span class=\"_ _8\"></span>lsvordering<span class=\"_ _8\"></span>en zijn versprei<span class=\"_ _8\"></span>d over verschill<span class=\"_ _8\"></span>ende landen en tegen<span class=\"_ _8\"></span>partijen en er bestaat geen gr<span class=\"_ _8\"></span>ote concentrat<span class=\"_ _8\"></span>ie met \u00e9\u00e9n of enk<span class=\"_ _8\"></span>ele tegenpart<span class=\"_ _8\"></span>ijen.<span class=\"ls0 ws0\"> </span>We verwijzen n<span class=\"_ _8\"></span>aar toelichtin<span class=\"_ _8\"></span>g 7.13. voor d<span class=\"_ _8\"></span>e ouderdomsa<span class=\"_ _8\"></span>nalyse van de v<span class=\"_ _8\"></span>orderingen en d<span class=\"_ _8\"></span>e dubieuze vord<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Alle financi<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en worden aa<span class=\"_ _8\"></span>ngehouden bij <span class=\"_ _8\"></span>banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen met<span class=\"_ _8\"></span> een kredietwaar<span class=\"_ _8\"></span>digheid van mins<span class=\"_ _8\"></span>tens<span class=\"ls0 ws0\"> A.<span class=\"_ _8\"></span> </span>De boekwaard<span class=\"_ _8\"></span>e zoals gepres<span class=\"_ _8\"></span>enteerd in toel<span class=\"_ _8\"></span>ichting 7.5.<span class=\"_ _8\"></span>1. vertegen<span class=\"_ _8\"></span>woordigt de maxi<span class=\"_ _8\"></span>male blootst<span class=\"_ _8\"></span>elling aan<span class=\"_ _8\"></span> het kredietrisi<span class=\"_ _8\"></span>co op de rapport<span class=\"_ _8\"></span>eringsdatum<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__279": {
   "value": "7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__278": {
   "value": "7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__123": {
   "value": "7.5.1.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws35\">Overzicht van financi\u00eble in<span class=\"_ _1\"></span>strumenten <span class=\"ls0 ws0\"> </span></span>Onderstaand<span class=\"_ _8\"></span>e tabel geeft een<span class=\"_ _8\"></span> overzicht van alle fin<span class=\"_ _8\"></span>anci\u00eble inst<span class=\"_ _8\"></span>rumenten per c<span class=\"_ _8\"></span>ategorie in overeens<span class=\"_ _8\"></span>temming met I<span class=\"_ _8\"></span>FRS 9, van de r<span class=\"_ _8\"></span>e\u00eble waarde van elk ins<span class=\"_ _8\"></span>trument evenals de hi<span class=\"_ _8\"></span>\u00ebrarchie van d<span class=\"_ _8\"></span>e re\u00eble waarde:<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>31 december 2022 Aangewezen in een Tegen geamortiseerde kostprijs<span class=\"_ _8\"></span> <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 0,3  0,3  Niveau 2 Handelsvorderingen 191,8  191,8  Niveau 2 Overige vorderingen  36,8  36,8  Niveau 2 Afgeleide financi\u00eble activa 12,1  12,1  Interest rate <span class=\"ls4d ws14d\">swap</span>  7,7  7,7  Niveau 2 Vreemde valuatatermijncontracten<span class=\"_ _8\"></span> 4,4  4,4  Niveau 2 Geldmiddelen en kasequi<span class=\"_ _8\"></span>valenten 149,1  149,1  Niveau 2 Activa geclassificeerd als aangehouden v<span class=\"_ _8\"></span>oor verkoop 661,7  661,7  Niveau 3 Totaal Financi\u00eble activa 12,1 1.039,7 1.051,8 Rentedragende leningen - langl<span class=\"_ _8\"></span>opend 891,7  815,6  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 573,8  495,0  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 217,3  220,0  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,6  100,6  Niveau 2 Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen 15,0  15,0  Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8  13,8  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,4  0,4  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 145,4  145,4  Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &lt; 1 jaar 115,0  115,0  Niveau 2 Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige  10,4  10,4  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0  20,0  Niveau 2 Handelsschulden  405,3  405,3  Niveau 2 Overige schulden - kortlopend 22,6  22,6  Niveau 2 Verplichtingen verbonden aan activ<span class=\"_ _8\"></span>a geclassificeerd als aangehouden 249,6  <span class=\"_ _f7\"> </span>249,6  <span class=\"_ _8e\"> </span>Niveau 3 voor verkoop Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 15,0 1.714,9  1.653,8  31 december 2021 Aangewezen in een Tegen <span class=\"ls0 ws0\">geamortiseer<span class=\"_ _8\"></span>de kostprijs <span class=\"_ _f6\"> </span><span class=\"ws143\">Re\u00eble waarde</span> <span class=\"_ _95\"> </span>Niveau re\u00eble waarde<span class=\"_ _8\"></span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>afdekkingsrelatie Langlopende vorderingen 3,5  3,5  Niveau 2 Handelsvorderingen 269,8  269,8  Niveau 2 Overige vorderingen  69,2  69,2  Niveau 2 Afgeleide financi\u00eble activa 5,3  5,3  Vreemde valuatatermijncontracten<span class=\"_ _8\"></span>  4,1  4,1  Niveau 2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  1,2  Niveau 2 Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten 246,7  246,7  Niveau 2 Totaal Financi\u00eble activa 5,3  589,3 594,6  Rentedragende leningen - langl<span class=\"_ _8\"></span>opend  885,2  870,9  Niet-achtergestelde obligaties<span class=\"_ _8\"></span> 572,1  554,2  Niveau 1 Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar 216,3  220,0  Niveau 2 Lease &amp; overige verplichti<span class=\"_ _8\"></span>ngen 96,7  96,7  Niveau 2 Afgeleide financi\u00eble verplic<span class=\"_ _8\"></span>htingen  4,1  4,1  Interest rate swap 1,8  1,8  Niveau 2 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 2,3  2,3  Niveau 2 Overige schulden - langlopend<span class=\"_ _8\"></span> 0,2  0,2  Niveau 2 Rentedragende leningen - kortlop<span class=\"_ _8\"></span>end 87,0  87,0  Toerekenbare interesten - ove<span class=\"_ _8\"></span>rige 10,4  10,4  Niveau 2 Total return swap 31,2  31,2  Niveau 2 Lease &amp; overige verplic<span class=\"_ _8\"></span>htingen  45,4  45,4  Niveau 2 Handelsschulden 532,6  532,6  Niveau 2 Overige schulden - kortlopend  39,0  39,0  Niveau 2 Totaal Financi\u00eble verplichtingen<span class=\"_ _8\"></span> 4,1 1.544,0 1.533,8  In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening De re\u00eble waar<span class=\"_ _8\"></span>de van een afg<span class=\"_ _8\"></span>eleid financ<span class=\"_ _8\"></span>ieel inst<span class=\"_ _8\"></span>rument wordt<span class=\"_ _8\"></span> geklasseerd <span class=\"_ _8\"></span>als langlopen<span class=\"_ _8\"></span>d actief of <span class=\"_ _8\"></span>verplic<span class=\"_ _8\"></span>hting indien de<span class=\"_ _8\"></span> resterende l<span class=\"_ _8\"></span>ooptijd van de i<span class=\"_ _8\"></span>ngedekte post<span class=\"_ _8\"></span> langer is dan <span class=\"_ _8\"></span>12 maanden,<span class=\"_ _8\"></span> en als kortlop<span class=\"_ _8\"></span>end actief of ver<span class=\"_ _8\"></span>plichting i<span class=\"_ _8\"></span>ndien de looptij<span class=\"_ _8\"></span>d van de inged<span class=\"_ _8\"></span>ekte post minder i<span class=\"_ _8\"></span>s dan 12 maanden<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De waarderin<span class=\"_ _8\"></span>g van de re\u00eble w<span class=\"_ _8\"></span>aarde van alle <span class=\"_ _8\"></span>derivaten die<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ver<span class=\"_ _8\"></span>handeld wor<span class=\"_ _8\"></span>den, is gebase<span class=\"_ _8\"></span>erd op inputs v<span class=\"_ _8\"></span>an niveau 2, z<span class=\"_ _8\"></span>oals gedefin<span class=\"_ _8\"></span>ieerd onder IF<span class=\"_ _8\"></span>RS 7.27, d.w.z<span class=\"_ _8\"></span>. inputs die waar<span class=\"_ _8\"></span>neembaar zi<span class=\"_ _8\"></span><span class=\"ls17 ws20\">jn </span>voor het actief <span class=\"_ _8\"></span>of de verplicht<span class=\"_ _8\"></span>ing, hetzij dir<span class=\"_ _8\"></span>ect (d.w.z<span class=\"_ _8\"></span>. als prijzen) hetz<span class=\"_ _8\"></span>ij indirect<span class=\"_ _8\"></span> (d.w.z. afgel<span class=\"_ _8\"></span>eid van prijze<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">). </span>De bovenstaan<span class=\"_ _8\"></span>de tabel ge<span class=\"_ _8\"></span>eft een analys<span class=\"_ _8\"></span>e van de fina<span class=\"_ _8\"></span>nci\u00eble inst<span class=\"_ _8\"></span>rumenten w<span class=\"_ _8\"></span>eer, gegroepe<span class=\"_ _8\"></span>erd van Nive<span class=\"_ _8\"></span>aus 1 tot 3 op b<span class=\"_ _8\"></span>asis van de m<span class=\"_ _8\"></span>ate waar<span class=\"_ _8\"></span>in de re<span class=\"_ _8\"></span>\u00eble waarde (op<span class=\"_ _8\"></span>genomen in d<span class=\"_ _8\"></span>e balans of<span class=\"_ _8\"></span> in de toelichti<span class=\"_ _8\"></span>ngen) waarneem<span class=\"_ _8\"></span>baar is<span class=\"ls0 ws0\">: </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 1 re\u00eble <span class=\"_ _8\"></span>waardebepali<span class=\"_ _8\"></span>ngen zijn gebas<span class=\"_ _8\"></span>eerd op genote<span class=\"_ _8\"></span>erde (niet<span class=\"_ _8\"></span></span>-<span class=\"ls1f ws3e\">aangepaste) k<span class=\"_ _8\"></span>oersen op actiev<span class=\"_ _8\"></span>e markten voor i<span class=\"_ _8\"></span>dentieke activ<span class=\"_ _8\"></span>a of schuld<span class=\"_ _8\"></span>en</span>. </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws40\">Niveau 2 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn ge<span class=\"_ _8\"></span>baseerd op a<span class=\"_ _8\"></span>ndere inputs<span class=\"_ _8\"></span> dan genoteer<span class=\"_ _8\"></span>de koersen opg<span class=\"_ _8\"></span>enomen onder<span class=\"_ _8\"></span> Niveau 1 di<span class=\"_ _8\"></span>e waarneembaar<span class=\"_ _8\"></span> zijn voor act<span class=\"_ _8\"></span>iva of schulden,<span class=\"_ _8\"></span> hetzij dir<span class=\"_ _8\"></span>ect </span></span>(bijvoorbeel<span class=\"_ _8\"></span>d zoals marktpr<span class=\"_ _8\"></span>ijzen), hetz<span class=\"_ _8\"></span>ij indirect (<span class=\"_ _8\"></span>bijvoorbeel<span class=\"_ _8\"></span>d afgeleid van m<span class=\"_ _8\"></span>arktprijzen<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws44\">Niveau 3 re\u00ebl<span class=\"_ _8\"></span>e waardebep<span class=\"_ _8\"></span>alingen zijn <span class=\"_ _8\"></span>gebaseerd op w<span class=\"_ _8\"></span>aarderings<span class=\"_ _8\"></span>technieken w<span class=\"_ _8\"></span>aarbij het l<span class=\"_ _8\"></span>aagste niveau <span class=\"_ _8\"></span>van informatie <span class=\"_ _8\"></span>dat invloed</span> <span class=\"_ _8\"></span><span class=\"ls1f ws44\">heeft<span class=\"_ _8\"></span> op de waarderin<span class=\"_ _8\"></span>g tegen re\u00eb<span class=\"_ _8\"></span>le waarde niet i<span class=\"_ _8\"></span>s waar </span></span>te nemen (niet<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>waarneembar<span class=\"_ _8\"></span>e inputs<span class=\"ls0 ws0\">).<span class=\"_ _8\"></span> </span>De re\u00eble waard<span class=\"_ _8\"></span>e van financi\u00ebl<span class=\"_ _8\"></span>e activa en fina<span class=\"_ _8\"></span>nci\u00eble verpli<span class=\"_ _8\"></span>chtingen is g<span class=\"_ _8\"></span>ebaseerd op wisku<span class=\"_ _8\"></span>ndige model<span class=\"_ _8\"></span>len die de waar<span class=\"_ _8\"></span>neembare mark<span class=\"_ _8\"></span>tgegevens g<span class=\"_ _8\"></span>ebruiken en wordt a<span class=\"_ _8\"></span>ls volgt bepa<span class=\"_ _8\"></span>ald<span class=\"ls21 ws3b\">: <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">De <span class=\"_ _9\"></span><span class=\"ws4c\">re\u00eble waarde van fin<span class=\"_ _8\"></span>anci\u00eble activ<span class=\"_ _8\"></span>a en financi\u00ebl<span class=\"_ _8\"></span>e verplicht<span class=\"_ _8\"></span>ingen met st<span class=\"_ _8\"></span>andaard voor<span class=\"_ _8\"></span>waarden en die ver<span class=\"_ _8\"></span>handeld word<span class=\"_ _8\"></span>en op actieve,<span class=\"_ _8\"></span> liquide mar<span class=\"_ _8\"></span>kten, wordt bepa<span class=\"_ _8\"></span>ald aan de han<span class=\"_ _8\"></span>d van </span></span></span>genoteerde ma<span class=\"_ _8\"></span>rktprijzen (i<span class=\"_ _8\"></span>nclusief gen<span class=\"_ _8\"></span>oteerde af<span class=\"_ _8\"></span>losbare obligat<span class=\"_ _8\"></span>ies<span class=\"ls0 ws39\">).  <span class=\"ws0\"> </span></span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f wsb1\">De re\u00eble waarde van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble instrum<span class=\"_ _8\"></span>enten wordt ber<span class=\"_ _8\"></span>ekend op basis van gen<span class=\"_ _8\"></span>oteerde prij<span class=\"_ _8\"></span>zen. Indien deze prijz<span class=\"_ _8\"></span>en niet beschi<span class=\"_ _8\"></span>kbaar zijn,<span class=\"_ _8\"></span> wordt een gediscon<span class=\"_ _8\"></span>teerde </span></span>kasstroomanal<span class=\"_ _8\"></span>yse uitgevoer<span class=\"_ _8\"></span>d met behulp v<span class=\"_ _8\"></span>an de toepass<span class=\"_ _8\"></span>elijke rend<span class=\"_ _8\"></span>ementscurve voor<span class=\"_ _8\"></span> de looptijd v<span class=\"_ _8\"></span>an de inst<span class=\"_ _8\"></span>rumenten voor<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>optionel<span class=\"_ _8\"></span>e derivaten en o<span class=\"_ _8\"></span>ptiewaarder<span class=\"_ _8\"></span>ingsmodell<span class=\"_ _8\"></span>en voor<span class=\"_ _8\"></span> optionele deriv<span class=\"_ _8\"></span>aten. Valutater<span class=\"_ _8\"></span>mijncontr<span class=\"_ _8\"></span>acten worden gewa<span class=\"_ _8\"></span>ardeerd op bas<span class=\"_ _8\"></span>is van genoteerd<span class=\"_ _8\"></span>e termijnwisselk<span class=\"_ _8\"></span>oersen en rend<span class=\"_ _8\"></span>ementscur<span class=\"_ _8\"></span>ven afgele<span class=\"_ _8\"></span>id van genoteer<span class=\"_ _8\"></span>de rentevoete<span class=\"_ _8\"></span>n met gelij<span class=\"ws50\">kwaard<span class=\"_ _8\"></span>ige looptijd<span class=\"_ _8\"></span>en als de contracten.<span class=\"_ _8\"></span> Renteswaps wor<span class=\"_ _8\"></span>den gewaardeerd t<span class=\"_ _8\"></span>egen de contante w<span class=\"_ _8\"></span>aarde van de ges<span class=\"_ _8\"></span>chatte en gedi<span class=\"_ _8\"></span>sconteerde toe<span class=\"_ _8\"></span>komstige kasst<span class=\"_ _8\"></span>romen op basis<span class=\"_ _8\"></span> van de </span>van toepassi<span class=\"_ _8\"></span>ng zijnde rendem<span class=\"_ _8\"></span>entscurve<span class=\"_ _8\"></span>n afgeleid van gen<span class=\"_ _8\"></span>oteerde rentev<span class=\"_ _8\"></span>oeten<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De re\u00eble waarden van an<span class=\"_ _8\"></span>dere financ<span class=\"_ _8\"></span>i\u00eble activa en financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ingen (met ui<span class=\"_ _8\"></span>tzondering van die<span class=\"_ _8\"></span>gene hierbov<span class=\"_ _8\"></span>en beschreve<span class=\"_ _8\"></span>n) worden be<span class=\"_ _8\"></span>paald in over<span class=\"_ _8\"></span>eenstemming met<span class=\"_ _8\"></span> de algemeen </span></span>aanvaarde wa<span class=\"_ _8\"></span>arderingsmod<span class=\"_ _8\"></span>ellen op basis<span class=\"_ _8\"></span> van een gediscont<span class=\"_ _8\"></span>eerde kasstr<span class=\"_ _8\"></span>oomanalyse<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Niveau 3 verpl<span class=\"_ _8\"></span>ichtingen: het<span class=\"_ _8\"></span> bedrag is bepaa<span class=\"_ _8\"></span>ld op basis van<span class=\"_ _8\"></span> contractuel<span class=\"_ _8\"></span>e bepalingen</span>.<span class=\"_ _8\"></span> </span>De Groep heef<span class=\"_ _8\"></span>t afgeleid<span class=\"_ _8\"></span>e financi\u00eble i<span class=\"_ _8\"></span>nstrumenten w<span class=\"_ _8\"></span>aarop compe<span class=\"_ _8\"></span>nserende,<span class=\"_ _8\"></span> afdwingbare r<span class=\"_ _8\"></span>aamovereenk<span class=\"_ _8\"></span>omsten en gel<span class=\"_ _8\"></span>ijkaardige ov<span class=\"_ _8\"></span>eree<span class=\"_ _8\"></span>nkomsten van t<span class=\"_ _8\"></span>oepassing zij<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. <span class=\"_ _9\"></span><span class=\"ls0 ws0\">P</span></span>er 31 december <span class=\"ws38\">2022<span class=\"ls0 ws0\"> </span></span>diend<span class=\"ws3e\">e er geen<span class=\"_ _8\"></span> compensatie g<span class=\"_ _8\"></span>edaan te worden </span>(<span class=\"_ _8\"></span>noch<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">in</span> <span class=\"ls17 ws20\">2021</span>). </span>De tegenpart<span class=\"_ _8\"></span>ijen van de lopen<span class=\"_ _8\"></span>de afgeleide in<span class=\"_ _8\"></span>strumenten b<span class=\"_ _8\"></span>eschikken over<span class=\"_ _8\"></span> een klasse A k<span class=\"_ _8\"></span>redietrapport<span class=\"_ _8\"></span><span class=\"ls0 ws0\">.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__292-1": {
   "value": "In het kader v<span class=\"_ _8\"></span>an het financ<span class=\"_ _8\"></span>i\u00eble risi<span class=\"_ _8\"></span>cobeheer van d<span class=\"_ _8\"></span>e Groep maak<span class=\"_ _8\"></span>t de Groep <span class=\"_ _8\"></span>gebruik van af<span class=\"_ _8\"></span>geleide fi<span class=\"_ _8\"></span>nanci\u00eble ins<span class=\"_ _8\"></span>trumente<span class=\"_ _8\"></span>n om specifiek<span class=\"_ _8\"></span>e risico\u2019s <span class=\"_ _8\"></span>in te dekk<span class=\"_ _8\"></span>en, zoals blo<span class=\"_ _8\"></span>otstelling <span class=\"_ _8\"></span>aan <span class=\"ws38\">valutarisic<span class=\"_ _8\"></span>o, </span>renteschomm<span class=\"_ _8\"></span>elingen en scho<span class=\"_ _8\"></span>mmelingen van<span class=\"_ _8\"></span> grondstofpri<span class=\"_ _8\"></span>jzen. De volge<span class=\"_ _8\"></span>nde tabel geeft<span class=\"_ _8\"></span> een overzicht<span class=\"_ _8\"></span> van de afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instr<span class=\"_ _8\"></span>umenten die ui<span class=\"_ _8\"></span>tstaan per jaar<span class=\"_ _8\"></span>einde<span class=\"ls0 ws0\">: </span>Re\u00eble waarde<span class=\"ws0\"> <span class=\"_ _f8\"> </span><span class=\"ls32 ws14e\">Nominale bedra<span class=\"_ _8\"></span>gen</span> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 Afgeleide financi\u00eble activa<span class=\"_ _8\"></span> 12,1 5,3 325,0 165,5 Interest rate swap 7,7 0,0 150,0 0,0 Cross-Currency Interest rate sw<span class=\"_ _8\"></span>ap 0,0 0,0 0,0 4,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 4,4 4,1 175,0 145,2 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 0,0 1,2 0,0 16,3 Afgeleide financi\u00eble verplichtin<span class=\"_ _8\"></span>gen 15,0 4,1 375,8 283,5 Interest rate swap 0,0 1,8 0,0 150,0 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 13,8 2,3 368,8 133,5 Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2 0,0 7,0 0,0 De afgeleide fi<span class=\"_ _8\"></span>nanci\u00eble instru<span class=\"_ _8\"></span>menten in bove<span class=\"_ _8\"></span>nstaande tabell<span class=\"_ _8\"></span>en worden allen al<span class=\"_ _8\"></span>s kasstroomind<span class=\"_ _8\"></span>ekkingen aangew<span class=\"_ _8\"></span>ezen <span class=\"ls0 ws0\">(zie </span><span class=\"ws38\">verder<span class=\"ls0 ws0\"> </span></span>in toelichting<span class=\"ws38\">en<span class=\"ls0 ws0\"> </span></span>7.5.3 tot<span class=\"_ _8\"></span> en met 7.5.5). De impac<span class=\"_ _8\"></span>t op de overige elementen van<span class=\"_ _8\"></span> het totaalres<span class=\"_ _8\"></span>ultaat van elk va<span class=\"_ _8\"></span>n deze categor<span class=\"_ _8\"></span>ie\u00ebn is als volg<span class=\"_ _8\"></span>t:<span class=\"ls0 ws0\"> </span>Totaalresultaat Bedrag gedesinvesteerd in miljoen \u20ac<span class=\"ls0 ws0\"> <span class=\"_ _f9\"> </span>31 december 2021 <span class=\"_ _71\"> </span>Bedrag erkend in 2022 </span>(Gerecycleerd naar RR*) Totaal Beweging 2022 <span class=\"_ _77\"> </span>31 december 2022 in 2022 Vreemde valutatermijncontracten<span class=\"_ _8\"></span> 1,0   (10,7) 0,4   (10,3)  (9,3) Grondstoffen afdekkingsc<span class=\"_ _8\"></span>ontracten 1,2  -  (2,3)  (2,3)  (1,1) Interest rate swap  (1,8)  9,0  0,4  9,4  7,6  * Resultatenrekening7.5.3.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">Valu<span class=\"_ _8\"></span>tarisico </span> </span>De Groep is internat<span class=\"_ _8\"></span>ionaal actief<span class=\"_ _8\"></span> en wordt derhalve bloot<span class=\"_ _8\"></span>gesteld aan v<span class=\"_ _8\"></span>erschillende v<span class=\"_ _8\"></span>alutarisico\u2019<span class=\"_ _8\"></span>s<span class=\"ls21 ws3b\">, </span><span class=\"ws38\">vooral<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>met betrekking t<span class=\"_ _8\"></span>ot het Britse pond (G<span class=\"_ _8\"></span>BP), de Poolse zloty<span class=\"_ _8\"></span> (PLN), de Austr<span class=\"_ _8\"></span>alische dollar<span class=\"_ _8\"></span> (AUD) en <span class=\"ls1f ws9c\">de R</span>ussische roebel (RUB) <span class=\"ls1f wsb4\">wat verkoop bet<span class=\"_ _8\"></span>reft,</span><span class=\"ws0\"> <span class=\"_ _0\"> </span><span class=\"ls1f wsb4\">en de Amer<span class=\"_ _8\"></span>ikaanse doll<span class=\"_ _8\"></span>ar (USD) en <span class=\"_ _8\"></span>de Tsjechisc<span class=\"_ _8\"></span>he kroon (CZK)<span class=\"_ _8\"></span> wat aankoo<span class=\"_ _8\"></span>p betreft<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"_ _0\"></span></span>Valutarisico k<span class=\"_ _8\"></span>omt voort uit <span class=\"_ _8\"></span>t<span class=\"ws38\">oekomstige </span></span></span>commerci\u00eble t<span class=\"_ _8\"></span>ransacties<span class=\"_ _8\"></span> en opgenomen act<span class=\"_ _8\"></span>iva en verplic<span class=\"_ _8\"></span>htingen. De <span class=\"ls0 ws0\">G<span class=\"_ _8\"></span></span><span class=\"ws38\">roep <span class=\"_ _9\"></span>wordt<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>ook <span class=\"_ _9\"></span>blootgest<span class=\"_ _8\"></span>eld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>aan de Rus<span class=\"_ _8\"></span>sische roebel (<span class=\"_ _8\"></span>RUB), <span class=\"ws38\">de <span class=\"_ _0\"></span></span>Tsjechische kroo<span class=\"_ _8\"></span>n (CZK) en <span class=\"ws38\">de <span class=\"_ _9\"></span></span>Aus<span class=\"_ _8\"></span>tralisc<span class=\"_ _8\"></span>he dollar (AUD) <span class=\"ls1f ws3e\">als gevolg van h<span class=\"_ _8\"></span>aar netto</span>-<span class=\"ls1f ws3e\">invest<span class=\"_ _8\"></span>eringen in bu<span class=\"_ _8\"></span>itenland<span class=\"_ _8\"></span>se acti<span class=\"ls20 ws39\">viteite<span class=\"_ _8\"></span>n<span class=\"ls21 ws3b\">. </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 zijn enkel de v<span class=\"_ _8\"></span>oorgezet<span class=\"_ _8\"></span>te activiteit<span class=\"_ _8\"></span>en opgenomen.<span class=\"_ _8\"></span></span>  De boekwaard<span class=\"_ _8\"></span>en van de belangrij<span class=\"_ _8\"></span>kste monet<span class=\"_ _8\"></span>aire activa en m<span class=\"_ _8\"></span>onetaire verp<span class=\"_ _8\"></span>lichtingen van <span class=\"_ _8\"></span>de Groep die in vr<span class=\"_ _8\"></span>eemde munt zij<span class=\"_ _8\"></span>n uitgedruk<span class=\"_ _8\"></span>t, zijn als volgt<span class=\"_ _8\"></span> op het einde van de ra<span class=\"_ _8\"></span>pporte<span class=\"_ _8\"></span><span class=\"ws38\">ringsper<span class=\"_ _8\"></span>iode<span class=\"ls0 ws0\">: </span></span>Activa <span class=\"_ _fa\"> </span>Passiva in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 31 december 2022 31 december 2021 EUR 1.879,9 1.775,9 2.765,6 2.566,0 USD 132,7 165,9 154,3 212,5 PLN 85,7 100,9 49,7 61,5 GBP<span class=\"ls0 ws0\"> </span>67,0 98,3 42,6 53,6 RUB 30,9 27,1 4,8 4,4 CZK<span class=\"ls0 ws0\"> </span>27,0 28,4 20,9 18,6 AUD 25,4 38,0 17,2 17,4 BRL 0,0 48,7 0,0 43,8 MXN<span class=\"ls0 ws0\"> </span>0,0 51,2 14,0 47,0 DZD<span class=\"ls0 ws0\"> </span>0,0 21,6 0,0 0,3 De Groep hou<span class=\"_ _8\"></span>dt haar valut<span class=\"_ _8\"></span>arisico sc<span class=\"_ _8\"></span>herp in de gaten <span class=\"_ _8\"></span>en zal indien <span class=\"_ _8\"></span>nodig indekk<span class=\"_ _8\"></span>ingstransac<span class=\"_ _8\"></span>ties aangaa<span class=\"_ _8\"></span>n om de bloots<span class=\"_ _8\"></span>telling va<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> <span class=\"_ _65\"> </span></span><span class=\"ws38\">de <span class=\"_ _65\"> </span></span>g<span class=\"_ _8\"></span>ehele Groep <span class=\"_ _8\"></span>aan wisselk<span class=\"_ _8\"></span>oersschomm<span class=\"_ _8\"></span>elingen te minimaliser<span class=\"_ _8\"></span>en. Alle indekki<span class=\"_ _8\"></span>ngsbeslissin<span class=\"_ _8\"></span>gen zijn onderhevi<span class=\"_ _8\"></span>g aan de goedkeur<span class=\"_ _8\"></span>ing van de Raad van Bestuur<span class=\"_ _8\"></span>. De strategie met bet<span class=\"_ _8\"></span>rekking tot de indekki<span class=\"_ _8\"></span>ng van de wisselkoer<span class=\"_ _8\"></span>sen werd aangeh<span class=\"_ _8\"></span>ouden<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Om het valutaris<span class=\"_ _8\"></span>ico voortvloei<span class=\"_ _8\"></span>end uit toekoms<span class=\"_ _8\"></span>tige commerci<span class=\"_ _8\"></span>\u00eble transacties,<span class=\"_ _8\"></span> activa en verp<span class=\"_ _8\"></span>lichtingen t<span class=\"_ _8\"></span>e beheren, maak<span class=\"_ _8\"></span>t de Groep gebruik<span class=\"_ _8\"></span> van vreemde valutat<span class=\"_ _8\"></span>ermijncont<span class=\"_ _8\"></span>racten. Valu<span class=\"_ _8\"></span>tarisico\u2019s<span class=\"_ _8\"></span> doen zich voor als<span class=\"_ _8\"></span> toekomstige com<span class=\"_ _8\"></span>merci\u00eble transac<span class=\"_ _8\"></span>ties, activa en ver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en zijn uitgedr<span class=\"_ _8\"></span>ukt in een valut<span class=\"_ _8\"></span>a die niet de functio<span class=\"_ _8\"></span>nele valuta is v<span class=\"_ _8\"></span>an de entiteit. De Treas<span class=\"_ _8\"></span>ury<span class=\"ls0 ws0\">-</span>afdeli<span class=\"_ _8\"></span>ng van de Groep<span class=\"_ _8\"></span> is verantwoord<span class=\"_ _8\"></span>elijk voor het opt<span class=\"_ _8\"></span>imaliseren van de net<span class=\"_ _8\"></span>to positie in elke vree<span class=\"_ _8\"></span>mde valuta waar dat<span class=\"_ _8\"></span> mogelijk en passend is<span class=\"_ _8\"></span>. De Groep past<span class=\"_ _8\"></span> hedge accounti<span class=\"_ _8\"></span>ng toe voor de aan indekki<span class=\"_ _8\"></span>ng gerelateer<span class=\"_ _8\"></span>de transacties,<span class=\"_ _8\"></span> en verwerkt de im<span class=\"_ _8\"></span>pact daarvan i<span class=\"_ _8\"></span>n de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at<span class=\"ls0 ws0\">. </span>De Groep heeft v<span class=\"_ _8\"></span>reemde valutater<span class=\"_ _8\"></span>mijncontrac<span class=\"_ _8\"></span>ten aangegaan in 2022 d<span class=\"_ _8\"></span>ie ten laatste <span class=\"ws38\">tot<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>m</span></span>aart 2024<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">lopen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span>o</span></span>m de volatiliteit in de v<span class=\"_ _8\"></span>erkopen in Brits<span class=\"_ _8\"></span>e ponden, Poolse zlot<span class=\"_ _8\"></span>y\u2019s en Austral<span class=\"_ _8\"></span>ische dollars te be<span class=\"_ _8\"></span>perken, ev<span class=\"_ _8\"></span>enals in de aank<span class=\"_ _8\"></span>open in Am<span class=\"_ _8\"></span>erikaanse d<span class=\"_ _8\"></span>ollars en Tsj<span class=\"_ _8\"></span>echische kro<span class=\"_ _8\"></span>on die in 202<span class=\"_ _8\"></span><span class=\"ls0 ws0\">3 <span class=\"_ _33\"> </span></span>plaat<span class=\"_ _8\"></span>svinden<span class=\"ls21 ws3b\">. <span class=\"_ _33\"> </span></span>Op basi<span class=\"_ _8\"></span>s van de indekk<span class=\"_ _8\"></span>ingsstrat<span class=\"_ _8\"></span>egie dekken <span class=\"_ _8\"></span>de vreemde valutatermi<span class=\"_ _8\"></span><span class=\"ws4f\">jncontract<span class=\"_ _8\"></span>en de volgende v<span class=\"_ _8\"></span>erwachte ris<span class=\"_ _8\"></span>ico\u2019s af tot<span class=\"_ _8\"></span> 31 december 2023:<span class=\"_ _8\"></span> voor<span class=\"ls0 ws0\"> </span></span>het<span class=\"ls0 ws0\"> <span class=\"ws14f\">Britse pond (GBP)</span> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">76,0<span class=\"ls0 ws0\"> </span><span class=\"ws4f\">miljoen, voor </span>de <span class=\"ws4f\">Poolse z<span class=\"_ _8\"></span>loty (PLN)<span class=\"ls0 ws0\"> </span></span>310,2<span class=\"ls0 ws0\"> </span><span class=\"ws3f\">miljoen, voor </span>de <span class=\"ws4f\">Austral<span class=\"_ _8\"></span>ische doll<span class=\"_ _8\"></span>ar </span></span></span>(AUD)<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">23,1</span> <span class=\"_ _9\"></span><span class=\"ls1f ws49\">miljoen, voor <span class=\"ws38\">de <span class=\"_ _8\"></span></span></span><span class=\"ws4a\">T<span class=\"_ _8\"></span>sjechische kroon (CZK)</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">870,2</span> <span class=\"_ _8\"></span></span>miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">en</span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">voor <span class=\"_ _9\"></span>de</span> <span class=\"ls1f ws49\">Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">73,1</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> EUR en <span class=\"ws38\">de <span class=\"_ _8\"></span></span>Am<span class=\"_ _8\"></span>erikaanse dol<span class=\"_ _8\"></span>lar (USD)<span class=\"_ _8\"></span></span> <span class=\"_ _8\"></span><span class=\"ls1f ws38\">18,2</span> <span class=\"_ _8\"></span><span class=\"ls1f ws49\">mil<span class=\"_ _8\"></span>joen versus<span class=\"_ _8\"></span> <span class=\"ws38\">de </span></span></span>Tsjechische k<span class=\"_ _8\"></span>roon (CZK).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De voorwaarde<span class=\"_ _8\"></span>n van de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontract<span class=\"_ _8\"></span>en werden z<span class=\"_ _8\"></span>odanig onder<span class=\"_ _8\"></span>handeld dat deze <span class=\"_ _8\"></span>aansluit<span class=\"_ _8\"></span>en bij de voor<span class=\"_ _8\"></span>waarden van <span class=\"ls17 ws20\">de<span class=\"ls0 ws0\"> </span></span>verwachte transacties.<span class=\"_ _8\"></span> De Groep past<span class=\"_ _8\"></span> hedge accou<span class=\"_ _8\"></span>nting toe op de vreem<span class=\"_ _8\"></span>de valutaterm<span class=\"_ _8\"></span>ijncontracten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De verandering<span class=\"_ _8\"></span>en in de re\u00eble waarde van de<span class=\"_ _8\"></span>ze afdekkingsi<span class=\"_ _8\"></span>nstrumente<span class=\"_ _8\"></span>n, aangewezen als<span class=\"_ _8\"></span> effectieve inst<span class=\"_ _8\"></span>rumenten in een k<span class=\"_ _8\"></span>asstroomafdek<span class=\"_ _8\"></span>king, worden opgen<span class=\"_ _8\"></span>omen in<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">de </span>overige elementen van<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>het totaalresu<span class=\"_ _8\"></span>ltaat tot het moment<span class=\"_ _8\"></span> waarop de transacti<span class=\"_ _8\"></span>e plaatsvindt. O<span class=\"_ _8\"></span>p het moment dat de transac<span class=\"_ _8\"></span>tie leidt tot de erken<span class=\"_ _8\"></span>ning v<span class=\"_ _8\"></span>an een handelsvor<span class=\"_ _8\"></span>dering of een hande<span class=\"_ _8\"></span>lsschuldenp<span class=\"_ _8\"></span>ost, wordt dez<span class=\"_ _8\"></span>e kasstroomafd<span class=\"_ _8\"></span>ekkingsr<span class=\"_ _8\"></span>eserve inclusief<span class=\"_ _8\"></span> de verand<span class=\"_ _8\"></span>eringen in <span class=\"_ _8\"></span>de re\u00eble waard<span class=\"_ _8\"></span>e van het afde<span class=\"_ _8\"></span>kkingsinstrum<span class=\"_ _8\"></span>ent opgenomen <span class=\"_ _8\"></span>in de resultat<span class=\"_ _8\"></span>enrekenin<span class=\"_ _8\"></span>g als aanpassi<span class=\"_ _8\"></span>ng van de opbr<span class=\"_ _8\"></span>engsten/<span class=\"_ _8\"></span><span class=\"ws50\">kosten of, </span>indien de trans<span class=\"_ _8\"></span>actie leidt t<span class=\"_ _8\"></span>ot de erkenning va<span class=\"_ _8\"></span>n een niet<span class=\"ls0 ws0\">-</span>fina<span class=\"_ _8\"></span>ncieel actief of<span class=\"_ _8\"></span> niet<span class=\"ls0 ws0\">-</span>financi<span class=\"_ _8\"></span>\u00eble verplicht<span class=\"_ _8\"></span>ing, als aanp<span class=\"_ _8\"></span>assing van de boek<span class=\"_ _8\"></span>waarde van het<span class=\"_ _8\"></span> actief en de verpli<span class=\"_ _8\"></span>chting. Verd<span class=\"_ _8\"></span>ere wijziging<span class=\"_ _8\"></span>en in het afdekkin<span class=\"_ _8\"></span>gsinstrument<span class=\"_ _8\"></span> worden in de r<span class=\"_ _8\"></span>esultatenrek<span class=\"_ _8\"></span>ening opgenom<span class=\"_ _8\"></span>en samen met de w<span class=\"_ _8\"></span>ijzigingen in d<span class=\"_ _8\"></span>e handelsvord<span class=\"_ _8\"></span>eringen of <span class=\"ls0 ws0\">-</span><span class=\"ws38\">sch<span class=\"_ _8\"></span>ulden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Per 31 december<span class=\"_ _8\"></span> 2022 is een niet<span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">gerealiseerd <span class=\"_ _1\"></span><span class=\"ls0 ws14a\">verlies van 14,1 miljoen \u20ac (voornamelijk de Mexicaanse peso (MXN) versus EUR vo<span class=\"_ _1\"></span>or<span class=\"ws0\"> <span class=\"ls1f ws38\">11,1</span> <span class=\"ls1f ws3f\">miljoen en de US do<span class=\"_ _8\"></span>llar (USD) vers<span class=\"_ _8\"></span>us EUR voor</span> <span class=\"ls17 ws20\">2,4</span> </span></span></span></span>miljoen) opge<span class=\"_ _8\"></span>nomen in de over<span class=\"_ _8\"></span>ige elemente<span class=\"_ _8\"></span>n van het totaalres<span class=\"_ _8\"></span>ultaat, geco<span class=\"_ _8\"></span>mpenseerd do<span class=\"_ _8\"></span>or een niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>erealiseer<span class=\"_ _8\"></span>de winst v<span class=\"_ _8\"></span>an<span class=\"ls0 ws0\"> </span><span class=\"ws38\">3,8<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac (het<span class=\"_ _8\"></span> Britse pond vo<span class=\"_ _8\"></span>ornamelijk)<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>Per 31 decemb<span class=\"_ _8\"></span>er 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg de re\u00ebl<span class=\"_ _8\"></span>e waarde va<span class=\"_ _8\"></span>n de afgeleide f<span class=\"_ _8\"></span>inanci\u00ebl<span class=\"_ _8\"></span>e activa voor <span class=\"_ _8\"></span>de vreemde v<span class=\"_ _8\"></span>alutatermij<span class=\"_ _8\"></span>ncontracten 4,<span class=\"_ _8\"></span>4 miljoen \u20ac (<span class=\"_ _8\"></span>2021: 4,1<span class=\"_ _8\"></span> miljoen <span class=\"_ _8\"></span>\u20ac) en van de af<span class=\"_ _8\"></span>geleide fina<span class=\"_ _8\"></span>nci\u00eble verplichtin<span class=\"_ _8\"></span>g 13,8 miljoen \u20ac (2<span class=\"_ _8\"></span>021: 2,3 milj<span class=\"_ _8\"></span>oen \u20ac).<span class=\"ls0 ws0\"> </span>Een bedrag va<span class=\"_ _8\"></span>n 0,4 miljoen \u20ac werd g<span class=\"_ _8\"></span>eherclass<span class=\"_ _8\"></span>ificeerd naar de r<span class=\"_ _8\"></span>esultatenr<span class=\"_ _8\"></span>ekening (<span class=\"_ _8\"></span><span class=\"ws38\">verlies</span>) gedur<span class=\"_ _8\"></span>ende 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De volgende ta<span class=\"_ _8\"></span>bel geeft de impac<span class=\"_ _8\"></span>t weer op het res<span class=\"_ _8\"></span>ultaat v\u00f3\u00f3r winst<span class=\"_ _8\"></span>belastingen en het<span class=\"_ _8\"></span> eigen vermog<span class=\"_ _8\"></span>en voor het jaar als d<span class=\"_ _8\"></span>e euro<span class=\"ls0 ws0\"> </span>met 10% verzwakt/<span class=\"_ _8\"></span>versterkt<span class=\"_ _8\"></span> ten opzichte van de g<span class=\"_ _8\"></span>erapporteer<span class=\"_ _8\"></span>de valuta en alle<span class=\"_ _8\"></span> overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zou<span class=\"ws38\">den<span class=\"ls0 ws0\"> <span class=\"_ _15\"> </span></span></span>geb<span class=\"_ _8\"></span>leven zijn. De i<span class=\"_ _8\"></span>mpact is hoofdz<span class=\"_ _8\"></span>akelijk het gevol<span class=\"_ _8\"></span>g van vreemde val<span class=\"_ _8\"></span>utawinst<span class=\"_ _8\"></span>en/verlieze<span class=\"_ _8\"></span>n op de omrekening v<span class=\"_ _8\"></span>an vreemde valut<span class=\"_ _8\"></span>a handelsvord<span class=\"_ _8\"></span>eringen en <span class=\"ls0 ws0\">-</span>sch<span class=\"_ _8\"></span>ulden en afgelei<span class=\"_ _8\"></span>de posities o<span class=\"_ _8\"></span>p de respectiev<span class=\"_ _8\"></span>elijke bala<span class=\"_ _8\"></span><span class=\"ws38\">nsdatum<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\">. </span></span>10% verzwakking van de euro<span class=\"_ _8\"></span> <span class=\"_ _fb\"> </span>10% versterking van de euro<span class=\"_ _8\"></span> 2022 <span class=\"_ _fc\"> </span>2021* <span class=\"_ _fd\"> </span>2022 <span class=\"_ _fe\"> </span>2021* in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Impact op resul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span>Impact op eige<span class=\"_ _8\"></span>n vermogen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>AUD  (0,2)  (1,4)  (0,2) 0,2  1,2  0,1  GBP<span class=\"ls0 ws0\"> </span> (0,9)  (8,5)  (0,9) 0,8  7,0  0,7  PLN  (0,8)  (6,5)  (0,8) 0,7  5,3  0,6  USD  (1,9) 4,5   (1,3) 1,6   (3,5) 1,1  * <span class=\"ff3a ls0 ws0\">De cijfers voor 2021 zijn aangep<span class=\"_ _8\"></span>ast om enkel de voortgezette activitei<span class=\"_ _8\"></span>ten weer te geven<span class=\"ff39\"> </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__235-1": {
   "value": "7.5.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span>Renterisico <span class=\"ls0 ws0\"> </span>Het renteris<span class=\"_ _8\"></span>ico van de Groe<span class=\"_ _8\"></span>p vloeit voort<span class=\"_ _8\"></span> uit langlop<span class=\"_ _8\"></span>ende leninge<span class=\"_ _8\"></span>n. Leningen m<span class=\"_ _8\"></span>et een variabe<span class=\"_ _8\"></span>le interest st<span class=\"_ _8\"></span>ellen de Groep <span class=\"_ _8\"></span>bloot aan een k<span class=\"_ _8\"></span>asstroom rent<span class=\"_ _8\"></span>erisic<span class=\"_ _8\"></span>o dat gedeeltel<span class=\"_ _8\"></span>ijk wordt<span class=\"_ _8\"></span> gecompenseer<span class=\"_ _8\"></span>d door het aan<span class=\"_ _8\"></span>houden van liq<span class=\"_ _8\"></span>uide middelen t<span class=\"_ _8\"></span>egen een vari<span class=\"_ _8\"></span>abele inter<span class=\"_ _8\"></span>est. Leninge<span class=\"_ _8\"></span>n met een vast<span class=\"_ _8\"></span>e interes<span class=\"_ _8\"></span>t stellen de Gr<span class=\"_ _8\"></span>oep bloot aan een r<span class=\"_ _8\"></span>e\u00eble waarde<span class=\"ls0 ws0\">-<span class=\"ws14a\">re<span class=\"_ _8\"></span>nterisico. Deze risico\u2019s </span></span>worden centr<span class=\"_ _8\"></span>aal beheerd d<span class=\"_ _8\"></span>oor de Treasury<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>afdeling van d<span class=\"_ _8\"></span>e Groep, reken<span class=\"_ _8\"></span>ing houdend m<span class=\"_ _8\"></span>et de verwachti<span class=\"_ _8\"></span>ngen van de G<span class=\"_ _8\"></span>roep met betre<span class=\"_ _8\"></span>kking tot de ev<span class=\"_ _8\"></span>olutie van de m<span class=\"_ _8\"></span>arktrente. D<span class=\"_ _8\"></span>e Groep <span class=\"ws38\">he<span class=\"_ _8\"></span>eft </span>renteswaps e<span class=\"_ _8\"></span>n cross<span class=\"ls0 ws0\">-</span>currency<span class=\"_ _8\"></span> renteswaps ge<span class=\"_ _8\"></span>bruikt om deze<span class=\"_ _8\"></span> risico\u2019s te be<span class=\"_ _8\"></span>heren<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Gezien de leni<span class=\"_ _8\"></span>ngen met variabe<span class=\"_ _8\"></span>le interest ger<span class=\"_ _8\"></span>elateerde aan de g<span class=\"_ _8\"></span>esyndiceerd<span class=\"_ _8\"></span>e termijnl<span class=\"_ _8\"></span>ening A (EURIB<span class=\"_ _8\"></span>OR + marge) grotend<span class=\"_ _8\"></span>eels ingedek<span class=\"_ _8\"></span>t worden door re<span class=\"_ _8\"></span>nteswaps, is<span class=\"_ _8\"></span> de int<span class=\"_ _8\"></span>erestlast di<span class=\"_ _8\"></span>e opgenomen wor<span class=\"_ _8\"></span>dt in de geconsolide<span class=\"_ _8\"></span>erde resultatenr<span class=\"_ _8\"></span>ekening beperk<span class=\"_ _8\"></span>t onderworpe<span class=\"_ _8\"></span>n aan volatilit<span class=\"_ _8\"></span>eit van de rentevoet<span class=\"_ _8\"></span>en, aangezi<span class=\"_ _8\"></span>en er naast de gesyndiceer<span class=\"_ _8\"></span>de termijnl<span class=\"_ _8\"></span>ening A ook 115,0 miljoe<span class=\"_ _8\"></span>n \u20ac werd opgenom<span class=\"_ _8\"></span>en onder de gesyndi<span class=\"_ _8\"></span>ceerde term<span class=\"_ _8\"></span>ijnlening B<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>met variabele i<span class=\"_ _8\"></span>nterest (EURI<span class=\"_ _8\"></span>BOR 1 maand + mar<span class=\"_ _8\"></span>ge van 3,60%).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Sensitivit<span class=\"_ _8\"></span>eit van de re\u00eble wa<span class=\"_ _8\"></span>arde van afgeleid<span class=\"_ _8\"></span>e financi\u00eble<span class=\"_ _8\"></span> instrumenten ver<span class=\"_ _8\"></span>bonden aan lenin<span class=\"_ _8\"></span>gen:<span class=\"ff3a ls0 ws0\"> <span class=\"_ _0\"> </span></span><span class=\"ff3a\">op 31 dec<span class=\"_ _8\"></span>ember 2022, al<span class=\"_ _8\"></span>s de EURIBOR rent<span class=\"_ _8\"></span>evoeten 10 basi<span class=\"_ _8\"></span>spunten hoger/<span class=\"_ _8\"></span>lager waren<span class=\"_ _8\"></span> </span>geweest en alle ov<span class=\"_ _8\"></span>erige variabel<span class=\"_ _8\"></span>en constant zouden ge<span class=\"_ _8\"></span>bleven zijn,<span class=\"_ _8\"></span> dan zouden de overi<span class=\"_ _8\"></span>ge elementen van het t<span class=\"_ _8\"></span>otaalresulta<span class=\"_ _8\"></span>at v\u00f3\u00f3r winstbe<span class=\"_ _8\"></span>lastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>voor<span class=\"_ _8\"></span> het jaar respectievel<span class=\"_ _8\"></span>ijk 0,2 <span class=\"ls20 ws39\">miljoen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span>\u20ac </span></span>hoger/lager<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls20 ws39\">zijn</span></span><span class=\"ws42\">. O<span class=\"_ _8\"></span>p 31 december 2021,<span class=\"_ _8\"></span> als de EURIBOR r<span class=\"_ _8\"></span>entevoeten 10<span class=\"_ _8\"></span> basispunten hoger<span class=\"_ _8\"></span>/lager war<span class=\"_ _8\"></span>en geweest en<span class=\"_ _8\"></span> alle overige varia<span class=\"_ _8\"></span>belen constant<span class=\"_ _8\"></span> zouden geblev<span class=\"_ _8\"></span>en zijn, dan </span>zoud<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span><span class=\"ls17 ws20\">de </span></span>overige eleme<span class=\"_ _8\"></span>nten van het tot<span class=\"_ _8\"></span>aalresultaat v\u00f3<span class=\"_ _8\"></span>\u00f3r winstbelast<span class=\"_ _8\"></span>ingen voor het<span class=\"_ _8\"></span> jaar <span class=\"ws38\">verwaarl<span class=\"_ _8\"></span>oosbaar<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">z<span class=\"_ _8\"></span>ijn</span>. </span></span>De gesyndicee<span class=\"_ _8\"></span>rde termijnle<span class=\"_ _8\"></span>ning A met variab<span class=\"_ _8\"></span>ele rentevo<span class=\"_ _8\"></span>et voor een bedrag<span class=\"_ _8\"></span> van <span class=\"ws38\">220<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws38\">miljoen<span class=\"ls0 ws0\"> \u20ac <span class=\"_ _2\"></span><span class=\"ls1f ws48\">met ver<span class=\"_ _8\"></span>vald<span class=\"ws38\">ag<span class=\"ls0 ws0\"> </span></span>2024 draagt een rente<span class=\"ws38\">v<span class=\"_ _8\"></span>oet<span class=\"ls0 ws0\"> </span></span>van EURIBOR 3 maanden plus ee<span class=\"_ _8\"></span>n marge van 3.90%.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span> </span></span></span></span></span></span>De notionele h<span class=\"_ _8\"></span>oofdsommen v<span class=\"_ _8\"></span>an de openstaand<span class=\"_ _8\"></span>e vaste betaler r<span class=\"_ _8\"></span>enteswap<span class=\"_ _8\"></span> contracten op<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">31<span class=\"ls0 ws0\"> </span></span>decemb<span class=\"_ _8\"></span>er 2022 <span class=\"ws38\">bedrage<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>150<span class=\"ls0 ws0\">,</span></span>0 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>volgens onder<span class=\"_ _8\"></span>staande tabe<span class=\"_ _8\"></span>l:<span class=\"ls0 ws0\"> </span>Looptijd<span class=\"ls0 ws0\"> </span>Vaste Rentev<span class=\"_ _8\"></span>oet %<span class=\"ls0 ws0\"> </span>Bedrag in miljoen \u20ac 3 Jaar 0,5950% 150,0  Totaal<span class=\"ls0 ws0\"> </span>150,0  De impact op de ov<span class=\"_ _8\"></span>erige ele<span class=\"_ _8\"></span>menten van he<span class=\"_ _8\"></span>t totaalresu<span class=\"_ _8\"></span>ltaat van 2022 <span class=\"_ _8\"></span>was een winst<span class=\"_ _8\"></span> van 9,5 miljo<span class=\"_ _8\"></span>en \u20ac. 0,4 mi<span class=\"_ _8\"></span>ljoen \u20ac werd <span class=\"_ _8\"></span>geherclas<span class=\"_ _8\"></span>sificeerd naar<span class=\"_ _8\"></span> de resultat<span class=\"_ _8\"></span>enrekening (<span class=\"ws38\">v<span class=\"_ _8\"></span>erlies</span>)<span class=\"_ _8\"></span> gedurende<span class=\"_ _8\"></span> 2022.Reconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9)7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__301": {
   "value": "7.5.5.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ws28\">Prijsrisico (grondstoffen) </span> </span>De Groep is to<span class=\"_ _8\"></span>t op zekere ho<span class=\"_ _8\"></span>ogte blootgest<span class=\"_ _8\"></span>eld aan de fl<span class=\"_ _8\"></span>uctuaties va<span class=\"_ _8\"></span>n de oliepri<span class=\"_ _8\"></span>js omdat bepaal<span class=\"_ _8\"></span>de grondstof<span class=\"_ _8\"></span>fen die gebr<span class=\"_ _8\"></span>uikt worden i<span class=\"_ _8\"></span>n de productie<span class=\"_ _8\"></span> vervaardig<span class=\"_ _8\"></span>d zijn uit<span class=\"_ _8\"></span> oliederiv<span class=\"_ _8\"></span>aten. Deze omvatten lijm<span class=\"_ _8\"></span>en, polyethy<span class=\"_ _8\"></span>leen, propyle<span class=\"_ _8\"></span>en en polypropy<span class=\"_ _8\"></span>leen.<span class=\"ls0 ws0\"> </span>Met betrekkin<span class=\"_ _8\"></span>g tot onze bloot<span class=\"_ _8\"></span>stelling aan de <span class=\"_ _8\"></span>pulp<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en propyl<span class=\"_ _8\"></span>eenprijzen hee<span class=\"_ _8\"></span>ft de Groep ov<span class=\"_ _8\"></span>ereenkomsten <span class=\"_ _8\"></span>afgesloten met<span class=\"_ _8\"></span> bepaalde pulp<span class=\"_ _8\"></span>leveranciers<span class=\"_ _8\"></span> die onze bloot<span class=\"_ _8\"></span>stelling a<span class=\"_ _8\"></span>an de volatil<span class=\"_ _8\"></span>iteit van<span class=\"_ _8\"></span> de pulpprijz<span class=\"_ _8\"></span>en beperken. D<span class=\"_ _8\"></span>e Groep besloot<span class=\"_ _8\"></span> ook om een deel<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>van de propy<span class=\"_ _8\"></span>leen<span class=\"ls0 ws0\">-</span>, polypro<span class=\"_ _8\"></span>pyleen<span class=\"ls0 ws0\">- </span><span class=\"ws57\">en polyet<span class=\"_ _8\"></span>hyleen<span class=\"ws38\">blo<span class=\"_ _8\"></span>otstelling </span></span>i<span class=\"_ _8\"></span>n te dekken in 202<span class=\"_ _8\"></span>2.<span class=\"ls0 ws0\"> </span>Termijncont<span class=\"_ _8\"></span>racten ter af<span class=\"_ _8\"></span>dekking van het gr<span class=\"_ _8\"></span>ondstoffen<span class=\"_ _8\"></span>prijsrisico wor<span class=\"_ _8\"></span>den maandel<span class=\"_ _8\"></span>ijks ge\u00ebvalu<span class=\"_ _8\"></span>eerd en moge<span class=\"_ _8\"></span>lijks uitgev<span class=\"_ _8\"></span>oerd. Termijnc<span class=\"_ _8\"></span>ontracten word<span class=\"_ _8\"></span>en aangegaan v<span class=\"_ _8\"></span>oor een toekoms<span class=\"_ _8\"></span>tige periode<span class=\"_ _8\"></span> van 12 maanden en d<span class=\"_ _8\"></span>ekken de maan<span class=\"_ _8\"></span>delijkse v<span class=\"_ _8\"></span>erwachte bloot<span class=\"_ _8\"></span>stelling af. Het<span class=\"_ _8\"></span> totale in 2022 afged<span class=\"_ _8\"></span>ekte nominale be<span class=\"_ _8\"></span>drag bedroeg 36,<span class=\"_ _8\"></span>6 m<span class=\"_ _8\"></span>iljoen \u20ac, en diend<span class=\"_ _8\"></span>e voor het indekk<span class=\"_ _8\"></span>en van propyl<span class=\"_ _8\"></span>een (15,7 miljoen \u20ac), poly<span class=\"_ _8\"></span>propyleen (14,<span class=\"_ _8\"></span>5 miljoen \u20ac) en<span class=\"_ _8\"></span> LDPE (6,4 miljoen \u20ac).<span class=\"_ _8\"></span> De gemiddeld<span class=\"_ _8\"></span>e afgedekte koers v<span class=\"_ _8\"></span>oor 2022 bedroe<span class=\"_ _8\"></span>g <span class=\"ws38\">voor </span>pr<span class=\"_ _8\"></span>opyleen (1.15<span class=\"_ _8\"></span>4 <span class=\"ls0 ws0\">\u20ac<span class=\"ls21 ws3b\">/ton),</span> </span><span class=\"ws38\">voor<span class=\"ls0 ws0\"> </span></span>polypro<span class=\"_ _8\"></span>pyleen (2.085 <span class=\"ls0 ws0\">\u20ac</span>/<span class=\"_ _8\"></span>ton) en <span class=\"ls17 ws20\">voor </span>LDPE (2.232 <span class=\"ls0 ws0\">\u20ac</span><span class=\"ws38\">/<span class=\"_ _8\"></span>ton).<span class=\"ls0 ws0\"> </span></span>De netto impa<span class=\"_ _8\"></span>ct op de overige elem<span class=\"_ _8\"></span>enten van het t<span class=\"_ _8\"></span>otaalresult<span class=\"_ _8\"></span>aat voor 2022 was e<span class=\"_ _8\"></span>en verlies van 2,<span class=\"_ _8\"></span>3 miljoen \u20ac. Eenz<span class=\"_ _8\"></span>elfde bedrag we<span class=\"_ _8\"></span>rd geherclass<span class=\"_ _8\"></span>ificeerd naar<span class=\"_ _8\"></span> de resultatenr<span class=\"_ _8\"></span>ekenin<span class=\"_ _8\"></span>g (winst) gedurende 202<span class=\"_ _8\"></span>2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__305-1": {
   "value": "7.5.7.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span><span class=\"ls1b ws24\">K<span class=\"_ _8\"></span>redietrisico </span> </span>Het kredietr<span class=\"_ _8\"></span>isico wordt beh<span class=\"_ _8\"></span>eerd op het niv<span class=\"_ _8\"></span>eau van de Gr<span class=\"_ _8\"></span>oep. Krediet<span class=\"_ _8\"></span>risico komt<span class=\"_ _8\"></span> voort uit geldm<span class=\"_ _8\"></span>iddelen en kas<span class=\"_ _8\"></span>equivale<span class=\"_ _8\"></span>nten, afgele<span class=\"_ _8\"></span>ide financi\u00ebl<span class=\"_ _8\"></span>e instrumente<span class=\"_ _8\"></span>n en deposito<span class=\"_ _8\"></span>\u2019s bij banken <span class=\"_ _8\"></span>en financi\u00eble ins<span class=\"_ _8\"></span>tellingen,<span class=\"_ _8\"></span> alsmede kredi<span class=\"_ _8\"></span>etblootst<span class=\"_ _8\"></span>elling aan bedr<span class=\"_ _8\"></span>ijfsklanten,<span class=\"_ _8\"></span> met inbegrip va<span class=\"_ _8\"></span>n uitstaande v<span class=\"_ _8\"></span>orderingen en t<span class=\"_ _8\"></span>oegeze<span class=\"_ _8\"></span>gde transact<span class=\"_ _8\"></span>ies. De Groep be<span class=\"_ _8\"></span>oordeelt de kr<span class=\"_ _8\"></span>edietwaar<span class=\"_ _8\"></span>digheid van de klant, rekenin<span class=\"_ _8\"></span>g houdend met<span class=\"_ _8\"></span> diens financi\u00ebl<span class=\"_ _8\"></span>e positie, ervar<span class=\"_ _8\"></span>ingen uit het ver<span class=\"_ _8\"></span>leden en ander<span class=\"_ _8\"></span>e factoren op bas<span class=\"_ _8\"></span>is waarvan in<span class=\"_ _8\"></span>dividue<span class=\"_ _8\"></span>le risicolim<span class=\"_ _8\"></span>ieten worden inges<span class=\"_ _8\"></span>teld confo<span class=\"_ _8\"></span>rm de door bedrijfsle<span class=\"_ _8\"></span>iders vastgest<span class=\"_ _8\"></span>elde grenzen.<span class=\"_ _8\"></span> Historische wan<span class=\"_ _8\"></span>betalingen waren la<span class=\"_ _8\"></span>ger dan 1% in 2022 en 2021. Hande<span class=\"_ _8\"></span>lsvordering<span class=\"_ _8\"></span>en zijn versprei<span class=\"_ _8\"></span>d over verschill<span class=\"_ _8\"></span>ende landen en tegen<span class=\"_ _8\"></span>partijen en er bestaat geen gr<span class=\"_ _8\"></span>ote concentrat<span class=\"_ _8\"></span>ie met \u00e9\u00e9n of enk<span class=\"_ _8\"></span>ele tegenpart<span class=\"_ _8\"></span>ijen.<span class=\"ls0 ws0\"> </span>We verwijzen n<span class=\"_ _8\"></span>aar toelichtin<span class=\"_ _8\"></span>g 7.13. voor d<span class=\"_ _8\"></span>e ouderdomsa<span class=\"_ _8\"></span>nalyse van de v<span class=\"_ _8\"></span>orderingen en d<span class=\"_ _8\"></span>e dubieuze vord<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Alle financi<span class=\"_ _8\"></span>\u00eble instrument<span class=\"_ _8\"></span>en worden aa<span class=\"_ _8\"></span>ngehouden bij <span class=\"_ _8\"></span>banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen met<span class=\"_ _8\"></span> een kredietwaar<span class=\"_ _8\"></span>digheid van mins<span class=\"_ _8\"></span>tens<span class=\"ls0 ws0\"> A.<span class=\"_ _8\"></span> </span>De boekwaard<span class=\"_ _8\"></span>e zoals gepres<span class=\"_ _8\"></span>enteerd in toel<span class=\"_ _8\"></span>ichting 7.5.<span class=\"_ _8\"></span>1. vertegen<span class=\"_ _8\"></span>woordigt de maxi<span class=\"_ _8\"></span>male blootst<span class=\"_ _8\"></span>elling aan<span class=\"_ _8\"></span> het kredietrisi<span class=\"_ _8\"></span>co op de rapport<span class=\"_ _8\"></span>eringsdatum<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>De Groep past gee<span class=\"_ _8\"></span>n systemati<span class=\"_ _8\"></span>sche externe cr<span class=\"_ _8\"></span>edit rating toe.In de loop van <span class=\"_ _8\"></span>het jaar zijn de <span class=\"_ _8\"></span>betalingsv<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>oor de vorderi<span class=\"_ _8\"></span>ngen noch versl<span class=\"_ _8\"></span>echterd noc<span class=\"_ _8\"></span>h heronderhande<span class=\"_ _8\"></span>ld die de algem<span class=\"_ _8\"></span>ene betali<span class=\"_ _8\"></span>ngstermijnen b<span class=\"_ _8\"></span>e\u00efnvloede<span class=\"ls0 ws9e\">n<span class=\"_ _8\"></span>. Het maximale kredietrisico </span>aan het einde v<span class=\"_ _8\"></span>an de rapporteri<span class=\"_ _8\"></span>ngsperiode i<span class=\"_ _8\"></span>s de boekwaar<span class=\"_ _8\"></span>de van elke regel va<span class=\"_ _8\"></span>n hierboven ver<span class=\"_ _8\"></span>melde vorderi<span class=\"_ _8\"></span>ngen. De Gr<span class=\"_ _8\"></span>oep houdt geen ond<span class=\"_ _8\"></span>erpand als zeker<span class=\"_ _8\"></span>heid.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.De kredietwa<span class=\"_ _8\"></span>ardigheid van d<span class=\"_ _8\"></span>e banken en fina<span class=\"_ _8\"></span>nci\u00eble instell<span class=\"_ _8\"></span>ingen waarmee d<span class=\"_ _8\"></span>e Groep werkt,<span class=\"_ _8\"></span> wordt vermel<span class=\"_ _8\"></span>d in<span class=\"ls0 ws0\"> </span>de vol<span class=\"_ _8\"></span>gende tabel:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 AA<span class=\"ls0 ws0\">  </span>1,6 1,7  A  142,8 209,5  BBB<span class=\"ls0 ws0\">  </span>1,1 5,3  BB<span class=\"ls0 ws0\">  </span>1,4 17,9  B - 7,5  Geen kredietscore  2,2 4,8  Totaal<span class=\"ls0 ws0\">  </span>149,1 246,7  .",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__317-1": {
   "value": "7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__316-1": {
   "value": "7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__312-1": {
   "value": "7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -7.17.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">RENTEDRAGENDE LE<span class=\"_ _1\"></span>NINGEN<span class=\"ls0 ws0\"> </span></span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Langlopend<span class=\"ls0 ws0\"> </span>Leningen: 791,4 793,1   Niet-achtergestelde obligati<span class=\"_ _8\"></span>es  573,8 572,1   Gesyndiceerde termijnlening A<span class=\"_ _8\"></span> &gt; 1 jaar  217,3 216,3   Overige leningen 0,2 4,6 Lease- &amp; overige verplic<span class=\"_ _8\"></span>htingen  100,4 92,1   Leaseverplichtingen  100,4 92,1 Langlopende leningen  891,7 885,2 Kortlopend<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Leningen: 125,4 56,4   Revolver kredietfacilitei<span class=\"_ _8\"></span>t B 115,0 -   Overige leningen - 14,8   Toerekenbare interesten - ov<span class=\"_ _8\"></span>erige:   Overige leningen 10,4 10,4   Total return swap - 31,2 Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 20,0 30,6   Leaseverplichtingen 20,0 21,5   Overige financi\u00eble verplichti<span class=\"_ _8\"></span>ngen  (0,0) 9,1 Kortlopende le<span class=\"_ _8\"></span>ningen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>145,4 87,0 Totaal rentedr<span class=\"_ _8\"></span>agende leni<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>1.037,1 972,2De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__308": {
   "value": "7.5.8.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span>Liquiditeitsrisico  </span>De Treasury<span class=\"ls0 ws0\">-</span>af<span class=\"_ _8\"></span>deling van de Groep cont<span class=\"_ _8\"></span>roleert de v<span class=\"_ _8\"></span>oortschrijdend<span class=\"_ _8\"></span>e prognoses van de liq<span class=\"_ _8\"></span>uiditeitsbe<span class=\"_ _8\"></span>hoeften van de Groe<span class=\"_ _8\"></span>p om te garanderen dat er vold<span class=\"_ _8\"></span>oende geld is om aan de bedrij<span class=\"_ _8\"></span>fsbehoeften te voldoen terw<span class=\"_ _8\"></span>ijl ze tevens vol<span class=\"_ _8\"></span>doende ruimte <span class=\"_ _8\"></span>behouden op de niet<span class=\"_ _8\"></span> opgenomen t<span class=\"_ _8\"></span>oegezegde kred<span class=\"_ _8\"></span>ietfacilit<span class=\"_ _8\"></span>eiten (toeli<span class=\"_ _8\"></span>chting 7.17.<span class=\"_ _8\"></span> \u201cRentedrag<span class=\"_ _8\"></span>ende leningen\u201d<span class=\"_ _8\"></span>), zodat de G<span class=\"_ _8\"></span>roep geen kredi<span class=\"_ _8\"></span>etlimieten of convenante<span class=\"_ _8\"></span>n (indien van toep<span class=\"_ _8\"></span>assing) op haar<span class=\"_ _8\"></span> kredietfac<span class=\"_ _8\"></span>iliteiten sche<span class=\"_ _8\"></span>ndt. <span class=\"ls0 ws0\"> </span>De onderstaan<span class=\"_ _8\"></span>de tabel geeft de financ<span class=\"_ _8\"></span>i\u00eble verplic<span class=\"_ _8\"></span>htingen van de G<span class=\"_ _8\"></span>roep weer (inclusief<span class=\"_ _8\"></span> rentebetali<span class=\"_ _8\"></span>ngen) ingedeeld na<span class=\"_ _8\"></span>ar de relevante cl<span class=\"_ _8\"></span>usters van loopt<span class=\"_ _8\"></span>ijden op grond van de rest<span class=\"_ _8\"></span>erende p<span class=\"ws38\">eriode<span class=\"_ _8\"></span> </span>op balansdatu<span class=\"_ _8\"></span>m tot de contract<span class=\"_ _8\"></span>uele vervalda<span class=\"_ _8\"></span>tum.<span class=\"ls0 ws0\"> </span>Binnen<span class=\"ls0 ws0\"> </span>Tussen 1 Tussen 2 Over 5 jaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>1 jaar en 2 jaar en 5 jaar Per 31 december 2022 Rentedragende leningen<span class=\"_ _8\"></span>  (34,0)  (361,6)  (611,0) - Leaseverplichtingen  (24,0)  (20,3)  (38,7)  (60,2) Handelsschulden  (405,3) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (463,3)  (381,9)  (649,7)  (60,2) Interest rate swaps  (0,9)  (0,9) - - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (531,8)  (12,0) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (532,7)  (12,9) - - Per 31 december 2021 Rentedragende leningen<span class=\"_ _8\"></span>  (28,5)  (31,2)  (857,0)  (0,0) Leaseverplichtingen  (26,0)  (22,1)  (42,2)  (40,4) Handelsschulden  (532,6) - - - Totaal niet-afgeleide financi\u00eble ver<span class=\"_ _8\"></span>plichtingen  (587,2)  (53,3)  (899,1)  (40,4) Interest rate swaps  (0,9)  (0,9)  (0,9) - Vreemde valutatermijncontracten<span class=\"_ _8\"></span>  (267,4)  (11,3) - - Totaal afgeleide financi\u00eble verpl<span class=\"_ _8\"></span>ichtingen  (268,3)  (12,2)  (0,9) -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__331-1": {
   "value": "7.7.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">LIJST VAN GECON<span class=\"_ _8\"></span>SOLIDEERDE ONDERNEMINGEN</span> </span>Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Haouch Sbaat Nord, Zone Industr<span class=\"_ _8\"></span>ielle de Rouiba, Voie H, Can Hygi\u00e8ne SPA <span class=\"_ _101\"> </span><span class=\"ls33 wse4\">Algerije</span> <span class=\"_ _46\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 04/B/0965101 lot 83B, 16012 Rouiba, Alger, Algerije<span class=\"_ _8\"></span> Suite 10, 27 Mayneview Street, Mi<span class=\"_ _8\"></span>lton, QLD 4064, Ontex Australia Pty Ltd <span class=\"_ _103\"> </span>Australi\u00eb <span class=\"_ _af\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% ABN 59 130 076 283 Australi\u00eb Ontex Manufacturing Pty Ltd Australi\u00eb 100,0% 100,0% Wonderland Drive 5, Eastern Cre<span class=\"_ _8\"></span>ek, NSW, 2766, Australi\u00eb<span class=\"_ _8\"></span> ABN 16 145 822 528 Eutima BV Belgi\u00eb 100,0% 100,0% Korte Moeie 53, 9900 Eeklo, Belgi<span class=\"_ _8\"></span>\u00eb 0415.412.891 1)Ontema BV Belgi\u00eb 0,0% 100,0% Genthof 12, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0453.081.852 Ontex BV Belgi\u00eb 100,0% 100,0% Genthof 5, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0419.457.296 Rua Contorno Oeste 1/16 Quadra 01, Lote 01/<span class=\"_ _8\"></span>16, Modulo Active Industria De Cosm\u00e9ticos<span class=\"_ _8\"></span> S.A.  <span class=\"_ _104\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 22.010816/0001-39 2 Senador Canedo, Goiania, Bra<span class=\"_ _8\"></span>zili\u00eb Rua Iza Costa 1.104 Quadra: Are<span class=\"_ _8\"></span>a Lote Modulo 2, Falcon Distribuidora Armazename<span class=\"_ _8\"></span>nto E Transporte S.A. <span class=\"_ _105\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 23.191.831/0001-93 Fazenda Retio, Goiania, Brazili\u00eb<span class=\"_ _8\"></span> Calle la Concepcion 81, D 603 P <span class=\"_ _8\"></span>06, Providencia, Chicolastic Chile, S.A. <span class=\"_ _106\"> </span>Chili <span class=\"_ _4b\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% Santiag\u00e0, Region Metropolitan,83<span class=\"_ _8\"></span>20000 Santiago de 96886530-7 Chile, Chili Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Yangzhou) Co.TD  <span class=\"_ _107\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 321000400010102 Yangzhou, China Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Shanghai) LTD <span class=\"_ _108\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 91310000MA1GCW6L6Y<span class=\"_ _8\"></span> Yangzhou, China 100 norte del Centro Comerci<span class=\"_ _8\"></span>al Tres Rios a mano 1)Valor Brands de Centroam\u00e9rcia, S.A<span class=\"_ _8\"></span>. de C.V. Costa Rica <span class=\"_ _9f\"> </span><span class=\"fca\">0,0% <span class=\"_ _102\"> </span></span>100,0% izquierda-Apartamento Tinoco #0<span class=\"_ _8\"></span>2, City Cartago, 10106 3-101-645685 San Jos\u00e9, Costa Rica Ontex CZ S.r.o. Tsjechi\u00eb 100,0% 100,0% Vesecko 491, 51101 Turnov, Tsjechi<span class=\"_ _8\"></span>\u00eb 44564422 Tracon Tower Building A<span class=\"_ _8\"></span>ddis Ababa, Subcity Arada, Ontex Hygienic Disposables<span class=\"_ _8\"></span> PLC <span class=\"_ _109\"> </span>Ethiopi\u00eb <span class=\"_ _57\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% EIA-PC/01/005318/08<span class=\"_ _8\"></span> Werada 02, Kebele 01, House n\u00b0<span class=\"_ _8\"></span> : 30/97, Ethiopi\u00eb 30 Rue Hubble Parc Europ\u00e9en de l<span class=\"_ _8\"></span>a Haute Borne, 59262 Hygi\u00e8ne Medica SAS <span class=\"_ _10a\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 401 439 872 Sainghin-en-M\u00e9lantois, Frankrij<span class=\"_ _8\"></span>k 586 Boulevard Albert Camus, 694<span class=\"_ _8\"></span>00 Villefranche-sur-Ontex France SAS <span class=\"_ _51\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 338 081 102 Sa\u00f4ne, Frankrijk Ontex Sant\u00e9 France SAS Frankrijk<span class=\"ls0 ws0\"> </span>100,0% 100,0% Quai du rivage 62119 Dourges, <span class=\"ls32 wse3\">F<span class=\"_ _8\"></span>rankrijk</span> 502 601 297 Moltex Baby-Hygiene GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 5260 Ontex Engineering GmbH &amp; Co .K<span class=\"_ _8\"></span>G Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRA 21335  Ontex Healthcare Deutschland GmbH<span class=\"_ _8\"></span>  Duitsland 100,0% 100,0% Hansaring 6, Lotte 49504, Duitsla<span class=\"_ _8\"></span>nd HRB 9669 Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Ontex Hygi\u00ebnartikel Deutsc<span class=\"_ _8\"></span>hland GmbH Duitsland 100,0% 100,0% Fabrikstrasse 30, 02692 Grosspos<span class=\"_ _8\"></span>twitz, Duitsland HRB 3865 Ontex Inko Deutschland GmbH <span class=\"_ _8\"></span> Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 20630 Ontex Care GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 21024 Ontex Mayen GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 11699 Ontex Vertrieb GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 4983 WS Windel-Shop GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 2793 Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Ontex Manufacturing Italy S.r.l. <span class=\"_ _78\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 02456370697 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Holdco S.r.l. <span class=\"_ _10c\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-178769 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Spa <span class=\"_ _4e\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-99632 Itali\u00eb Ibsen N40 4to piso, col. <span class=\"_ _8\"></span><span class=\"ws137\">Polanco Delegacion Miguel<span class=\"_ _8\"></span> </span>Grupe P.I Mabe, S.A de C.V<span class=\"_ _8\"></span> <span class=\"_ _61\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% GPI950824N64 Hidalgo CP 11560, Mexico<span class=\"_ _8\"></span> Calle Norte 12, Ciudad Industrial<span class=\"_ _8\"></span> 105,22505 Tijuana, Productos Internacionales Mabe, S<span class=\"_ _8\"></span>.A de C.V <span class=\"_ _108\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% PIM810710R32 Mexico<span class=\"ls0 ws0\"> </span>2)Ontex Mexico Operations S.A. de<span class=\"_ _8\"></span> C.V. Mexico<span class=\"ls0 ws0\"> </span>100,0% 0,0% Calle 12 Norte No. 105, Ciudad In<span class=\"_ _8\"></span>dustrial, Tijuana, Mexico<span class=\"_ _8\"></span> OMO220624KA3 1)Quartier Al Hank Boulevard De La<span class=\"_ _8\"></span> Corniche, 6i\u00e8me \u00e9tage, Ontex Hygi\u00e8ne Sarlau Marokko 0,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 240709 immeuble Yacht A/B Anfa - Casa<span class=\"_ _8\"></span>blanco, Marokko Office No 705, 7th Floor, Park Avenue, Mai<span class=\"_ _8\"></span>n Sharh-e-Ontex Pakistan ltd <span class=\"_ _10d\"> </span>Pakistan <span class=\"_ _45\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0%  0076658 Faisal, Karachi Sindh 7400, Paki<span class=\"_ _8\"></span>stan Ontex Polska sp. z.o.o. Polen 100,0% 100,0% ul. Przedsiebiorcrow 6, 97-500 <span class=\"_ _8\"></span>Radomsko, Polen 0000010044 Bucharest, 46 Grigore Cobalcesc<span class=\"_ _8\"></span>u Street, 2nd floor, 1st Ontex Romania Srl <span class=\"_ _52\"> </span>Roemeni\u00eb <span class=\"_ _ba\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> R 7682053 District , Roemeni\u00eb Ontex RU LLC Rusland 100,0% 100,0% Zemlyanoy Val Street 9, 10564 M<span class=\"_ _8\"></span>oscow, Rusland  1055008702649 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex ES Holdco S.L. <span class=\"_ _10e\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% B85082832 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje Poligono Industrial Nicomedes<span class=\"_ _8\"></span> Garcia, C/Fresno s/n, Ontex ID SAU  <span class=\"_ _110\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% NIFA-60617875 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Peninsular SAU <span class=\"_ _111\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% A40103855 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Valor Brands Europe, S.L Spanje 100,0% 100,0% Torviscal 12, 45007 Toledo, Spanje<span class=\"_ _8\"></span> B2837-1540 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Hygienic Spain, S.L. <span class=\"_ _112\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% M635-328 sector C, 40140 Valverde del Majano, <span class=\"_ _8\"></span>Segovia, Spanje Tekstilkent Cad. Koza Plaz<span class=\"_ _8\"></span>a B Blok Kat:31 No:116-117 Ontex T\u00fcketim. Urn. San. ve Tic<span class=\"_ _8\"></span>. AS <span class=\"_ _113\"> </span><span class=\"ls32 wse3\">Turkije</span> <span class=\"_ _114\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 137334 Esenler, Istanbul,Turkije Building 7(C), 13 M. Pymonenka <span class=\"_ _8\"></span>Street, 04050 Kyiv, Ontex Ukraine LLC <span class=\"_ _115\"> </span>Oekra\u00efne <span class=\"_ _72\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 37728333 Oekra\u00efne Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Verenigd Kettering Parkway, Kettering Vent<span class=\"_ _8\"></span>ure Park, Kettering, Ontex Health Care UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 02274216 Koninkrijk Northants, NN156XR, Verenigd K<span class=\"_ _8\"></span>oninkrijk Unit 5 (1st Floor), Grovelands Bus<span class=\"_ _8\"></span>iness Centre, Boundary Verenigd Ontex Retail UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>Way, Hemel Hempstead, Hertfords<span class=\"_ _8\"></span>hire, HP2 7TE, 1613466 Koninkrijk Verenigd Koninkrijk Verenigde 1201 North Market Street, 19801 <span class=\"_ _8\"></span>Wilmington, New Castle Ontex US Holdco, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>35-2548297 county, Delaware, Verenigde Staten v<span class=\"_ _8\"></span>an Amerika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 960 North Point Parkway, Sui<span class=\"_ _8\"></span>te 100, Alpharetta, GA Valor Brands, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>06-1661367 30005, Verenigde Staten van Am<span class=\"_ _8\"></span>erika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 1900 Barnes Street, Reidsvi<span class=\"_ _8\"></span>lle, NC 27320, Verenigde Ontex Operations USA, LCC <span class=\"_ _8\"></span> Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>85-0811594 Staten van <span class=\"ls47 ws138\">Amerika</span> Amerika<span class=\"ls0 ws0\"> </span>1) Ontema BV, Valor Brands de Centroam\u00e9<span class=\"_ _8\"></span>rica, S.A de C.V. en Ontex Hygi\u00e8ne S<span class=\"_ _8\"></span>arlau zijn geliquideerd in de loop van 2022.<span class=\"_ _8\"></span> 2) Ontex Mexico Operations S.A. de C.V. we<span class=\"_ _8\"></span>rd in de loop van 2022 opgericht.<span class=\"_ _8\"></span> Het stemrecht<span class=\"_ _8\"></span> is gelijk aan het<span class=\"_ _8\"></span> <span class=\"ws38\">deelnemings<span class=\"_ _8\"></span>percent<span class=\"_ _8\"></span>age.<span class=\"ls0 ws0\"> </span></span>De belangrijk<span class=\"_ _8\"></span>ste dochteron<span class=\"_ _8\"></span>dernemingen v<span class=\"_ _8\"></span>an de Groep<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">zij<span class=\"_ _8\"></span>n</span> </span>Ontex BV, Ont<span class=\"_ _8\"></span>ex Mayen Gmb<span class=\"_ _8\"></span>H, Ontex Hygi<span class=\"_ _8\"></span>\u00ebnartikel De<span class=\"_ _8\"></span>utschland GmbH,<span class=\"_ _8\"></span> Ontex Sant\u00e9 F<span class=\"_ _8\"></span>rance SAS, O<span class=\"_ _8\"></span>ntex CZ S<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span>r.o.</span>, Serenity Spa, Ontex Manufac<span class=\"_ _8\"></span>turing Itali\u00eb S<span class=\"_ _8\"></span>.r.l. en Valor Br<span class=\"_ _8\"></span>ands LLC.<span class=\"ls0 ws0\"> </span>V<span class=\"ls1f ws3e\">oor het boekjaar<span class=\"_ _8\"></span> dat eindigt 31 dec<span class=\"_ _8\"></span>ember 2022 h<span class=\"_ _8\"></span>ebben onderst<span class=\"_ _8\"></span>aande dochter<span class=\"_ _8\"></span>onderneming<span class=\"_ _8\"></span>en gebruik gema<span class=\"_ _8\"></span>akt van de Duits<span class=\"_ _8\"></span>e <span class=\"ws38\">vrijstel<span class=\"_ _8\"></span>lingen</span></span> <span class=\"ls1f ws3e\">ov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>tig \u00a7264 III HG<span class=\"_ _8\"></span>B en \u00a7264b HGB</span>: \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Vertr<span class=\"_ _8\"></span>ieb GmbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Mayen G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Moltex Baby</span>-<span class=\"ls1f ws3e\">H<span class=\"_ _8\"></span>ygiene GmbH,<span class=\"_ _8\"></span> May<span class=\"ws38\">en;</span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">WS Windel</span>-<span class=\"ls1f ws3e\">Shop G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Healthc<span class=\"_ _8\"></span>are Deutschla<span class=\"_ _8\"></span>nd GmbH, Lott<span class=\"_ _8\"></span>e;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Hygiene<span class=\"_ _8\"></span>artikel Deuts<span class=\"_ _8\"></span>chland GmbH,<span class=\"_ _8\"></span> Gro\u00dfpostwitz<span class=\"_ _8\"></span>; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Enginee<span class=\"_ _8\"></span>ring GmbH &amp; Co KG<span class=\"_ _8\"></span>, Mayen.</span> </span>.7.31.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">TRANSACT<span class=\"_ _8\"></span>IES MET VERBONDEN PARTIJEN</span> </span>Als onderdeel <span class=\"_ _8\"></span>van onze activi<span class=\"_ _8\"></span>teiten heeft<span class=\"_ _8\"></span> Ontex verschil<span class=\"_ _8\"></span>lende transacti<span class=\"_ _8\"></span>es aangegaan m<span class=\"_ _8\"></span>et verbonden p<span class=\"_ _8\"></span>artijen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.31.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geconsolideerde vennootsch<span class=\"_ _1\"></span>appen<span class=\"ls0 ws0\"> </span></span>Een lijst van de<span class=\"_ _8\"></span> dochterondern<span class=\"_ _8\"></span>emingen is te v<span class=\"_ _8\"></span>inden in toel<span class=\"_ _8\"></span>ichting 7.7 \u201c<span class=\"_ _8\"></span>Lijst van gec<span class=\"_ _8\"></span>onsolideerde o<span class=\"_ _8\"></span>nderneming<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span>7.31.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de aandeelhouders <span class=\"ls0 ws0\"> </span></span>Er zijn geen tra<span class=\"_ _8\"></span>nsacties met <span class=\"ws38\">d<span class=\"_ _8\"></span>e </span>aandeelhou<span class=\"_ _8\"></span>ders per 31 dec<span class=\"_ _8\"></span>ember 2022 (<span class=\"_ _8\"></span>noch in 2021).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.31.3.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met niet<span class=\"ls0 ws0\">-<span class=\"ws28\">uitvoerende leden van de Raad van Bestu<span class=\"_ _1\"></span>ur <span class=\"ws0\"> </span></span></span></span>Boekjaar in miljoen  \u20ac 2022 2021 Vergoedingen 1,6 1,4 7.31.4.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de managers op sleutelp<span class=\"_ _1\"></span>osities<span class=\"ls0 ws0\"> </span></span>De managers d<span class=\"_ _8\"></span>ie sleutelpos<span class=\"_ _8\"></span>ities innem<span class=\"_ _8\"></span>en binnen de G<span class=\"_ _8\"></span>roep zijn di<span class=\"_ _8\"></span>e personen die <span class=\"_ _8\"></span>bevoegd en v<span class=\"_ _8\"></span>erantwoord<span class=\"_ _8\"></span>elijk zijn voor<span class=\"_ _8\"></span> het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>plannen, aansturen <span class=\"_ _8\"></span>en controler<span class=\"_ _8\"></span>en van de act<span class=\"_ _8\"></span>iviteiten va<span class=\"_ _8\"></span>n de Groep<span class=\"_ _8\"></span>. De managers op sl<span class=\"_ _8\"></span>eutelpositi<span class=\"_ _8\"></span>es binnen de Groep z<span class=\"_ _8\"></span>ijn allen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>lid van het M<span class=\"_ _8\"></span>anagement Comit<span class=\"_ _8\"></span>\u00e9.<span class=\"ls0 ws0\"> </span>7.31.5.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Vergoedingen aan management op sleutelposities</span> </span>Vergoeding v<span class=\"_ _8\"></span>an de CEO<span class=\"ls0 ws0\"> </span>Boekjaar in  <span class=\"ls32 wse3\">miljoen \u20ac</span> 2022 2021 Vaste en variabele vergoedi<span class=\"_ _8\"></span>ngen 2,0 1,6 Vergoeding van het Executive Team <span class=\"_ _8\"></span> (met uitslui<span class=\"_ _8\"></span>ting van CEO)<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen  \u20ac 2022 2021 Vaste vergoedingen  3,0 4,5 Variabele vergoedingen 1,3 1,5 Overige vergoedingen 0,6 0,6 Totaal<span class=\"ls0 ws0\"> </span>4,9 6,6 De overige ver<span class=\"_ _8\"></span>goedingen heb<span class=\"_ _8\"></span>ben voornamel<span class=\"_ _8\"></span>ijk betrekking o<span class=\"_ _8\"></span>p de vergoedin<span class=\"_ _8\"></span>gen na uitdiens<span class=\"_ _8\"></span>ttreding.<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De Groep heeft<span class=\"_ _8\"></span> Lange Termijn<span class=\"_ _8\"></span> Beloningsplan<span class=\"_ _8\"></span>nen (\u201cLTIP\u201d)<span class=\"_ _8\"></span> ge\u00efmplement<span class=\"_ _8\"></span>eerd die gebaseer<span class=\"_ _8\"></span>d zijn op een co<span class=\"_ _8\"></span>mbinatie van<span class=\"ls0 ws0\"> </span>aandeleno<span class=\"_ _8\"></span>pties, voorw<span class=\"_ _8\"></span>aardelijk toegek<span class=\"_ _8\"></span>ende aande<span class=\"_ _8\"></span>len<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhe<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">(RSU\u2019s) </span></span></span>en prestatie<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>gebonden voorw<span class=\"_ _8\"></span>aardelijk toeg<span class=\"_ _8\"></span>ekende<span class=\"ls0 ws0\"> </span><span class=\"ws38\">aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span></span>eenhe<span class=\"_ _8\"></span>den (zie <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.28).<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>Het aantal aan<span class=\"_ _8\"></span>delenopties,<span class=\"_ _8\"></span> voorwaarde<span class=\"_ _8\"></span>lijke toegeke<span class=\"_ _8\"></span>nde aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>RSU\u2019s) en pres<span class=\"_ _8\"></span>tatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>gebonden v<span class=\"_ _8\"></span>oorwaardeli<span class=\"_ _8\"></span>jk<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>toegekende a<span class=\"_ _8\"></span>andelen<span class=\"ls0 ws0\">-</span>eenhed<span class=\"_ _8\"></span>en (PSU\u2019s) di<span class=\"_ _8\"></span>e werden toegek<span class=\"_ _8\"></span>end aan de CEO en het E<span class=\"_ _8\"></span>xecutive Mana<span class=\"_ _8\"></span>gement Team<span class=\"_ _8\"></span> is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor het jaar afgesloten op 31 <span class=\"_ _8\"></span>december 2022 <span class=\"_ _136\"> </span>Aantal RSU's <span class=\"_ _2a\"> </span>Aantal PSU's <span class=\"_ _137\"> </span>Aantal opties LTIP 2018 CEO 14.921 - 75.114 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 47.478 - 239.016 LTIP <span class=\"ls0 ws0\">2019 </span>CEO 18.414 18.414 64.610 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 53.376 53.376 171.928 LTIP 2020 CEO 19.891 19.891 88.333 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 56.265 56.265 249.870 LTIP 2021 CEO - 94.954 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 229.572 - LTIP 2022 CEO - 149.891 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 213.070 -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__330": {
   "value": "7.7.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">LIJST VAN GECON<span class=\"_ _8\"></span>SOLIDEERDE ONDERNEMINGEN</span> </span>Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Haouch Sbaat Nord, Zone Industr<span class=\"_ _8\"></span>ielle de Rouiba, Voie H, Can Hygi\u00e8ne SPA <span class=\"_ _101\"> </span><span class=\"ls33 wse4\">Algerije</span> <span class=\"_ _46\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 04/B/0965101 lot 83B, 16012 Rouiba, Alger, Algerije<span class=\"_ _8\"></span> Suite 10, 27 Mayneview Street, Mi<span class=\"_ _8\"></span>lton, QLD 4064, Ontex Australia Pty Ltd <span class=\"_ _103\"> </span>Australi\u00eb <span class=\"_ _af\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% ABN 59 130 076 283 Australi\u00eb Ontex Manufacturing Pty Ltd Australi\u00eb 100,0% 100,0% Wonderland Drive 5, Eastern Cre<span class=\"_ _8\"></span>ek, NSW, 2766, Australi\u00eb<span class=\"_ _8\"></span> ABN 16 145 822 528 Eutima BV Belgi\u00eb 100,0% 100,0% Korte Moeie 53, 9900 Eeklo, Belgi<span class=\"_ _8\"></span>\u00eb 0415.412.891 1)Ontema BV Belgi\u00eb 0,0% 100,0% Genthof 12, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0453.081.852 Ontex BV Belgi\u00eb 100,0% 100,0% Genthof 5, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0419.457.296 Rua Contorno Oeste 1/16 Quadra 01, Lote 01/<span class=\"_ _8\"></span>16, Modulo Active Industria De Cosm\u00e9ticos<span class=\"_ _8\"></span> S.A.  <span class=\"_ _104\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 22.010816/0001-39 2 Senador Canedo, Goiania, Bra<span class=\"_ _8\"></span>zili\u00eb Rua Iza Costa 1.104 Quadra: Are<span class=\"_ _8\"></span>a Lote Modulo 2, Falcon Distribuidora Armazename<span class=\"_ _8\"></span>nto E Transporte S.A. <span class=\"_ _105\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 23.191.831/0001-93 Fazenda Retio, Goiania, Brazili\u00eb<span class=\"_ _8\"></span> Calle la Concepcion 81, D 603 P <span class=\"_ _8\"></span>06, Providencia, Chicolastic Chile, S.A. <span class=\"_ _106\"> </span>Chili <span class=\"_ _4b\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% Santiag\u00e0, Region Metropolitan,83<span class=\"_ _8\"></span>20000 Santiago de 96886530-7 Chile, Chili Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Yangzhou) Co.TD  <span class=\"_ _107\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 321000400010102 Yangzhou, China Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Shanghai) LTD <span class=\"_ _108\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 91310000MA1GCW6L6Y<span class=\"_ _8\"></span> Yangzhou, China 100 norte del Centro Comerci<span class=\"_ _8\"></span>al Tres Rios a mano 1)Valor Brands de Centroam\u00e9rcia, S.A<span class=\"_ _8\"></span>. de C.V. Costa Rica <span class=\"_ _9f\"> </span><span class=\"fca\">0,0% <span class=\"_ _102\"> </span></span>100,0% izquierda-Apartamento Tinoco #0<span class=\"_ _8\"></span>2, City Cartago, 10106 3-101-645685 San Jos\u00e9, Costa Rica Ontex CZ S.r.o. Tsjechi\u00eb 100,0% 100,0% Vesecko 491, 51101 Turnov, Tsjechi<span class=\"_ _8\"></span>\u00eb 44564422 Tracon Tower Building A<span class=\"_ _8\"></span>ddis Ababa, Subcity Arada, Ontex Hygienic Disposables<span class=\"_ _8\"></span> PLC <span class=\"_ _109\"> </span>Ethiopi\u00eb <span class=\"_ _57\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% EIA-PC/01/005318/08<span class=\"_ _8\"></span> Werada 02, Kebele 01, House n\u00b0<span class=\"_ _8\"></span> : 30/97, Ethiopi\u00eb 30 Rue Hubble Parc Europ\u00e9en de l<span class=\"_ _8\"></span>a Haute Borne, 59262 Hygi\u00e8ne Medica SAS <span class=\"_ _10a\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 401 439 872 Sainghin-en-M\u00e9lantois, Frankrij<span class=\"_ _8\"></span>k 586 Boulevard Albert Camus, 694<span class=\"_ _8\"></span>00 Villefranche-sur-Ontex France SAS <span class=\"_ _51\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 338 081 102 Sa\u00f4ne, Frankrijk Ontex Sant\u00e9 France SAS Frankrijk<span class=\"ls0 ws0\"> </span>100,0% 100,0% Quai du rivage 62119 Dourges, <span class=\"ls32 wse3\">F<span class=\"_ _8\"></span>rankrijk</span> 502 601 297 Moltex Baby-Hygiene GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 5260 Ontex Engineering GmbH &amp; Co .K<span class=\"_ _8\"></span>G Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRA 21335  Ontex Healthcare Deutschland GmbH<span class=\"_ _8\"></span>  Duitsland 100,0% 100,0% Hansaring 6, Lotte 49504, Duitsla<span class=\"_ _8\"></span>nd HRB 9669 Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Ontex Hygi\u00ebnartikel Deutsc<span class=\"_ _8\"></span>hland GmbH Duitsland 100,0% 100,0% Fabrikstrasse 30, 02692 Grosspos<span class=\"_ _8\"></span>twitz, Duitsland HRB 3865 Ontex Inko Deutschland GmbH <span class=\"_ _8\"></span> Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 20630 Ontex Care GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 21024 Ontex Mayen GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 11699 Ontex Vertrieb GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 4983 WS Windel-Shop GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 2793 Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Ontex Manufacturing Italy S.r.l. <span class=\"_ _78\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 02456370697 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Holdco S.r.l. <span class=\"_ _10c\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-178769 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Spa <span class=\"_ _4e\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-99632 Itali\u00eb Ibsen N40 4to piso, col. <span class=\"_ _8\"></span><span class=\"ws137\">Polanco Delegacion Miguel<span class=\"_ _8\"></span> </span>Grupe P.I Mabe, S.A de C.V<span class=\"_ _8\"></span> <span class=\"_ _61\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% GPI950824N64 Hidalgo CP 11560, Mexico<span class=\"_ _8\"></span> Calle Norte 12, Ciudad Industrial<span class=\"_ _8\"></span> 105,22505 Tijuana, Productos Internacionales Mabe, S<span class=\"_ _8\"></span>.A de C.V <span class=\"_ _108\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% PIM810710R32 Mexico<span class=\"ls0 ws0\"> </span>2)Ontex Mexico Operations S.A. de<span class=\"_ _8\"></span> C.V. Mexico<span class=\"ls0 ws0\"> </span>100,0% 0,0% Calle 12 Norte No. 105, Ciudad In<span class=\"_ _8\"></span>dustrial, Tijuana, Mexico<span class=\"_ _8\"></span> OMO220624KA3 1)Quartier Al Hank Boulevard De La<span class=\"_ _8\"></span> Corniche, 6i\u00e8me \u00e9tage, Ontex Hygi\u00e8ne Sarlau Marokko 0,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 240709 immeuble Yacht A/B Anfa - Casa<span class=\"_ _8\"></span>blanco, Marokko Office No 705, 7th Floor, Park Avenue, Mai<span class=\"_ _8\"></span>n Sharh-e-Ontex Pakistan ltd <span class=\"_ _10d\"> </span>Pakistan <span class=\"_ _45\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0%  0076658 Faisal, Karachi Sindh 7400, Paki<span class=\"_ _8\"></span>stan Ontex Polska sp. z.o.o. Polen 100,0% 100,0% ul. Przedsiebiorcrow 6, 97-500 <span class=\"_ _8\"></span>Radomsko, Polen 0000010044 Bucharest, 46 Grigore Cobalcesc<span class=\"_ _8\"></span>u Street, 2nd floor, 1st Ontex Romania Srl <span class=\"_ _52\"> </span>Roemeni\u00eb <span class=\"_ _ba\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> R 7682053 District , Roemeni\u00eb Ontex RU LLC Rusland 100,0% 100,0% Zemlyanoy Val Street 9, 10564 M<span class=\"_ _8\"></span>oscow, Rusland  1055008702649 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex ES Holdco S.L. <span class=\"_ _10e\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% B85082832 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje Poligono Industrial Nicomedes<span class=\"_ _8\"></span> Garcia, C/Fresno s/n, Ontex ID SAU  <span class=\"_ _110\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% NIFA-60617875 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Peninsular SAU <span class=\"_ _111\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% A40103855 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Valor Brands Europe, S.L Spanje 100,0% 100,0% Torviscal 12, 45007 Toledo, Spanje<span class=\"_ _8\"></span> B2837-1540 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Hygienic Spain, S.L. <span class=\"_ _112\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% M635-328 sector C, 40140 Valverde del Majano, <span class=\"_ _8\"></span>Segovia, Spanje Tekstilkent Cad. Koza Plaz<span class=\"_ _8\"></span>a B Blok Kat:31 No:116-117 Ontex T\u00fcketim. Urn. San. ve Tic<span class=\"_ _8\"></span>. AS <span class=\"_ _113\"> </span><span class=\"ls32 wse3\">Turkije</span> <span class=\"_ _114\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 137334 Esenler, Istanbul,Turkije Building 7(C), 13 M. Pymonenka <span class=\"_ _8\"></span>Street, 04050 Kyiv, Ontex Ukraine LLC <span class=\"_ _115\"> </span>Oekra\u00efne <span class=\"_ _72\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 37728333 Oekra\u00efne Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Verenigd Kettering Parkway, Kettering Vent<span class=\"_ _8\"></span>ure Park, Kettering, Ontex Health Care UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 02274216 Koninkrijk Northants, NN156XR, Verenigd K<span class=\"_ _8\"></span>oninkrijk Unit 5 (1st Floor), Grovelands Bus<span class=\"_ _8\"></span>iness Centre, Boundary Verenigd Ontex Retail UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>Way, Hemel Hempstead, Hertfords<span class=\"_ _8\"></span>hire, HP2 7TE, 1613466 Koninkrijk Verenigd Koninkrijk Verenigde 1201 North Market Street, 19801 <span class=\"_ _8\"></span>Wilmington, New Castle Ontex US Holdco, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>35-2548297 county, Delaware, Verenigde Staten v<span class=\"_ _8\"></span>an Amerika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 960 North Point Parkway, Sui<span class=\"_ _8\"></span>te 100, Alpharetta, GA Valor Brands, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>06-1661367 30005, Verenigde Staten van Am<span class=\"_ _8\"></span>erika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 1900 Barnes Street, Reidsvi<span class=\"_ _8\"></span>lle, NC 27320, Verenigde Ontex Operations USA, LCC <span class=\"_ _8\"></span> Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>85-0811594 Staten van <span class=\"ls47 ws138\">Amerika</span> Amerika<span class=\"ls0 ws0\"> </span>1) Ontema BV, Valor Brands de Centroam\u00e9<span class=\"_ _8\"></span>rica, S.A de C.V. en Ontex Hygi\u00e8ne S<span class=\"_ _8\"></span>arlau zijn geliquideerd in de loop van 2022.<span class=\"_ _8\"></span> 2) Ontex Mexico Operations S.A. de C.V. we<span class=\"_ _8\"></span>rd in de loop van 2022 opgericht.<span class=\"_ _8\"></span> Het stemrecht<span class=\"_ _8\"></span> is gelijk aan het<span class=\"_ _8\"></span> <span class=\"ws38\">deelnemings<span class=\"_ _8\"></span>percent<span class=\"_ _8\"></span>age.<span class=\"ls0 ws0\"> </span></span>De belangrijk<span class=\"_ _8\"></span>ste dochteron<span class=\"_ _8\"></span>dernemingen v<span class=\"_ _8\"></span>an de Groep<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">zij<span class=\"_ _8\"></span>n</span> </span>Ontex BV, Ont<span class=\"_ _8\"></span>ex Mayen Gmb<span class=\"_ _8\"></span>H, Ontex Hygi<span class=\"_ _8\"></span>\u00ebnartikel De<span class=\"_ _8\"></span>utschland GmbH,<span class=\"_ _8\"></span> Ontex Sant\u00e9 F<span class=\"_ _8\"></span>rance SAS, O<span class=\"_ _8\"></span>ntex CZ S<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span>r.o.</span>, Serenity Spa, Ontex Manufac<span class=\"_ _8\"></span>turing Itali\u00eb S<span class=\"_ _8\"></span>.r.l. en Valor Br<span class=\"_ _8\"></span>ands LLC.<span class=\"ls0 ws0\"> </span>V<span class=\"ls1f ws3e\">oor het boekjaar<span class=\"_ _8\"></span> dat eindigt 31 dec<span class=\"_ _8\"></span>ember 2022 h<span class=\"_ _8\"></span>ebben onderst<span class=\"_ _8\"></span>aande dochter<span class=\"_ _8\"></span>onderneming<span class=\"_ _8\"></span>en gebruik gema<span class=\"_ _8\"></span>akt van de Duits<span class=\"_ _8\"></span>e <span class=\"ws38\">vrijstel<span class=\"_ _8\"></span>lingen</span></span> <span class=\"ls1f ws3e\">ov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>tig \u00a7264 III HG<span class=\"_ _8\"></span>B en \u00a7264b HGB</span>: \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Vertr<span class=\"_ _8\"></span>ieb GmbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Mayen G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Moltex Baby</span>-<span class=\"ls1f ws3e\">H<span class=\"_ _8\"></span>ygiene GmbH,<span class=\"_ _8\"></span> May<span class=\"ws38\">en;</span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">WS Windel</span>-<span class=\"ls1f ws3e\">Shop G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Healthc<span class=\"_ _8\"></span>are Deutschla<span class=\"_ _8\"></span>nd GmbH, Lott<span class=\"_ _8\"></span>e;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Hygiene<span class=\"_ _8\"></span>artikel Deuts<span class=\"_ _8\"></span>chland GmbH,<span class=\"_ _8\"></span> Gro\u00dfpostwitz<span class=\"_ _8\"></span>; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Enginee<span class=\"_ _8\"></span>ring GmbH &amp; Co KG<span class=\"_ _8\"></span>, Mayen.</span> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__329": {
   "value": "7.7.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">LIJST VAN GECON<span class=\"_ _8\"></span>SOLIDEERDE ONDERNEMINGEN</span> </span>Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Haouch Sbaat Nord, Zone Industr<span class=\"_ _8\"></span>ielle de Rouiba, Voie H, Can Hygi\u00e8ne SPA <span class=\"_ _101\"> </span><span class=\"ls33 wse4\">Algerije</span> <span class=\"_ _46\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 04/B/0965101 lot 83B, 16012 Rouiba, Alger, Algerije<span class=\"_ _8\"></span> Suite 10, 27 Mayneview Street, Mi<span class=\"_ _8\"></span>lton, QLD 4064, Ontex Australia Pty Ltd <span class=\"_ _103\"> </span>Australi\u00eb <span class=\"_ _af\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% ABN 59 130 076 283 Australi\u00eb Ontex Manufacturing Pty Ltd Australi\u00eb 100,0% 100,0% Wonderland Drive 5, Eastern Cre<span class=\"_ _8\"></span>ek, NSW, 2766, Australi\u00eb<span class=\"_ _8\"></span> ABN 16 145 822 528 Eutima BV Belgi\u00eb 100,0% 100,0% Korte Moeie 53, 9900 Eeklo, Belgi<span class=\"_ _8\"></span>\u00eb 0415.412.891 1)Ontema BV Belgi\u00eb 0,0% 100,0% Genthof 12, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0453.081.852 Ontex BV Belgi\u00eb 100,0% 100,0% Genthof 5, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0419.457.296 Rua Contorno Oeste 1/16 Quadra 01, Lote 01/<span class=\"_ _8\"></span>16, Modulo Active Industria De Cosm\u00e9ticos<span class=\"_ _8\"></span> S.A.  <span class=\"_ _104\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 22.010816/0001-39 2 Senador Canedo, Goiania, Bra<span class=\"_ _8\"></span>zili\u00eb Rua Iza Costa 1.104 Quadra: Are<span class=\"_ _8\"></span>a Lote Modulo 2, Falcon Distribuidora Armazename<span class=\"_ _8\"></span>nto E Transporte S.A. <span class=\"_ _105\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 23.191.831/0001-93 Fazenda Retio, Goiania, Brazili\u00eb<span class=\"_ _8\"></span> Calle la Concepcion 81, D 603 P <span class=\"_ _8\"></span>06, Providencia, Chicolastic Chile, S.A. <span class=\"_ _106\"> </span>Chili <span class=\"_ _4b\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% Santiag\u00e0, Region Metropolitan,83<span class=\"_ _8\"></span>20000 Santiago de 96886530-7 Chile, Chili Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Yangzhou) Co.TD  <span class=\"_ _107\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 321000400010102 Yangzhou, China Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Shanghai) LTD <span class=\"_ _108\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 91310000MA1GCW6L6Y<span class=\"_ _8\"></span> Yangzhou, China 100 norte del Centro Comerci<span class=\"_ _8\"></span>al Tres Rios a mano 1)Valor Brands de Centroam\u00e9rcia, S.A<span class=\"_ _8\"></span>. de C.V. Costa Rica <span class=\"_ _9f\"> </span><span class=\"fca\">0,0% <span class=\"_ _102\"> </span></span>100,0% izquierda-Apartamento Tinoco #0<span class=\"_ _8\"></span>2, City Cartago, 10106 3-101-645685 San Jos\u00e9, Costa Rica Ontex CZ S.r.o. Tsjechi\u00eb 100,0% 100,0% Vesecko 491, 51101 Turnov, Tsjechi<span class=\"_ _8\"></span>\u00eb 44564422 Tracon Tower Building A<span class=\"_ _8\"></span>ddis Ababa, Subcity Arada, Ontex Hygienic Disposables<span class=\"_ _8\"></span> PLC <span class=\"_ _109\"> </span>Ethiopi\u00eb <span class=\"_ _57\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% EIA-PC/01/005318/08<span class=\"_ _8\"></span> Werada 02, Kebele 01, House n\u00b0<span class=\"_ _8\"></span> : 30/97, Ethiopi\u00eb 30 Rue Hubble Parc Europ\u00e9en de l<span class=\"_ _8\"></span>a Haute Borne, 59262 Hygi\u00e8ne Medica SAS <span class=\"_ _10a\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 401 439 872 Sainghin-en-M\u00e9lantois, Frankrij<span class=\"_ _8\"></span>k 586 Boulevard Albert Camus, 694<span class=\"_ _8\"></span>00 Villefranche-sur-Ontex France SAS <span class=\"_ _51\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 338 081 102 Sa\u00f4ne, Frankrijk Ontex Sant\u00e9 France SAS Frankrijk<span class=\"ls0 ws0\"> </span>100,0% 100,0% Quai du rivage 62119 Dourges, <span class=\"ls32 wse3\">F<span class=\"_ _8\"></span>rankrijk</span> 502 601 297 Moltex Baby-Hygiene GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 5260 Ontex Engineering GmbH &amp; Co .K<span class=\"_ _8\"></span>G Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRA 21335  Ontex Healthcare Deutschland GmbH<span class=\"_ _8\"></span>  Duitsland 100,0% 100,0% Hansaring 6, Lotte 49504, Duitsla<span class=\"_ _8\"></span>nd HRB 9669 Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Ontex Hygi\u00ebnartikel Deutsc<span class=\"_ _8\"></span>hland GmbH Duitsland 100,0% 100,0% Fabrikstrasse 30, 02692 Grosspos<span class=\"_ _8\"></span>twitz, Duitsland HRB 3865 Ontex Inko Deutschland GmbH <span class=\"_ _8\"></span> Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 20630 Ontex Care GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 21024 Ontex Mayen GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 11699 Ontex Vertrieb GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 4983 WS Windel-Shop GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 2793 Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Ontex Manufacturing Italy S.r.l. <span class=\"_ _78\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 02456370697 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Holdco S.r.l. <span class=\"_ _10c\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-178769 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Spa <span class=\"_ _4e\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-99632 Itali\u00eb Ibsen N40 4to piso, col. <span class=\"_ _8\"></span><span class=\"ws137\">Polanco Delegacion Miguel<span class=\"_ _8\"></span> </span>Grupe P.I Mabe, S.A de C.V<span class=\"_ _8\"></span> <span class=\"_ _61\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% GPI950824N64 Hidalgo CP 11560, Mexico<span class=\"_ _8\"></span> Calle Norte 12, Ciudad Industrial<span class=\"_ _8\"></span> 105,22505 Tijuana, Productos Internacionales Mabe, S<span class=\"_ _8\"></span>.A de C.V <span class=\"_ _108\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% PIM810710R32 Mexico<span class=\"ls0 ws0\"> </span>2)Ontex Mexico Operations S.A. de<span class=\"_ _8\"></span> C.V. Mexico<span class=\"ls0 ws0\"> </span>100,0% 0,0% Calle 12 Norte No. 105, Ciudad In<span class=\"_ _8\"></span>dustrial, Tijuana, Mexico<span class=\"_ _8\"></span> OMO220624KA3 1)Quartier Al Hank Boulevard De La<span class=\"_ _8\"></span> Corniche, 6i\u00e8me \u00e9tage, Ontex Hygi\u00e8ne Sarlau Marokko 0,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 240709 immeuble Yacht A/B Anfa - Casa<span class=\"_ _8\"></span>blanco, Marokko Office No 705, 7th Floor, Park Avenue, Mai<span class=\"_ _8\"></span>n Sharh-e-Ontex Pakistan ltd <span class=\"_ _10d\"> </span>Pakistan <span class=\"_ _45\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0%  0076658 Faisal, Karachi Sindh 7400, Paki<span class=\"_ _8\"></span>stan Ontex Polska sp. z.o.o. Polen 100,0% 100,0% ul. Przedsiebiorcrow 6, 97-500 <span class=\"_ _8\"></span>Radomsko, Polen 0000010044 Bucharest, 46 Grigore Cobalcesc<span class=\"_ _8\"></span>u Street, 2nd floor, 1st Ontex Romania Srl <span class=\"_ _52\"> </span>Roemeni\u00eb <span class=\"_ _ba\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> R 7682053 District , Roemeni\u00eb Ontex RU LLC Rusland 100,0% 100,0% Zemlyanoy Val Street 9, 10564 M<span class=\"_ _8\"></span>oscow, Rusland  1055008702649 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex ES Holdco S.L. <span class=\"_ _10e\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% B85082832 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje Poligono Industrial Nicomedes<span class=\"_ _8\"></span> Garcia, C/Fresno s/n, Ontex ID SAU  <span class=\"_ _110\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% NIFA-60617875 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Peninsular SAU <span class=\"_ _111\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% A40103855 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Valor Brands Europe, S.L Spanje 100,0% 100,0% Torviscal 12, 45007 Toledo, Spanje<span class=\"_ _8\"></span> B2837-1540 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Hygienic Spain, S.L. <span class=\"_ _112\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% M635-328 sector C, 40140 Valverde del Majano, <span class=\"_ _8\"></span>Segovia, Spanje Tekstilkent Cad. Koza Plaz<span class=\"_ _8\"></span>a B Blok Kat:31 No:116-117 Ontex T\u00fcketim. Urn. San. ve Tic<span class=\"_ _8\"></span>. AS <span class=\"_ _113\"> </span><span class=\"ls32 wse3\">Turkije</span> <span class=\"_ _114\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 137334 Esenler, Istanbul,Turkije Building 7(C), 13 M. Pymonenka <span class=\"_ _8\"></span>Street, 04050 Kyiv, Ontex Ukraine LLC <span class=\"_ _115\"> </span>Oekra\u00efne <span class=\"_ _72\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 37728333 Oekra\u00efne Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Verenigd Kettering Parkway, Kettering Vent<span class=\"_ _8\"></span>ure Park, Kettering, Ontex Health Care UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 02274216 Koninkrijk Northants, NN156XR, Verenigd K<span class=\"_ _8\"></span>oninkrijk Unit 5 (1st Floor), Grovelands Bus<span class=\"_ _8\"></span>iness Centre, Boundary Verenigd Ontex Retail UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>Way, Hemel Hempstead, Hertfords<span class=\"_ _8\"></span>hire, HP2 7TE, 1613466 Koninkrijk Verenigd Koninkrijk Verenigde 1201 North Market Street, 19801 <span class=\"_ _8\"></span>Wilmington, New Castle Ontex US Holdco, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>35-2548297 county, Delaware, Verenigde Staten v<span class=\"_ _8\"></span>an Amerika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 960 North Point Parkway, Sui<span class=\"_ _8\"></span>te 100, Alpharetta, GA Valor Brands, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>06-1661367 30005, Verenigde Staten van Am<span class=\"_ _8\"></span>erika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 1900 Barnes Street, Reidsvi<span class=\"_ _8\"></span>lle, NC 27320, Verenigde Ontex Operations USA, LCC <span class=\"_ _8\"></span> Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>85-0811594 Staten van <span class=\"ls47 ws138\">Amerika</span> Amerika<span class=\"ls0 ws0\"> </span>1) Ontema BV, Valor Brands de Centroam\u00e9<span class=\"_ _8\"></span>rica, S.A de C.V. en Ontex Hygi\u00e8ne S<span class=\"_ _8\"></span>arlau zijn geliquideerd in de loop van 2022.<span class=\"_ _8\"></span> 2) Ontex Mexico Operations S.A. de C.V. we<span class=\"_ _8\"></span>rd in de loop van 2022 opgericht.<span class=\"_ _8\"></span> Het stemrecht<span class=\"_ _8\"></span> is gelijk aan het<span class=\"_ _8\"></span> <span class=\"ws38\">deelnemings<span class=\"_ _8\"></span>percent<span class=\"_ _8\"></span>age.<span class=\"ls0 ws0\"> </span></span>De belangrijk<span class=\"_ _8\"></span>ste dochteron<span class=\"_ _8\"></span>dernemingen v<span class=\"_ _8\"></span>an de Groep<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">zij<span class=\"_ _8\"></span>n</span> </span>Ontex BV, Ont<span class=\"_ _8\"></span>ex Mayen Gmb<span class=\"_ _8\"></span>H, Ontex Hygi<span class=\"_ _8\"></span>\u00ebnartikel De<span class=\"_ _8\"></span>utschland GmbH,<span class=\"_ _8\"></span> Ontex Sant\u00e9 F<span class=\"_ _8\"></span>rance SAS, O<span class=\"_ _8\"></span>ntex CZ S<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span>r.o.</span>, Serenity Spa, Ontex Manufac<span class=\"_ _8\"></span>turing Itali\u00eb S<span class=\"_ _8\"></span>.r.l. en Valor Br<span class=\"_ _8\"></span>ands LLC.<span class=\"ls0 ws0\"> </span>V<span class=\"ls1f ws3e\">oor het boekjaar<span class=\"_ _8\"></span> dat eindigt 31 dec<span class=\"_ _8\"></span>ember 2022 h<span class=\"_ _8\"></span>ebben onderst<span class=\"_ _8\"></span>aande dochter<span class=\"_ _8\"></span>onderneming<span class=\"_ _8\"></span>en gebruik gema<span class=\"_ _8\"></span>akt van de Duits<span class=\"_ _8\"></span>e <span class=\"ws38\">vrijstel<span class=\"_ _8\"></span>lingen</span></span> <span class=\"ls1f ws3e\">ov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>tig \u00a7264 III HG<span class=\"_ _8\"></span>B en \u00a7264b HGB</span>: \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Vertr<span class=\"_ _8\"></span>ieb GmbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Mayen G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Moltex Baby</span>-<span class=\"ls1f ws3e\">H<span class=\"_ _8\"></span>ygiene GmbH,<span class=\"_ _8\"></span> May<span class=\"ws38\">en;</span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">WS Windel</span>-<span class=\"ls1f ws3e\">Shop G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Healthc<span class=\"_ _8\"></span>are Deutschla<span class=\"_ _8\"></span>nd GmbH, Lott<span class=\"_ _8\"></span>e;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Hygiene<span class=\"_ _8\"></span>artikel Deuts<span class=\"_ _8\"></span>chland GmbH,<span class=\"_ _8\"></span> Gro\u00dfpostwitz<span class=\"_ _8\"></span>; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Enginee<span class=\"_ _8\"></span>ring GmbH &amp; Co KG<span class=\"_ _8\"></span>, Mayen.</span> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__328": {
   "value": "7.7.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">LIJST VAN GECON<span class=\"_ _8\"></span>SOLIDEERDE ONDERNEMINGEN</span> </span>Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Haouch Sbaat Nord, Zone Industr<span class=\"_ _8\"></span>ielle de Rouiba, Voie H, Can Hygi\u00e8ne SPA <span class=\"_ _101\"> </span><span class=\"ls33 wse4\">Algerije</span> <span class=\"_ _46\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 04/B/0965101 lot 83B, 16012 Rouiba, Alger, Algerije<span class=\"_ _8\"></span> Suite 10, 27 Mayneview Street, Mi<span class=\"_ _8\"></span>lton, QLD 4064, Ontex Australia Pty Ltd <span class=\"_ _103\"> </span>Australi\u00eb <span class=\"_ _af\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% ABN 59 130 076 283 Australi\u00eb Ontex Manufacturing Pty Ltd Australi\u00eb 100,0% 100,0% Wonderland Drive 5, Eastern Cre<span class=\"_ _8\"></span>ek, NSW, 2766, Australi\u00eb<span class=\"_ _8\"></span> ABN 16 145 822 528 Eutima BV Belgi\u00eb 100,0% 100,0% Korte Moeie 53, 9900 Eeklo, Belgi<span class=\"_ _8\"></span>\u00eb 0415.412.891 1)Ontema BV Belgi\u00eb 0,0% 100,0% Genthof 12, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0453.081.852 Ontex BV Belgi\u00eb 100,0% 100,0% Genthof 5, 9255 Buggenhout, Belgi\u00eb<span class=\"_ _8\"></span> 0419.457.296 Rua Contorno Oeste 1/16 Quadra 01, Lote 01/<span class=\"_ _8\"></span>16, Modulo Active Industria De Cosm\u00e9ticos<span class=\"_ _8\"></span> S.A.  <span class=\"_ _104\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 22.010816/0001-39 2 Senador Canedo, Goiania, Bra<span class=\"_ _8\"></span>zili\u00eb Rua Iza Costa 1.104 Quadra: Are<span class=\"_ _8\"></span>a Lote Modulo 2, Falcon Distribuidora Armazename<span class=\"_ _8\"></span>nto E Transporte S.A. <span class=\"_ _105\"> </span><span class=\"ls33 wse4\">Brazili\u00eb</span> <span class=\"_ _7a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CNPJ 23.191.831/0001-93 Fazenda Retio, Goiania, Brazili\u00eb<span class=\"_ _8\"></span> Calle la Concepcion 81, D 603 P <span class=\"_ _8\"></span>06, Providencia, Chicolastic Chile, S.A. <span class=\"_ _106\"> </span>Chili <span class=\"_ _4b\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% Santiag\u00e0, Region Metropolitan,83<span class=\"_ _8\"></span>20000 Santiago de 96886530-7 Chile, Chili Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Yangzhou) Co.TD  <span class=\"_ _107\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 321000400010102 Yangzhou, China Hangji industrial park, Hanjiang Di<span class=\"_ _8\"></span>ctrict, 225111 Ontex Hygienic Disposables<span class=\"_ _8\"></span> (Shanghai) LTD <span class=\"_ _108\"> </span>China <span class=\"_ _75\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> 91310000MA1GCW6L6Y<span class=\"_ _8\"></span> Yangzhou, China 100 norte del Centro Comerci<span class=\"_ _8\"></span>al Tres Rios a mano 1)Valor Brands de Centroam\u00e9rcia, S.A<span class=\"_ _8\"></span>. de C.V. Costa Rica <span class=\"_ _9f\"> </span><span class=\"fca\">0,0% <span class=\"_ _102\"> </span></span>100,0% izquierda-Apartamento Tinoco #0<span class=\"_ _8\"></span>2, City Cartago, 10106 3-101-645685 San Jos\u00e9, Costa Rica Ontex CZ S.r.o. Tsjechi\u00eb 100,0% 100,0% Vesecko 491, 51101 Turnov, Tsjechi<span class=\"_ _8\"></span>\u00eb 44564422 Tracon Tower Building A<span class=\"_ _8\"></span>ddis Ababa, Subcity Arada, Ontex Hygienic Disposables<span class=\"_ _8\"></span> PLC <span class=\"_ _109\"> </span>Ethiopi\u00eb <span class=\"_ _57\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% EIA-PC/01/005318/08<span class=\"_ _8\"></span> Werada 02, Kebele 01, House n\u00b0<span class=\"_ _8\"></span> : 30/97, Ethiopi\u00eb 30 Rue Hubble Parc Europ\u00e9en de l<span class=\"_ _8\"></span>a Haute Borne, 59262 Hygi\u00e8ne Medica SAS <span class=\"_ _10a\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 401 439 872 Sainghin-en-M\u00e9lantois, Frankrij<span class=\"_ _8\"></span>k 586 Boulevard Albert Camus, 694<span class=\"_ _8\"></span>00 Villefranche-sur-Ontex France SAS <span class=\"_ _51\"> </span><span class=\"ls32 wse3\">Frankrijk</span> <span class=\"_ _9f\"> </span><span class=\"fca\">100,0% <span class=\"_ _a2\"> </span></span>100,0% 338 081 102 Sa\u00f4ne, Frankrijk Ontex Sant\u00e9 France SAS Frankrijk<span class=\"ls0 ws0\"> </span>100,0% 100,0% Quai du rivage 62119 Dourges, <span class=\"ls32 wse3\">F<span class=\"_ _8\"></span>rankrijk</span> 502 601 297 Moltex Baby-Hygiene GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 5260 Ontex Engineering GmbH &amp; Co .K<span class=\"_ _8\"></span>G Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRA 21335  Ontex Healthcare Deutschland GmbH<span class=\"_ _8\"></span>  Duitsland 100,0% 100,0% Hansaring 6, Lotte 49504, Duitsla<span class=\"_ _8\"></span>nd HRB 9669 Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Ontex Hygi\u00ebnartikel Deutsc<span class=\"_ _8\"></span>hland GmbH Duitsland 100,0% 100,0% Fabrikstrasse 30, 02692 Grosspos<span class=\"_ _8\"></span>twitz, Duitsland HRB 3865 Ontex Inko Deutschland GmbH <span class=\"_ _8\"></span> Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 20630 Ontex Care GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 21024 Ontex Mayen GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 11699 Ontex Vertrieb GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 4983 WS Windel-Shop GmbH Duitsland 100,0% 100,0% Robert-<span class=\"ls4d ws14d\">Bosch</span>-Stra\u00dfe 8, 56727 Mayen, Duitsland<span class=\"_ _8\"></span> HRB 2793 Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Ontex Manufacturing Italy S.r.l. <span class=\"_ _78\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 02456370697 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Holdco S.r.l. <span class=\"_ _10c\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-178769 Itali\u00eb Localita Cucullo, Zona Industriale, 66026 <span class=\"_ _8\"></span>Ortona (Chieti), Serenity Spa <span class=\"_ _4e\"> </span>Itali\u00eb <span class=\"_ _10b\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% CH-99632 Itali\u00eb Ibsen N40 4to piso, col. <span class=\"_ _8\"></span><span class=\"ws137\">Polanco Delegacion Miguel<span class=\"_ _8\"></span> </span>Grupe P.I Mabe, S.A de C.V<span class=\"_ _8\"></span> <span class=\"_ _61\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% GPI950824N64 Hidalgo CP 11560, Mexico<span class=\"_ _8\"></span> Calle Norte 12, Ciudad Industrial<span class=\"_ _8\"></span> 105,22505 Tijuana, Productos Internacionales Mabe, S<span class=\"_ _8\"></span>.A de C.V <span class=\"_ _108\"> </span><span class=\"ls4d ws14d\">Mexico</span> <span class=\"_ _4a\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% PIM810710R32 Mexico<span class=\"ls0 ws0\"> </span>2)Ontex Mexico Operations S.A. de<span class=\"_ _8\"></span> C.V. Mexico<span class=\"ls0 ws0\"> </span>100,0% 0,0% Calle 12 Norte No. 105, Ciudad In<span class=\"_ _8\"></span>dustrial, Tijuana, Mexico<span class=\"_ _8\"></span> OMO220624KA3 1)Quartier Al Hank Boulevard De La<span class=\"_ _8\"></span> Corniche, 6i\u00e8me \u00e9tage, Ontex Hygi\u00e8ne Sarlau Marokko 0,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 240709 immeuble Yacht A/B Anfa - Casa<span class=\"_ _8\"></span>blanco, Marokko Office No 705, 7th Floor, Park Avenue, Mai<span class=\"_ _8\"></span>n Sharh-e-Ontex Pakistan ltd <span class=\"_ _10d\"> </span>Pakistan <span class=\"_ _45\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0%  0076658 Faisal, Karachi Sindh 7400, Paki<span class=\"_ _8\"></span>stan Ontex Polska sp. z.o.o. Polen 100,0% 100,0% ul. Przedsiebiorcrow 6, 97-500 <span class=\"_ _8\"></span>Radomsko, Polen 0000010044 Bucharest, 46 Grigore Cobalcesc<span class=\"_ _8\"></span>u Street, 2nd floor, 1st Ontex Romania Srl <span class=\"_ _52\"> </span>Roemeni\u00eb <span class=\"_ _ba\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0%<span class=\"_ _8\"></span> R 7682053 District , Roemeni\u00eb Ontex RU LLC Rusland 100,0% 100,0% Zemlyanoy Val Street 9, 10564 M<span class=\"_ _8\"></span>oscow, Rusland  1055008702649 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex ES Holdco S.L. <span class=\"_ _10e\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% B85082832 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje Poligono Industrial Nicomedes<span class=\"_ _8\"></span> Garcia, C/Fresno s/n, Ontex ID SAU  <span class=\"_ _110\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0%<span class=\"_ _8\"></span> <span class=\"_ _102\"> </span></span>100,0% NIFA-60617875 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Peninsular SAU <span class=\"_ _111\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% A40103855 sector C, 40140 Valverde del Majano, Segov<span class=\"_ _8\"></span>ia, Spanje  Valor Brands Europe, S.L Spanje 100,0% 100,0% Torviscal 12, 45007 Toledo, Spanje<span class=\"_ _8\"></span> B2837-1540 Poligono Industrial Nicomedes Ga<span class=\"_ _8\"></span>rcia, C/Fresno s/n, Ontex Hygienic Spain, S.L. <span class=\"_ _112\"> </span>Spanje <span class=\"_ _6e\"> </span><span class=\"fca\">100,0% <span class=\"_ _10f\"> </span></span>100,0% M635-328 sector C, 40140 Valverde del Majano, <span class=\"_ _8\"></span>Segovia, Spanje Tekstilkent Cad. Koza Plaz<span class=\"_ _8\"></span>a B Blok Kat:31 No:116-117 Ontex T\u00fcketim. Urn. San. ve Tic<span class=\"_ _8\"></span>. AS <span class=\"_ _113\"> </span><span class=\"ls32 wse3\">Turkije</span> <span class=\"_ _114\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 137334 Esenler, Istanbul,Turkije Building 7(C), 13 M. Pymonenka <span class=\"_ _8\"></span>Street, 04050 Kyiv, Ontex Ukraine LLC <span class=\"_ _115\"> </span>Oekra\u00efne <span class=\"_ _72\"> </span><span class=\"fca\">100,0% <span class=\"_ _102\"> </span></span>100,0% 37728333 Oekra\u00efne Deelnemings-percentage aangehoude<span class=\"_ _8\"></span>n door de Groep<span class=\"ls0 ws0\"> </span>Naam Land<span class=\"ls0 ws0\"> </span>2022 2021 Maatschappelijke zetel Ondernemin<span class=\"_ _8\"></span>gsnummer<span class=\"ls0 ws0\"> </span>Verenigd Kettering Parkway, Kettering Vent<span class=\"_ _8\"></span>ure Park, Kettering, Ontex Health Care UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span> 02274216 Koninkrijk Northants, NN156XR, Verenigd K<span class=\"_ _8\"></span>oninkrijk Unit 5 (1st Floor), Grovelands Bus<span class=\"_ _8\"></span>iness Centre, Boundary Verenigd Ontex Retail UK Ltd 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>Way, Hemel Hempstead, Hertfords<span class=\"_ _8\"></span>hire, HP2 7TE, 1613466 Koninkrijk Verenigd Koninkrijk Verenigde 1201 North Market Street, 19801 <span class=\"_ _8\"></span>Wilmington, New Castle Ontex US Holdco, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>35-2548297 county, Delaware, Verenigde Staten v<span class=\"_ _8\"></span>an Amerika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 960 North Point Parkway, Sui<span class=\"_ _8\"></span>te 100, Alpharetta, GA Valor Brands, LLC Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>06-1661367 30005, Verenigde Staten van Am<span class=\"_ _8\"></span>erika Amerika<span class=\"ls0 ws0\"> </span>Verenigde 1900 Barnes Street, Reidsvi<span class=\"_ _8\"></span>lle, NC 27320, Verenigde Ontex Operations USA, LCC <span class=\"_ _8\"></span> Staten van 100,0% <span class=\"_ _102\"> </span><span class=\"fcb\">100,0% </span>85-0811594 Staten van <span class=\"ls47 ws138\">Amerika</span> Amerika<span class=\"ls0 ws0\"> </span>1) Ontema BV, Valor Brands de Centroam\u00e9<span class=\"_ _8\"></span>rica, S.A de C.V. en Ontex Hygi\u00e8ne S<span class=\"_ _8\"></span>arlau zijn geliquideerd in de loop van 2022.<span class=\"_ _8\"></span> 2) Ontex Mexico Operations S.A. de C.V. we<span class=\"_ _8\"></span>rd in de loop van 2022 opgericht.<span class=\"_ _8\"></span> Het stemrecht<span class=\"_ _8\"></span> is gelijk aan het<span class=\"_ _8\"></span> <span class=\"ws38\">deelnemings<span class=\"_ _8\"></span>percent<span class=\"_ _8\"></span>age.<span class=\"ls0 ws0\"> </span></span>De belangrijk<span class=\"_ _8\"></span>ste dochteron<span class=\"_ _8\"></span>dernemingen v<span class=\"_ _8\"></span>an de Groep<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">zij<span class=\"_ _8\"></span>n</span> </span>Ontex BV, Ont<span class=\"_ _8\"></span>ex Mayen Gmb<span class=\"_ _8\"></span>H, Ontex Hygi<span class=\"_ _8\"></span>\u00ebnartikel De<span class=\"_ _8\"></span>utschland GmbH,<span class=\"_ _8\"></span> Ontex Sant\u00e9 F<span class=\"_ _8\"></span>rance SAS, O<span class=\"_ _8\"></span>ntex CZ S<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span>r.o.</span>, Serenity Spa, Ontex Manufac<span class=\"_ _8\"></span>turing Itali\u00eb S<span class=\"_ _8\"></span>.r.l. en Valor Br<span class=\"_ _8\"></span>ands LLC.<span class=\"ls0 ws0\"> </span>V<span class=\"ls1f ws3e\">oor het boekjaar<span class=\"_ _8\"></span> dat eindigt 31 dec<span class=\"_ _8\"></span>ember 2022 h<span class=\"_ _8\"></span>ebben onderst<span class=\"_ _8\"></span>aande dochter<span class=\"_ _8\"></span>onderneming<span class=\"_ _8\"></span>en gebruik gema<span class=\"_ _8\"></span>akt van de Duits<span class=\"_ _8\"></span>e <span class=\"ws38\">vrijstel<span class=\"_ _8\"></span>lingen</span></span> <span class=\"ls1f ws3e\">ov<span class=\"_ _8\"></span>ereenkoms<span class=\"_ _8\"></span>tig \u00a7264 III HG<span class=\"_ _8\"></span>B en \u00a7264b HGB</span>: \u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Vertr<span class=\"_ _8\"></span>ieb GmbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Mayen G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Moltex Baby</span>-<span class=\"ls1f ws3e\">H<span class=\"_ _8\"></span>ygiene GmbH,<span class=\"_ _8\"></span> May<span class=\"ws38\">en;</span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">WS Windel</span>-<span class=\"ls1f ws3e\">Shop G<span class=\"_ _8\"></span>mbH, Mayen;<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Healthc<span class=\"_ _8\"></span>are Deutschla<span class=\"_ _8\"></span>nd GmbH, Lott<span class=\"_ _8\"></span>e;</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Hygiene<span class=\"_ _8\"></span>artikel Deuts<span class=\"_ _8\"></span>chland GmbH,<span class=\"_ _8\"></span> Gro\u00dfpostwitz<span class=\"_ _8\"></span>; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Ontex Enginee<span class=\"_ _8\"></span>ring GmbH &amp; Co KG<span class=\"_ _8\"></span>, Mayen.</span> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__77-1": {
   "value": "7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__75-1": {
   "value": "7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__73-1": {
   "value": "7.8.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">VASTE ACT<span class=\"_ _8\"></span>IVA AANGEHOUDEN VOOR VERKOOP EN BE\u00cbIND<span class=\"_ _8\"></span>IGDE ACTIVITEITEN</span> </span>Na de strategis<span class=\"_ _8\"></span>che evaluat<span class=\"_ _8\"></span>ie die eind 202<span class=\"_ _8\"></span>1 werd aangeko<span class=\"_ _8\"></span>ndigd en begi<span class=\"_ _8\"></span>n 2022 bevestig<span class=\"_ _8\"></span>d werd, kondig<span class=\"_ _8\"></span>de de Groep aa<span class=\"_ _8\"></span>n dat het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">desinve</span>sterings<span class=\"_ _8\"></span>opportunite<span class=\"_ _8\"></span>iten zal nast<span class=\"_ _8\"></span>reven voor de act<span class=\"_ _8\"></span>iviteite<span class=\"_ _8\"></span>n in de \"Emergin<span class=\"_ _8\"></span>g Markets\".<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De \"Emerging M<span class=\"_ _8\"></span>arkets\" worden v<span class=\"_ _8\"></span>oornamelijk<span class=\"_ _8\"></span> gedreven door eig<span class=\"_ _8\"></span>en merken en omvatt<span class=\"_ _8\"></span>en in hoofdzaak d<span class=\"_ _8\"></span>e Centraal<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en Zuid<span class=\"ls0 ws0\">-Amerikaanse </span>activiteiten, also<span class=\"_ _8\"></span>ok die in het Midde<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\">-</span><span class=\"ws38\">Oost</span>en en Afr<span class=\"_ _8\"></span>ika.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>Deze activit<span class=\"_ _8\"></span>eiten, die naar v<span class=\"_ _8\"></span>erwachting bi<span class=\"_ _8\"></span>nnen 12 maand<span class=\"_ _8\"></span>en zullen wor<span class=\"_ _8\"></span>den verkocht, z<span class=\"_ _8\"></span>ijn geclassific<span class=\"_ _8\"></span>eerd als een groe<span class=\"_ _8\"></span>p activa die word<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span>af<span class=\"_ _8\"></span>gestoten, aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop, en afz<span class=\"_ _8\"></span>onderlijk gepresenteer<span class=\"_ _8\"></span>d in de balans. Als<span class=\"_ _8\"></span> gevolg hiervan word<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>d<span class=\"_ _8\"></span>e stopgezette a<span class=\"_ _8\"></span>ctiviteiten<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span>voorgestel<span class=\"_ _8\"></span>d als \u00e9\u00e9n rubriek i<span class=\"_ _8\"></span>n de jaarrekeni<span class=\"_ _8\"></span>ng, zoals hieronde<span class=\"_ _8\"></span>r gedetailleer<span class=\"_ _8\"></span>d. De balanspos<span class=\"_ _8\"></span>ities van de stopgezette<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws3e\">activiteite<span class=\"_ _8\"></span>n worden opgen<span class=\"_ _8\"></span>omen aan de laags<span class=\"_ _8\"></span>te waarde van d<span class=\"_ _8\"></span>e boekwaarde en de r<span class=\"_ _8\"></span>e\u00eble waarde mi<span class=\"_ _8\"></span>n verkoopkost<span class=\"_ _8\"></span>en, zoals voor<span class=\"_ _8\"></span>geschreven do<span class=\"_ _8\"></span>or<span class=\"ls0 ws0\"> <span class=\"ls20 ws47\">IF<span class=\"_ _8\"></span>RS 5<span class=\"ff3f ls21 ws3b\">. </span></span><span class=\"ff3f\"> </span></span></span>De bijbehoren<span class=\"_ _8\"></span>de activa en pas<span class=\"_ _8\"></span>siva worden<span class=\"_ _8\"></span> bijgevolg van<span class=\"_ _8\"></span>af 1 januari 20<span class=\"_ _8\"></span>22 gepresente<span class=\"_ _8\"></span>erd als aangehou<span class=\"_ _8\"></span>den voor verk<span class=\"_ _8\"></span>oop. De daarmee ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>nde financi\u00ebl<span class=\"_ _8\"></span>e resultaten <span class=\"ws38\">wor<span class=\"_ _8\"></span>den </span>gerapporteer<span class=\"_ _8\"></span>d als be\u00ebindig<span class=\"_ _8\"></span>de <span class=\"ws38\">bedrijfsacti<span class=\"_ _8\"></span>viteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span></span>De activa<span class=\"_ _8\"></span> geclassificeer<span class=\"_ _8\"></span>d als aangeho<span class=\"_ _8\"></span>uden voor verkoop in o<span class=\"_ _8\"></span>nderstaand<span class=\"_ _8\"></span>e tabel bedragen 65<span class=\"_ _8\"></span>3,9 miljoen \u20ac en v<span class=\"_ _8\"></span>erschilt van het be<span class=\"ws38\">dr<span class=\"_ _8\"></span>ag </span>opgenomen in de gec<span class=\"_ _8\"></span>onsolide<span class=\"_ _8\"></span>erde balans om<span class=\"_ _8\"></span>dat de Groep ook een <span class=\"_ _8\"></span>gebouw in Duit<span class=\"_ _8\"></span>sland classi<span class=\"_ _8\"></span>ficeerde als aa<span class=\"_ _8\"></span>ngehouden voor<span class=\"_ _8\"></span> verkoop per 31 d<span class=\"_ _8\"></span>ecember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Ontex heeft in juli 20<span class=\"_ _8\"></span>22 een bindende overee<span class=\"_ _8\"></span>nkomst geslote<span class=\"_ _8\"></span>n om zijn Mexicaanse en aan<span class=\"_ _8\"></span>verwante expo<span class=\"_ _8\"></span>rtactiviteit<span class=\"_ _8\"></span>en aan Softys S<span class=\"_ _8\"></span>.A. te verkopen, wat<span class=\"_ _8\"></span> een mijlpaal is in de tr<span class=\"_ _8\"></span>ansformatie van<span class=\"_ _8\"></span> Ontex. De nett<span class=\"_ _8\"></span>o opbrengst<span class=\"_ _8\"></span> in contanten w<span class=\"_ _8\"></span>ordt geraamd o<span class=\"_ _8\"></span>p ongeveer 25<span class=\"_ _8\"></span>0<span class=\"ls21 ws3b\">,0<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>miljo<span class=\"_ _8\"></span>en \u20ac. De afslu<span class=\"_ _8\"></span>iting is gep<span class=\"_ _8\"></span>land in het beg<span class=\"_ _8\"></span>in van het t<span class=\"_ _8\"></span>weede kwartaal <span class=\"_ _8\"></span>2023, afhank<span class=\"_ _8\"></span>elijk van de gebr<span class=\"_ _8\"></span>uikelijk<span class=\"_ _8\"></span>e voorwaarden,<span class=\"_ _8\"></span> waaronder de nod<span class=\"_ _8\"></span>ige goedkeur<span class=\"_ _8\"></span>ingen van de fus<span class=\"_ _8\"></span>ie. De opbrengst van <span class=\"_ _8\"></span>de transacti<span class=\"_ _8\"></span>e zal uit<span class=\"_ _8\"></span>sluitend worde<span class=\"_ _8\"></span>n aangewend om de s<span class=\"_ _8\"></span>chuld te vermin<span class=\"_ _8\"></span>deren. <span class=\"ls0 ws0\"> </span>Ontex maakt vor<span class=\"_ _8\"></span>deringen met<span class=\"_ _8\"></span> de desinvester<span class=\"_ _8\"></span>ing van zijn res<span class=\"_ _8\"></span>terende activit<span class=\"_ _8\"></span>eiten in Emer<span class=\"_ _8\"></span>ging Markets en d<span class=\"_ _8\"></span>e gesprekken met<span class=\"_ _8\"></span> potenti\u00eble k<span class=\"_ _8\"></span>opers worden<span class=\"_ _8\"></span> voortgezet.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor verkoop <span class=\"_ _1\"></span>aangehouden <span class=\"_ _1\"></span>activa en be<span class=\"_ _1\"></span>\u00ebindig<span class=\"ls1f ws3e\">de bedrijfsactivi<span class=\"_ _8\"></span>teiten<span class=\"ls0 ws0\"> </span></span>Bij de herclassi<span class=\"_ _8\"></span>ficatie van aangeh<span class=\"_ _8\"></span>ouden voor verkoop z<span class=\"_ _8\"></span>ijn in totaal 60,<span class=\"_ _8\"></span><span class=\"ls0 ws0\">0 <span class=\"_ _1\"></span><span class=\"ls1f ws46\">miljoen \u20ac aan bijzo<span class=\"_ _8\"></span>ndere<span class=\"ls0 ws0\"> </span>waardeverminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en opgenomen om de nett<span class=\"_ _8\"></span>o activa te presenter<span class=\"_ _8\"></span>en tegen de laagst<span class=\"_ _8\"></span>e </span></span>waarde van de boek<span class=\"_ _8\"></span>waarde en de re\u00eb<span class=\"_ _8\"></span>le waarde min<span class=\"_ _8\"></span>us de kosten van v<span class=\"_ _8\"></span>erkoop.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Op 31 decemb<span class=\"_ _8\"></span>er 2022 werd<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op <span class=\"_ _8\"></span>goodwill ten b<span class=\"_ _8\"></span>elope van 4<span class=\"_ _8\"></span>8,9 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span>\u20ac <span class=\"_ _9\"></span></span>opgenomen op b<span class=\"_ _8\"></span>asis van een<span class=\"_ _8\"></span> vergelijkin<span class=\"_ _8\"></span>g van de ver<span class=\"_ _8\"></span>wachte opbrengst van de v<span class=\"_ _8\"></span>erkoop min verkoopk<span class=\"_ _8\"></span>osten met de boek<span class=\"_ _8\"></span>waarde van de betrok<span class=\"_ _8\"></span>ken netto activa.<span class=\"_ _8\"></span> 33,2 miljoen \u20ac van de waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing houdt verband m<span class=\"_ _8\"></span>et het effect van de toepas<span class=\"_ _8\"></span><span class=\"ls17 ws20\">sing </span>van de hyperin<span class=\"_ _8\"></span>flatie op de Tur<span class=\"_ _8\"></span>kse netto boek<span class=\"_ _8\"></span>waarde, die m<span class=\"_ _8\"></span>et 29,0 miljoen \u20ac i<span class=\"_ _8\"></span>s<span class=\"ls0 ws0\"> </span><span class=\"ws38\">toegenom<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span></span>De belangrijkst<span class=\"_ _8\"></span>e categorie<span class=\"_ _8\"></span>\u00ebn activa en pas<span class=\"_ _8\"></span>siva die deel<span class=\"_ _8\"></span> uitmaken van de <span class=\"_ _8\"></span>bedrijfsact<span class=\"_ _8\"></span>iviteiten die z<span class=\"_ _8\"></span>ijn geclas<span class=\"_ _8\"></span>sificeerd als<span class=\"_ _8\"></span> aangehouden <span class=\"_ _8\"></span>voor<span class=\"ls0 ws0\"> </span>v<span class=\"_ _8\"></span>erkoop zijn als v<span class=\"_ _8\"></span>olgt:<span class=\"ls0 ws0\"> </span>31 december 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Vaste activa Goodwill  <span class=\"_ _116\"> </span><span class=\"fca\">83,8  </span>Immateri\u00eble activa <span class=\"_ _117\"> </span><span class=\"fca\">17,1  </span>Materi\u00eble vaste activa <span class=\"_ _118\"> </span><span class=\"fca\">183,8  </span>Recht-op-gebruik activ<span class=\"_ _8\"></span>a   <span class=\"_ _e3\"> </span><span class=\"fca\">16,3  </span>Uitgestelde belastingvorderingen<span class=\"_ _8\"></span> <span class=\"_ _119\"> </span><span class=\"fca\">0,4  </span>Overige vaste activa <span class=\"_ _11a\"> </span><span class=\"fca\">0,5  </span>301,9  Vlottende activa<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voorraden <span class=\"_ _11b\"> </span><span class=\"fca\">116,1  </span>Handelsvorderingen <span class=\"_ _11c\"> </span><span class=\"fca\">115,4  </span>Vooruitbetaalde kosten en overige v<span class=\"_ _8\"></span>orderingen <span class=\"_ _11d\"> </span><span class=\"fca\">53,8  </span>Actuele belastingvorderingen <span class=\"_ _11e\"> </span><span class=\"fca\">6,5  </span>Afgeleide financi\u00eble activa <span class=\"_ _11f\"> </span><span class=\"fca\">0,5  </span>Geldmiddelen en kasequiv<span class=\"_ _8\"></span>alenten <span class=\"_ _120\"> </span><span class=\"fca\">59,7  </span>352,0  Activa geclassificeerd als aangehoude<span class=\"_ _8\"></span>n voor verkoop <span class=\"_ _121\"> </span><span class=\"fca\">653,9  </span>December 31, 2022 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Langlopende<span class=\"_ _8\"></span> verplichtinge<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>Voorzieningen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _122\"> </span><span class=\"fca\">3,4  </span>Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">16,8  </span>Uitgestelde belastingverplic<span class=\"_ _8\"></span>htingen <span class=\"_ _123\"> </span><span class=\"fca\">12,9  </span>33,1  Kortlopende verplichtingen Rentedragende leningen<span class=\"_ _8\"></span> <span class=\"_ _11f\"> </span><span class=\"fca\">22,2  </span>Afgeleide financi\u00eble verplichti<span class=\"_ _8\"></span>ngen <span class=\"_ _124\"> </span><span class=\"fca\">0,4  </span>Handelsschulden <span class=\"_ _dd\"> </span><span class=\"fca\">154,1  </span>Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden <span class=\"_ _ef\"> </span><span class=\"fca\">19,6  </span>Verplichtingen m.b.t. personeelsb<span class=\"_ _8\"></span>eloningen <span class=\"_ _125\"> </span><span class=\"fca\">12,5  </span>Actuele belastingverplichtingen <span class=\"_ _126\"> </span><span class=\"fca\">4,8  </span>Voorzieningen <span class=\"_ _127\"> </span><span class=\"fca\">2,9  </span>216,5  Verplichtingen verbonden aan activa geclassificeerd als <span class=\"ls32 ws14e\">aange<span class=\"_ _8\"></span>houden voor ver<span class=\"_ _8\"></span>koop</span><span class=\"ws0\"> <span class=\"_ _128\"> </span><span class=\"fca\">249,6  </span></span>De gecumuleer<span class=\"_ _8\"></span>de wisselkoers<span class=\"_ _8\"></span>verliezen van d<span class=\"_ _8\"></span>e be\u00ebindigde bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit worden opgen<span class=\"_ _8\"></span>omen in<span class=\"ls0 ws0\"> </span>de overige el<span class=\"_ _8\"></span>ementen van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">het totaalresul<span class=\"_ _8\"></span>taat<span class=\"ls0 ws0\"> </span></span>en bedroegen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">302,4<span class=\"ls0 ws0\"> </span></span>miljoen \u20ac per<span class=\"_ _8\"></span> 31 december<span class=\"_ _8\"></span> 2022.<span class=\"ls0 ws0\"> </span>Financi\u00ebl<span class=\"_ _8\"></span>e prestaties<span class=\"ls0 ws0\"> </span>D<span class=\"ls1f ws38\">e <span class=\"ws3e\">resultaten v<span class=\"_ _8\"></span>an de be\u00ebindig<span class=\"_ _8\"></span>de bedrijfsact<span class=\"_ _8\"></span>iviteiten, di<span class=\"_ _8\"></span>e zijn opgenom<span class=\"_ _8\"></span>en in de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenreken<span class=\"_ _8\"></span>ing, zijn als<span class=\"_ _8\"></span> volg<span class=\"ls21 ws3b\">t:</span></span></span> Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Omzet<span class=\"ls0 ws0\"> </span>792,3  617,7  Operationele kosten (excl. afsc<span class=\"_ _8\"></span>hrijvingen)  (760,6)  (601,7) Aangepaste EBITDA 31,7  15,9  Opbrengsten en kosten gerelateerd aan bi<span class=\"_ _8\"></span>jzondere waardeverminderingen en he<span class=\"_ _8\"></span>rstructurering<span class=\"_ _8\"></span>  (122,6)  (25,1) EBITDA    (90,9)  (9,1) Afschrijvingen -  (22,0) Financieel resultaat  (19,9)  (1,1) Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span> (110,7)  (32,3) Winstbelastingen  (10,9)  (10,2) Winst/(verlies) voor de periode uit be\u00ebin<span class=\"_ _8\"></span>digde activiteiten  (121,6)  (42,4) Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor be\u00ebindigde activitei<span class=\"_ _8\"></span>ten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,50) (0,52) Verwaterde winst per aandeel<span class=\"_ _8\"></span>  (1,50)  (0,52) Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)7.1.11.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Vaste activa aangehouden voor ver<span class=\"_ _1\"></span>koop en be\u00ebindig<span class=\"_ _1\"></span>de bedrijfsactivitei<span class=\"_ _1\"></span>ten<span class=\"ls0 ws0\"> </span></span>Een vast actie<span class=\"_ _8\"></span>f, of een groep act<span class=\"_ _8\"></span>iva die wordt af<span class=\"_ _8\"></span>gestoten, wor<span class=\"_ _8\"></span>den geklasse<span class=\"_ _8\"></span>erd als aangehoud<span class=\"_ _8\"></span>en voor verko<span class=\"_ _8\"></span>op wanneer de bo<span class=\"_ _8\"></span>ekwaarde hoof<span class=\"_ _8\"></span>dzakelijk za<span class=\"_ _8\"></span>l worden gereal<span class=\"_ _8\"></span>iseerd in ee<span class=\"_ _8\"></span>n verkooptransa<span class=\"_ _8\"></span>ctie in plaats v<span class=\"_ _8\"></span>an door hun vo<span class=\"_ _8\"></span>ortgezette gebr<span class=\"_ _8\"></span>uik. Deze voor<span class=\"_ _8\"></span>waarde is enke<span class=\"_ _8\"></span>l vervuld als d<span class=\"_ _8\"></span>e verkoop zeer <span class=\"_ _8\"></span>waarschij<span class=\"_ _8\"></span>nlijk g<span class=\"_ _8\"></span>eacht wordt en als<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> de groep activa die w<span class=\"_ _8\"></span>ordt afgestoten)<span class=\"_ _8\"></span> gereed is voor<span class=\"_ _8\"></span> onmiddellijk<span class=\"_ _8\"></span>e verkoop <span class=\"_ _8\"></span>in zijn hui<span class=\"_ _8\"></span>dige staat. Er<span class=\"_ _8\"></span> kan pas spr<span class=\"_ _8\"></span>ake zijn van e<span class=\"_ _8\"></span>en zeer waar<span class=\"_ _8\"></span>schijnlijk<span class=\"_ _8\"></span>e verkoop als <span class=\"_ _8\"></span>het gepaste m<span class=\"_ _8\"></span>anagementniv<span class=\"_ _8\"></span>eau zich heeft<span class=\"_ _8\"></span> verbo<span class=\"_ _8\"></span>nden tot een plan voor de verkoo<span class=\"_ _8\"></span>p van het actief (<span class=\"_ _8\"></span>of de groep activa die wor<span class=\"_ _8\"></span>dt afgestoten) en als<span class=\"_ _8\"></span> een operationee<span class=\"_ _8\"></span>l plan om een koper te vinde<span class=\"_ _8\"></span>n en het plan te voltooien,<span class=\"_ _8\"></span> opgestart<span class=\"_ _8\"></span> werd. Bovendien moe<span class=\"_ _8\"></span>t het actief (<span class=\"_ _8\"></span>of de groep ac<span class=\"_ _8\"></span>tiva die wordt<span class=\"_ _8\"></span> afgestot<span class=\"_ _8\"></span>en) op actieve w<span class=\"_ _8\"></span>ijze voor v<span class=\"_ _8\"></span>erkoop op de <span class=\"_ _8\"></span>markt gebrac<span class=\"_ _8\"></span>ht worden te<span class=\"_ _8\"></span>gen een red<span class=\"_ _8\"></span>elijke pr<span class=\"_ _8\"></span>ijs in verhou<span class=\"_ _8\"></span>ding tot zij<span class=\"_ _8\"></span>n huidige re<span class=\"_ _8\"></span>\u00eble waarde en <span class=\"_ _8\"></span>dient de verkoopover<span class=\"_ _8\"></span>eenkomst naar ver<span class=\"_ _8\"></span>wachting afges<span class=\"_ _8\"></span>loten te worden binne<span class=\"_ _8\"></span>n het jaar na de datum v<span class=\"_ _8\"></span>an de classificatie,<span class=\"_ _8\"></span> en uit de handeli<span class=\"_ _8\"></span>ngen om het plan te v<span class=\"_ _8\"></span>oltooien blijkt<span class=\"_ _8\"></span> dat het onwaarschijn<span class=\"_ _8\"></span>lijk is<span class=\"_ _8\"></span> dat er belangrij<span class=\"_ _8\"></span>ke wijziginge<span class=\"_ _8\"></span>n zullen aang<span class=\"_ _8\"></span>ebracht worden a<span class=\"_ _8\"></span>an het plan, of<span class=\"_ _8\"></span> dat het plan inget<span class=\"_ _8\"></span>rokken zal wor<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\">. </span>Een groep acti<span class=\"_ _8\"></span>va die wordt<span class=\"_ _8\"></span> afgestoten <span class=\"_ _8\"></span>is een groep v<span class=\"_ _8\"></span>an activa di<span class=\"_ _8\"></span>e kan worden af<span class=\"_ _8\"></span>gestoten, door<span class=\"_ _8\"></span> verkoop of<span class=\"_ _8\"></span> anderszin<span class=\"_ _8\"></span>s, als een gr<span class=\"_ _8\"></span>oep in een geza<span class=\"_ _8\"></span>menlijke tra<span class=\"_ _8\"></span>nsactie, en d<span class=\"_ _8\"></span>e verplichti<span class=\"_ _8\"></span>ngen die rechtstreeks aa<span class=\"ls1f ws7b\">n deze activa ver<span class=\"_ _8\"></span>bonden zijn,<span class=\"_ _8\"></span> worden bij deze tr<span class=\"_ _8\"></span>ansactie over<span class=\"_ _8\"></span>gedragen. Dez<span class=\"_ _8\"></span>e groep omvat ev<span class=\"_ _8\"></span>eneens de goo<span class=\"_ _8\"></span>dwill verw<span class=\"_ _8\"></span>orven in een</span><span class=\"ws0\"> <span class=\"_ _11\"> </span><span class=\"ls1f ws7b\">bedr<span class=\"_ _8\"></span>ijfscom<span class=\"_ _8\"></span>binatie als d<span class=\"_ _8\"></span>e groep een </span></span>kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heid is waara<span class=\"_ _8\"></span>an de goodwill to<span class=\"_ _8\"></span>egewezen is <span class=\"_ _8\"></span>of wanneer het e<span class=\"_ _8\"></span>en activitei<span class=\"_ _8\"></span>t is binnen <span class=\"_ _8\"></span>een dergelijk<span class=\"_ _8\"></span>e kasstroomge<span class=\"_ _8\"></span>nererende een<span class=\"_ _8\"></span>heid<span class=\"ls0 ws0\">. </span>Wanneer de G<span class=\"_ _8\"></span>roep zich heeft<span class=\"_ _8\"></span> verbonden t<span class=\"_ _8\"></span>ot een verko<span class=\"_ _8\"></span>op die een v<span class=\"_ _8\"></span>erlies van z<span class=\"_ _8\"></span>eggenschap ov<span class=\"_ _8\"></span>er een doc<span class=\"_ _8\"></span>hteronderne<span class=\"_ _8\"></span>ming met zich <span class=\"_ _8\"></span>meebrengt, d<span class=\"_ _8\"></span>an dienen all<span class=\"_ _8\"></span>e activa en<span class=\"_ _8\"></span> passiva van<span class=\"_ _8\"></span> deze dochteronder<span class=\"_ _8\"></span>neming gek<span class=\"_ _8\"></span>lasseerd te wor<span class=\"_ _8\"></span>den als aang<span class=\"_ _8\"></span>ehouden voor v<span class=\"_ _8\"></span>erkoop als aa<span class=\"_ _8\"></span>n de hierbove<span class=\"_ _8\"></span>n beschreven cr<span class=\"_ _8\"></span>iteria voldaan <span class=\"_ _8\"></span>is ongeacht<span class=\"_ _8\"></span> of de Groep een m<span class=\"_ _8\"></span>inderheids<span class=\"_ _8\"></span>belang zal aa<span class=\"_ _8\"></span>nhouden in de dochtero<span class=\"_ _8\"></span>nderneming n<span class=\"_ _8\"></span>a de verkoop<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Vaste activa (en gr<span class=\"_ _8\"></span>oepen activa die wor<span class=\"_ _8\"></span>den afgestote<span class=\"_ _8\"></span>n) die geklasseer<span class=\"_ _8\"></span>d zijn als aangeho<span class=\"_ _8\"></span>uden voor verkoop wor<span class=\"_ _8\"></span>den gewaardeer<span class=\"_ _8\"></span>d tegen re\u00eble waarde m<span class=\"_ _8\"></span>inus de verkoopkost<span class=\"_ _8\"></span>en als deze lager<span class=\"_ _8\"></span> is dan de boekw<span class=\"_ _8\"></span>aarde. Een event<span class=\"_ _8\"></span>ueel overs<span class=\"_ _8\"></span>chot van de boekwa<span class=\"_ _8\"></span>arde tegenover<span class=\"_ _8\"></span> de re\u00eble waard<span class=\"_ _8\"></span>e minus de verkoo<span class=\"_ _8\"></span>pkosten wordt<span class=\"_ _8\"></span> opgenomen als e<span class=\"_ _8\"></span>en bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ngsverlies.<span class=\"_ _8\"></span> Zodra activa gek<span class=\"_ _8\"></span>lasseerd wo<span class=\"_ _8\"></span>rden als aangehou<span class=\"_ _8\"></span>den voor ver<span class=\"_ _8\"></span>koop worden z<span class=\"_ _8\"></span>e niet langer afges<span class=\"_ _8\"></span>chreven. G<span class=\"_ _8\"></span>econsolideer<span class=\"_ _8\"></span>de balansen voor<span class=\"_ _8\"></span> voorgaande peri<span class=\"_ _8\"></span>oden worden n<span class=\"_ _8\"></span>iet herwerkt<span class=\"_ _8\"></span> om de nieuwe classif<span class=\"_ _8\"></span>icatie van vast<span class=\"_ _8\"></span>e activa (<span class=\"_ _8\"></span>of<span class=\"ls0 ws0\"> </span>groepen activ<span class=\"_ _8\"></span>a die worden af<span class=\"_ _8\"></span>gestoten) als a<span class=\"_ _8\"></span>angehouden v<span class=\"_ _8\"></span>oor verkoop t<span class=\"_ _8\"></span>e weerspiegelen<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>Een be\u00ebindigd<span class=\"_ _8\"></span>e bedrijfsact<span class=\"_ _8\"></span>iviteit is een com<span class=\"_ _8\"></span>ponent van de <span class=\"_ _8\"></span>Groep die ofwe<span class=\"_ _8\"></span>l is afgestote<span class=\"_ _8\"></span>n ofwel is geklas<span class=\"_ _8\"></span>seerd als aang<span class=\"_ _8\"></span>ehouden voor ver<span class=\"_ _8\"></span>koop, en die<span class=\"ls0 ws0\">:<span class=\"_ _8\"></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">een afzonderli<span class=\"_ _8\"></span>jke belan<span class=\"_ _8\"></span>grijke bedrijf<span class=\"_ _8\"></span>sactivite<span class=\"_ _8\"></span>it of geografisc<span class=\"_ _8\"></span>h bedrijfsge<span class=\"_ _8\"></span>bied vertege<span class=\"_ _8\"></span>nwoordigt<span class=\"_ _8\"></span></span>; </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">deel uitmaakt v<span class=\"_ _8\"></span>an \u00e9\u00e9n enkel g<span class=\"_ _8\"></span>eco\u00f6rdineer<span class=\"_ _8\"></span>d plan om een afz<span class=\"_ _8\"></span>onderlijke bel<span class=\"_ _8\"></span>angrijke bedr<span class=\"_ _8\"></span>ijfsactivit<span class=\"_ _8\"></span>eit of geogr<span class=\"_ _8\"></span>afisch bedrij<span class=\"_ _8\"></span>fsgebied <span class=\"_ _8\"></span>af te stoten; of<span class=\"_ _8\"></span></span> </span>\u2022 <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">een <span class=\"ws3e\">dochter<span class=\"_ _8\"></span>onderneming is<span class=\"_ _8\"></span> die uitsluit<span class=\"_ _8\"></span>end is overgenom<span class=\"_ _8\"></span>en met de bedoe<span class=\"_ _8\"></span>ling te worden d<span class=\"_ _8\"></span>oorverkocht<span class=\"_ _8\"></span></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__340-1": {
   "value": "Kasstromen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Het kasstroom<span class=\"_ _8\"></span>overzicht v<span class=\"_ _8\"></span>oor de periodes ei<span class=\"_ _8\"></span>ndigend op 31 dec<span class=\"_ _8\"></span>ember 2022 en 20<span class=\"_ _8\"></span>21:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) operationele activ<span class=\"_ _8\"></span>iteiten 14,4  81,7  Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) investeringsactiviteiten<span class=\"_ _8\"></span> (13,1) (31,4) Nettokasstroom uit / (gebruikt voo<span class=\"_ _8\"></span>r) financieringsactiviteiten<span class=\"_ _8\"></span> (4,2) (40,6) NETTO TOENAME / (AFNAME) GELDMI<span class=\"_ _8\"></span>DDELEN EN KASEQUIVALENT<span class=\"_ _8\"></span>EN  (2,9) 9,8  Cumulatieve wisselkoers<span class=\"_ _8\"></span>verschillen op mutaties in geldmiddelen<span class=\"_ _8\"></span> 1,5  (7,8)De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__159-1": {
   "value": "Geactiveerde I<span class=\"_ _8\"></span>T<span class=\"ls0 ws0\">-</span>implement<span class=\"_ _8\"></span>atiekosten vert<span class=\"_ _8\"></span>egenwoord<span class=\"_ _8\"></span>igen intern ont<span class=\"_ _8\"></span>wikkelde en ext<span class=\"_ _8\"></span>ern ingekochte s<span class=\"_ _8\"></span>oftware voor<span class=\"_ _8\"></span> eigen gebru<span class=\"_ _8\"></span>ik. <span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering <span class=\"ws38\">erkend<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>in <span class=\"_ _8\"></span>2022<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span><span class=\"ls20 ws39\">is </span></span>voor<span class=\"_ _8\"></span>namelijk <span class=\"_ _9\"></span>het <span class=\"_ _8\"></span></span>resultaat<span class=\"_ _8\"></span> van de test<span class=\"_ _8\"></span> op bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>eringen<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">uitgevo</span>erd op de <span class=\"ls0 ws0\">Russische <span class=\"_ _9\"></span></span>activiteiten, zie <span class=\"_ _8\"></span>hieronder voo<span class=\"_ _8\"></span>r meer informat<span class=\"_ _8\"></span>ie.<span class=\"ls0 ws0\"> </span>De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac Voor<span class=\"ls0 ws0\"> </span>onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).De afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20acIn de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe voorraadko<span class=\"_ _8\"></span>sten opgenom<span class=\"_ _8\"></span>en als kosten o<span class=\"_ _8\"></span>nder \u201cKostprijs<span class=\"_ _8\"></span> van de omzet\u201d bedr<span class=\"_ _8\"></span>oegen in 2022 1.2<span class=\"_ _8\"></span>94,7 miljoen<span class=\"ls0 ws0\"> \u20ac </span>(1.510,4 miljoen \u20ac in 2021).<span class=\"_ _8\"></span> Het bedrag voor 20<span class=\"_ _8\"></span>21 bestaat uit de voll<span class=\"_ _8\"></span>edige groep<span class=\"_ _8\"></span> en houdt geen r<span class=\"_ _8\"></span>ekening met de clas<span class=\"_ _8\"></span>sificatie n<span class=\"_ _8\"></span>aar be\u00ebindigde<span class=\"_ _8\"></span> bedrijfsact<span class=\"_ _8\"></span>iviteiten, aan<span class=\"_ _8\"></span>gezien de balans<span class=\"_ _8\"></span>cijfers op 31 d<span class=\"_ _8\"></span>ecember 2021 n<span class=\"_ _8\"></span>iet werden aang<span class=\"_ _8\"></span>epast..Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.Reconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9)7.22.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1c wsed\">K<span class=\"_ _8\"></span>OSTEN<span class=\"_ _8\"></span> MET<span class=\"_ _8\"></span> <span class=\"ls1b ws111\">BETREKKING TOT PERSON<span class=\"_ _8\"></span>EELSBELONI<span class=\"ls1a ws2f\">NG</span><span class=\"ws24\">EN</span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bezoldigingen  (193,7)  (185,8) Sociale lasten  (44,8)  (45,7) Toegezegde-pensioenregeling <span class=\"_ _8\"></span>- Pensioenkost van het diens<span class=\"_ _8\"></span>tjaar (2,2)  (2,4) Toegezegde-bijdrageregeling <span class=\"_ _8\"></span>- Pensioenkost (4,1)  (4,9) Overige personeelskos<span class=\"_ _8\"></span>ten  (40,8)  (33,3) Totaal kosten m.b.t. personeels<span class=\"_ _8\"></span>beloningen  (285,6) (272,2) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 81,1 <span class=\"_ _8\"></span>miljoen \u20ac De in <span class=\"ws38\">onderstaand<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>tabel vermelde volt<span class=\"_ _8\"></span>ijdse equiv<span class=\"_ _8\"></span>alenten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bevatten a<span class=\"_ _8\"></span>lleen de werknem<span class=\"_ _8\"></span>ers binnen de v<span class=\"_ _8\"></span>oortgezette ac<span class=\"_ _8\"></span>tiviteiten en w<span class=\"_ _8\"></span>ijken dus aanzi<span class=\"_ _8\"></span>enlijk af<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van het aantal werknem<span class=\"_ _8\"></span>ers dat in t<span class=\"ls1f ws3e\">oelichting 1.<span class=\"_ _8\"></span>2 is opgenomen.<span class=\"_ _8\"></span></span> In voltijdse equivalenten<span class=\"_ _8\"></span> 2022 2021* Gemiddeld totaal aantal werknemers<span class=\"_ _8\"></span> 5.351  5.370  Waarvan:   - arbeiders 3.323  3.486   - bedienden  1.966  1.824   - management  62  59  * <span class=\"ls0 ws158\">De geconsolideerde resultatenrekeni<span class=\"_ _8\"></span>ng van 2021 werd aangepast als<span class=\"_ _8\"></span> gevolg van de classificatie v<span class=\"_ _8\"></span>an de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, m<span class=\"_ _8\"></span>et een impact van 3.974 gemiddel<span class=\"_ _8\"></span>d aantal werknemers<span class=\"_ _9\"></span><span class=\"ws0\"> </span></span>.7.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac Kosten die opg<span class=\"_ _8\"></span>enomen zijn on<span class=\"_ _8\"></span>der de rubriek EB<span class=\"_ _8\"></span>ITDA aanpas<span class=\"_ _8\"></span>singen zijn di<span class=\"_ _8\"></span>e kosten die door het<span class=\"_ _8\"></span> management niet<span class=\"_ _8\"></span> beschouwd wor<span class=\"_ _8\"></span>den als verbond<span class=\"_ _8\"></span>en aan de gewone bedr<span class=\"_ _8\"></span>ijfsactivi<span class=\"_ _8\"></span>teiten van de Onderneming.<span class=\"_ _8\"></span> De Groep heeft dez<span class=\"_ _8\"></span>e classific<span class=\"_ _8\"></span>atie overgenome<span class=\"_ _8\"></span>n om een beter<span class=\"_ _8\"></span> inzicht te kri<span class=\"_ _8\"></span>jgen in haar t<span class=\"_ _8\"></span>erugkerende fina<span class=\"_ _8\"></span>nci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">prestaties.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>Deze EBITDA aan<span class=\"_ _8\"></span>passingen wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> gepresentee<span class=\"_ _8\"></span>rd in de gecon<span class=\"_ _8\"></span>solideerde res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten e<span class=\"_ _8\"></span>n kosten met bet<span class=\"_ _8\"></span>rekking tot wi<span class=\"_ _8\"></span>jzigingen in de <span class=\"_ _8\"></span>groepsstruct<span class=\"_ _8\"></span>uur; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(Kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.24.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Opbrengsten en kosten gerelat<span class=\"_ _1\"></span>eerd aan  wij<span class=\"ls0 ws28\">zigingen in de gr<span class=\"_ _1\"></span>oepsstructuur<span class=\"ws0\"> </span></span></span>Herstructurering In 2021 <span class=\"ws4e\">heeft de k<span class=\"_ _8\"></span>ost<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>betrek<span class=\"_ _8\"></span>king op de herstr<span class=\"_ _8\"></span>uctureringsk<span class=\"_ _8\"></span>osten in het kader<span class=\"_ _8\"></span> van de herverdelin<span class=\"_ _8\"></span>g/<span class=\"ws38\">herall<span class=\"_ _8\"></span>ocatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>van de pr<span class=\"_ _8\"></span>oductiecapac<span class=\"_ _8\"></span>iteit en de strat<span class=\"_ _8\"></span>egische herzie<span class=\"_ _8\"></span>ning van de geografi<span class=\"_ _8\"></span>sche voetafdruk va<span class=\"_ _8\"></span>n de Groep. Als zodani<span class=\"_ _8\"></span>g heeft de <span class=\"ws38\">Ondern<span class=\"_ _8\"></span>eming<span class=\"ls0 ws0\"> </span></span>besloten een<span class=\"ls0 ws0\"> </span>deel van de<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">pr<span class=\"_ _8\"></span>oductiecap<span class=\"_ _8\"></span>aciteit<span class=\"ls0 ws0\"> </span><span class=\"ws9f\">in te krimpen,<span class=\"ls0 ws0\"> </span>wat aan </span>de <span class=\"_ _2\"></span><span class=\"ws9f\">b<span class=\"_ _8\"></span>etrokken partij<span class=\"_ _8\"></span>en is meegedeeld<span class=\"ls0 ws0\"> </span>en heeft zij <span class=\"ls17 ws48\">daarbij kos<span class=\"_ _1\"></span>ten </span></span></span></span>opgelopen voo<span class=\"_ _8\"></span>r een bedrag van 26,<span class=\"_ _8\"></span>4<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljoen<span class=\"_ _8\"></span></span> \u20ac </span>in 2021, waa<span class=\"_ _8\"></span>rvan 23,8 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>is opg<span class=\"_ _8\"></span>enomen als herst<span class=\"_ _8\"></span>ructureri<span class=\"_ _8\"></span>ngsvoorzieni<span class=\"_ _8\"></span>ng in 2021. De kos<span class=\"_ _8\"></span>ten in verband m<span class=\"_ _8\"></span>et deze <span class=\"ws38\">herziening<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span></span>5,4<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n 2022. <span class=\"ls0 ws0\"> </span></span>De Groep kondigd<span class=\"_ _8\"></span>e in het vier<span class=\"_ _8\"></span>de kwartaal va<span class=\"_ _8\"></span>n 2020 een grondi<span class=\"_ _8\"></span>ge herzienin<span class=\"_ _8\"></span>g aan van de overhe<span class=\"_ _8\"></span>adkostenst<span class=\"_ _8\"></span>ructuur van de Gr<span class=\"_ _8\"></span>oep. De in 2021 gem<span class=\"_ _8\"></span>aakte kosten b<span class=\"_ _8\"></span>edroegen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>7,5 miljoe<span class=\"_ _8\"></span>n \u20ac.<span class=\"ls0 ws0\"> </span>Het verschil m<span class=\"_ _8\"></span>et de cijfers opgen<span class=\"_ _8\"></span>omen in het jaar<span class=\"_ _8\"></span>report van 2021 is<span class=\"_ _8\"></span> te verklare<span class=\"_ _8\"></span>n door het deel gere<span class=\"_ _8\"></span>lateerd aan d<span class=\"_ _8\"></span>e \u2018<span class=\"ls0 ws39\">Emerging Markets\u2019.<span class=\"ws0\"> </span></span>7.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.<span class=\"ls0 ws0\"> </span>Geschillen en j<span class=\"_ _1\"></span>uridische claims<span class=\"ls0 ws0\"> </span>De Onderneming he<span class=\"_ _8\"></span>eft specifieke jur<span class=\"_ _8\"></span>idische k<span class=\"_ _8\"></span>osten opgelopen i<span class=\"_ _8\"></span>n het kader van bepaa<span class=\"_ _8\"></span>lde lopende of<span class=\"_ _8\"></span> potenti\u00eble gesch<span class=\"_ _8\"></span>illen waarva<span class=\"ls0 ws0\">n<span class=\"_ _8\"></span> <span class=\"_ _9\"></span></span>wordt verwacht dat<span class=\"_ _8\"></span> zij zullen resulter<span class=\"_ _8\"></span>en in een p<span class=\"ws38\">otent<span class=\"_ _8\"></span>ieel </span>voordeel voor de O<span class=\"_ _8\"></span>nderneming of i<span class=\"_ _8\"></span>n de vermijdi<span class=\"_ _8\"></span>ng van potenti\u00eb<span class=\"_ _8\"></span>le<span class=\"ls0 ws0\"> </span>toekom<span class=\"_ _8\"></span>stige uitgav<span class=\"_ _8\"></span>en.7.23.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OVERIGE BED<span class=\"_ _8\"></span>RIJFSOPBRENGSTEN/(KOSTEN), NETTO</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Wisselkoersverschillen op bedrij<span class=\"_ _8\"></span>fsactiviteiten  8,5  (1,9) Minderwaarde op de verkoop van<span class=\"_ _8\"></span> activa  (0,6) (0,0) Overige opbrengsten/(kosten)<span class=\"_ _8\"></span> (2,8) (5,0) Totaal overi<span class=\"_ _8\"></span>ge bedrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), ne<span class=\"_ _8\"></span>tto<span class=\"ls0 ws0\">  </span>5,1  (7,0) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>1,4 <span class=\"ls33 wse4\">miljoen</span> \u20ac De \"Overige op<span class=\"_ _8\"></span>brengsten/(kos<span class=\"_ _8\"></span>ten)\" besta<span class=\"_ _8\"></span>an voornamel<span class=\"_ _8\"></span>ijk uit afschr<span class=\"_ _8\"></span>ijvingsko<span class=\"_ _8\"></span>sten op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gebruikte app<span class=\"_ _8\"></span>aratuur en mac<span class=\"_ _8\"></span>hines en pensioen<span class=\"_ _8\"></span>uitgaven.<span class=\"_ _8\"></span><span class=\"fs33 fc1 ls0 ws0\"> </span>.7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.7.27.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">WINSTBELAST<span class=\"_ _8\"></span>INGEN</span> </span>De winstbelas<span class=\"_ _8\"></span>ting (ten laste v<span class=\"_ _8\"></span>an)/ten guns<span class=\"_ _8\"></span>te van de result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng gedurende <span class=\"_ _8\"></span>het jaar is als vol<span class=\"_ _8\"></span>gt:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Actuele winstbelastingen - (kost)/<span class=\"_ _8\"></span>opbrengst  (16,3)  (12,4) Uitgestelde belastingen - (kost)/op<span class=\"_ _8\"></span>brengst   (12,1) 3,5 Totaal winstbelastingen  (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging <span class=\"_ _8\"></span>Markets\u2019 als be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit met een impact van 9,1 miljoen \u20ac De winstbelas<span class=\"_ _8\"></span>ting kan als vol<span class=\"_ _8\"></span>gt gereconc<span class=\"_ _8\"></span>ilieerd word<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Winst/(verli<span class=\"_ _8\"></span>es) v\u00f3\u00f3r wins<span class=\"_ _8\"></span>tbelastingen<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  <span class=\"_ _134\"> </span><span class=\"fca\"> (120,3) <span class=\"_ _e\"> </span></span> (10,6) </span>Winstbelasting berekend aan geldende bel<span class=\"_ _8\"></span>astingvoeten 27,1 2,6 Verworpen uitgaven  (2,6)  (4,1) Niet-belastbare opbrengsten 1,0 1,3 Bijzondere waardevermindering <span class=\"_ _8\"></span>op goodwill  (19,3) - Afboeking van voorheen opgenom<span class=\"_ _8\"></span>en uitgestelde belas<span class=\"_ _8\"></span>tingvorderingen op verliezen   (12,0)  (10,1) Fiscale verliezen van het huidige boek<span class=\"_ _8\"></span>jaar waarvoor geen uitgestel<span class=\"_ _8\"></span>de belastingvordering werd opgenomen<span class=\"_ _8\"></span>  (23,4)  (1,4) Opname van voorheen niet-opgen<span class=\"_ _8\"></span>omen uitgestelde belastingvorderingen op verli<span class=\"_ _8\"></span>ezen 1,6 0,4 Aanpassingen met betrekking tot <span class=\"_ _8\"></span>voorbije jaren  (1,5) 0,7 Effect van wijziging in belasti<span class=\"_ _8\"></span>ngvoeten -  (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>- 0,1 Overige 0,8 1,8 Totaal<span class=\"ls0 ws0\"> winstbelastingen <span class=\"_ _8\"></span> </span> (28,4)  (8,9) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsac<span class=\"_ _8\"></span>tiviteit  met een impact van 9,1 milj<span class=\"_ _8\"></span>oen \u20ac7.33.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">HONORARIA VERB<span class=\"_ _1\"></span>ONDEN AAN DE <span class=\"_ _1\"></span>COMMISSARI<span class=\"_ _1\"></span>S<span class=\"ls0 ws0\"> </span></span></span>Boekjaar in duizenden \u20ac<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021 Vergoedingen voor audit opdracht<span class=\"_ _8\"></span>en  1.464,2  1.165,0  Additionele diensten in het kader v<span class=\"_ _8\"></span>an het audit mandaat Aan de audit opdrachten verbond<span class=\"_ _8\"></span>en vergoedingen  192,5  363,7  Vergoedingen voor belastingsadv<span class=\"_ _8\"></span>ies &amp; compliance  45,2  30,0  Totaal<span class=\"ls0 ws0\">  </span>1.701,9  1.558,7  De honoraria i<span class=\"_ _8\"></span>n de bovenstaand<span class=\"_ _8\"></span>e tabel betref<span class=\"_ _8\"></span>fen de honoraria v<span class=\"_ _8\"></span>oor de <span class=\"ws38\">totale<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>Groep<span class=\"ls0 ws0\"> </span></span>en n<span class=\"_ _8\"></span>iet alleen <span class=\"ws38\">voor<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de </span>voortg<span class=\"_ _8\"></span>ezette activ<span class=\"_ _8\"></span>iteiten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__343-1": {
   "value": "De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20acDe afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20acIn de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe voorraadko<span class=\"_ _8\"></span>sten opgenom<span class=\"_ _8\"></span>en als kosten o<span class=\"_ _8\"></span>nder \u201cKostprijs<span class=\"_ _8\"></span> van de omzet\u201d bedr<span class=\"_ _8\"></span>oegen in 2022 1.2<span class=\"_ _8\"></span>94,7 miljoen<span class=\"ls0 ws0\"> \u20ac </span>(1.510,4 miljoen \u20ac in 2021).<span class=\"_ _8\"></span> Het bedrag voor 20<span class=\"_ _8\"></span>21 bestaat uit de voll<span class=\"_ _8\"></span>edige groep<span class=\"_ _8\"></span> en houdt geen r<span class=\"_ _8\"></span>ekening met de clas<span class=\"_ _8\"></span>sificatie n<span class=\"_ _8\"></span>aar be\u00ebindigde<span class=\"_ _8\"></span> bedrijfsact<span class=\"_ _8\"></span>iviteiten, aan<span class=\"_ _8\"></span>gezien de balans<span class=\"_ _8\"></span>cijfers op 31 d<span class=\"_ _8\"></span>ecember 2021 n<span class=\"_ _8\"></span>iet werden aang<span class=\"_ _8\"></span>epast..7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__177-1": {
   "value": "De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac Voor<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20acIn de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe voorraadko<span class=\"_ _8\"></span>sten opgenom<span class=\"_ _8\"></span>en als kosten o<span class=\"_ _8\"></span>nder \u201cKostprijs<span class=\"_ _8\"></span> van de omzet\u201d bedr<span class=\"_ _8\"></span>oegen in 2022 1.2<span class=\"_ _8\"></span>94,7 miljoen<span class=\"ls0 ws0\"> \u20ac </span>(1.510,4 miljoen \u20ac in 2021).<span class=\"_ _8\"></span> Het bedrag voor 20<span class=\"_ _8\"></span>21 bestaat uit de voll<span class=\"_ _8\"></span>edige groep<span class=\"_ _8\"></span> en houdt geen r<span class=\"_ _8\"></span>ekening met de clas<span class=\"_ _8\"></span>sificatie n<span class=\"_ _8\"></span>aar be\u00ebindigde<span class=\"_ _8\"></span> bedrijfsact<span class=\"_ _8\"></span>iviteiten, aan<span class=\"_ _8\"></span>gezien de balans<span class=\"_ _8\"></span>cijfers op 31 d<span class=\"_ _8\"></span>ecember 2021 n<span class=\"_ _8\"></span>iet werden aang<span class=\"_ _8\"></span>epast..Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.Reconcilia<span class=\"_ _1\"></span>tie van de ve<span class=\"_ _1\"></span>rplichting<span class=\"_ _1\"></span>en met bet<span class=\"_ _1\"></span>rekking tot ve<span class=\"_ _1\"></span>rgoedingen<span class=\"_ _1\"></span> na uitdienst<span class=\"_ _1\"></span>treding<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 OPNAME VAN DE VERPLICHT<span class=\"_ _8\"></span>ING Toegezegde-pensioenregelingen op het ei<span class=\"_ _8\"></span>nde van de periode   (26,2)  (33,6) Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen op het einde van de periode<span class=\"_ _8\"></span>  15,2 14,7 Financieringsstatus   (11,1)  (18,9) NETTO (VERPLICHTING)/ACT<span class=\"_ _8\"></span>IEF IN BALANS   (11,1)  (18,9) TOEGEZE<span class=\"_ _8\"></span>GDE<span class=\"ls0 ws0\">-PENSIOENREGELINGE<span class=\"_ _8\"></span>N </span>Pensioenkosten over huidige di<span class=\"_ _8\"></span>ensttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Pensioenkos<span class=\"_ _8\"></span>ten opgenome<span class=\"_ _8\"></span>n in de resulta<span class=\"_ _8\"></span>tenrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\">  </span> (2,2)  (2,6) Interestkosten met betrekking tot t<span class=\"_ _8\"></span>oegezegde-pensioenregelingen<span class=\"_ _8\"></span>   (0,3)  (0,4) Interestopbrengsten uit fondsbeleggi<span class=\"_ _8\"></span>ngen  0,2 0,1 Netto interestkosten  (0,2)  (0,2) Pensioenkos<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span> (2,4)  (2,8) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN DE VER<span class=\"_ _8\"></span>PLICHTING Verplichting uit hoo<span class=\"_ _8\"></span>fde van <span class=\"wse3\">toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het begin van het jaar  </span></span> (33,6)  (36,3) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,4 - Pensioenkosten over huidige dien<span class=\"_ _8\"></span>sttijd   (2,2)  (3,2) Pensioenkosten over verstreken <span class=\"_ _8\"></span>diensttijd  - 0,7 Opgenomen pe<span class=\"_ _8\"></span>nsioenkosten<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (2,2)  (2,6) Interesten met betrekking tot toegez<span class=\"_ _8\"></span>egde-pensioenregelingen <span class=\"_ _8\"></span>  (0,3)  (0,4) Werknemersbijdrage  (0,1)  (0,1) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en 0,1 0,1 Belastingen voorzien in de <span class=\"_ _8\"></span>toegezegde-pensioenregelingen<span class=\"_ _8\"></span> 0,1 0,2 Pensioenbetalingen volgens plan<span class=\"_ _8\"></span> 0,4 0,2 Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er  0,5 0,5 Effect van wijzigingen in de financ<span class=\"_ _8\"></span>i\u00eble veronderstellingen<span class=\"_ _8\"></span>  5,4 2,5 Effect van aanpassingen op bas<span class=\"_ _8\"></span>is van de ervaring  1,1 2,0 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Verplichting uit hoo<span class=\"_ _8\"></span>fde van toegezegde<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-pensioenregeling aan <span class=\"_ _8\"></span>het einde van het jaar  </span> (26,2)  (33,6) in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN FONDSB<span class=\"_ _8\"></span>ELEGGINGEN TEGEN RE\u00cbLE WAARDE<span class=\"_ _8\"></span> Re\u00eble waarde van de fondsbeleggingen aan het begin van het jaar<span class=\"ws0\">  </span>14,7 13,5 Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span>  (0,4) - Interestopbrengsten 0,2 0,1 Werkgeversbijdrage  1,6 1,9 Werknemersbijdrage 0,1 0,1 Pensioenbetalingen  (0,4)  (0,2) Pensioenbetalingen ten laste van de werkgev<span class=\"_ _8\"></span>er   (0,5)  (0,5) Administratieve kosten opgenomen i<span class=\"_ _8\"></span>n toegezegde-pensioenregeling<span class=\"_ _8\"></span>en  (0,1)  (0,1) Belastingen betaald uit fondsbel<span class=\"_ _8\"></span>eggingen  (0,1)  (0,2) Rendement op fondsbeleggingen (<span class=\"_ _8\"></span>exclusief interestopbrengsten)<span class=\"_ _8\"></span> 0,0 0,1 Re\u00eble waarde van fondsbeleggi<span class=\"_ _8\"></span>ngen aan het einde van het jaar<span class=\"_ _8\"></span> 15,2 14,7 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 RECONCILIATIE VAN NETT<span class=\"_ _8\"></span>O (VERPLICHTING)/ACTIEF IN <span class=\"_ _8\"></span>DE BALANS Netto (verpli<span class=\"_ _8\"></span>chting)/acti<span class=\"_ _8\"></span>ef bij begin v<span class=\"_ _8\"></span>an het jaar<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span> (18,9)  (22,8) Transfert naar verplichtingen aang<span class=\"_ _8\"></span>ehouden voor verkoop<span class=\"_ _8\"></span> 2,0 - Kost voor toegezegde-pensioen<span class=\"_ _8\"></span>regelingen opgenomen in de <span class=\"_ _8\"></span>resultatenrekening   (2,2)  (2,6) Netto interestkost  (0,2)  (0,2) Totaal herwaarderingen opgenom<span class=\"_ _8\"></span>en in de overige elementen van het totaal<span class=\"_ _8\"></span>resultaat 6,5 4,6 Werkgeversbijdrage  1,6 1,9 Effect van wisselkoersversc<span class=\"_ _8\"></span>hillen  - 0,3 Netto <span class=\"ls0 ws0\">(verplichting)/actie<span class=\"_ _8\"></span>f op het einde van het jaar<span class=\"_ _8\"></span>  </span> (11,1)  (18,9) Niet-gefinancierd versus Gefina<span class=\"_ _8\"></span>ncierd Deel van toegezegde-pensioen<span class=\"_ _8\"></span>regelingen uit niet gefinanci<span class=\"_ _8\"></span>erde-regelingen   (11,1)  (18,9)7.22.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1c wsed\">K<span class=\"_ _8\"></span>OSTEN<span class=\"_ _8\"></span> MET<span class=\"_ _8\"></span> <span class=\"ls1b ws111\">BETREKKING TOT PERSON<span class=\"_ _8\"></span>EELSBELONI<span class=\"ls1a ws2f\">NG</span><span class=\"ws24\">EN</span></span></span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Bezoldigingen  (193,7)  (185,8) Sociale lasten  (44,8)  (45,7) Toegezegde-pensioenregeling <span class=\"_ _8\"></span>- Pensioenkost van het diens<span class=\"_ _8\"></span>tjaar (2,2)  (2,4) Toegezegde-bijdrageregeling <span class=\"_ _8\"></span>- Pensioenkost (4,1)  (4,9) Overige personeelskos<span class=\"_ _8\"></span>ten  (40,8)  (33,3) Totaal kosten m.b.t. personeels<span class=\"_ _8\"></span>beloningen  (285,6) (272,2) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 81,1 <span class=\"_ _8\"></span>miljoen \u20ac De in <span class=\"ws38\">onderstaand<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>tabel vermelde volt<span class=\"_ _8\"></span>ijdse equiv<span class=\"_ _8\"></span>alenten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bevatten a<span class=\"_ _8\"></span>lleen de werknem<span class=\"_ _8\"></span>ers binnen de v<span class=\"_ _8\"></span>oortgezette ac<span class=\"_ _8\"></span>tiviteiten en w<span class=\"_ _8\"></span>ijken dus aanzi<span class=\"_ _8\"></span>enlijk af<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van het aantal werknem<span class=\"_ _8\"></span>ers dat in t<span class=\"ls1f ws3e\">oelichting 1.<span class=\"_ _8\"></span>2 is opgenomen.<span class=\"_ _8\"></span></span> In voltijdse equivalenten<span class=\"_ _8\"></span> 2022 2021* Gemiddeld totaal aantal werknemers<span class=\"_ _8\"></span> 5.351  5.370  Waarvan:   - arbeiders 3.323  3.486   - bedienden  1.966  1.824   - management  62  59  * <span class=\"ls0 ws158\">De geconsolideerde resultatenrekeni<span class=\"_ _8\"></span>ng van 2021 werd aangepast als<span class=\"_ _8\"></span> gevolg van de classificatie v<span class=\"_ _8\"></span>an de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, m<span class=\"_ _8\"></span>et een impact van 3.974 gemiddel<span class=\"_ _8\"></span>d aantal werknemers<span class=\"_ _9\"></span><span class=\"ws0\"> </span></span>.7.23.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OVERIGE BED<span class=\"_ _8\"></span>RIJFSOPBRENGSTEN/(KOSTEN), NETTO</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Wisselkoersverschillen op bedrij<span class=\"_ _8\"></span>fsactiviteiten  8,5  (1,9) Minderwaarde op de verkoop van<span class=\"_ _8\"></span> activa  (0,6) (0,0) Overige opbrengsten/(kosten)<span class=\"_ _8\"></span> (2,8) (5,0) Totaal overi<span class=\"_ _8\"></span>ge bedrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), ne<span class=\"_ _8\"></span>tto<span class=\"ls0 ws0\">  </span>5,1  (7,0) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>1,4 <span class=\"ls33 wse4\">miljoen</span> \u20ac De \"Overige op<span class=\"_ _8\"></span>brengsten/(kos<span class=\"_ _8\"></span>ten)\" besta<span class=\"_ _8\"></span>an voornamel<span class=\"_ _8\"></span>ijk uit afschr<span class=\"_ _8\"></span>ijvingsko<span class=\"_ _8\"></span>sten op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gebruikte app<span class=\"_ _8\"></span>aratuur en mac<span class=\"_ _8\"></span>hines en pensioen<span class=\"_ _8\"></span>uitgaven.<span class=\"_ _8\"></span><span class=\"fs33 fc1 ls0 ws0\"> </span>.7.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac Kosten die opg<span class=\"_ _8\"></span>enomen zijn on<span class=\"_ _8\"></span>der de rubriek EB<span class=\"_ _8\"></span>ITDA aanpas<span class=\"_ _8\"></span>singen zijn di<span class=\"_ _8\"></span>e kosten die door het<span class=\"_ _8\"></span> management niet<span class=\"_ _8\"></span> beschouwd wor<span class=\"_ _8\"></span>den als verbond<span class=\"_ _8\"></span>en aan de gewone bedr<span class=\"_ _8\"></span>ijfsactivi<span class=\"_ _8\"></span>teiten van de Onderneming.<span class=\"_ _8\"></span> De Groep heeft dez<span class=\"_ _8\"></span>e classific<span class=\"_ _8\"></span>atie overgenome<span class=\"_ _8\"></span>n om een beter<span class=\"_ _8\"></span> inzicht te kri<span class=\"_ _8\"></span>jgen in haar t<span class=\"_ _8\"></span>erugkerende fina<span class=\"_ _8\"></span>nci\u00eble<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">prestaties.<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span></span>Deze EBITDA aan<span class=\"_ _8\"></span>passingen wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> gepresentee<span class=\"_ _8\"></span>rd in de gecon<span class=\"_ _8\"></span>solideerde res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten e<span class=\"_ _8\"></span>n kosten met bet<span class=\"_ _8\"></span>rekking tot wi<span class=\"_ _8\"></span>jzigingen in de <span class=\"_ _8\"></span>groepsstruct<span class=\"_ _8\"></span>uur; en</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Opbrengsten/<span class=\"_ _8\"></span>(Kosten) ger<span class=\"_ _8\"></span>elateerd aan b<span class=\"_ _8\"></span>ijzondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ngen en signi<span class=\"_ _8\"></span>ficante gesc<span class=\"_ _8\"></span>hillen</span>.<span class=\"_ _8\"></span> </span>7.24.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Opbrengsten en kosten gerelat<span class=\"_ _1\"></span>eerd aan  wij<span class=\"ls0 ws28\">zigingen in de gr<span class=\"_ _1\"></span>oepsstructuur<span class=\"ws0\"> </span></span></span>Herstructurering In 2021 <span class=\"ws4e\">heeft de k<span class=\"_ _8\"></span>ost<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>betrek<span class=\"_ _8\"></span>king op de herstr<span class=\"_ _8\"></span>uctureringsk<span class=\"_ _8\"></span>osten in het kader<span class=\"_ _8\"></span> van de herverdelin<span class=\"_ _8\"></span>g/<span class=\"ws38\">herall<span class=\"_ _8\"></span>ocatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span>van de pr<span class=\"_ _8\"></span>oductiecapac<span class=\"_ _8\"></span>iteit en de strat<span class=\"_ _8\"></span>egische herzie<span class=\"_ _8\"></span>ning van de geografi<span class=\"_ _8\"></span>sche voetafdruk va<span class=\"_ _8\"></span>n de Groep. Als zodani<span class=\"_ _8\"></span>g heeft de <span class=\"ws38\">Ondern<span class=\"_ _8\"></span>eming<span class=\"ls0 ws0\"> </span></span>besloten een<span class=\"ls0 ws0\"> </span>deel van de<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">pr<span class=\"_ _8\"></span>oductiecap<span class=\"_ _8\"></span>aciteit<span class=\"ls0 ws0\"> </span><span class=\"ws9f\">in te krimpen,<span class=\"ls0 ws0\"> </span>wat aan </span>de <span class=\"_ _2\"></span><span class=\"ws9f\">b<span class=\"_ _8\"></span>etrokken partij<span class=\"_ _8\"></span>en is meegedeeld<span class=\"ls0 ws0\"> </span>en heeft zij <span class=\"ls17 ws48\">daarbij kos<span class=\"_ _1\"></span>ten </span></span></span></span>opgelopen voo<span class=\"_ _8\"></span>r een bedrag van 26,<span class=\"_ _8\"></span>4<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljoen<span class=\"_ _8\"></span></span> \u20ac </span>in 2021, waa<span class=\"_ _8\"></span>rvan 23,8 miljo<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> \u20ac </span>is opg<span class=\"_ _8\"></span>enomen als herst<span class=\"_ _8\"></span>ructureri<span class=\"_ _8\"></span>ngsvoorzieni<span class=\"_ _8\"></span>ng in 2021. De kos<span class=\"_ _8\"></span>ten in verband m<span class=\"_ _8\"></span>et deze <span class=\"ws38\">herziening<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>bedroeg<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> </span></span>5,4<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span><span class=\"ws3e\">i<span class=\"_ _8\"></span>n 2022. <span class=\"ls0 ws0\"> </span></span>De Groep kondigd<span class=\"_ _8\"></span>e in het vier<span class=\"_ _8\"></span>de kwartaal va<span class=\"_ _8\"></span>n 2020 een grondi<span class=\"_ _8\"></span>ge herzienin<span class=\"_ _8\"></span>g aan van de overhe<span class=\"_ _8\"></span>adkostenst<span class=\"_ _8\"></span>ructuur van de Gr<span class=\"_ _8\"></span>oep. De in 2021 gem<span class=\"_ _8\"></span>aakte kosten b<span class=\"_ _8\"></span>edroegen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>7,5 miljoe<span class=\"_ _8\"></span>n \u20ac.<span class=\"ls0 ws0\"> </span>Het verschil m<span class=\"_ _8\"></span>et de cijfers opgen<span class=\"_ _8\"></span>omen in het jaar<span class=\"_ _8\"></span>report van 2021 is<span class=\"_ _8\"></span> te verklare<span class=\"_ _8\"></span>n door het deel gere<span class=\"_ _8\"></span>lateerd aan d<span class=\"_ _8\"></span>e \u2018<span class=\"ls0 ws39\">Emerging Markets\u2019.<span class=\"ws0\"> </span></span>7.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.<span class=\"ls0 ws0\"> </span>Geschillen en j<span class=\"_ _1\"></span>uridische claims<span class=\"ls0 ws0\"> </span>De Onderneming he<span class=\"_ _8\"></span>eft specifieke jur<span class=\"_ _8\"></span>idische k<span class=\"_ _8\"></span>osten opgelopen i<span class=\"_ _8\"></span>n het kader van bepaa<span class=\"_ _8\"></span>lde lopende of<span class=\"_ _8\"></span> potenti\u00eble gesch<span class=\"_ _8\"></span>illen waarva<span class=\"ls0 ws0\">n<span class=\"_ _8\"></span> <span class=\"_ _9\"></span></span>wordt verwacht dat<span class=\"_ _8\"></span> zij zullen resulter<span class=\"_ _8\"></span>en in een p<span class=\"ws38\">otent<span class=\"_ _8\"></span>ieel </span>voordeel voor de O<span class=\"_ _8\"></span>nderneming of i<span class=\"_ _8\"></span>n de vermijdi<span class=\"_ _8\"></span>ng van potenti\u00eb<span class=\"_ _8\"></span>le<span class=\"ls0 ws0\"> </span>toekom<span class=\"_ _8\"></span>stige uitgav<span class=\"_ _8\"></span>en.7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__173-1": {
   "value": "De afschrijvi<span class=\"_ _8\"></span>ngskosten wor<span class=\"_ _8\"></span>den als volgt<span class=\"_ _8\"></span> opgenomen in de t<span class=\"_ _8\"></span>oelichtinge<span class=\"_ _8\"></span>n van de geconsoli<span class=\"_ _8\"></span>deerde winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\">- </span>en verlies<span class=\"_ _8\"></span>rekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 0,1 0,0 Algemene beheerskosten 9,1 8,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 9,2 8,6 * De afschrijvingskosten voor 20<span class=\"_ _8\"></span>21 in bovenstaande tabel wijken af v<span class=\"_ _8\"></span>an de afschrijvingsk<span class=\"_ _8\"></span>osten in de <span class=\"ws0\">mutatie</span>tabel van 2021 als gevol<span class=\"_ _8\"></span>g van de <span class=\"ws0\">hercl<span class=\"_ _8\"></span>assificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d naar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 2,2 miljoen \u20ac Voor<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>De afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20acIn de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20ac7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__172": {
   "value": "Voor<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">onderz<span class=\"_ _8\"></span>oek en ontwikkel<span class=\"_ _8\"></span>ing heeft de gro<span class=\"_ _8\"></span>ep 11,8 miljoen<span class=\"_ _8\"></span> \u20ac opgenomen ond<span class=\"_ _8\"></span>er de hoofding \u201cA<span class=\"_ _8\"></span>lgemene beheer<span class=\"_ _8\"></span>skosten\u201d<span class=\"_ _8\"></span> in 2022 (2021:<span class=\"_ _8\"></span> 8,7 miljoen \u20ac).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__344-1": {
   "value": "Er waren geen im<span class=\"_ _8\"></span>materi\u00eble act<span class=\"_ _8\"></span>iva in pand gegev<span class=\"_ _8\"></span>en in het kader van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n.E<span class=\"ls1f ws3e\">r werden gee<span class=\"_ _8\"></span>n materi\u00eble vas<span class=\"_ _8\"></span>te activa in pan<span class=\"_ _8\"></span>d gegeven, behal<span class=\"_ _8\"></span>ve voor bepaal<span class=\"_ _8\"></span>de machine<span class=\"_ _8\"></span>s die in pand zi<span class=\"_ _8\"></span>jn gegeven in het<span class=\"_ _8\"></span> kader van lokale l<span class=\"_ _8\"></span>eningen.<span class=\"_ _8\"></span></span>In de loop van <span class=\"_ _8\"></span>het jaar zijn de <span class=\"_ _8\"></span>betalingsv<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>oor de vorderi<span class=\"_ _8\"></span>ngen noch versl<span class=\"_ _8\"></span>echterd noc<span class=\"_ _8\"></span>h heronderhande<span class=\"_ _8\"></span>ld die de algem<span class=\"_ _8\"></span>ene betali<span class=\"_ _8\"></span>ngstermijnen b<span class=\"_ _8\"></span>e\u00efnvloede<span class=\"ls0 ws9e\">n<span class=\"_ _8\"></span>. Het maximale kredietrisico </span>aan het einde v<span class=\"_ _8\"></span>an de rapporteri<span class=\"_ _8\"></span>ngsperiode i<span class=\"_ _8\"></span>s de boekwaar<span class=\"_ _8\"></span>de van elke regel va<span class=\"_ _8\"></span>n hierboven ver<span class=\"_ _8\"></span>melde vorderi<span class=\"_ _8\"></span>ngen. De Gr<span class=\"_ _8\"></span>oep houdt geen ond<span class=\"_ _8\"></span>erpand als zeker<span class=\"_ _8\"></span>heid.7.17.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"wsee\">Onderpand voor leningen </span> </span>De Groep is onderh<span class=\"_ _8\"></span>evig aan inf<span class=\"_ _8\"></span>ormatieconve<span class=\"_ _8\"></span>nanten op regel<span class=\"_ _8\"></span>matige tijdsti<span class=\"_ _8\"></span>ppen en bepaald<span class=\"_ _8\"></span>e financi\u00eble rat<span class=\"_ _8\"></span>io\u2019s worden o<span class=\"_ _8\"></span>pgevolgd.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"fcb ls1f wsd4\">O<span class=\"_ _8\"></span>p jaareinde<span class=\"ls0 ws0\"> </span>2022 en 2021<span class=\"ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ls1f ws38\">werd<span class=\"ls0 ws0\"> </span><span class=\"wsd4\">aan alle co<span class=\"ls0 ws0\">n</span>venanten vol<span class=\"_ _8\"></span>daan.<span class=\"ls0 ws0\"> </span></span></span></span></span></span>Er werden geen act<span class=\"_ _8\"></span>iva als onderpand g<span class=\"_ _8\"></span>egeven in het ka<span class=\"_ _8\"></span>der van de gesy<span class=\"_ _8\"></span>ndiceerde term<span class=\"_ _8\"></span>ijnleninge<span class=\"_ _8\"></span>n. Even<span class=\"_ _8\"></span>wel zijn bepaal<span class=\"_ _8\"></span>de dochterond<span class=\"_ _8\"></span>ernemingen b<span class=\"_ _8\"></span>orgstellers<span class=\"_ _8\"></span> voor deze lening<span class=\"_ _8\"></span>en. Voor lokale leningen worde<span class=\"_ _8\"></span>n bepaalde mac<span class=\"_ _8\"></span>hines in pand geg<span class=\"_ _8\"></span>even.7.17.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Overige informatie <span class=\"ls0 ws0\"> </span></span>Serenity Spa b<span class=\"_ _8\"></span>eschikt over kr<span class=\"_ _8\"></span>edietlijnen v<span class=\"_ _8\"></span>oor een totaa<span class=\"_ _8\"></span>l van 62,0 miljoen <span class=\"_ _8\"></span>\u20ac, waarvan 19,5 <span class=\"_ _8\"></span>miljoen \u20ac is ge<span class=\"_ _8\"></span>bruikt door mi<span class=\"_ _8\"></span>ddel van uitgi<span class=\"_ _8\"></span>fte van externe ba<span class=\"_ _8\"></span>nkgaranties:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">30,0 miljoen \u20ac <span class=\"_ _8\"></span>van UniCredit<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">25,0 miljoen \u20ac <span class=\"_ _8\"></span>van UBI</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">7,0 miljoen \u20ac v<span class=\"_ _8\"></span>an BNL</span> </span>Een <span class=\"ws3e\">kredietli<span class=\"_ _8\"></span>jn van 1,0 mil<span class=\"_ _8\"></span>joen AUD werd toe<span class=\"_ _8\"></span>gekend aan Ont<span class=\"_ _8\"></span>ex Manufacturin<span class=\"_ _8\"></span>g Pty Ltd door Comm<span class=\"_ _8\"></span>onwealth Bank<span class=\"_ _8\"></span> Australia, wa<span class=\"_ _8\"></span>arvan 0,4 milj<span class=\"_ _8\"></span>oen AUD werd gebr<span class=\"_ _8\"></span>uikt.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Voor Ontex BV is<span class=\"_ _8\"></span> er een door BNL uitg<span class=\"_ _8\"></span>egeven bank<span class=\"_ _8\"></span>garantie van 2,5 m<span class=\"_ _8\"></span>iljoen \u20ac ten voor<span class=\"_ _8\"></span>dele van het It<span class=\"_ _8\"></span>aliaanse dou<span class=\"_ _8\"></span>aneagentsch<span class=\"_ _8\"></span>ap per 31 december<span class=\"_ _8\"></span> 2022.7.30.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span>B<span class=\"_ _8\"></span>ankwaarborgen </span>Zoals aangeg<span class=\"_ _8\"></span>even in toeli<span class=\"_ _8\"></span>chting 7.17 \u201cRe<span class=\"_ _8\"></span>ntedragend<span class=\"_ _8\"></span>e leningen\u201d,<span class=\"_ _8\"></span> zijn geen act<span class=\"_ _8\"></span>iva in pand geg<span class=\"_ _8\"></span>even als zekerhe<span class=\"_ _8\"></span>id voor deze<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>leningen.<span class=\"_ _8\"></span> Het gehele bed<span class=\"_ _8\"></span>rag van de bankl<span class=\"_ _8\"></span>eningen van de G<span class=\"_ _8\"></span>roep en de toe te reken<span class=\"_ _8\"></span>en interestlast<span class=\"_ _8\"></span>en zijn gewa<span class=\"_ _8\"></span>arborgd door<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>collectiev<span class=\"_ _8\"></span>e onderpandov<span class=\"_ _8\"></span>ereenkomst<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t bankwaarborgen g<span class=\"_ _8\"></span>esteld ten bel<span class=\"_ _8\"></span>ope <span class=\"ws38\">van 19,<span class=\"_ _8\"></span>5<span class=\"ls0 ws0\"> </span>miljoen<span class=\"ls0 ws0\"> \u20ac </span>o<span class=\"_ _8\"></span>p </span>31 december<span class=\"_ _8\"></span> 2022 om deel te kunne<span class=\"_ _8\"></span>n nemen aan open<span class=\"_ _8\"></span>bare aanbeste<span class=\"_ _8\"></span>dingen<span class=\"ls0 ws0\"> </span><span class=\"ws38\">(2<span class=\"_ _8\"></span>021: 18,7<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljo<span class=\"_ _8\"></span>en</span> \u20ac). </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__349-1": {
   "value": "Gezien de ver<span class=\"_ _8\"></span>nieuwde strat<span class=\"_ _8\"></span>egie van de Gr<span class=\"_ _8\"></span>oep om haar acti<span class=\"_ _8\"></span>viteiten te <span class=\"_ _8\"></span>herori\u00ebntere<span class=\"_ _8\"></span>n op Europa <span class=\"_ _8\"></span>en Noord<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>Amerika, heef<span class=\"_ _8\"></span>t de<span class=\"ls0 ws0\"> </span>Groep de kasstroomg<span class=\"_ _8\"></span>enererende e<span class=\"_ _8\"></span>enheden herzie<span class=\"_ _8\"></span>n en de volgend<span class=\"_ _8\"></span>e kasstroomgen<span class=\"_ _8\"></span>ererende een<span class=\"_ _8\"></span>heden bepaald <span class=\"_ _8\"></span>met het oog op<span class=\"_ _8\"></span> de testen voor bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderi<span class=\"_ _8\"></span>ng op goodwill.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>Jaarlijkse tes<span class=\"_ _8\"></span>ten voor bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminder<span class=\"_ _8\"></span>ingen worde<span class=\"_ _8\"></span>n in de loop van het<span class=\"_ _8\"></span> vierde kwart<span class=\"_ _8\"></span>aal uitgev<span class=\"_ _8\"></span>oerd voor all<span class=\"_ _8\"></span>e KGE\u2019s.<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Deze analyses vergel<span class=\"_ _8\"></span>ijken de boek<span class=\"_ _8\"></span>waarde van elk<span class=\"_ _8\"></span>e KGE met de realiseerb<span class=\"_ _8\"></span>are waarde v<span class=\"_ _8\"></span>an de KGE\u2019s ber<span class=\"_ _8\"></span>ekend op basi<span class=\"_ _8\"></span>s van een<span class=\"ls0 ws0\"> </span>\u2018discount<span class=\"_ _8\"></span>ed cash flow\u2019<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>model. Indie<span class=\"_ _8\"></span>n de realis<span class=\"_ _8\"></span>eerbare waar<span class=\"_ _8\"></span>de lager is da<span class=\"_ _8\"></span>n de boekwaar<span class=\"_ _8\"></span>de van de KG<span class=\"_ _8\"></span>E, wordt er onmi<span class=\"_ _8\"></span>ddellijk een<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">bijzond<span class=\"_ _8\"></span>er waardeverm<span class=\"_ _8\"></span>inderingsver<span class=\"_ _8\"></span>lies opgenom<span class=\"_ _8\"></span>en in de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>Omwille van <span class=\"ls1f ws41\">de hu<span class=\"_ _8\"></span>idige econ<span class=\"_ _8\"></span>omische prest<span class=\"_ _8\"></span>aties van<span class=\"_ _8\"></span> de Groep en de v<span class=\"_ _8\"></span>ernieuwde str<span class=\"_ _8\"></span>ategie heeft<span class=\"_ _8\"></span> de Groep i<span class=\"_ _8\"></span>n de loop v<span class=\"_ _8\"></span>an 2022 vaker<span class=\"_ _8\"></span> een test op bi<span class=\"_ _8\"></span>jzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing uitgev<span class=\"_ _8\"></span>oerd. </span>Uit de test uitg<span class=\"_ _8\"></span>evoerd in het e<span class=\"_ _8\"></span>erste halfjaar<span class=\"_ _8\"></span> van 2022 is ge<span class=\"_ _8\"></span>bleken dat e<span class=\"_ _8\"></span>en bijzonder<span class=\"_ _8\"></span> waardevermi<span class=\"_ _8\"></span>nderingsverl<span class=\"_ _8\"></span>ies moest<span class=\"_ _8\"></span> worden opgenom<span class=\"_ _8\"></span>en op de KGE \"<span class=\"_ _8\"></span><span class=\"ws38\">Rusland<span class=\"_ _8\"></span><span class=\"ls20 ws39\">\".<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span></span></span>De testen uitgevoer<span class=\"_ _8\"></span>d <span class=\"ls17 ws20\">op </span>jaareinde too<span class=\"_ _8\"></span>nden aan dat ge<span class=\"_ _8\"></span>en bijkomend<span class=\"_ _8\"></span>e bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering diende er<span class=\"_ _8\"></span>kend te worden.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De beoordeling<span class=\"_ _8\"></span>en en schatting<span class=\"_ _8\"></span>en beschouwd <span class=\"_ _8\"></span>in het kader van de t<span class=\"_ _8\"></span>est op bijzond<span class=\"_ _8\"></span>ere waardever<span class=\"_ _8\"></span>minderingen w<span class=\"_ _8\"></span>orden beschr<span class=\"_ _8\"></span>even<span class=\"ls0 ws0\"> </span>in t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.4.<span class=\"ls0 ws0\"> </span>Goodwill was a<span class=\"_ _8\"></span>ls volgt aan de <span class=\"_ _8\"></span>KGE\u2019s toegewez<span class=\"_ _8\"></span>en op 31 december:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021 Europa 743,1 818,0 Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 205,1 Noord-<span class=\"ls47 ws138\">Amerika</span> 54,9 n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 16,7 Goodwill toegewezen aan KGE'<span class=\"_ _8\"></span>s 797,9 1.039,9 Zoals hierbove<span class=\"_ _8\"></span>n vermeld<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span><span class=\"ws38\">resulteer<span class=\"_ _8\"></span>de <span class=\"_ _9\"></span></span>de test van halfjaar 2<span class=\"_ _8\"></span>022 tot de opname van een bijz<span class=\"_ _8\"></span>onder waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverlies van 84,<span class=\"_ _8\"></span>1 miljoen \u20ac op de KGE \"Ruslan<span class=\"_ _8\"></span>d\", waar<span class=\"_ _8\"></span>in de herziene strategie en pr<span class=\"_ _8\"></span>ognoses tot uit<span class=\"_ _8\"></span>ing komen. Het<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsv<span class=\"_ _8\"></span>erlies van 84,1 m<span class=\"_ _8\"></span>iljoen \u20ac is volle<span class=\"_ _8\"></span>dig toegeweze<span class=\"_ _8\"></span>n aan de goodwil<span class=\"_ _8\"></span>l.<span class=\"ls0 ws0\"> </span>De realiseerb<span class=\"_ _8\"></span>are waarde van een kasst<span class=\"_ _8\"></span>roomgener<span class=\"_ _8\"></span>erende eenheid wor<span class=\"_ _8\"></span>dt bepaald op basi<span class=\"_ _8\"></span>s van berekeninge<span class=\"_ _8\"></span>n van de <span class=\"_ _3a\"> </span><span class=\"fs2 fcb ls1f ws155\">bedrijfs<span class=\"_ _8\"></span>waarde. Deze ber<span class=\"_ _8\"></span>ekeningen zijn ge<span class=\"_ _8\"></span>baseerd op </span>kasstroomvo<span class=\"_ _8\"></span>orspellin<span class=\"_ _8\"></span>gen v\u00f3\u00f3r belasti<span class=\"_ _8\"></span>ngen (opgem<span class=\"_ _8\"></span>aakt in \u20ac) <span class=\"fs2 fcb ls1f ws3f\">gebruikmakend van bas<span class=\"_ _8\"></span>isparamet<span class=\"_ _8\"></span>ers van het geco<span class=\"_ _8\"></span>nsolideerde f<span class=\"_ _8\"></span>inancieel bud<span class=\"_ _8\"></span>get dat goedgek<span class=\"_ _8\"></span>eurd werd door d<span class=\"_ _8\"></span>e Raad van Best<span class=\"_ _8\"></span>uur</span> van Ontex en <span class=\"_ _8\"></span>het strategisc<span class=\"_ _8\"></span>h plan van de<span class=\"_ _8\"></span> Groep tot 202<span class=\"_ _8\"></span>5. Kasstr<span class=\"_ _8\"></span>omen <span class=\"ws50\">in 2026<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">worde<span class=\"_ _8\"></span>n </span></span>b<span class=\"_ _8\"></span>epaald op bas<span class=\"_ _8\"></span>is van de gem<span class=\"_ _8\"></span>iddelde gro<span class=\"_ _8\"></span>ei in het st<span class=\"_ _8\"></span>rategisch pl<span class=\"_ _8\"></span>an tot 2025<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws50\">Kasstromen n<span class=\"_ _8\"></span>a de periode </span>van vier jaar w<span class=\"_ _8\"></span>orden ge\u00ebxtrap<span class=\"_ _8\"></span>oleerd met een<span class=\"_ _8\"></span> geschatte gr<span class=\"_ _8\"></span>oei van 2,0% vo<span class=\"_ _8\"></span>or zowel <span class=\"ls0 ws0\">\u201cEurop</span><span class=\"ws38\">a\u201d<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>als \u201cNoord<span class=\"ls0 ws0\">-Amerika\u201d. </span></span>De belangrijk<span class=\"_ _8\"></span>ste veronderst<span class=\"_ _8\"></span>ellingen voor<span class=\"_ _8\"></span> de berekenin<span class=\"_ _8\"></span>gen van de bedrijf<span class=\"_ _8\"></span>swaarde en die <span class=\"_ _8\"></span>gebruikt wor<span class=\"_ _8\"></span>den om de realis<span class=\"_ _8\"></span>eerbare<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>wa<span class=\"_ _8\"></span>arde te bepale<span class=\"_ _8\"></span>n omvatten de dis<span class=\"_ _8\"></span>conteringsv<span class=\"_ _8\"></span>oeten, verwac<span class=\"_ _8\"></span>hte wijziginge<span class=\"_ _8\"></span>n aan de verkoopprij<span class=\"_ _8\"></span>zen, productaa<span class=\"_ _8\"></span>nbod, directe<span class=\"ls0 ws0\"> </span>kosten, oper<span class=\"_ _8\"></span>ationele marges<span class=\"_ _8\"></span> en de terminale groe<span class=\"_ _8\"></span>ivoet<span class=\"ls17 ws20\">en</span>. Klimaatg<span class=\"_ _8\"></span>erelateer<span class=\"_ _8\"></span>de aangelegenhe<span class=\"_ _8\"></span>den werden in bescho<span class=\"_ _8\"></span>uwing genome<span class=\"_ _8\"></span>n, maar hadden g<span class=\"_ _8\"></span>een materi\u00eble i<span class=\"_ _8\"></span>mpact op de berek<span class=\"_ _8\"></span>eningen van de b<span class=\"_ _8\"></span>edrijfswaar<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\">,</span> <span class=\"fs2 fcb ls1f ws3e\">zoals aangeg<span class=\"_ _8\"></span>even in de niet<span class=\"ls0 ws0\">-</span>f<span class=\"_ _8\"></span>inanci\u00eble vers<span class=\"_ _8\"></span>laggevin<span class=\"_ _8\"></span>g.<span class=\"ls0 ws0\"> </span></span>De disconteri<span class=\"_ _8\"></span>ngsvoet is ee<span class=\"_ _8\"></span>n maatstaf geb<span class=\"_ _8\"></span>aseerd op de g<span class=\"_ _8\"></span>emiddeld g<span class=\"_ _8\"></span>ewogen kost van k<span class=\"_ _8\"></span>apitaal van de i<span class=\"_ _8\"></span>ndustrie en de ri<span class=\"_ _8\"></span>sico<span class=\"ls0 ws0\">-</span>vrije rent<span class=\"_ _8\"></span>evoeten gew<span class=\"_ _8\"></span>ogen naar de vers<span class=\"_ _8\"></span>chillende re<span class=\"_ _8\"></span>gio\u2019s waari<span class=\"_ _8\"></span>n de KGE\u2019s actief zijn.<span class=\"ws0\"> </span>Wijzigingen i<span class=\"_ _8\"></span>n verkoopm<span class=\"_ _8\"></span>ethodes en dir<span class=\"_ _8\"></span>ecte kosten zi<span class=\"_ _8\"></span>jn gebaseer<span class=\"_ _8\"></span>d op historis<span class=\"_ _8\"></span>che methodes e<span class=\"_ _8\"></span>n verwacht<span class=\"_ _8\"></span>ingen omtren<span class=\"_ _8\"></span>t toekomstige v<span class=\"_ _8\"></span>erandering<span class=\"_ _8\"></span>en in de markt<span class=\"_ _8\"></span>. De berekeni<span class=\"_ _8\"></span>ng maakt gebru<span class=\"_ _8\"></span>ik van kasstroom<span class=\"_ _8\"></span>voorspelling<span class=\"_ _8\"></span>en die gebaseer<span class=\"_ _8\"></span>d zijn op basis<span class=\"_ _8\"></span>parameters van h<span class=\"_ _8\"></span>et geconsolide<span class=\"_ _8\"></span>erde financi<span class=\"_ _8\"></span>eel budget dat go<span class=\"_ _8\"></span>edgekeurd w<span class=\"_ _8\"></span>erd door de Ra<span class=\"_ _8\"></span>ad van Bestuur,<span class=\"_ _8\"></span> het strategi<span class=\"_ _8\"></span>sch plan van de<span class=\"_ _8\"></span> Groep tot 2025,<span class=\"_ _8\"></span> en de disconter<span class=\"_ _8\"></span>ingsvoeten<span class=\"_ _8\"></span> (v\u00f3\u00f3r belastin<span class=\"_ _8\"></span>g) van elke KGE z<span class=\"_ _8\"></span>oals beschreven i<span class=\"_ _8\"></span>n toelichting 7.<span class=\"_ _8\"></span>4.4 \u201cBijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingen\u201d e<span class=\"_ _8\"></span>n die gebaseer<span class=\"_ _8\"></span>d zijn op de huid<span class=\"_ _8\"></span>ige marktinsch<span class=\"_ _8\"></span>attingen van de t<span class=\"_ _8\"></span>ijdswaarde v<span class=\"_ _8\"></span>an geld en van d<span class=\"_ _8\"></span>e risico\u2019s sp<span class=\"_ _8\"></span>ecifiek v<span class=\"_ _8\"></span>oor de Groep.<span class=\"ls0 ws0\"> </span>De opmaak van het<span class=\"_ _8\"></span> financieel<span class=\"_ _8\"></span> budget en het st<span class=\"_ _8\"></span>rategisch plan m<span class=\"_ _8\"></span>aken gebruik<span class=\"_ _8\"></span> van enkele veron<span class=\"_ _8\"></span>derstellin<span class=\"_ _8\"></span>gen, zoals:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Marktgroei,<span class=\"_ _8\"></span> de evolutie van he<span class=\"_ _8\"></span>t marktaande<span class=\"_ _8\"></span>el van de Groep, de c<span class=\"_ _8\"></span>ompetitiev<span class=\"_ _8\"></span>e omgeving en de inn<span class=\"_ _8\"></span>ovatie</span>-<span class=\"ls1f ws3e\">trends<span class=\"_ _8\"></span> in de</span> <span class=\"ls1f ws3e\">ver<span class=\"_ _8\"></span>schillen<span class=\"_ _8\"></span>de markten en str<span class=\"_ _8\"></span>ategische in<span class=\"_ _8\"></span>itiatieven<span class=\"_ _8\"></span></span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De mix van pro<span class=\"_ _8\"></span>ducten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte <span class=\"_ _8\"></span>evolutie van di<span class=\"_ _8\"></span>verse direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">De verwachte t<span class=\"_ _8\"></span>oekomstige inv<span class=\"_ _8\"></span>esteringsuitg<span class=\"_ _8\"></span>aven</span> </span>De veronderst<span class=\"_ _8\"></span>ellingen wer<span class=\"_ _8\"></span>den hoofdzake<span class=\"_ _8\"></span>lijk afgeleid va<span class=\"_ _8\"></span>n:<span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Beschikbare h<span class=\"_ _8\"></span>istorische d<span class=\"_ _8\"></span>ata</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ws39\">Extern marktonderzoek</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Interne verw<span class=\"_ _8\"></span>achtingen ro<span class=\"_ _8\"></span>nd de markt gebas<span class=\"_ _8\"></span>eerd op o.a. trendr<span class=\"_ _8\"></span>apporten<span class=\"_ _8\"></span></span> </span>De basisver<span class=\"_ _8\"></span>onderstellin<span class=\"_ _8\"></span>gen die gebruik<span class=\"_ _8\"></span>t worden, w<span class=\"_ _8\"></span>orden op jaar<span class=\"_ _8\"></span>basis gecont<span class=\"_ _8\"></span>roleerd en <span class=\"_ _8\"></span>aangepast do<span class=\"_ _8\"></span>or het manag<span class=\"_ _8\"></span>ement van de<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>Groep. G<span class=\"_ _8\"></span>ezien de aanzi<span class=\"_ _8\"></span>enlijke mar<span class=\"_ _8\"></span>ge van het r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e bedrag van de kasstr<span class=\"_ _8\"></span>oomgenerere<span class=\"_ _8\"></span>nde eenheden ten opzi<span class=\"_ _8\"></span>chte van<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>hun boekwaarde, en rekening ho<span class=\"_ _8\"></span>udende met de uit<span class=\"_ _8\"></span>gevoerde sensi<span class=\"_ _8\"></span>tiviteitsan<span class=\"_ _8\"></span>alyse, is het manage<span class=\"_ _8\"></span>ment ervan overtuig<span class=\"_ _8\"></span>d dat geen<span class=\"ls0 ws0\"> <span class=\"_ _0\"></span></span><span class=\"ws85\">enke<span class=\"_ _8\"></span>le redelijke wijzi<span class=\"_ _8\"></span>ging in de<span class=\"ls0 ws0\"> <span class=\"_ _0\"> </span></span>bas<span class=\"_ _8\"></span>isveronder<span class=\"_ _8\"></span>stellingen wa<span class=\"_ _8\"></span>arop het realise<span class=\"_ _8\"></span>erbare bedrag is ge<span class=\"_ _8\"></span>baseerd, aanle<span class=\"_ _8\"></span>iding zou geve<span class=\"_ _8\"></span>n tot<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>een boekwaarde die het r<span class=\"_ _8\"></span>ealiseerbare bedr<span class=\"_ _8\"></span>ag zou </span>overstijgen p<span class=\"_ _8\"></span>er 31 december <span class=\"_ _8\"></span>202<span class=\"ls0 ws0\">2.  </span>De Groep heeft een s<span class=\"_ _8\"></span>ensitivitei<span class=\"_ _8\"></span>tsanalyse uitge<span class=\"_ _8\"></span>voerd door de <span class=\"ls0 ws0\">risico-</span>a<span class=\"_ _8\"></span>angepaste k<span class=\"_ _8\"></span>asstroomvoors<span class=\"_ _8\"></span>pellingen te v<span class=\"_ _8\"></span>erminderen en de<span class=\"ls0 ws0\"> </span>disconteringsvoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen te ver<span class=\"_ _8\"></span>hogen, zoals besc<span class=\"_ _8\"></span>hreven in toelichtin<span class=\"_ _8\"></span>g 7.4.4 \u201cBijzo<span class=\"_ _8\"></span>ndere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ng<span class=\"ws38\">sverliez<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span></span>7.19.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Uitgestelde belastingen<span class=\"ls0 ws0\"> </span></span>Uitgestelde be<span class=\"_ _8\"></span>lastingvor<span class=\"_ _8\"></span>deringen en <span class=\"ls0 ws0\">-</span>verpl<span class=\"_ _8\"></span>ichtingen word<span class=\"_ _8\"></span>en gecompenseerd als<span class=\"_ _8\"></span> er een wettelijk af<span class=\"_ _8\"></span>dwingbaar r<span class=\"_ _8\"></span>echt tot verrekenin<span class=\"_ _8\"></span>g<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>bestaat en als de uitgest<span class=\"_ _8\"></span>elde belasting<span class=\"_ _8\"></span>en uitgaan va<span class=\"_ _8\"></span>n eenzelfde f<span class=\"_ _8\"></span>iscale autorit<span class=\"_ _8\"></span>eit. De uitges<span class=\"_ _8\"></span>telde belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen en <span class=\"ls0 ws0\">-</span>verplic<span class=\"_ _8\"></span>htingen zijn t<span class=\"_ _8\"></span>oe te rekenen aa<span class=\"_ _8\"></span>n de volgende post<span class=\"_ _8\"></span>en:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Uitgestelde belasting-Uitgestelde belasting- Uitgestelde belasting-Uitgestelde belasting- in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vordering verplichting vordering verplichting Immateri\u00eble activa  1,1  -  -  (0,9)  Materi\u00eble vaste activa -  (45,4) -  (40,7)  Leaseovereenkomsten 19,5  (14,9) 22,7  (19,8) Voorraden  2,8  -  1,7  -  Financi\u00eble instrumenten <span class=\"_ _8\"></span> 0,0  -  35,8  (36,6) Personeelsbeloningen 3,1  -  5,8  -  Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  3,9  -  8,9  -  Overige  -  (0,1) 2,5  -  Fiscale<span class=\"ls0 ws0\"> verliezen  </span>126,0  -  162,6  -  Belastingkrediet  15,9  -  9,4  -  Uitgestelde belastingvorderinge<span class=\"_ _8\"></span>n &amp; -<span class=\"ls32 wse3\">verplichtin<span class=\"_ _8\"></span>gen </span>- <span class=\"ls32 wse3\">Bruto</span> 172,4  (60,3)  249,3  (98,0) Niet-<span class=\"ws143\">opgenomen netto uitgestelde belastingvorderingen<span class=\"_ _8\"></span></span>  (121,2) -  (154,1)  -  Compensatie (39,0) 39,0  (75,5)  75,5  Uitgestelde<span class=\"ls0 ws0\"> bela<span class=\"_ _8\"></span>stingvorderingen &amp; -verplic<span class=\"_ _8\"></span>htingen - Netto  </span>12,1  (21,3) 19,7  (22,5) Uitgestelde b<span class=\"_ _8\"></span>elastingvor<span class=\"_ _8\"></span>deringen worde<span class=\"_ _8\"></span>n opgenomen vo<span class=\"_ _8\"></span>or tijdelijke v<span class=\"_ _8\"></span>erschillen, over<span class=\"_ _8\"></span>gedragen f<span class=\"_ _8\"></span>iscale aftr<span class=\"_ _8\"></span>ekken en overgedrag<span class=\"_ _8\"></span>en<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>fiscale ver<span class=\"_ _8\"></span>liezen voor z<span class=\"_ _8\"></span>over de realisat<span class=\"_ _8\"></span>ie van de betrokk<span class=\"_ _8\"></span>en belastingvor<span class=\"_ _8\"></span>dering via t<span class=\"_ _8\"></span>oekomstige be<span class=\"_ _8\"></span>lastbare wins<span class=\"_ _8\"></span>ten waarschijn<span class=\"_ _8\"></span>lijk is.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>De overgedrag<span class=\"_ _8\"></span>en fiscale verli<span class=\"_ _8\"></span>ezen hebben voorn<span class=\"_ _8\"></span>amelijk betr<span class=\"_ _8\"></span>ekking op Frankrijk<span class=\"_ _8\"></span>, Belgi\u00eb<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>en Spanje.<span class=\"_ _8\"></span> In Belgi\u00eb en Frankr<span class=\"_ _8\"></span>ijk<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>wer<span class=\"_ _8\"></span>den uitgeste<span class=\"_ _8\"></span>lde belastingv<span class=\"_ _8\"></span>orderin<span class=\"_ _8\"></span>gen opgenomen voor de<span class=\"_ _8\"></span> overgedrage<span class=\"_ _8\"></span>n fiscale verli<span class=\"_ _8\"></span>ezen ten belop<span class=\"_ _8\"></span>e van de in de nabije<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toekomst<span class=\"_ _8\"></span> verwachte bel<span class=\"_ _8\"></span>astbare winst<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>Van de uitgest<span class=\"_ _8\"></span>elde belastin<span class=\"_ _8\"></span>gvordering<span class=\"_ _8\"></span>en met betrekki<span class=\"_ _8\"></span>ng tot overgedr<span class=\"_ _8\"></span>agen verliez<span class=\"_ _8\"></span>en werd ten bel<span class=\"_ _8\"></span>ope van <span class=\"ws38\">121,2<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>miljoen <span class=\"_ _8\"></span>\u20ac (2021: 154,1 m<span class=\"_ _8\"></span>iljoen \u20ac)<span class=\"fs33 fc11 ls0 ws0\"> </span><span class=\"ws38\">ni<span class=\"_ _8\"></span>et<span class=\"ls0 ws0\"> </span></span>opgenomen i<span class=\"_ _8\"></span>n de balans. Fis<span class=\"_ _8\"></span>cale verliezen ku<span class=\"_ _8\"></span>nnen in principe o<span class=\"_ _8\"></span>nbeperkt word<span class=\"_ _8\"></span>en gecompens<span class=\"_ _8\"></span>eerd.<span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t geen uitgestel<span class=\"_ _8\"></span>de belastinge<span class=\"_ _8\"></span>n opgenomen di<span class=\"_ _8\"></span>e verband houden m<span class=\"_ _8\"></span>et investerin<span class=\"_ _8\"></span>gen in dochteron<span class=\"_ _8\"></span>derneminge<span class=\"_ _8\"></span>n. Er is momentee<span class=\"_ _8\"></span>l geen bel<span class=\"_ _8\"></span>eid of gedet<span class=\"_ _8\"></span>ailleerd pla<span class=\"_ _8\"></span>n met betrekkin<span class=\"_ _8\"></span>g tot de betaling <span class=\"_ _8\"></span>van dividenden<span class=\"_ _8\"></span> binnen de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__59-1": {
   "value": "7.10.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">MATER<span class=\"_ _8\"></span>I\u00cbLE</span> <span class=\"ls1b\">VASTE ACTIVA</span> </span>Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 Dece<span class=\"_ _8\"></span>mber 2022 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>121,4  396,9  1,0  0,6  53,6  573,4  Hyperinflatie netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode<span class=\"_ _8\"></span> 0,0  6,4  0,0  0,0  0,0  6,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 121,4  403,3  1,0  0,6  53,6  579,9  Aanschaffingen 4,9  33,6  0,3  0,1  7,0  45,9  Transferten 2,0  21,6  0,1  0,0   (23,2) 0,6  Vervreemdingen  (0,3)  (0,7) 0,0  0,0   (0,1)  (1,1) Afschrijvingskosten  (4,4)  (35,2)  (0,3)  (0,2) 0,0   (40,0) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n 0,0   (4,1)  (0,0) 0,0   (0,2)  (4,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,4) 0,0  0,0  0,0   (0,4) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,8  7,2  0,0  0,0  0,9  9,0  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (46,7)  (124,9)  (0,3)  (0,2) 2,5   (169,5) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 77,8  300,4  0,9  0,4  40,6  420,1  Op 31 December 2022 Kost 124,1  587,5  3,3  3,3  40,6  758,8  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 46,3)  ( 287,1)  <span class=\"ls32 wse3\">( </span>2,3)  ( 2,9) 0,0   ( 338,7) Boekwaarde 77,8  300,4  0,9  0,4  40,6  420,1  Installaties, Activa in aanbouw Terreinen en Meubilair en Overige materi\u00eble machines en en Totaal<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>rollend materieel<span class=\"ws0\"> </span>vaste activa in miljoen \u20ac<span class=\"ls0 ws0\"> </span>materieel vooruitbetali<span class=\"_ _8\"></span>ngen<span class=\"ls0 ws0\"> </span>Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>123,1  407,3  1,3  1,0  83,2  615,9  Aanschaffingen 0,9  18,1  0,0  0,0  25,3  44,2  Transferten 1,0  54,1  0,0  0,1   (55,6)  (0,3) Vervreemdingen  (1,2)  (0,3) 0,0   (0,1)  (0,1)  (1,7) Afschrijvingskosten  (5,7)  (46,0)  (0,4)  (0,5) 0,0   (52,5) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (1,7)  (39,5)  (0,0) 0,0   (0,2)  (41,4) Ontvangen kapitaalsubsidi<span class=\"_ _8\"></span>es 0,0   (0,2) 0,0  0,0  0,0   (0,2) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,3  3,2   (0,0) 0,0  1,0  6,5  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop 2,7  0,2   (0,0) 0,0  0,0  2,9  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 121,4  396,9  1,0  0,6  53,6  573,4  Op 31 december 2021<span class=\"_ _8\"></span> Kost 171,7  743,6  3,5  3,9  53,6  976,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  ( 50,3)  ( 346,7)  ( 2,5)  ( 3,4) 0,0   ( 402,9) Boekwaarde 121,4  396,9  1,0  0,6  53,6  573,47.11.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">LEASEOVER<span class=\"_ _8\"></span>EENKOMSTEN</span> </span>Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2022<span class=\"_ _8\"></span> Boekwaarde a<span class=\"_ _8\"></span>an het begin v<span class=\"_ _8\"></span>an de peri<span class=\"_ _8\"></span>ode<span class=\"ls0 ws0\"> </span>87,4  4,0  10,5  102,0  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van <span class=\"ls50 ws157\">de</span> periode  0,7  0,0  0,0  0,7  Netto boekwaarde aan <span class=\"ls32 wse3\">het</span> <span class=\"_ _8\"></span><span class=\"ls32 wse3\">begin</span> van <span class=\"ls32 wse3\">de</span> <span class=\"ls32 wse3\">per<span class=\"_ _8\"></span>iode</span>  88,1  4,0  10,5  102,7  Aanschaffingen  40,3  0,6  3,3  44,2  Transferten  ( 0,0)   ( 0,7)  0,0   ( 0,7)  Vervreemdingen  ( 0,5) 0,0   ( 0,0)  ( 0,6)  Afschrijvingskosten  ( 15,8)  ( 1,3)  ( 4,1)  ( 21,2)  Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  ( 3,2) 0,0  0,0   ( 3,2) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   ( 2,0)  ( 0,1)  ( 0,5)  ( 2,5) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>2,6   ( 0,0)  0,1  2,7  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  ( 9,5)  ( 0,1)  ( 1,7)  ( 11,3) Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 100,1  2,5  7,5  110,1  Op<span class=\"ls0 ws0\"> 31 December 2022 <span class=\"_ _8\"></span> </span>Kost 156,8  6,7  16,5  180,0  Gecumuleerde afschrij<span class=\"_ _8\"></span>vingen en bijzondere waardevermi<span class=\"_ _8\"></span>nderingen   ( 56,8)   ( 4,2)   ( 9,0)  ( 69,9) Boekwaarde 100,1  2,5  7,5  110,1  Terreinen en Installaties, machines Meubilair en rollend Totaal<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>gebouwen<span class=\"ls0 ws0\"> </span>en materieel materieel Periode eindigend op 31 December 2021<span class=\"_ _8\"></span> Boekwaarde aan het begin van de<span class=\"_ _8\"></span> periode 108,8  6,2  11,8  126,8  Aanschaffingen  2,5  0,2  4,5  7,2  Afschrijvingskosten   (16,3)   (2,3)   (5,8)  (24,4) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (5,0) 0,0  0,0   (5,0) Wijzigingen aan lease verplic<span class=\"_ _8\"></span>htingen   (3,5)  (0,1)  0,3   (3,3) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\"> </span>0,9  0,0   (0,3) 0,7  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 87,4  4,0  10,5  102,0  Op 31 December 2021 Kost  138,6  11,4  25,5  175,5  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (51,1)  (7,4)  (14,9)  (73,4) Boekwaarde 87,4  4,0  10,5  102,07.24.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">EBITDA AANPA<span class=\"_ _8\"></span>SSINGEN</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Herstructurering (10,8) (33,0) Aan overname en verkoop gerelateerde kos<span class=\"_ _8\"></span>ten (0,3) (1,1) Herfinanciering -  (0,1) Opbrengste<span class=\"_ _8\"></span>n en kosten gerel<span class=\"_ _8\"></span>ateerd aan <span class=\"_ _8\"></span>wijzigingen i<span class=\"_ _8\"></span>n groepsst<span class=\"_ _8\"></span>ructuur<span class=\"ls0 ws0\"> </span>(11,2) (34,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n op activa  (91,0) (23,5) Geschillen en juridische c<span class=\"_ _8\"></span>laims (0,2) (3,2) Overige (0,6) 1,2  Opbrengsten en kosten gerelateer<span class=\"_ _8\"></span>d aan bijzondere waardeverminderingen<span class=\"_ _8\"></span> en significante geschillen<span class=\"_ _8\"></span> (91,8) (25,5) Totaal EBITDA aanpassingen<span class=\"_ _8\"></span> (103,0) (59,7) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>25,1 <span class=\"ls33 wse4\">miljoen</span> \u20ac7.9.<span class=\"ls0 ws0\"> <span class=\"_ _2d\"> </span><span class=\"ls1b\">GOODWILL EN IMMAT<span class=\"_ _8\"></span>ERI\u00cbLE ACTIVA</span> </span>Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>22 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Hyperinflatie netto boekwaarde aa<span class=\"_ _8\"></span>n het begin van de periode<span class=\"_ _8\"></span> 9,5  0,0  0,0  0,0  0,0  9,5  Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.049,4  15,4  1,7  19,2  9,5  1.095,2  Aanschaffingen 0,0  0,0  0,2  6,7  4,5  11,3  Transferten 0,0  0,0  3,7  0,9   (4,5) 0,1  Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (170,6)  (15,4) 0,0  0,0  0,2   (185,8) Afschrijvingskosten 0,0  0,0   (1,3)  (7,9) 0,0   (9,2) Bijzondere waardeverminderinge<span class=\"_ _8\"></span>n  (84,1) 0,0   (0,2) 0,0  0,0   (84,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>3,2   (0,0) 0,0   (0,0) 0,0  3,2  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 797,9   (0,0) 4,1  18,9  9,6  830,6  Op 31 december 2022<span class=\"_ _8\"></span> Kost 862,6  0,0  9,4  67,5  23,7  963,4  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (64,7)  (0,0)  (5,3)  (48,6)  (14,1)  (132,7) Boekwaarde 797,9   (0,0) 4,1  18,9  9,6  830,6  Overige Geactiveerde Implementati<span class=\"_ _8\"></span>ekosten Goodwill<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _6d\"> </span>Merken </span>Immateri\u00eble Totaal<span class=\"ls0 ws0\"> </span>Ontwikkelingskosten IT in miljoen \u20ac<span class=\"ls0 ws0\"> </span>vaste activa Boekjaar eindigend op 31 december 20<span class=\"_ _8\"></span>21 Netto boekwaarde aan het begi<span class=\"_ _8\"></span>n van de periode 1.106,7  23,2  3,7  20,8  5,8  1.160,2  Aanschaffingen 0,0  0,0  0,1  7,0  5,2  12,3  Transferten 0,0  0,0  1,1  0,1   (0,9) 0,3  Buitengebruikstellingen 0,0  0,0   (0,1)  (0,0) 0,0   (0,1) Afschrijvingskosten 0,0   (1,6)  (1,0)  (8,2)  (0,0)  (10,8) Impairment  (66,1)  (7,1)  (2,1)  (0,5)  (0,5)  (76,3) Wisselkoersen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span> (0,7) 0,8  0,0   (0,0) 0,0  0,1  Boekwaarde aan het einde van <span class=\"_ _8\"></span>de periode 1.039,9  15,4  1,7  19,2  9,5  1.085,7  Op 31 <span class=\"ls0 ws0\">decembe<span class=\"_ _8\"></span>r 2021 </span>Kost 1.106,8  31,2  5,5  62,2  23,7  1.229,3  Gecumuleerde afschrijvingen en b<span class=\"_ _8\"></span>ijzondere waardeverminderingen<span class=\"_ _8\"></span>  (66,9)  (15,8)  (3,8)  (43,0)  (14,1)  (143,6) Boekwaarde 1.039,9  15,4  1,7  19,2  9,5  1.085,77.24.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Opbrengsten en kosten gerelateerd aan bijzondere waardeve<span class=\"_ _1\"></span>rminderingen en significante geschill<span class=\"_ _1\"></span>en<span class=\"ws0\"> </span></span></span>Bijzondere waardever<span class=\"_ _1\"></span>mindering van activa<span class=\"ls0 ws0\"> </span>In 2022 omvatten de bijz<span class=\"_ _8\"></span>ondere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliez<span class=\"_ _8\"></span>en voornameli<span class=\"_ _8\"></span>jk de bijzondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing van goodwill ger<span class=\"_ _8\"></span>elateerd aan de Russ<span class=\"_ _8\"></span>ische activite<span class=\"_ _8\"></span>iten (84,1 miljoen \u20ac)<span class=\"_ _8\"></span> en ook enkele bijzo<span class=\"_ _8\"></span>ndere waardev<span class=\"_ _8\"></span>erminderin<span class=\"_ _8\"></span>gsverliezen o<span class=\"_ _8\"></span>p niet<span class=\"ls0 ws0\">-</span>g<span class=\"_ _8\"></span>ebruikte machi<span class=\"_ _8\"></span>nes.<span class=\"ls0 ws0\">  </span>In 2021 omvatt<span class=\"_ _8\"></span>en de bijzonde<span class=\"_ _8\"></span>re waardeverm<span class=\"_ _8\"></span>inderingsverl<span class=\"_ _8\"></span>iezen voornam<span class=\"_ _8\"></span>elijk de bijzon<span class=\"_ _8\"></span>dere waardev<span class=\"_ _8\"></span>ermi<span class=\"_ _8\"></span>nderingsverli<span class=\"_ _8\"></span>ezen op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>actieve mach<span class=\"_ _8\"></span>ines.7.1.9.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span> van niet<span class=\"ls0 ws0\">-</span><span class=\"ws35\">financi\u00eble activa, an<span class=\"_ _1\"></span>dere dan goodwill<span class=\"_ _1\"></span> <span class=\"ls0 ws0\"> </span></span></span>Immateri\u00ebl<span class=\"_ _8\"></span>e activa met een onbepa<span class=\"_ _8\"></span>alde gebruiksd<span class=\"_ _8\"></span>uur en immateri\u00ebl<span class=\"_ _8\"></span>e activa die nog nie<span class=\"_ _8\"></span>t beschikbaar zi<span class=\"_ _8\"></span>jn voor gebruik,<span class=\"_ _8\"></span> worden n<span class=\"ws38\">iet <span class=\"_ _11\"> </span></span>afgeschreven,<span class=\"_ _8\"></span> maar worden jaarlijks aa<span class=\"_ _8\"></span>n een test op<span class=\"_ _8\"></span> bijzondere w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>ering onderwor<span class=\"_ _8\"></span>pen<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Andere activa <span class=\"_ _8\"></span>die wel worden<span class=\"_ _8\"></span> afgeschreven,<span class=\"_ _8\"></span> worden onder<span class=\"_ _8\"></span>worpen aan e<span class=\"_ _8\"></span>en test op bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ing wanneer ge<span class=\"_ _8\"></span>beurtenisse<span class=\"_ _8\"></span>n of gewijzi<span class=\"_ _8\"></span>gde omstandi<span class=\"_ _8\"></span>gheden erop w<span class=\"_ _8\"></span>ijzen dat d<span class=\"_ _8\"></span>e boekwaarde m<span class=\"_ _8\"></span>ogelijk niet rea<span class=\"_ _8\"></span>liseerbaar is<span class=\"_ _8\"></span>. Een bijzonder w<span class=\"_ _8\"></span>aardevermi<span class=\"_ _8\"></span>nderingsv<span class=\"_ _8\"></span>erlies wordt opge<span class=\"_ _8\"></span>nomen voor het<span class=\"_ _8\"></span> bedrag waarmee d<span class=\"_ _8\"></span>e boekwaar<span class=\"_ _8\"></span>de van het actief de r<span class=\"_ _8\"></span>ealiseerbar<span class=\"_ _8\"></span>e waarde overschrijdt<span class=\"_ _8\"></span>. De realiseer<span class=\"_ _8\"></span>bare waard<span class=\"_ _8\"></span>e is de hoogste waar<span class=\"_ _8\"></span>de van de re\u00eb<span class=\"_ _8\"></span>le waarde van e<span class=\"_ _8\"></span>en actief, ver<span class=\"_ _8\"></span>minderd met de ver<span class=\"_ _8\"></span>koopkosten,<span class=\"_ _8\"></span> en de bedrijfswa<span class=\"_ _8\"></span>arde<span class=\"ls21 ws3b\">. <span class=\"ls0 ws0\"> </span></span>Wanneer een b<span class=\"_ _8\"></span>ijzonder waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlies t<span class=\"_ _8\"></span>eruggenom<span class=\"_ _8\"></span>en wordt, wordt<span class=\"_ _8\"></span> de boekwaarde v<span class=\"_ _8\"></span>an het actief<span class=\"_ _8\"></span> (of een kasstr<span class=\"_ _8\"></span>oomgenereren<span class=\"_ _8\"></span>de eenheid) ver<span class=\"_ _8\"></span>hoogd tot de herz<span class=\"_ _8\"></span>ien<span class=\"_ _8\"></span>e schatting v<span class=\"_ _8\"></span>an het realiseer<span class=\"_ _8\"></span>bare bedrag, m<span class=\"_ _8\"></span>aar zodanig dat<span class=\"_ _8\"></span> de verhoogd<span class=\"_ _8\"></span>e boekwaarde <span class=\"_ _8\"></span>de boekwaar<span class=\"_ _8\"></span>de die bepaald z<span class=\"_ _8\"></span>ou zijn als er <span class=\"_ _8\"></span>in voorgaan<span class=\"_ _8\"></span>de jaren geen bi<span class=\"_ _8\"></span>jzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es zou zijn<span class=\"_ _8\"></span> opgenomen voor<span class=\"_ _8\"></span> het actief (of<span class=\"_ _8\"></span> kasstroomgen<span class=\"_ _8\"></span>ererende eenhe<span class=\"_ _8\"></span>id),<span class=\"ls0 ws0\"> <span class=\"_ _33\"> </span></span>nie<span class=\"_ _8\"></span>t overschrijdt<span class=\"_ _8\"></span>. Een terugnem<span class=\"_ _8\"></span>ing van een bijzonder<span class=\"_ _8\"></span>e waardevermi<span class=\"_ _8\"></span>ndering wor<span class=\"_ _8\"></span>dt onmiddellijk<span class=\"_ _8\"></span> opgenomen in de resultatenr<span class=\"_ _8\"></span>ekening<span class=\"ls0 ws0\">. </span>Reserve<span class=\"ls0 ws0\">-</span><span class=\"ws41\">onder<span class=\"_ _8\"></span>delen worden <span class=\"_ _8\"></span>door de Groep opgen<span class=\"_ _8\"></span>omen als vaste act<span class=\"_ _8\"></span>iva indien ze naar verwac<span class=\"_ _8\"></span>hting zullen g<span class=\"_ _8\"></span>ebruikt worden in m<span class=\"_ _8\"></span>eer dan \u00e9\u00e9n periode en als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>ze specif<span class=\"_ _8\"></span>iek zijn voor \u00e9\u00e9n enk<span class=\"_ _8\"></span>ele </span>machine. Als ze naar v<span class=\"_ _8\"></span>erwachting niet<span class=\"_ _8\"></span> worden gebruikt i<span class=\"_ _8\"></span>n meer dan \u00e9\u00e9n periode, of<span class=\"_ _8\"></span> als ze voor meerder<span class=\"_ _8\"></span>e machines kunnen wor<span class=\"_ _8\"></span>den gebruikt<span class=\"_ _8\"></span>, worden ze opgeno<span class=\"_ _8\"></span>men als voorraden.<span class=\"_ _8\"></span> Voor de reserve-<span class=\"ls1f ws85\">onderdelen die gec<span class=\"_ _8\"></span>lassific<span class=\"_ _8\"></span>eerd zijn als voorra<span class=\"_ _8\"></span>den, maakt de G<span class=\"_ _8\"></span>roep gebruik van bijzon<span class=\"_ _8\"></span>dere waardeverm<span class=\"_ _8\"></span>inderingsre<span class=\"_ _8\"></span>gels op basis v<span class=\"_ _8\"></span>an het economische g<span class=\"_ _8\"></span>ebruik van deze r<span class=\"_ _8\"></span>ese</span>rve-onderdelen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"fcd ls0 ws0\"> </span></span>7.4.4.<span class=\"ls0 ws0\"> <span class=\"_ _37\"> </span></span><span class=\"ws147\">Bijzondere waardevermindering<span class=\"_ _1\"></span>sverliezen<span class=\"ls0 ws0\"> </span></span>De Groep test<span class=\"_ _8\"></span> jaarlijks of de<span class=\"_ _8\"></span> goodwill een <span class=\"_ _8\"></span>bijzonder waar<span class=\"_ _8\"></span>devermind<span class=\"_ _8\"></span>eringsverlies<span class=\"_ _8\"></span> heeft onderga<span class=\"_ _8\"></span>an in overee<span class=\"_ _8\"></span>nstemming met d<span class=\"_ _8\"></span>e grondslag<span class=\"_ _8\"></span>en voor financ<span class=\"_ _8\"></span>i\u00eble versla<span class=\"_ _8\"></span>ggeving opge<span class=\"_ _8\"></span>nomen in toelichting 7.<span class=\"_ _8\"></span>1.4 \u201cGoodwill\u201d<span class=\"_ _8\"></span>. Deze test op bijz<span class=\"_ _8\"></span>ondere waard<span class=\"_ _8\"></span>everminderi<span class=\"_ _8\"></span>ngsverliez<span class=\"_ _8\"></span>en van goodwill h<span class=\"_ _8\"></span>eeft een bijzond<span class=\"_ _8\"></span>er waardever<span class=\"_ _8\"></span>minder<span class=\"_ _8\"></span>ingsverlies o<span class=\"_ _8\"></span>p de<span class=\"ls0 ws0\"> kasstroomgene</span>rerende een<span class=\"_ _8\"></span>heid (KGE) \u201cRusland\u201d tot<span class=\"_ _8\"></span> gevolg gehad i<span class=\"_ _8\"></span>n 2022.<span class=\"ls0 ws0\"> </span>De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>dering van de <span class=\"_ _8\"></span>KGE \"Rusland\"<span class=\"_ _8\"></span> werd volledig toeg<span class=\"_ _8\"></span>ewezen aan de go<span class=\"_ _8\"></span>odwill (84,1 m<span class=\"_ _8\"></span>iljoen \u20ac).<span class=\"_ _8\"></span> Voor meer in<span class=\"ws38\">form<span class=\"_ _8\"></span>atie</span>, zie t<span class=\"_ _8\"></span>oelichti<span class=\"_ _8\"></span>ng 7.9.<span class=\"ls0 ws0\"> </span>De Groep onders<span class=\"_ _8\"></span>cheidt de volge<span class=\"_ _8\"></span>nde kasstro<span class=\"_ _8\"></span>omgenereren<span class=\"_ _8\"></span>de eenheden:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Europa</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Rusland</span> </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws38\">Noord</span>-Amerika </span>\u2022<span class=\"ff3a\"> <span class=\"_ _38\"> </span><span class=\"ls1f ws3e\">Als onderdeel <span class=\"_ _8\"></span>van activa die t<span class=\"_ _8\"></span>e koop worden<span class=\"_ _8\"></span> gehouden (Mi<span class=\"_ _8\"></span>dden</span>-<span class=\"ws39\">Amerika, MEAA en Zuid</span>-Amerika)<span class=\"ls21 ws3b\">. <span class=\"ls1f ws3e\">Voor meer inf<span class=\"_ _8\"></span>ormatie, zie t<span class=\"_ _8\"></span>oelichting 7.<span class=\"_ _8\"></span>4.9 en 7.8.</span></span> </span>De realiseerbar<span class=\"_ _8\"></span>e waarden van k<span class=\"_ _8\"></span>asstroomgen<span class=\"_ _8\"></span>ererende eenh<span class=\"_ _8\"></span>eden worden bepa<span class=\"_ _8\"></span>ald op basis<span class=\"_ _8\"></span> van berekeningen v<span class=\"_ _8\"></span>an de bedrijfswa<span class=\"_ _8\"></span>arde. Deze ber<span class=\"_ _8\"></span>ekeningen v<span class=\"_ _8\"></span>ereisen het gebru<span class=\"_ _8\"></span>ik van inschatt<span class=\"_ _8\"></span>ingen en veronderste<span class=\"_ _8\"></span>llingen, met<span class=\"_ _8\"></span> inbegrip van macro<span class=\"ls0 ws0\">-</span>eco<span class=\"_ _8\"></span>nomische oms<span class=\"_ _8\"></span>tandigheden,<span class=\"_ _8\"></span> de vraag en concurrent<span class=\"_ _8\"></span>ie op de markten waarop we act<span class=\"_ _8\"></span>ief <span class=\"_ _8\"></span>zijn, het productaan<span class=\"_ _8\"></span>bod, de productm<span class=\"_ _8\"></span>ix en prijszetti<span class=\"_ _8\"></span>ng, de beschikbaar<span class=\"_ _8\"></span>heid en de kostpr<span class=\"_ _8\"></span>ijs van gronds<span class=\"_ _8\"></span>toffen, direct<span class=\"_ _8\"></span>e en indirecte k<span class=\"_ _8\"></span>osten, de oper<span class=\"_ _8\"></span>ationele marg<span class=\"_ _8\"></span>es, groeivoete<span class=\"_ _8\"></span>n, invest<span class=\"_ _8\"></span>eringsuit<span class=\"_ _8\"></span>gaven en werk<span class=\"_ _8\"></span>kapitaal<span class=\"ls0 ws0\">,</span>.<span class=\"_ _8\"></span>.. zoals weerhou<span class=\"_ _8\"></span>den in de financ<span class=\"_ _8\"></span>i\u00eble budget<span class=\"ws42\">ten en d<span class=\"_ _8\"></span>e strategisc<span class=\"_ _8\"></span>he plannen va<span class=\"_ _8\"></span>n Ontex, alsook<span class=\"_ _8\"></span> de disconteri<span class=\"_ _8\"></span>ngsvoeten. D<span class=\"_ _8\"></span>e Groep nam k<span class=\"_ _8\"></span>limaatgerel<span class=\"_ _8\"></span>ateerde zak<span class=\"_ _8\"></span>en in overwegin<span class=\"_ _8\"></span>g, maar dez<span class=\"_ _8\"></span>e hadden geen m<span class=\"_ _8\"></span>ateri\u00eble impac<span class=\"_ _8\"></span>t op de </span>test op bijzonder<span class=\"_ _8\"></span>e waardevermind<span class=\"_ _8\"></span>eringsverl<span class=\"_ _8\"></span>iezen, zoals aange<span class=\"_ _8\"></span>geven in de niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-<span class=\"ls17 ws20\">financi</span></span>\u00eble verslaggeving.<span class=\"_ _8\"></span> Voor meer<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>informatie met<span class=\"_ _8\"></span> betrekking tot<span class=\"ls0 ws0\"> <span class=\"_\"> </span></span>de uitgevoer<span class=\"_ _8\"></span>de test op bijzonde<span class=\"_ _8\"></span>re waardevermi<span class=\"_ _8\"></span>ndering<span class=\"ws3e\">, zie t<span class=\"_ _8\"></span>oelichting 7.9<span class=\"ls0 ws0\">.<span class=\"_ _8\"></span> </span>\u201cGoodwil<span class=\"_ _8\"></span>l en immater<span class=\"_ _8\"></span>i\u00eble activa<span class=\"ls0 ws0\">\u201d<span class=\"ls21 ws3b\">. </span> </span></span>De gebruikte di<span class=\"_ _8\"></span>sconterings<span class=\"_ _8\"></span>voeten word<span class=\"_ _8\"></span>en hieronder s<span class=\"_ _8\"></span>amengevat:<span class=\"_ _8\"></span> <span class=\"ls0 ws0\"> </span>in %<span class=\"ls0 ws0\"> </span>Boekjaar 2022 2021 Disconteringsvoet voor belastingen<span class=\"_ _8\"></span> Europa 9,6% 6,8% Rusland 18,8% n.v.t. Noord- &amp; Centraal-<span class=\"ls47 ws138\">Amerika</span> n.v.t. 7,5% Noord-<span class=\"ls47 ws138\">Amerika</span> 9,1% n.v.t. Midden-Oosten, Afrika &amp; A<span class=\"_ _8\"></span>zi\u00eb n.v.t. 12,8% Zuid<span class=\"ls0 ws0\">-<span class=\"ls47 ws138\">Amerika</span> </span>n.v.t. 16,4% Als gevolg van de op d<span class=\"_ _8\"></span>e KGE \"Rusl<span class=\"_ _8\"></span>and\" geboekte w<span class=\"_ _8\"></span>aardeverm<span class=\"_ _8\"></span>indering is <span class=\"_ _8\"></span>aan deze KGE geen go<span class=\"_ _8\"></span>odwill meer t<span class=\"_ _8\"></span>oegerekend per dec<span class=\"_ _8\"></span>ember 2022.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Een sensitivit<span class=\"_ _8\"></span>eitsanalys<span class=\"_ _8\"></span>e toont dat de realise<span class=\"_ _8\"></span>erbare waarde v<span class=\"_ _8\"></span>an Europa en Noor<span class=\"_ _8\"></span>d<span class=\"ls0 ws0\">-</span>Amerika zou ov<span class=\"_ _8\"></span>ereenstemmen met<span class=\"_ _8\"></span> hun boekwaardes<span class=\"_ _8\"></span> indien de disc<span class=\"_ _8\"></span>ontovoet v\u00f3\u00f3r bel<span class=\"_ _8\"></span>astingen van de KG<span class=\"_ _8\"></span>E's respectievel<span class=\"_ _8\"></span>ijk 11,8% en 20,<span class=\"_ _8\"></span>8% zou bedrage<span class=\"_ _8\"></span>n, met alle and<span class=\"_ _8\"></span>ere parameters<span class=\"_ _8\"></span> constant geho<span class=\"_ _8\"></span>uden.<span class=\"ls0 ws0\"> </span>Zoals vermeld <span class=\"_ _8\"></span>in toelichtin<span class=\"_ _8\"></span>g 7.9, worden k<span class=\"_ _8\"></span>asstromen over e<span class=\"_ _8\"></span>en periode van<span class=\"_ _8\"></span> meer dan vier jaar ge<span class=\"_ _8\"></span>\u00ebxtrapoleer<span class=\"_ _8\"></span>d op basis van ee<span class=\"_ _8\"></span>n groeiv<span class=\"_ _8\"></span>oet van 2,0% voor<span class=\"_ _8\"></span> zowel Europa al<span class=\"_ _8\"></span>s Noord<span class=\"ls0 ws0\">-Amerika. </span>Dezelfde perc<span class=\"_ _8\"></span>entages word<span class=\"_ _8\"></span>en gebruikt als p<span class=\"_ _8\"></span>erpetuele groe<span class=\"_ _8\"></span>ivoeten. Het<span class=\"_ _8\"></span> management<span class=\"_ _8\"></span> heeft deze groeiv<span class=\"_ _8\"></span>oeten bepaal<span class=\"_ _8\"></span>d en deze overs<span class=\"_ _8\"></span>chrijd<span class=\"_ _8\"></span>en de huidige m<span class=\"_ _8\"></span>arktverwacht<span class=\"_ _8\"></span>ingen voor de m<span class=\"_ _8\"></span>arkten waarin de twee<span class=\"_ _8\"></span> KGE\u2019s actief<span class=\"_ _8\"></span> zijn niet. Indie<span class=\"_ _8\"></span>n het lange termi<span class=\"_ _8\"></span>jn groeiperce<span class=\"_ _8\"></span>ntage<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>voor \u00e9\u00e9n van de KGE\u2019s daalt<span class=\"_ _8\"></span> met 40<span class=\"ls21 ws3b\">,0</span>%, hoeft er<span class=\"_ _8\"></span> geen bijzonder w<span class=\"_ _8\"></span>aardevermind<span class=\"_ _8\"></span>eringsverli<span class=\"_ _8\"></span>es opgenomen t<span class=\"_ _8\"></span>e worden.<span class=\"ls0 ws0\"> </span>Als de geschat<span class=\"_ _8\"></span>te operationel<span class=\"_ _8\"></span>e marges zoude<span class=\"_ _8\"></span>n dalen met 20<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">,0</span>%, dan zou er geen bij<span class=\"_ _8\"></span>zonder<span class=\"ls0 ws0\"> </span>waar<span class=\"_ _8\"></span>deverminder<span class=\"_ _8\"></span>ingsverlie<span class=\"_ _8\"></span>s moeten opgenome<span class=\"_ _8\"></span>n worden. <span class=\"ls0 ws0\"> </span>Toekomstige k<span class=\"_ _8\"></span>asstromen zij<span class=\"_ _8\"></span>n inschatting<span class=\"_ _8\"></span>en die waarschijnl<span class=\"_ _8\"></span>ijk in toekomstige per<span class=\"_ _8\"></span>ioden worden herz<span class=\"_ _8\"></span>ien als gevolg v<span class=\"_ _8\"></span>an wijziginge<span class=\"_ _8\"></span>n in onderligg<span class=\"_ _8\"></span>ende verond<span class=\"_ _8\"></span>erstellingen.<span class=\"_ _8\"></span> De belangrijkst<span class=\"_ _8\"></span>e veronderstel<span class=\"_ _8\"></span>lingen di<span class=\"ws48\">e de wa<span class=\"_ _8\"></span>arde van de goo<span class=\"_ _8\"></span>dwill be\u00efnvlo<span class=\"_ _8\"></span>eden, zijn o.<span class=\"_ _8\"></span>a. langlopende r<span class=\"_ _8\"></span>entevoeten <span class=\"_ _8\"></span>en andere mar<span class=\"_ _8\"></span>ktgegevens.<span class=\"_ _8\"></span> Zouden de veron<span class=\"_ _8\"></span>derstelli<span class=\"_ _8\"></span>ngen ongunstig<span class=\"_ _8\"></span> evolueren in d<span class=\"_ _8\"></span>e toekomst,<span class=\"_ _8\"></span> </span>dan kan de bed<span class=\"_ _8\"></span>rijfswaarde v<span class=\"_ _8\"></span>an de goodwil<span class=\"_ _8\"></span>l afnemen tot o<span class=\"_ _8\"></span>nder de boek<span class=\"_ _8\"></span>waarde. O<span class=\"_ _8\"></span>p basis van de h<span class=\"_ _8\"></span>uidige waarder<span class=\"_ _8\"></span>ingen lijkt<span class=\"_ _8\"></span> er voldoend<span class=\"_ _8\"></span>e ruimte te zij<span class=\"_ _8\"></span>n om een norma<span class=\"_ _8\"></span>le variatie in <span class=\"_ _8\"></span>de onderligge<span class=\"_ _8\"></span>nde veronderstel<span class=\"_ _8\"></span>lingen te kunne<span class=\"_ _8\"></span>n absorberen<span class=\"ls21 ws3b\">. <span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>7.12.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1a ws2f\">VOO<span class=\"_ _8\"></span>RRADEN</span> </span>Voorraden<span class=\"ls0 ws0\"> </span><span class=\"ws3e\">k<span class=\"_ _8\"></span>unnen als volgt<span class=\"_ _8\"></span> worden opgesp<span class=\"_ _8\"></span>litst:<span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Grondstoffen  148,7 178,8  Goederen <span class=\"ls33 wse4\">in</span> bewerking  0,8 1,6  Gereed product  122,6 188,6  Overige  5,1 7,5  Bijzondere waardevermindering <span class=\"_ _8\"></span>op voorraden   (12,9)  (17,8)  Voorraden<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span> </span>264,3 358,7Een bijzondere<span class=\"_ _8\"></span> waardevermin<span class=\"_ _8\"></span>deringsanaly<span class=\"_ _8\"></span>se van de<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws6b\">handelsvorderi<span class=\"_ _8\"></span>ngen wordt gebas<span class=\"_ _8\"></span>eerd op de verwac<span class=\"_ _8\"></span>hte verlieze<span class=\"_ _8\"></span>n, naast individue<span class=\"_ _8\"></span>le beoordelinge<span class=\"_ _8\"></span>n, maar er zijn geen belangr<span class=\"_ _8\"></span>ijke<span class=\"ls0 ws0\"> </span><span class=\"ws38\">significante </span></span></span>bijzondere w<span class=\"_ _8\"></span>aar<span class=\"ws38\">devermind<span class=\"_ _8\"></span>eringen.<span class=\"_ _8\"></span><span class=\"fc11 ls0 ws0\"> </span></span>Mutaties in de v<span class=\"_ _8\"></span>oorzieningen <span class=\"_ _8\"></span>voor bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingen va<span class=\"_ _8\"></span>n de Groep met bet<span class=\"_ _8\"></span>rekking tot han<span class=\"_ _8\"></span>delsvorder<span class=\"_ _8\"></span>ingen zijn als<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws38\">volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Openingsaldo 8,6 8,2 Bijzondere waardevermindering <span class=\"_ _8\"></span>op handelsvorderingen <span class=\"_ _8\"></span> 0,3 1,3 Tijdens het jaar afgeboekte handel<span class=\"_ _8\"></span>svorderingen wegens oni<span class=\"_ _8\"></span>nbaar   (0,3)  (0,1) Terugname van bijzondere waardev<span class=\"_ _8\"></span>erminderingen op handelsvorderingen<span class=\"_ _8\"></span>   (0,1)  (0,9) Wisselkoersver<span class=\"_ _1\"></span>schillen<span class=\"ls0 ws0\">  </span>0,1 0,1 Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (4,4) - Per 31 <span class=\"ls32 wse3\">december<span class=\"_ _8\"></span></span>  4,1 8,6 De Groep past de ver<span class=\"_ _8\"></span>eenvoudigde be<span class=\"_ _8\"></span>nadering van IFRS<span class=\"_ _8\"></span> 9 toe op alle handelsv<span class=\"_ _8\"></span>orderingen en c<span class=\"_ _8\"></span>ontractacti<span class=\"_ _8\"></span>va voor de bepaling v<span class=\"_ _8\"></span>an d<span class=\"_ _8\"></span>e verwachte kredi<span class=\"_ _8\"></span>etverlieze<span class=\"_ _8\"></span>n die gebruik ma<span class=\"_ _8\"></span>akt van een voorziening vo<span class=\"_ _8\"></span>or de tijdens d<span class=\"_ _8\"></span>e looptijd te ve<span class=\"_ _8\"></span>rwachten kredi<span class=\"_ _8\"></span>etverliezen. V<span class=\"_ _8\"></span>oor<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>de be<span class=\"_ _8\"></span>paling van de ver<span class=\"_ _8\"></span>wachte kredi<span class=\"_ _8\"></span>etverliezen w<span class=\"_ _8\"></span>orden de handelsv<span class=\"_ _8\"></span>orderingen e<span class=\"_ _8\"></span>n contract<span class=\"_ _8\"></span>activa gegroepeer<span class=\"_ _8\"></span>d op basis van gemeens<span class=\"_ _8\"></span>chappelijk<span class=\"_ _8\"></span>e kenmerken <span class=\"_ _8\"></span>met betrekking<span class=\"_ _8\"></span> tot kredietr<span class=\"_ _8\"></span>isico en het aant<span class=\"_ _8\"></span>al dagen verva<span class=\"_ _8\"></span>llen. <span class=\"ls0 ws0\"> </span>Het opzetten e<span class=\"_ _8\"></span>n de vrijval van<span class=\"_ _8\"></span> de voorzieni<span class=\"_ _8\"></span>ng voor oninbar<span class=\"_ _8\"></span>e debiteuren z<span class=\"_ _8\"></span>ijn opgenomen i<span class=\"_ _8\"></span>n \u201cVerkoop<span class=\"ls0 ws0\">- <span class=\"_ _8\"></span></span>en marketingk<span class=\"_ _8\"></span>osten\u201d in de res<span class=\"_ _8\"></span>ultatenreke<span class=\"_ _8\"></span>ning.7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0Merken in 2021<span class=\"_ _8\"></span> vertegenwoor<span class=\"_ _8\"></span>digden de kapit<span class=\"_ _8\"></span>alisatie van som<span class=\"_ _8\"></span>mige van de merk<span class=\"_ _8\"></span>en die zijn ver<span class=\"_ _8\"></span>worven door de over<span class=\"_ _8\"></span>names van Gr<span class=\"_ _8\"></span>upo Mabe en O<span class=\"_ _8\"></span>ntex Brazili\u00eb.<span class=\"_ _8\"></span> De bijzondere wa<span class=\"_ _8\"></span>ardevermind<span class=\"_ _8\"></span>ering opgenomen in 202<span class=\"_ _8\"></span>1 was voorname<span class=\"_ _8\"></span>lijk het ge<span class=\"_ _8\"></span>volg van de test<span class=\"_ _8\"></span> op bijzondere w<span class=\"_ _8\"></span>aardevermin<span class=\"_ _8\"></span>dering die wer<span class=\"_ _8\"></span>d uitgevoerd voor<span class=\"_ _8\"></span> de Brazil<span class=\"_ _8\"></span>iaanse activ<span class=\"_ _8\"></span>iteiten.De bijzonder<span class=\"_ _8\"></span>e waardevermin<span class=\"_ _8\"></span>deringen in 20<span class=\"_ _8\"></span>22 zijn beperkt<span class=\"_ _8\"></span> tot 4,4 mil<span class=\"_ _8\"></span>joen \u20ac en houden v<span class=\"_ _8\"></span>erband met ee<span class=\"_ _8\"></span>n verwachte ve<span class=\"_ _8\"></span>rminderde bez<span class=\"_ _8\"></span>ettingsgr<span class=\"_ _8\"></span>aad van bepa<span class=\"_ _8\"></span>alde machines.<span class=\"_ _8\"></span> In 2021 bestond<span class=\"_ _8\"></span>en de bijzonder<span class=\"_ _8\"></span>e waardeverm<span class=\"_ _8\"></span>inderingsv<span class=\"_ _8\"></span>erliezen vo<span class=\"_ _8\"></span>or een bedrag v<span class=\"_ _8\"></span>an 18,4 milj<span class=\"_ _8\"></span>oen \u20ac uit de bijz<span class=\"_ _8\"></span>ondere waar<span class=\"_ _8\"></span>deverminderi<span class=\"_ _8\"></span>ng van de act<span class=\"_ _8\"></span>ivitei<span class=\"_ _8\"></span>ten in Brazil<span class=\"_ _8\"></span>i\u00eb en aanvull<span class=\"_ _8\"></span>ende bijzo<span class=\"_ _8\"></span>ndere waardevermi<span class=\"_ _8\"></span>nderingsver<span class=\"_ _8\"></span>liezen op onge<span class=\"_ _8\"></span>bruikte machin<span class=\"_ _8\"></span>es vanwege d<span class=\"_ _8\"></span>e economische neer<span class=\"_ _8\"></span>gang in bepaa<span class=\"_ _8\"></span>lde van onze reg<span class=\"_ _8\"></span>io's.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__194-1": {
   "value": "In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20ac7.23.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OVERIGE BED<span class=\"_ _8\"></span>RIJFSOPBRENGSTEN/(KOSTEN), NETTO</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Wisselkoersverschillen op bedrij<span class=\"_ _8\"></span>fsactiviteiten  8,5  (1,9) Minderwaarde op de verkoop van<span class=\"_ _8\"></span> activa  (0,6) (0,0) Overige opbrengsten/(kosten)<span class=\"_ _8\"></span> (2,8) (5,0) Totaal overi<span class=\"_ _8\"></span>ge bedrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), ne<span class=\"_ _8\"></span>tto<span class=\"ls0 ws0\">  </span>5,1  (7,0) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>1,4 <span class=\"ls33 wse4\">miljoen</span> \u20ac De \"Overige op<span class=\"_ _8\"></span>brengsten/(kos<span class=\"_ _8\"></span>ten)\" besta<span class=\"_ _8\"></span>an voornamel<span class=\"_ _8\"></span>ijk uit afschr<span class=\"_ _8\"></span>ijvingsko<span class=\"_ _8\"></span>sten op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gebruikte app<span class=\"_ _8\"></span>aratuur en mac<span class=\"_ _8\"></span>hines en pensioen<span class=\"_ _8\"></span>uitgaven.<span class=\"_ _8\"></span><span class=\"fs33 fc1 ls0 ws0\"> </span>.7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__193-1": {
   "value": "In de geconsoli<span class=\"_ _8\"></span>deerde result<span class=\"_ _8\"></span>atenrekeni<span class=\"_ _8\"></span>ng zijn de volg<span class=\"_ _8\"></span>ende bedragen m<span class=\"_ _8\"></span>et betrekking t<span class=\"_ _8\"></span>ot leaseoveree<span class=\"_ _8\"></span>nkomsten opgen<span class=\"_ _8\"></span>omen:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 7,2 6,0 Distributiekosten 8,8 7,2 Verkoop- en marketingkos<span class=\"_ _8\"></span>ten 1,3 1,3 Algemene beheerskosten 3,3 4,3 Overige bedrijfsopbrengsten/(-k<span class=\"_ _8\"></span>osten) 0,6 0,0 Totale afschrijvingskosten<span class=\"_ _8\"></span> 21,2 18,7 Interestkosten  4,3 3,2  Kost met betrekking tot korte-term<span class=\"_ _8\"></span>ijnleases 14,6 11,3 Kost met betrekking tot lage-waa<span class=\"_ _8\"></span>rdeleases 0,3 0,4 Kost met betrekking tot variabele leas<span class=\"_ _8\"></span>ebetalingen 3,7 3,3 * <span class=\"_ _65\"> </span><span class=\"fs34 ls0 ws156\">De afschrijvi<span class=\"_ _8\"></span>ngskosten voor 2021 in bovenstaande tabel wijken af van de afs<span class=\"_ _8\"></span>chrijvingskosten in de <span class=\"ws0\">mutatietabel<span class=\"_ _8\"></span> <span class=\"_ _65\"> </span></span>van 2021 als gevolg van de <span class=\"ws0\">herclass<span class=\"_ _8\"></span>ificatie <span class=\"_ _65\"> </span></span>van de \u201cEmerging Markets\u201d naar be\u00ebindigde </span>bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 5,7 miljoen \u20acDe afschrijvi<span class=\"_ _8\"></span>ngskosten zi<span class=\"_ _8\"></span>jn als volgt opg<span class=\"_ _8\"></span>enomen in de gec<span class=\"_ _8\"></span>onsolideer<span class=\"_ _8\"></span>de resultate<span class=\"_ _8\"></span>nrekening:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Kostprijs van de omzet 34,3 33,0 Distributiekosten 1,3 1,4 Verkoop - en marketingkos<span class=\"_ _8\"></span>ten 0,1 0,1 Algemene beheerskosten 2,4 2,4 Overige bedrijfsopbrengsten<span class=\"_ _8\"></span> 1,8 1,5 Totale afschrijvingskosten<span class=\"_ _8\"></span> 40,0 38,4 * De afschrijvingskos<span class=\"_ _8\"></span>ten voor 2021 in bovenstaande tabel wi<span class=\"_ _8\"></span>jken af van de afschri<span class=\"_ _8\"></span>jvingskosten in de <span class=\"ws0\">mutatietab<span class=\"_ _8\"></span>el <span class=\"_ _65\"> </span></span>van 2021 als<span class=\"_ _8\"></span> gevolg van de herclass<span class=\"_ _8\"></span>ificatie van de \u201cEmerging Markets\u201d na<span class=\"_ _8\"></span>ar be\u00ebindigde bedrijfsactiviteiten voor een bedra<span class=\"_ _8\"></span>g van 14,2 miljoen \u20ac7.23.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OVERIGE BED<span class=\"_ _8\"></span>RIJFSOPBRENGSTEN/(KOSTEN), NETTO</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Wisselkoersverschillen op bedrij<span class=\"_ _8\"></span>fsactiviteiten  8,5  (1,9) Minderwaarde op de verkoop van<span class=\"_ _8\"></span> activa  (0,6) (0,0) Overige opbrengsten/(kosten)<span class=\"_ _8\"></span> (2,8) (5,0) Totaal overi<span class=\"_ _8\"></span>ge bedrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), ne<span class=\"_ _8\"></span>tto<span class=\"ls0 ws0\">  </span>5,1  (7,0) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>1,4 <span class=\"ls33 wse4\">miljoen</span> \u20ac De \"Overige op<span class=\"_ _8\"></span>brengsten/(kos<span class=\"_ _8\"></span>ten)\" besta<span class=\"_ _8\"></span>an voornamel<span class=\"_ _8\"></span>ijk uit afschr<span class=\"_ _8\"></span>ijvingsko<span class=\"_ _8\"></span>sten op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gebruikte app<span class=\"_ _8\"></span>aratuur en mac<span class=\"_ _8\"></span>hines en pensioen<span class=\"_ _8\"></span>uitgaven.<span class=\"_ _8\"></span><span class=\"fs33 fc1 ls0 ws0\"> </span>.7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__380": {
   "value": "7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0  \u201cOverige vor<span class=\"_ _8\"></span>deringen\u201d omv<span class=\"_ _8\"></span>atten terugv<span class=\"_ _8\"></span>orderbare <span class=\"_ _8\"></span>btw voor een b<span class=\"_ _8\"></span>edrag van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">29,4<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">miljoen \u20ac <span class=\"_ _8\"></span>voor 2022 (2<span class=\"_ _8\"></span>021: <span class=\"ws38\">55,9 miljoen \u20ac). <span class=\"_ _2\"></span><span class=\"ws48\">De dal<span class=\"_ _8\"></span>ing ten opz<span class=\"_ _8\"></span>ichte van vor<span class=\"_ _8\"></span>ig jaar wor<span class=\"_ _8\"></span>dt verklaard <span class=\"_ _8\"></span>door de transf<span class=\"_ _8\"></span>er </span></span></span></span></span>als onderdeel van de be\u00eb<span class=\"_ _8\"></span>indigde activit<span class=\"_ _8\"></span>eit van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d, naar vas<span class=\"_ _8\"></span>te activa aangeho<span class=\"_ _8\"></span>uden voor verkoop.<span class=\"_ _8\"></span>  De re\u00eble waarde v<span class=\"_ _8\"></span>an de kortlopende vorder<span class=\"_ _8\"></span>ingen benader<span class=\"_ _8\"></span>t de boekwaarde",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__379": {
   "value": "7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0  \u201cOverige vor<span class=\"_ _8\"></span>deringen\u201d omv<span class=\"_ _8\"></span>atten terugv<span class=\"_ _8\"></span>orderbare <span class=\"_ _8\"></span>btw voor een b<span class=\"_ _8\"></span>edrag van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">29,4<span class=\"ls0 ws0\"> <span class=\"_ _1\"></span><span class=\"ls1f ws48\">miljoen \u20ac <span class=\"_ _8\"></span>voor 2022 (2<span class=\"_ _8\"></span>021: <span class=\"ws38\">55,9 miljoen \u20ac). <span class=\"_ _2\"></span><span class=\"ws48\">De dal<span class=\"_ _8\"></span>ing ten opz<span class=\"_ _8\"></span>ichte van vor<span class=\"_ _8\"></span>ig jaar wor<span class=\"_ _8\"></span>dt verklaard <span class=\"_ _8\"></span>door de transf<span class=\"_ _8\"></span>er </span></span></span></span></span>als onderdeel van de be\u00eb<span class=\"_ _8\"></span>indigde activit<span class=\"_ _8\"></span>eit van de \u201cEmerging M<span class=\"_ _8\"></span>arkets\u201d, naar vas<span class=\"_ _8\"></span>te activa aangeho<span class=\"_ _8\"></span>uden voor verkoop.<span class=\"_ _8\"></span>  De re\u00eble waarde v<span class=\"_ _8\"></span>an de kortlopende vorder<span class=\"_ _8\"></span>ingen benader<span class=\"_ _8\"></span>t de boekwaarde",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__378": {
   "value": "7.13.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">HANDELSVO<span class=\"_ _8\"></span>RDERINGEN, VOORUITBETAALDE KOSTEN EN<span class=\"_ _8\"></span> OVERIGE <span class=\"ws24\">VORDERINGEN</span></span> </span>De kortlopende<span class=\"_ _8\"></span> handels<span class=\"ls0 ws0\">- </span>en o<span class=\"_ _8\"></span>verige vorder<span class=\"_ _8\"></span>ingen worden hi<span class=\"_ _8\"></span>eronder besc<span class=\"_ _8\"></span>hreven:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Handelsvorderingen  195,9  278,4  Min: voorziening voor bijz<span class=\"_ _8\"></span>ondere waardeverminderingen<span class=\"_ _8\"></span> op handelsvorderingen   (4,1)  (8,6) Handelsvorderingen - <span class=\"ls32 wse3\">nett<span class=\"_ _8\"></span>o</span>  191,8  269,8  Vooruitbetalingen  4,8  8,7  Overige vorderingen  32,1  60,5  Vooruitbetaa<span class=\"_ _8\"></span>lde<span class=\"ls0 ws0\"> </span>kosten<span class=\"ls0 ws0\"> en <span class=\"_ _8\"></span></span>overige<span class=\"ls0 ws0\"> vorderin<span class=\"_ _8\"></span>gen  </span>36,8  69,2  Handelsvorderingen en overige<span class=\"_ _8\"></span> <span class=\"ls32 wse3\">vorderinge<span class=\"_ _8\"></span>n</span> - <span class=\"ls32 wse3\">Kortlopend</span> <span class=\"_ _8\"></span> 228,6  339,0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__391": {
   "value": "7.16.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws111\">WINST <span class=\"_ _8\"></span>PER AANDEEL</span> </span>Overeenkomst<span class=\"_ _8\"></span>ig IAS 33 wor<span class=\"_ _8\"></span>dt de gewone win<span class=\"_ _8\"></span>st per aandeel<span class=\"_ _8\"></span> berekend <span class=\"_ _8\"></span>door het nettores<span class=\"_ _8\"></span>ultaat van <span class=\"_ _8\"></span>de periode, t<span class=\"_ _8\"></span>oerekenbaar aa<span class=\"_ _8\"></span>n<span class=\"ls0 ws0\"> </span>de houders van gewone a<span class=\"_ _8\"></span>andelen van de m<span class=\"_ _8\"></span>oedermaat<span class=\"_ _8\"></span>schappij<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">, <span class=\"ls0 ws0\"> </span></span>te delen door h<span class=\"_ _8\"></span>et gewogen gem<span class=\"_ _8\"></span>iddeld aantal <span class=\"_ _8\"></span>uitstaande g<span class=\"_ _8\"></span>ewone aandelen t<span class=\"_ _8\"></span>ijdens het<span class=\"_ _8\"></span> jaar. Het aant<span class=\"_ _8\"></span>al aandelen d<span class=\"_ _8\"></span>at werd gebruik<span class=\"_ _8\"></span>t<span class=\"ls0 ws0\"> </span><span class=\"ws38\">voor <span class=\"_ _8\"></span></span>2022 is 81.<span class=\"_ _8\"></span>030.032, wat het<span class=\"_ _8\"></span> gewogen gemid<span class=\"_ _8\"></span>deld aantal<span class=\"_ _8\"></span> aandelen is in 202<span class=\"_ _8\"></span>2 (2021: 80.<span class=\"_ _8\"></span>950.106 aandele<span class=\"_ _8\"></span>n).<span class=\"ls0 ws0\"> </span>De verwaterde<span class=\"_ _8\"></span> winst per aandeel dient ber<span class=\"_ _8\"></span>ekend te worden door het<span class=\"_ _8\"></span> nettoresult<span class=\"_ _8\"></span>aat van de periode, toer<span class=\"_ _8\"></span>ekenbaar aan de houd<span class=\"_ _8\"></span>ers van gewone aand<span class=\"_ _8\"></span>elen van de m<span class=\"_ _8\"></span>oederm<span class=\"_ _8\"></span>aatschappij (n<span class=\"_ _8\"></span>a aanpassing va<span class=\"_ _8\"></span>n de effecten van all<span class=\"_ _8\"></span>e potenti\u00eble verwat<span class=\"_ _8\"></span>erde gewone aand<span class=\"_ _8\"></span>elen) te delen door het<span class=\"_ _8\"></span> gewogen gemiddel<span class=\"_ _8\"></span>d aantal uitstaa<span class=\"_ _8\"></span>nde gewone aan<span class=\"_ _8\"></span>delen tijdens het<span class=\"_ _8\"></span> jaar, vermeerderd met<span class=\"_ _8\"></span> het gewogen gemi<span class=\"_ _8\"></span>ddeld aantal u<span class=\"_ _8\"></span>itstaande gewon<span class=\"_ _8\"></span>e aandelen<span class=\"ls0 ws0\"> </span>d<span class=\"_ _8\"></span>at zou word<span class=\"_ _8\"></span>en uitgegeven bij<span class=\"_ _8\"></span> een omzetting v<span class=\"_ _8\"></span>an alle potent<span class=\"_ _8\"></span>i\u00eble verwater<span class=\"_ _8\"></span>de gewone aand<span class=\"_ _8\"></span>elen in gewone aa<span class=\"_ _8\"></span>ndelen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>In het geval van Ont<span class=\"_ _8\"></span>ex Group NV is er geen eff<span class=\"_ _8\"></span>ect van verwaterin<span class=\"_ _8\"></span>g op het nettoresult<span class=\"_ _8\"></span>aat toewijsbaar<span class=\"_ _8\"></span> aan de houders va<span class=\"_ _8\"></span>n gewone<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>aandelen. Onderst<span class=\"_ _8\"></span>aande tabel geef<span class=\"_ _8\"></span>t de gegevens weer op<span class=\"_ _8\"></span> het vlak van res<span class=\"_ _8\"></span>ultaat en aantal aa<span class=\"_ _8\"></span>ndelen die<span class=\"_ _8\"></span> gebruikt word<span class=\"_ _8\"></span>en voor de bereken<span class=\"_ _8\"></span>ing van de gewone e<span class=\"_ _8\"></span>n verwaterd<span class=\"_ _8\"></span>e winst per aand<span class=\"_ _8\"></span>ee<span class=\"ls0 ws0\">l<span class=\"fs33 fc1\">: </span></span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Gewone wi<span class=\"_ _8\"></span>nst<span class=\"ls0 ws0\"> </span>Winst/(verlies) uit voortgezette activ<span class=\"_ _8\"></span>iteiten toewijsbaar aan de houders v<span class=\"_ _8\"></span>an gewone aandelen van de Vennootschap<span class=\"_ _8\"></span> (148,7) (19,5) Winst/(verlies) toewijsbaar aan de<span class=\"_ _8\"></span> houders van gewone aandelen van de Vennoots<span class=\"_ _8\"></span>chap (270,3) (61,9) Verwaterde winst Winst/(verlies) uit voortgezette activ<span class=\"_ _8\"></span>iteiten toewijsbaar aan de houders v<span class=\"_ _8\"></span>an gewone aandelen van de Vennootschap<span class=\"_ _8\"></span> (148,7) (19,5) Winst/(verlies) toewijsbaar aan de<span class=\"_ _8\"></span> houders van gewone aandelen van de Vennoots<span class=\"_ _8\"></span>chap (270,3) (61,9) Aangepaste ge<span class=\"_ _8\"></span>wone winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Winst voor de periode toewijsbaar aan de houd<span class=\"_ _8\"></span>ers van gewone aa<span class=\"_ _8\"></span>ndelen van de Vennootsc<span class=\"_ _8\"></span>hap (148,7) (19,5) EBITDA aanpassingen 103,0  59,7  Belastingscorrectie (4,4) (15,5) Aangepaste ge<span class=\"_ _8\"></span>wone winst<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>(50,1) 24,7  Aanpassing verwatering -  -  Aangepaste gewone winst, na verwater<span class=\"_ _8\"></span>ing (50,1) 24,7   <span class=\"fcb\">* De geconsolideerde resultatenr<span class=\"_ _8\"></span>ekening van 2021 werd aangepas<span class=\"_ _8\"></span>t als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit<span class=\"_ _8\"></span> </span>Boekjaar Winst per aandeel (\u20ac) 2022 2021 Voor voortgezette activiteiten Gewone winst per aandeel<span class=\"_ _8\"></span> (1,83) (0,24) Verwaterde winst per aandeel<span class=\"_ _8\"></span> (1,83) (0,24) Aangepaste gewone winst per aandeel<span class=\"_ _8\"></span> (0,62) 0,30 Aangepaste verwaterde winst per aandeel<span class=\"_ _8\"></span> (0,62) 0,30 Voor voortgezette en <span class=\"ws143\">be\u00ebindigde acti<span class=\"_ _8\"></span>viteiten</span> Gewone winst per aandeel<span class=\"_ _8\"></span> (3,34) (0,76) Verwaterde winst per aandeel<span class=\"_ _8\"></span> (3,34) (0,76) Een gewogen gemi<span class=\"_ _8\"></span>ddeld aant<span class=\"_ _8\"></span>al van 3.377.976<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>opties werden niet opge<span class=\"_ _8\"></span>nomen in de noemer v<span class=\"_ _8\"></span>an de verwaterde wins<span class=\"_ _8\"></span>t per aandeel aa<span class=\"_ _8\"></span>ngezien zij \u201cout<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span><span class=\"ws38\">of<span class=\"ls0 ws0\">-</span>t<span class=\"_ _8\"></span>he<span class=\"ls0 ws0\">-</span>money<span class=\"ls0 ws0\">\u201d <span class=\"_ _8\"></span></span></span>war<span class=\"_ _8\"></span>en op jaareinde 2022<span class=\"_ _8\"></span> (2021: 2.320.4<span class=\"_ _8\"></span>25 opties).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__399": {
   "value": "De volgende ta<span class=\"_ _8\"></span>bel geeft een aans<span class=\"_ _8\"></span>luiting van <span class=\"_ _8\"></span>de mutaties van de f<span class=\"_ _8\"></span>inanci\u00eble v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n met de kasstro<span class=\"_ _8\"></span>men uit<span class=\"ls0 ws0\"> </span><span class=\"ws38\">fi<span class=\"_ _8\"></span>nancierings<span class=\"_ _8\"></span>activiteit<span class=\"_ _8\"></span>en:<span class=\"ls0 ws0\"> </span></span>31 december 2022 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 793,1   (0,4) -  (0,8)  (1,1) 2,6 793,4   (2,0) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 92,1   (25,0) 44,8 4,3   (1,6) 0,6 115,2   (14,8) Kortlopende leningen -  Leningen  56,4  75,9  - 0,7  1,1  - 134,1   (8,7) Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 30,6  1,0  -  0,2  1,6  0,0 33,5   (13,5) Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 972,2  51,5  44,8 4,4  0,0  3,2 1.076,1   (39,0) In het kasstroomoverzic<span class=\"_ _8\"></span>ht (financieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen  133,2  Aflossing van leningen   (81,7)  31 december 2021 Niet-<span class=\"ls32 wse3\">kas mutati<span class=\"_ _8\"></span>es</span> Waarvan Openingsaldo <span class=\"_ _129\"> </span>Kasstromen Eindsaldo<span class=\"ls0 ws0\"> </span>aangehoude<span class=\"_ _8\"></span>n Verwervingen <span class=\"_ _bb\"> </span>Wisselkoersen <span class=\"_ _69\"> </span>Herclassificaties <span class=\"_ _2f\"> </span>Overige in miljoen \u20ac<span class=\"ls0 ws0\"> </span>voor verkoo<span class=\"_ _8\"></span>p<span class=\"ls0 ws0\"> </span>Langlopende leningen<span class=\"_ _8\"></span> Leningen 800,4  33,9  -  (0,1)  (48,2) 7,1  793,1  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 111,0   (22,7)  7,2  1,3  0,2   (4,9)  92,1  - Kortlopende leningen Leningen 341,1   (341,9) - 0,2  48,2  8,8  56,4  - Lease- &amp; overige verplichti<span class=\"_ _8\"></span>ngen 25,2  5,4  - 0,2   (0,2) - 30,6  - Totale schulden van financierin<span class=\"_ _8\"></span>gsactiviteiten 1.277,7   (325,3) 7,2  1,7  0,0  10,9  972,2  - In het kasstroomoverzicht (fi<span class=\"_ _8\"></span>nancieringsactiviteiten) als volgt opgenomen: Opbrengsten uit leningen 799,3  Aflossing van leningen   (1.124,7)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__407": {
   "value": "De Groep heef<span class=\"_ _8\"></span>t geen uitgestel<span class=\"_ _8\"></span>de belastinge<span class=\"_ _8\"></span>n opgenomen di<span class=\"_ _8\"></span>e verband houden m<span class=\"_ _8\"></span>et investerin<span class=\"_ _8\"></span>gen in dochteron<span class=\"_ _8\"></span>derneminge<span class=\"_ _8\"></span>n. Er is momentee<span class=\"_ _8\"></span>l geen bel<span class=\"_ _8\"></span>eid of gedet<span class=\"_ _8\"></span>ailleerd pla<span class=\"_ _8\"></span>n met betrekkin<span class=\"_ _8\"></span>g tot de betaling <span class=\"_ _8\"></span>van dividenden<span class=\"_ _8\"></span> binnen de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__125": {
   "value": "De Groep heef<span class=\"_ _8\"></span>t geen uitgestel<span class=\"_ _8\"></span>de belastinge<span class=\"_ _8\"></span>n opgenomen di<span class=\"_ _8\"></span>e verband houden m<span class=\"_ _8\"></span>et investerin<span class=\"_ _8\"></span>gen in dochteron<span class=\"_ _8\"></span>derneminge<span class=\"_ _8\"></span>n. Er is momentee<span class=\"_ _8\"></span>l geen bel<span class=\"_ _8\"></span>eid of gedet<span class=\"_ _8\"></span>ailleerd pla<span class=\"_ _8\"></span>n met betrekkin<span class=\"_ _8\"></span>g tot de betaling <span class=\"_ _8\"></span>van dividenden<span class=\"_ _8\"></span> binnen de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__410": {
   "value": "7.19.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Actuele belastingen<span class=\"ls0 ws0\"> </span></span>31 december 2022 <span class=\"_ _b4\"> </span>31 dece<span class=\"_ _8\"></span>mber 2021 in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Actuele belastingvorderingen 5,0  15,0  Actuele belastingverplichtingen<span class=\"_ _8\"></span>  (23,0) (31,8) De actuele belast<span class=\"_ _8\"></span>ingvorderin<span class=\"_ _8\"></span>gen zijn voornam<span class=\"_ _8\"></span>elijk gerelat<span class=\"_ _8\"></span>eerd aan een tev<span class=\"_ _8\"></span>eel aan voorafbetali<span class=\"_ _8\"></span>ngen in vergelij<span class=\"_ _8\"></span>king met de effecti<span class=\"_ _8\"></span>eve belastingver<span class=\"_ _8\"></span>plichtin<span class=\"_ _8\"></span>g voor het jaar. De ac<span class=\"_ _8\"></span>tuele belastingver<span class=\"_ _8\"></span>plichting<span class=\"_ _8\"></span>en omvatten 14,8 mi<span class=\"_ _8\"></span>ljoen \u20ac aan schulden m.<span class=\"_ _8\"></span>b.t. winstbel<span class=\"_ _8\"></span>asting (202<span class=\"_ _8\"></span>1: 19,5 miljoen \u20ac) en 8,2 milj<span class=\"_ _8\"></span>oen \u20ac aan voorzienin<span class=\"_ _8\"></span>g voor onzekere bel<span class=\"_ _8\"></span>astingposit<span class=\"_ _8\"></span>ies (2021: 12,3 miljoe<span class=\"_ _8\"></span>n \u20ac).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__413": {
   "value": "7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__412": {
   "value": "7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__411": {
   "value": "7.20.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">KORTLO<span class=\"_ _8\"></span>PENDE EN LANGLOPENDE VERPLICHT<span class=\"_ _8\"></span>INGEN </span> </span>Overige kortl<span class=\"_ _8\"></span>opende verpl<span class=\"_ _8\"></span>ichtingen (<span class=\"_ _8\"></span>exclusief v<span class=\"_ _8\"></span>oorziening<span class=\"_ _8\"></span>en, actuele bel<span class=\"_ _8\"></span>astingverpl<span class=\"_ _8\"></span>ichtingen, l<span class=\"_ _8\"></span>eningen en verp<span class=\"_ _8\"></span>lichtingen <span class=\"_ _8\"></span>die<span class=\"ls0 ws0\"> <span class=\"_ _11\"> </span></span>rechts<span class=\"_ _8\"></span>treeks verband<span class=\"_ _8\"></span> houden met vas<span class=\"_ _8\"></span>te activa bes<span class=\"_ _8\"></span>temd voor verkoop) kunn<span class=\"_ _8\"></span>en als volgt wor<span class=\"_ _8\"></span>den weergege<span class=\"_ _8\"></span>ven:<span class=\"ls0 ws0\"> </span>in miljoen \u20ac<span class=\"ls0 ws0\"> </span>31 december 2022 31 december 2021 Toegerekende kosten en overige <span class=\"_ _8\"></span>schulden  22,6  39,0  Kortlopende<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>toegerekende<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> kosten en overige </span>sc<span class=\"_ _8\"></span>hulden<span class=\"ls0 ws0\">  </span>22,6  39,0  Handelsschulden  405,3  532,6  Personeelsbeloningen - kortlope<span class=\"_ _8\"></span>nd  40,4  46,2  Totaal <span class=\"ls32 wse3\">kortlope<span class=\"_ _8\"></span>nde schulden</span> <span class=\"_ _8\"></span> 468,3  617,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__415-1": {
   "value": "7.21.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">VOORZ<span class=\"_ _8\"></span>IENINGEN</span> </span>Juridische in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Herstructurer<span class=\"_ _8\"></span>ing<span class=\"ls0 ws0\"> <span class=\"_ _92\"> </span>Overig<span class=\"_ _8\"></span>e <span class=\"_ _133\"> </span></span>Totaal<span class=\"ls0 ws0\"> </span>geschillen Openingssal<span class=\"_ _8\"></span>do<span class=\"ls0 ws0\"> </span>7,9  24,5  0,2 32,6  Toevoegingen voorzieningen<span class=\"_ _8\"></span>  0,2  0,5  0,0 0,7  Teruggenomen bedragen   (0,1)  (1,2) -  (1,3) Aanwendingen tijdens het jaar<span class=\"_ _8\"></span>   (0,1)  (22,6)  (0,1)  (22,9) Geherclassificeerd als aangehou<span class=\"_ _8\"></span>den voor verkoop  (1,1)  (0,1) -  (1,2) Per 31 december 2022 6,8  1,1  0,1 8,0  Waarvan kortlopend 6,8  1,1  0,1 8,0  De in 202<span class=\"ws38\">2 </span>opgenomen hers<span class=\"_ _8\"></span>tructureri<span class=\"_ _8\"></span>ngsvoorz<span class=\"_ _8\"></span>iening heeft bet<span class=\"_ _8\"></span>rekking op de lope<span class=\"_ _8\"></span>nde strategisch<span class=\"_ _8\"></span>e herziening van d<span class=\"_ _8\"></span>e geografisch<span class=\"_ _8\"></span>e<span class=\"ls0 ws0\"> </span>voetafdruk,<span class=\"_ _8\"></span> die eind 20<span class=\"ws38\">20 </span>van start gi<span class=\"_ _8\"></span>ng en in 2021 bevest<span class=\"_ _8\"></span>igd werd. De voorz<span class=\"_ _8\"></span>iening omvat<span class=\"_ _8\"></span><span class=\"ls21 ws3b\">te<span class=\"ls0 ws0\"> </span></span>hoofdzakelijk o<span class=\"_ _8\"></span>ntslagvergo<span class=\"_ _8\"></span>edingen. <span class=\"ls0 ws0\"> </span>De Groep legt een vo<span class=\"_ _8\"></span>orzienin<span class=\"_ _8\"></span>g aan voor juridisc<span class=\"_ _8\"></span>he geschillen,<span class=\"_ _8\"></span> die werden aang<span class=\"_ _8\"></span>espannen t<span class=\"_ _8\"></span>egen de Groep, door<span class=\"_ _8\"></span> klanten,<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span><span class=\"ws57\">leveranc<span class=\"_ _8\"></span>iers of voormalige werk<span class=\"_ _8\"></span>nemers. <span class=\"ls0 ws0\"> </span></span>Op 2 september 2014 wer<span class=\"_ _8\"></span>d de Groep in kennis gestel<span class=\"_ _8\"></span>d door de Spaanse nati<span class=\"_ _8\"></span>onale concurr<span class=\"_ _8\"></span>entie commiss<span class=\"_ _8\"></span>ie (CNMC) van hun onderz<span class=\"_ _8\"></span>oek tegen 15 vennoot<span class=\"_ _8\"></span>schappen in de s<span class=\"_ _8\"></span>ector (waar<span class=\"_ _8\"></span>onder 3 dochterven<span class=\"_ _8\"></span>nootschappen van <span class=\"_ _8\"></span>de Vennootschap:<span class=\"_ _8\"></span> Ontex ES Holdco,<span class=\"_ _8\"></span> S.A, Ontex Peninsul<span class=\"_ _8\"></span>ar, S.A.U en O<span class=\"_ _8\"></span>ntex ID, S.A U.) naar verme<span class=\"_ _8\"></span>end<span class=\"_ _8\"></span>e inbreuken tegen pri<span class=\"_ _8\"></span>jsafspraken en an<span class=\"_ _8\"></span>dere commerc<span class=\"_ _8\"></span>i\u00eble condities in de S<span class=\"_ _8\"></span>paanse afzetmark<span class=\"_ _8\"></span>t voor incontinent<span class=\"_ _8\"></span>ieproduct<span class=\"_ _8\"></span>en. Op 26 mei 2016, naar aanle<span class=\"_ _8\"></span>iding van het onderz<span class=\"_ _8\"></span>oek, heeft C<span class=\"_ _8\"></span>NMC<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>zijn besliss<span class=\"_ _8\"></span>ing uitgevaar<span class=\"_ _8\"></span>digd. In de beslis<span class=\"_ _8\"></span>sing worden 8 bedrijven, w<span class=\"_ _8\"></span>aaronder Ontex<span class=\"_ _8\"></span>\u2019 Spaanse dochte<span class=\"_ _8\"></span>rvennootsch<span class=\"_ _8\"></span>appen, schuldi<span class=\"_ _8\"></span>g bevonden aan d<span class=\"_ _8\"></span>eelname aan een k<span class=\"_ _8\"></span>artel. Naar aanl<span class=\"_ _8\"></span>eiding van haar<span class=\"_ _8\"></span> betrokkenhe<span class=\"_ _8\"></span>id van 1999 tot<span class=\"_ _8\"></span> 2014, ontving Ont<span class=\"_ _8\"></span>ex een boete van 5,2 m<span class=\"_ _8\"></span>iljoen \u20ac. Ontex t<span class=\"_ _8\"></span>ekende beroep aan te<span class=\"_ _8\"></span>gen de beslissi<span class=\"_ _8\"></span>ng, wat werd verworp<span class=\"_ _8\"></span>en bij vonnis in s<span class=\"_ _8\"></span>eptember 2022. O<span class=\"_ _8\"></span>ntex heeft verv<span class=\"_ _8\"></span>olgens een verzoek ing<span class=\"_ _8\"></span>ediend tot r<span class=\"_ _8\"></span>ectificati<span class=\"_ _8\"></span>e van het vonnis waar<span class=\"_ _8\"></span>bij het beroep van Ontex<span class=\"_ _8\"></span> werd verworpen en zal<span class=\"_ _8\"></span> verdere stappen ov<span class=\"_ _8\"></span>erwegen zodra het<span class=\"_ _8\"></span> verzoek is behand<span class=\"_ _8\"></span>eld. Naa<span class=\"_ _8\"></span>r aanleiding van dit<span class=\"_ _8\"></span> geschil werd er een voor<span class=\"_ _8\"></span>ziening te<span class=\"_ _8\"></span>n belope van<span class=\"ls0 ws0\"> </span><span class=\"ws38\">5,2<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span></span>miljoen \u20ac aang<span class=\"_ _8\"></span>elegd per 31 dec<span class=\"_ _8\"></span>ember 2016.<span class=\"_ _8\"></span> De voorzienin<span class=\"_ _8\"></span>g is onverande<span class=\"_ _8\"></span>rd per 31 december 20<span class=\"_ _8\"></span>22.7.29.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">VOORWAARDELIJ<span class=\"_ _8\"></span>KE VERPLICHTINGEN</span> </span>De Groep is betrok<span class=\"_ _8\"></span>ken bij een aantal gesch<span class=\"_ _8\"></span>illen met betrek<span class=\"_ _8\"></span>king tot m<span class=\"_ _8\"></span>ilieuzaken, cont<span class=\"_ _8\"></span>racten, produc<span class=\"_ _8\"></span>taansprake<span class=\"_ _8\"></span>lijkheid, oc<span class=\"_ _8\"></span>trooien<span class=\"ls0 ws0\"> </span>(of int<span class=\"_ _8\"></span>ellectuele eig<span class=\"_ _8\"></span>endom), werkg<span class=\"_ _8\"></span>elegenhei<span class=\"_ _8\"></span>d en andere claims in verband met<span class=\"_ _8\"></span> onze bedrijfsa<span class=\"_ _8\"></span>ctiviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>COFECE, de Mexi<span class=\"_ _8\"></span>caanse mededin<span class=\"_ _8\"></span>gingsaut<span class=\"_ _8\"></span>oriteit, heeft<span class=\"_ _8\"></span> een onderzoek n<span class=\"_ _8\"></span>aar onze secto<span class=\"_ _8\"></span>r uitgevoerd e<span class=\"_ _8\"></span>n bevestigd dat <span class=\"_ _8\"></span>Mabe en<span class=\"ls0 ws0\"> </span>bepaalde pers<span class=\"_ _8\"></span>onen mededin<span class=\"_ _8\"></span>gingsovert<span class=\"_ _8\"></span>redingen hebb<span class=\"_ _8\"></span>en begaan in perioden die v<span class=\"_ _8\"></span>oorafgingen aan de over<span class=\"_ _8\"></span>name van Grupo PI<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Mabe, S<span class=\"_ _8\"></span>.A. de C.V. (\"Mabe\") door O<span class=\"_ _8\"></span>ntex; tegen deze besl<span class=\"_ _8\"></span>issing wordt be<span class=\"_ _8\"></span>roep aangetek<span class=\"_ _8\"></span>end wegens ongron<span class=\"_ _8\"></span>dwettelijk<span class=\"_ _8\"></span>heid van de<span class=\"ls0 ws0\"> </span>opgelegde bo<span class=\"_ _8\"></span>etes. Op basis<span class=\"_ _8\"></span> van de bevest<span class=\"_ _8\"></span>igde bevindin<span class=\"_ _8\"></span>gen van het o<span class=\"_ _8\"></span>nderzoek (di<span class=\"_ _8\"></span>e allemaal ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>n met de perio<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>v\u00f3\u00f3r de ov<span class=\"_ _8\"></span>ername van <span class=\"_ _8\"></span>Mabe door Ontex<span class=\"_ _8\"></span>) en in het lic<span class=\"_ _8\"></span>ht van de<span class=\"ls0 ws0\"> </span>contractuele v<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>an de overname <span class=\"_ _8\"></span>van Mabe, verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de Groep dat<span class=\"_ _8\"></span> het onderzoek ge<span class=\"_ _8\"></span>en netto financ<span class=\"_ _8\"></span>i\u00eble kost<span class=\"_ _8\"></span> als gevolg zal hebb<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>State Sales Tax (ICMS)<span class=\"ws0\">: <span class=\"_ _8\"></span><span class=\"ls1f ws49\">de staat Goias <span class=\"ws38\">he<span class=\"_ _8\"></span>eft <span class=\"_ _9\"></span></span>een decreet uitgevaardi<span class=\"_ _8\"></span>gd waarbij F<span class=\"_ _8\"></span>alcon Distri<span class=\"_ _8\"></span>bui\u00e7\u00e3o Armazen<span class=\"_ _8\"></span>amento e Trans<span class=\"_ _8\"></span>portes S/A (<span class=\"_ _8\"></span>Falcon) wordt v<span class=\"_ _8\"></span>erplicht een bij<span class=\"_ _8\"></span>drage t<span class=\"_ _8\"></span>e betalen aan </span></span>h<span class=\"ls1f ws46\">et Fonds voor soci<span class=\"_ _8\"></span>ale bescherming va<span class=\"_ _8\"></span>n de staat Goias (PR<span class=\"_ _8\"></span>OTEGE). F<span class=\"_ _8\"></span>alcon ontving een aansl<span class=\"_ _8\"></span>agbiljet,<span class=\"_ _8\"></span> maar spande een rechtsz<span class=\"_ _8\"></span>aak aan tegen het minis<span class=\"_ _8\"></span>terie van Financ<span class=\"_ _8\"></span>i\u00ebn van de staat Goias </span>en wacht momentee<span class=\"_ _8\"></span>l op de uitspr<span class=\"_ _8\"></span>aak van de recht<span class=\"_ _8\"></span>er. De Groep meent<span class=\"_ _8\"></span> dat er goede ar<span class=\"_ _8\"></span>gumenten zijn om<span class=\"_ _8\"></span> de<span class=\"ls0 ws0\"> </span>zaak t<span class=\"_ _8\"></span>e verdedigen en g<span class=\"_ _8\"></span>elooft daarom <span class=\"_ _8\"></span>niet dat een ver<span class=\"_ _8\"></span>lies waarsc<span class=\"_ _8\"></span>hijnlijk is<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>De Groep is momente<span class=\"_ _8\"></span>el van oordeel d<span class=\"_ _8\"></span>at alle claims en ge<span class=\"_ _8\"></span>schillen, indiv<span class=\"_ _8\"></span>idueel of gez<span class=\"_ _8\"></span>amenlijk, gee<span class=\"_ _8\"></span>n materieel nad<span class=\"_ _8\"></span>elig effect zu<span class=\"ls20 ws39\">llen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>hebben op onze geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e balans, bedri<span class=\"_ _8\"></span>jfsresultate<span class=\"_ _8\"></span>n of liquiditeit<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__419": {
   "value": "De in <span class=\"ws38\">onderstaand<span class=\"_ _8\"></span>e <span class=\"_ _9\"></span></span>tabel vermelde volt<span class=\"_ _8\"></span>ijdse equiv<span class=\"_ _8\"></span>alenten<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>bevatten a<span class=\"_ _8\"></span>lleen de werknem<span class=\"_ _8\"></span>ers binnen de v<span class=\"_ _8\"></span>oortgezette ac<span class=\"_ _8\"></span>tiviteiten en w<span class=\"_ _8\"></span>ijken dus aanzi<span class=\"_ _8\"></span>enlijk af<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>van het aantal werknem<span class=\"_ _8\"></span>ers dat in t<span class=\"ls1f ws3e\">oelichting 1.<span class=\"_ _8\"></span>2 is opgenomen.<span class=\"_ _8\"></span></span> In voltijdse equivalenten<span class=\"_ _8\"></span> 2022 2021* Gemiddeld totaal aantal werknemers<span class=\"_ _8\"></span> 5.351  5.370  Waarvan:   - arbeiders 3.323  3.486   - bedienden  1.966  1.824   - management  62  59  * <span class=\"ls0 ws158\">De geconsolideerde resultatenrekeni<span class=\"_ _8\"></span>ng van 2021 werd aangepast als<span class=\"_ _8\"></span> gevolg van de classificatie v<span class=\"_ _8\"></span>an de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, m<span class=\"_ _8\"></span>et een impact van 3.974 gemiddel<span class=\"_ _8\"></span>d aantal werknemers<span class=\"_ _9\"></span><span class=\"ws0\"> </span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__358-1": {
   "value": "7.23.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">OVERIGE BED<span class=\"_ _8\"></span>RIJFSOPBRENGSTEN/(KOSTEN), NETTO</span> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Wisselkoersverschillen op bedrij<span class=\"_ _8\"></span>fsactiviteiten  8,5  (1,9) Minderwaarde op de verkoop van<span class=\"_ _8\"></span> activa  (0,6) (0,0) Overige opbrengsten/(kosten)<span class=\"_ _8\"></span> (2,8) (5,0) Totaal overi<span class=\"_ _8\"></span>ge bedrijfsopbr<span class=\"_ _8\"></span>engsten/(<span class=\"_ _8\"></span>kosten), ne<span class=\"_ _8\"></span>tto<span class=\"ls0 ws0\">  </span>5,1  (7,0) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> <span class=\"_ _8\"></span></span>1,4 <span class=\"ls33 wse4\">miljoen</span> \u20ac De \"Overige op<span class=\"_ _8\"></span>brengsten/(kos<span class=\"_ _8\"></span>ten)\" besta<span class=\"_ _8\"></span>an voornamel<span class=\"_ _8\"></span>ijk uit afschr<span class=\"_ _8\"></span>ijvingsko<span class=\"_ _8\"></span>sten op niet<span class=\"_ _8\"></span><span class=\"ls0 ws0\">-</span>gebruikte app<span class=\"_ _8\"></span>aratuur en mac<span class=\"_ _8\"></span>hines en pensioen<span class=\"_ _8\"></span>uitgaven.<span class=\"_ _8\"></span><span class=\"fs33 fc1 ls0 ws0\"> </span>.7.25.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">KOSTEN VOLGENS A<span class=\"_ _1\"></span>ARD <span class=\"ls0 ws0\"> </span></span></span>De indeling v<span class=\"_ _8\"></span>an de kosten ge<span class=\"_ _8\"></span>baseerd op d<span class=\"_ _8\"></span>e aard van de ko<span class=\"_ _8\"></span>sten is een a<span class=\"_ _8\"></span>lternatieve pr<span class=\"_ _8\"></span>esentatie v<span class=\"_ _8\"></span>an de kosten o<span class=\"_ _8\"></span>pgenomen in de <span class=\"_ _8\"></span>geconsolideer<span class=\"_ _8\"></span>de resultat<span class=\"_ _8\"></span>enrekening.<span class=\"_ _8\"></span> Ze maken dee<span class=\"_ _8\"></span>l uit van<span class=\"_ _8\"></span> \u201cKostprijs v<span class=\"_ _8\"></span>an de omzet\u201d,<span class=\"_ _8\"></span> \u201cDistribut<span class=\"_ _8\"></span>iekosten\u201d, <span class=\"_ _8\"></span>\u201cVerkoop<span class=\"ls0 ws0\">- </span>en Marketin<span class=\"_ _8\"></span>gkosten\u201d,<span class=\"_ _8\"></span> \u201cAlgemene beh<span class=\"_ _8\"></span>eerskosten<span class=\"_ _8\"></span>\u201d en \u201cOverige (<span class=\"_ _8\"></span>netto) bedri<span class=\"_ _8\"></span>jfsopbrengs<span class=\"_ _8\"></span>ten/k<span class=\"_ _8\"></span>osten\u201d met b<span class=\"_ _8\"></span>etrekking tot<span class=\"_ _8\"></span> de jaren afg<span class=\"_ _8\"></span>esloten op 31 december<span class=\"_ _8\"></span>:<span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>Toelichting<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021* Voorraadswijzigingen  2,8   (2,8) Grond<span class=\"ls0 ws0\">- en hulps<span class=\"_ _8\"></span>toffen  </span> (1.048,1)  (777,0) Kosten verbonden aan personeel<span class=\"_ _8\"></span>sbeloningen  22  (285,6)  (272,2) Afschrijvingen 9, 10, 11  (70,4)  (65,7) Verleende diensten   (223,9)  (178,5) Leasebetalingen 11  (18,5)  (15,0) Overige opbrengsten/(kosten) <span class=\"_ _8\"></span> 23 5,1   (7,0) Totaal kostprijs van de omzet, d<span class=\"_ _8\"></span>istributiekosten, verkoop- en mar<span class=\"_ _8\"></span>ketingkosten, algemene beheerskosten e<span class=\"_ _8\"></span>n overige  (1.638,6) <span class=\"_ _88\"> </span><span class=\"fc1\"> (1.318,1) </span>bedrijfsopbrengsten/(-<span class=\"ls32 wse3\">kos<span class=\"_ _8\"></span>ten)</span> * <span class=\"ls0 ws0\">De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als be\u00ebindigde bedri<span class=\"_ _8\"></span>jfsactiviteit, met een impact van<span class=\"_ _8\"></span><span class=\"fs2\"> </span>623,7 <span class=\"ls33 wse4\">miljoen</span> \u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__430": {
   "value": "7.26.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">NETTO<span class=\"_ _8\"></span> FINANCI\u00cbLE KOSTEN </span> </span>De verschill<span class=\"_ _8\"></span>ende component<span class=\"_ _8\"></span>en van de nett<span class=\"_ _8\"></span>o financi\u00eble ko<span class=\"_ _8\"></span>sten zijn de vol<span class=\"_ _8\"></span>gende:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen \u20ac<span class=\"ls0 ws0\"> </span>2022 2021* Interesten op vlottende activa<span class=\"_ _8\"></span>  0,8  0,6  Overige  0,0   (0,0) Financi\u00eble opbr<span class=\"_ _8\"></span>engsten<span class=\"ls0 ws0\">  </span>0,8  0,6  Interesten op rentedragende groe<span class=\"_ _8\"></span>psleningen  (30,6)  (21,7) Afschrijvingen van financierings<span class=\"_ _8\"></span>kosten  (2,7)  (7,1) Interesten op andere leningen en andere v<span class=\"_ _8\"></span>erplichtingen  (8,4)  (6,0) Interestkos<span class=\"_ _8\"></span>ten<span class=\"ls0 ws0\">  </span> (41,7)  (34,7) Bankkosten   (1,1)  (1,3) Vergoeding voor factoring   (1,1)  (1,2) Verliezen op afgeleide ins<span class=\"_ _8\"></span>trumenten en deports termijnc<span class=\"_ _8\"></span>ontracten  (3,2)  (0,3) Overige  (2,3)  (2,1) Financi\u00eble kosten   (49,3)  (39,6) Financi\u00eble opbrengsten volgens<span class=\"_ _8\"></span> de resultatenrekening  0,8  0,6  Financi\u00eble kosten volgens de resultatenrekeni<span class=\"_ _8\"></span>ng   (49,3)  (39,6) Nettowisselkoersverschi<span class=\"_ _8\"></span>llen op financieringsactiviteiten<span class=\"_ _8\"></span>  (2,4)  (2,5) Netto financi\u00eble kosten volgens<span class=\"_ _8\"></span> de resultatenrekening<span class=\"_ _8\"></span>  (50,9)  (41,5) * De geconsolideerde resultatenre<span class=\"_ _8\"></span>kening van 2021 werd aangepast <span class=\"_ _8\"></span>als gevolg van de classi<span class=\"_ _8\"></span>ficatie van de \u2018Emerging Markets\u2019 als<span class=\"_ _8\"></span> be\u00ebindigde bedrijfsactiviteit, met een impact van 1,1 m<span class=\"_ _8\"></span>iljoen \u20ac De interesten o<span class=\"_ _8\"></span>p andere lenin<span class=\"_ _8\"></span>gen en andere v<span class=\"_ _8\"></span>erplichtinge<span class=\"_ _8\"></span>n omvatten ook de int<span class=\"_ _8\"></span>erestkost<span class=\"_ _8\"></span>en op leaseverpl<span class=\"_ _8\"></span>ichtingen zo<span class=\"_ _8\"></span>als<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>opgenomen in <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__439": {
   "value": "7.29.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">VOORWAARDELIJ<span class=\"_ _8\"></span>KE VERPLICHTINGEN</span> </span>De Groep is betrok<span class=\"_ _8\"></span>ken bij een aantal gesch<span class=\"_ _8\"></span>illen met betrek<span class=\"_ _8\"></span>king tot m<span class=\"_ _8\"></span>ilieuzaken, cont<span class=\"_ _8\"></span>racten, produc<span class=\"_ _8\"></span>taansprake<span class=\"_ _8\"></span>lijkheid, oc<span class=\"_ _8\"></span>trooien<span class=\"ls0 ws0\"> </span>(of int<span class=\"_ _8\"></span>ellectuele eig<span class=\"_ _8\"></span>endom), werkg<span class=\"_ _8\"></span>elegenhei<span class=\"_ _8\"></span>d en andere claims in verband met<span class=\"_ _8\"></span> onze bedrijfsa<span class=\"_ _8\"></span>ctiviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>COFECE, de Mexi<span class=\"_ _8\"></span>caanse mededin<span class=\"_ _8\"></span>gingsaut<span class=\"_ _8\"></span>oriteit, heeft<span class=\"_ _8\"></span> een onderzoek n<span class=\"_ _8\"></span>aar onze secto<span class=\"_ _8\"></span>r uitgevoerd e<span class=\"_ _8\"></span>n bevestigd dat <span class=\"_ _8\"></span>Mabe en<span class=\"ls0 ws0\"> </span>bepaalde pers<span class=\"_ _8\"></span>onen mededin<span class=\"_ _8\"></span>gingsovert<span class=\"_ _8\"></span>redingen hebb<span class=\"_ _8\"></span>en begaan in perioden die v<span class=\"_ _8\"></span>oorafgingen aan de over<span class=\"_ _8\"></span>name van Grupo PI<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Mabe, S<span class=\"_ _8\"></span>.A. de C.V. (\"Mabe\") door O<span class=\"_ _8\"></span>ntex; tegen deze besl<span class=\"_ _8\"></span>issing wordt be<span class=\"_ _8\"></span>roep aangetek<span class=\"_ _8\"></span>end wegens ongron<span class=\"_ _8\"></span>dwettelijk<span class=\"_ _8\"></span>heid van de<span class=\"ls0 ws0\"> </span>opgelegde bo<span class=\"_ _8\"></span>etes. Op basis<span class=\"_ _8\"></span> van de bevest<span class=\"_ _8\"></span>igde bevindin<span class=\"_ _8\"></span>gen van het o<span class=\"_ _8\"></span>nderzoek (di<span class=\"_ _8\"></span>e allemaal ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>n met de perio<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>v\u00f3\u00f3r de ov<span class=\"_ _8\"></span>ername van <span class=\"_ _8\"></span>Mabe door Ontex<span class=\"_ _8\"></span>) en in het lic<span class=\"_ _8\"></span>ht van de<span class=\"ls0 ws0\"> </span>contractuele v<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>an de overname <span class=\"_ _8\"></span>van Mabe, verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de Groep dat<span class=\"_ _8\"></span> het onderzoek ge<span class=\"_ _8\"></span>en netto financ<span class=\"_ _8\"></span>i\u00eble kost<span class=\"_ _8\"></span> als gevolg zal hebb<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>State Sales Tax (ICMS)<span class=\"ws0\">: <span class=\"_ _8\"></span><span class=\"ls1f ws49\">de staat Goias <span class=\"ws38\">he<span class=\"_ _8\"></span>eft <span class=\"_ _9\"></span></span>een decreet uitgevaardi<span class=\"_ _8\"></span>gd waarbij F<span class=\"_ _8\"></span>alcon Distri<span class=\"_ _8\"></span>bui\u00e7\u00e3o Armazen<span class=\"_ _8\"></span>amento e Trans<span class=\"_ _8\"></span>portes S/A (<span class=\"_ _8\"></span>Falcon) wordt v<span class=\"_ _8\"></span>erplicht een bij<span class=\"_ _8\"></span>drage t<span class=\"_ _8\"></span>e betalen aan </span></span>h<span class=\"ls1f ws46\">et Fonds voor soci<span class=\"_ _8\"></span>ale bescherming va<span class=\"_ _8\"></span>n de staat Goias (PR<span class=\"_ _8\"></span>OTEGE). F<span class=\"_ _8\"></span>alcon ontving een aansl<span class=\"_ _8\"></span>agbiljet,<span class=\"_ _8\"></span> maar spande een rechtsz<span class=\"_ _8\"></span>aak aan tegen het minis<span class=\"_ _8\"></span>terie van Financ<span class=\"_ _8\"></span>i\u00ebn van de staat Goias </span>en wacht momentee<span class=\"_ _8\"></span>l op de uitspr<span class=\"_ _8\"></span>aak van de recht<span class=\"_ _8\"></span>er. De Groep meent<span class=\"_ _8\"></span> dat er goede ar<span class=\"_ _8\"></span>gumenten zijn om<span class=\"_ _8\"></span> de<span class=\"ls0 ws0\"> </span>zaak t<span class=\"_ _8\"></span>e verdedigen en g<span class=\"_ _8\"></span>elooft daarom <span class=\"_ _8\"></span>niet dat een ver<span class=\"_ _8\"></span>lies waarsc<span class=\"_ _8\"></span>hijnlijk is<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>De Groep is momente<span class=\"_ _8\"></span>el van oordeel d<span class=\"_ _8\"></span>at alle claims en ge<span class=\"_ _8\"></span>schillen, indiv<span class=\"_ _8\"></span>idueel of gez<span class=\"_ _8\"></span>amenlijk, gee<span class=\"_ _8\"></span>n materieel nad<span class=\"_ _8\"></span>elig effect zu<span class=\"ls20 ws39\">llen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>hebben op onze geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e balans, bedri<span class=\"_ _8\"></span>jfsresultate<span class=\"_ _8\"></span>n of liquiditeit<span class=\"ls0 ws0\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__437-1": {
   "value": "7.29.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">VOORWAARDELIJ<span class=\"_ _8\"></span>KE VERPLICHTINGEN</span> </span>De Groep is betrok<span class=\"_ _8\"></span>ken bij een aantal gesch<span class=\"_ _8\"></span>illen met betrek<span class=\"_ _8\"></span>king tot m<span class=\"_ _8\"></span>ilieuzaken, cont<span class=\"_ _8\"></span>racten, produc<span class=\"_ _8\"></span>taansprake<span class=\"_ _8\"></span>lijkheid, oc<span class=\"_ _8\"></span>trooien<span class=\"ls0 ws0\"> </span>(of int<span class=\"_ _8\"></span>ellectuele eig<span class=\"_ _8\"></span>endom), werkg<span class=\"_ _8\"></span>elegenhei<span class=\"_ _8\"></span>d en andere claims in verband met<span class=\"_ _8\"></span> onze bedrijfsa<span class=\"_ _8\"></span>ctiviteiten.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>COFECE, de Mexi<span class=\"_ _8\"></span>caanse mededin<span class=\"_ _8\"></span>gingsaut<span class=\"_ _8\"></span>oriteit, heeft<span class=\"_ _8\"></span> een onderzoek n<span class=\"_ _8\"></span>aar onze secto<span class=\"_ _8\"></span>r uitgevoerd e<span class=\"_ _8\"></span>n bevestigd dat <span class=\"_ _8\"></span>Mabe en<span class=\"ls0 ws0\"> </span>bepaalde pers<span class=\"_ _8\"></span>onen mededin<span class=\"_ _8\"></span>gingsovert<span class=\"_ _8\"></span>redingen hebb<span class=\"_ _8\"></span>en begaan in perioden die v<span class=\"_ _8\"></span>oorafgingen aan de over<span class=\"_ _8\"></span>name van Grupo PI<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Mabe, S<span class=\"_ _8\"></span>.A. de C.V. (\"Mabe\") door O<span class=\"_ _8\"></span>ntex; tegen deze besl<span class=\"_ _8\"></span>issing wordt be<span class=\"_ _8\"></span>roep aangetek<span class=\"_ _8\"></span>end wegens ongron<span class=\"_ _8\"></span>dwettelijk<span class=\"_ _8\"></span>heid van de<span class=\"ls0 ws0\"> </span>opgelegde bo<span class=\"_ _8\"></span>etes. Op basis<span class=\"_ _8\"></span> van de bevest<span class=\"_ _8\"></span>igde bevindin<span class=\"_ _8\"></span>gen van het o<span class=\"_ _8\"></span>nderzoek (di<span class=\"_ _8\"></span>e allemaal ver<span class=\"_ _8\"></span>band houde<span class=\"_ _8\"></span>n met de perio<span class=\"_ _8\"></span>de<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>v\u00f3\u00f3r de ov<span class=\"_ _8\"></span>ername van <span class=\"_ _8\"></span>Mabe door Ontex<span class=\"_ _8\"></span>) en in het lic<span class=\"_ _8\"></span>ht van de<span class=\"ls0 ws0\"> </span>contractuele v<span class=\"_ _8\"></span>oorwaarden v<span class=\"_ _8\"></span>an de overname <span class=\"_ _8\"></span>van Mabe, verwacht<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de Groep dat<span class=\"_ _8\"></span> het onderzoek ge<span class=\"_ _8\"></span>en netto financ<span class=\"_ _8\"></span>i\u00eble kost<span class=\"_ _8\"></span> als gevolg zal hebb<span class=\"_ _8\"></span>en.<span class=\"ls0 ws0\"> </span>State Sales Tax (ICMS)<span class=\"ws0\">: <span class=\"_ _8\"></span><span class=\"ls1f ws49\">de staat Goias <span class=\"ws38\">he<span class=\"_ _8\"></span>eft <span class=\"_ _9\"></span></span>een decreet uitgevaardi<span class=\"_ _8\"></span>gd waarbij F<span class=\"_ _8\"></span>alcon Distri<span class=\"_ _8\"></span>bui\u00e7\u00e3o Armazen<span class=\"_ _8\"></span>amento e Trans<span class=\"_ _8\"></span>portes S/A (<span class=\"_ _8\"></span>Falcon) wordt v<span class=\"_ _8\"></span>erplicht een bij<span class=\"_ _8\"></span>drage t<span class=\"_ _8\"></span>e betalen aan </span></span>h<span class=\"ls1f ws46\">et Fonds voor soci<span class=\"_ _8\"></span>ale bescherming va<span class=\"_ _8\"></span>n de staat Goias (PR<span class=\"_ _8\"></span>OTEGE). F<span class=\"_ _8\"></span>alcon ontving een aansl<span class=\"_ _8\"></span>agbiljet,<span class=\"_ _8\"></span> maar spande een rechtsz<span class=\"_ _8\"></span>aak aan tegen het minis<span class=\"_ _8\"></span>terie van Financ<span class=\"_ _8\"></span>i\u00ebn van de staat Goias </span>en wacht momentee<span class=\"_ _8\"></span>l op de uitspr<span class=\"_ _8\"></span>aak van de recht<span class=\"_ _8\"></span>er. De Groep meent<span class=\"_ _8\"></span> dat er goede ar<span class=\"_ _8\"></span>gumenten zijn om<span class=\"_ _8\"></span> de<span class=\"ls0 ws0\"> </span>zaak t<span class=\"_ _8\"></span>e verdedigen en g<span class=\"_ _8\"></span>elooft daarom <span class=\"_ _8\"></span>niet dat een ver<span class=\"_ _8\"></span>lies waarsc<span class=\"_ _8\"></span>hijnlijk is<span class=\"_ _8\"></span>.<span class=\"ls0 ws0\"> </span>De Groep is momente<span class=\"_ _8\"></span>el van oordeel d<span class=\"_ _8\"></span>at alle claims en ge<span class=\"_ _8\"></span>schillen, indiv<span class=\"_ _8\"></span>idueel of gez<span class=\"_ _8\"></span>amenlijk, gee<span class=\"_ _8\"></span>n materieel nad<span class=\"_ _8\"></span>elig effect zu<span class=\"ls20 ws39\">llen<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span></span>hebben op onze geco<span class=\"_ _8\"></span>nsolideerd<span class=\"_ _8\"></span>e balans, bedri<span class=\"_ _8\"></span>jfsresultate<span class=\"_ _8\"></span>n of liquiditeit<span class=\"ls0 ws0\">. </span>7.30.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b ws24\">VERBINT<span class=\"_ _8\"></span>ENISSEN</span> </span>7.30.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Investeringsverbintenissen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t zich contractueel<span class=\"_ _8\"></span> verplicht tot<span class=\"_ _8\"></span> investeringsu<span class=\"_ _8\"></span>itgaven met bet<span class=\"_ _8\"></span>rekking tot de aank<span class=\"_ _8\"></span>oop van materi\u00eb<span class=\"_ _8\"></span>le vaste act<span class=\"_ _8\"></span>iva per 31 december 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>21,6<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljo<span class=\"_ _8\"></span>en</span> \u20ac </span>(2021:<span class=\"_ _8\"></span> 18,9<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">m<span class=\"_ _8\"></span>iljoen</span> \u20ac). </span></span>De cijfers voor<span class=\"_ _8\"></span> 2021 zijn aang<span class=\"_ _8\"></span>epast om enkel<span class=\"_ _8\"></span> de voortgezett<span class=\"_ _8\"></span>e activiteit<span class=\"_ _8\"></span>en weer te geve<span class=\"_ _8\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__440": {
   "value": "7.30.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span>Investeringsverbintenissen<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>De Groep heef<span class=\"_ _8\"></span>t zich contractueel<span class=\"_ _8\"></span> verplicht tot<span class=\"_ _8\"></span> investeringsu<span class=\"_ _8\"></span>itgaven met bet<span class=\"_ _8\"></span>rekking tot de aank<span class=\"_ _8\"></span>oop van materi\u00eb<span class=\"_ _8\"></span>le vaste act<span class=\"_ _8\"></span>iva per 31 december 2022<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span><span class=\"ws38\">van<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>21,6<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">miljo<span class=\"_ _8\"></span>en</span> \u20ac </span>(2021:<span class=\"_ _8\"></span> 18,9<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">m<span class=\"_ _8\"></span>iljoen</span> \u20ac). </span></span>De cijfers voor<span class=\"_ _8\"></span> 2021 zijn aang<span class=\"_ _8\"></span>epast om enkel<span class=\"_ _8\"></span> de voortgezett<span class=\"_ _8\"></span>e activiteit<span class=\"_ _8\"></span>en weer te geve<span class=\"_ _8\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__127": {
   "value": "7.31.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls1b\">TRANSACT<span class=\"_ _8\"></span>IES MET VERBONDEN PARTIJEN</span> </span>Als onderdeel <span class=\"_ _8\"></span>van onze activi<span class=\"_ _8\"></span>teiten heeft<span class=\"_ _8\"></span> Ontex verschil<span class=\"_ _8\"></span>lende transacti<span class=\"_ _8\"></span>es aangegaan m<span class=\"_ _8\"></span>et verbonden p<span class=\"_ _8\"></span>artijen.<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.31.1.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Geconsolideerde vennootsch<span class=\"_ _1\"></span>appen<span class=\"ls0 ws0\"> </span></span>Een lijst van de<span class=\"_ _8\"></span> dochterondern<span class=\"_ _8\"></span>emingen is te v<span class=\"_ _8\"></span>inden in toel<span class=\"_ _8\"></span>ichting 7.7 \u201c<span class=\"_ _8\"></span>Lijst van gec<span class=\"_ _8\"></span>onsolideerde o<span class=\"_ _8\"></span>nderneming<span class=\"_ _8\"></span>en\u201d.<span class=\"ls0 ws0\"> </span>7.31.2.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de aandeelhouders <span class=\"ls0 ws0\"> </span></span>Er zijn geen tra<span class=\"_ _8\"></span>nsacties met <span class=\"ws38\">d<span class=\"_ _8\"></span>e </span>aandeelhou<span class=\"_ _8\"></span>ders per 31 dec<span class=\"_ _8\"></span>ember 2022 (<span class=\"_ _8\"></span>noch in 2021).<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>7.31.3.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met niet<span class=\"ls0 ws0\">-<span class=\"ws28\">uitvoerende leden van de Raad van Bestu<span class=\"_ _1\"></span>ur <span class=\"ws0\"> </span></span></span></span>Boekjaar in miljoen  \u20ac 2022 2021 Vergoedingen 1,6 1,4 7.31.4.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de managers op sleutelp<span class=\"_ _1\"></span>osities<span class=\"ls0 ws0\"> </span></span>De managers d<span class=\"_ _8\"></span>ie sleutelpos<span class=\"_ _8\"></span>ities innem<span class=\"_ _8\"></span>en binnen de G<span class=\"_ _8\"></span>roep zijn di<span class=\"_ _8\"></span>e personen die <span class=\"_ _8\"></span>bevoegd en v<span class=\"_ _8\"></span>erantwoord<span class=\"_ _8\"></span>elijk zijn voor<span class=\"_ _8\"></span> het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>plannen, aansturen <span class=\"_ _8\"></span>en controler<span class=\"_ _8\"></span>en van de act<span class=\"_ _8\"></span>iviteiten va<span class=\"_ _8\"></span>n de Groep<span class=\"_ _8\"></span>. De managers op sl<span class=\"_ _8\"></span>eutelpositi<span class=\"_ _8\"></span>es binnen de Groep z<span class=\"_ _8\"></span>ijn allen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>lid van het M<span class=\"_ _8\"></span>anagement Comit<span class=\"_ _8\"></span>\u00e9.<span class=\"ls0 ws0\"> </span>7.31.5.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Vergoedingen aan management op sleutelposities</span> </span>Vergoeding v<span class=\"_ _8\"></span>an de CEO<span class=\"ls0 ws0\"> </span>Boekjaar in  <span class=\"ls32 wse3\">miljoen \u20ac</span> 2022 2021 Vaste en variabele vergoedi<span class=\"_ _8\"></span>ngen 2,0 1,6 Vergoeding van het Executive Team <span class=\"_ _8\"></span> (met uitslui<span class=\"_ _8\"></span>ting van CEO)<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen  \u20ac 2022 2021 Vaste vergoedingen  3,0 4,5 Variabele vergoedingen 1,3 1,5 Overige vergoedingen 0,6 0,6 Totaal<span class=\"ls0 ws0\"> </span>4,9 6,6 De overige ver<span class=\"_ _8\"></span>goedingen heb<span class=\"_ _8\"></span>ben voornamel<span class=\"_ _8\"></span>ijk betrekking o<span class=\"_ _8\"></span>p de vergoedin<span class=\"_ _8\"></span>gen na uitdiens<span class=\"_ _8\"></span>ttreding.<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De Groep heeft<span class=\"_ _8\"></span> Lange Termijn<span class=\"_ _8\"></span> Beloningsplan<span class=\"_ _8\"></span>nen (\u201cLTIP\u201d)<span class=\"_ _8\"></span> ge\u00efmplement<span class=\"_ _8\"></span>eerd die gebaseer<span class=\"_ _8\"></span>d zijn op een co<span class=\"_ _8\"></span>mbinatie van<span class=\"ls0 ws0\"> </span>aandeleno<span class=\"_ _8\"></span>pties, voorw<span class=\"_ _8\"></span>aardelijk toegek<span class=\"_ _8\"></span>ende aande<span class=\"_ _8\"></span>len<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhe<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">(RSU\u2019s) </span></span></span>en prestatie<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>gebonden voorw<span class=\"_ _8\"></span>aardelijk toeg<span class=\"_ _8\"></span>ekende<span class=\"ls0 ws0\"> </span><span class=\"ws38\">aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span></span>eenhe<span class=\"_ _8\"></span>den (zie <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.28).<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>Het aantal aan<span class=\"_ _8\"></span>delenopties,<span class=\"_ _8\"></span> voorwaarde<span class=\"_ _8\"></span>lijke toegeke<span class=\"_ _8\"></span>nde aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>RSU\u2019s) en pres<span class=\"_ _8\"></span>tatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>gebonden v<span class=\"_ _8\"></span>oorwaardeli<span class=\"_ _8\"></span>jk<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>toegekende a<span class=\"_ _8\"></span>andelen<span class=\"ls0 ws0\">-</span>eenhed<span class=\"_ _8\"></span>en (PSU\u2019s) di<span class=\"_ _8\"></span>e werden toegek<span class=\"_ _8\"></span>end aan de CEO en het E<span class=\"_ _8\"></span>xecutive Mana<span class=\"_ _8\"></span>gement Team<span class=\"_ _8\"></span> is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor het jaar afgesloten op 31 <span class=\"_ _8\"></span>december 2022 <span class=\"_ _136\"> </span>Aantal RSU's <span class=\"_ _2a\"> </span>Aantal PSU's <span class=\"_ _137\"> </span>Aantal opties LTIP 2018 CEO 14.921 - 75.114 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 47.478 - 239.016 LTIP <span class=\"ls0 ws0\">2019 </span>CEO 18.414 18.414 64.610 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 53.376 53.376 171.928 LTIP 2020 CEO 19.891 19.891 88.333 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 56.265 56.265 249.870 LTIP 2021 CEO - 94.954 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 229.572 - LTIP 2022 CEO - 149.891 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 213.070 -",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__443-1": {
   "value": "7.31.4.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span></span><span class=\"ws35\">Relaties met de managers op sleutelp<span class=\"_ _1\"></span>osities<span class=\"ls0 ws0\"> </span></span>De managers d<span class=\"_ _8\"></span>ie sleutelpos<span class=\"_ _8\"></span>ities innem<span class=\"_ _8\"></span>en binnen de G<span class=\"_ _8\"></span>roep zijn di<span class=\"_ _8\"></span>e personen die <span class=\"_ _8\"></span>bevoegd en v<span class=\"_ _8\"></span>erantwoord<span class=\"_ _8\"></span>elijk zijn voor<span class=\"_ _8\"></span> het<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>plannen, aansturen <span class=\"_ _8\"></span>en controler<span class=\"_ _8\"></span>en van de act<span class=\"_ _8\"></span>iviteiten va<span class=\"_ _8\"></span>n de Groep<span class=\"_ _8\"></span>. De managers op sl<span class=\"_ _8\"></span>eutelpositi<span class=\"_ _8\"></span>es binnen de Groep z<span class=\"_ _8\"></span>ijn allen<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>lid van het M<span class=\"_ _8\"></span>anagement Comit<span class=\"_ _8\"></span>\u00e9.7.31.5.<span class=\"ls0 ws0\"> <span class=\"_ _67\"> </span><span class=\"ws28\">Vergoedingen aan management op sleutelposities</span> </span>Vergoeding v<span class=\"_ _8\"></span>an de CEO<span class=\"ls0 ws0\"> </span>Boekjaar in  <span class=\"ls32 wse3\">miljoen \u20ac</span> 2022 2021 Vaste en variabele vergoedi<span class=\"_ _8\"></span>ngen 2,0 1,6 Vergoeding van het Executive Team <span class=\"_ _8\"></span> (met uitslui<span class=\"_ _8\"></span>ting van CEO)<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Boekjaar in miljoen  \u20ac 2022 2021 Vaste vergoedingen  3,0 4,5 Variabele vergoedingen 1,3 1,5 Overige vergoedingen 0,6 0,6 Totaal<span class=\"ls0 ws0\"> </span>4,9 6,6 De overige ver<span class=\"_ _8\"></span>goedingen heb<span class=\"_ _8\"></span>ben voornamel<span class=\"_ _8\"></span>ijk betrekking o<span class=\"_ _8\"></span>p de vergoedin<span class=\"_ _8\"></span>gen na uitdiens<span class=\"_ _8\"></span>ttreding.<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>De Groep heeft<span class=\"_ _8\"></span> Lange Termijn<span class=\"_ _8\"></span> Beloningsplan<span class=\"_ _8\"></span>nen (\u201cLTIP\u201d)<span class=\"_ _8\"></span> ge\u00efmplement<span class=\"_ _8\"></span>eerd die gebaseer<span class=\"_ _8\"></span>d zijn op een co<span class=\"_ _8\"></span>mbinatie van<span class=\"ls0 ws0\"> </span>aandeleno<span class=\"_ _8\"></span>pties, voorw<span class=\"_ _8\"></span>aardelijk toegek<span class=\"_ _8\"></span>ende aande<span class=\"_ _8\"></span>len<span class=\"ls0 ws0\">-</span><span class=\"ws38\">eenhe<span class=\"_ _8\"></span>den<span class=\"ls0 ws0\"> <span class=\"ls20 ws39\">(RSU\u2019s) </span></span></span>en prestatie<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>gebonden voorw<span class=\"_ _8\"></span>aardelijk toeg<span class=\"_ _8\"></span>ekende<span class=\"ls0 ws0\"> </span><span class=\"ws38\">aa<span class=\"_ _8\"></span>ndelen<span class=\"ls0 ws0\">-</span></span>eenhe<span class=\"_ _8\"></span>den (zie <span class=\"ls0 ws0\">t</span>oeli<span class=\"_ _8\"></span>chting 7.28).<span class=\"_ _8\"></span><span class=\"ls0 ws0\">  </span>Het aantal aan<span class=\"_ _8\"></span>delenopties,<span class=\"_ _8\"></span> voorwaarde<span class=\"_ _8\"></span>lijke toegeke<span class=\"_ _8\"></span>nde aandelen<span class=\"ls0 ws0\">-<span class=\"_ _8\"></span></span>eenheden (<span class=\"_ _8\"></span>RSU\u2019s) en pres<span class=\"_ _8\"></span>tatie<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>gebonden v<span class=\"_ _8\"></span>oorwaardeli<span class=\"_ _8\"></span>jk<span class=\"ls0 ws0\"> <span class=\"_ _9\"></span></span>toegekende a<span class=\"_ _8\"></span>andelen<span class=\"ls0 ws0\">-</span>eenhed<span class=\"_ _8\"></span>en (PSU\u2019s) di<span class=\"_ _8\"></span>e werden toegek<span class=\"_ _8\"></span>end aan de CEO en het E<span class=\"_ _8\"></span>xecutive Mana<span class=\"_ _8\"></span>gement Team<span class=\"_ _8\"></span> is als volgt:<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>Voor het jaar afgesloten op 31 <span class=\"_ _8\"></span>december 2022 <span class=\"_ _136\"> </span>Aantal RSU's <span class=\"_ _2a\"> </span>Aantal PSU's <span class=\"_ _137\"> </span>Aantal opties LTIP 2018 CEO 14.921 - 75.114 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 47.478 - 239.016 LTIP <span class=\"ls0 ws0\">2019 </span>CEO 18.414 18.414 64.610 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 53.376 53.376 171.928 LTIP 2020 CEO 19.891 19.891 88.333 Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) 56.265 56.265 249.870 LTIP 2021 CEO - 94.954 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 229.572 - LTIP 2022 CEO - 149.891 - Executive Team (exclusi<span class=\"_ _8\"></span>ef CEO) - 213.070 -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__447": {
   "value": "7.32.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws34\">GEBEURTENISSE<span class=\"_ _1\"></span>N NA BALANSDATUM <span class=\"ls0 ws0\"> </span></span></span>Er waren geen bel<span class=\"_ _8\"></span>angrijke geb<span class=\"_ _8\"></span>eurtenissen na<span class=\"_ _8\"></span> het einde van de per<span class=\"_ _8\"></span>iode.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__448": {
   "value": "7.33.<span class=\"ls0 ws0\"> <span class=\"_ _2f\"> </span><span class=\"ls18 ws33\">HONORARIA VERB<span class=\"_ _1\"></span>ONDEN AAN DE <span class=\"_ _1\"></span>COMMISSARI<span class=\"_ _1\"></span>S<span class=\"ls0 ws0\"> </span></span></span>Boekjaar in duizenden \u20ac<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>2022 2021 Vergoedingen voor audit opdracht<span class=\"_ _8\"></span>en  1.464,2  1.165,0  Additionele diensten in het kader v<span class=\"_ _8\"></span>an het audit mandaat Aan de audit opdrachten verbond<span class=\"_ _8\"></span>en vergoedingen  192,5  363,7  Vergoedingen voor belastingsadv<span class=\"_ _8\"></span>ies &amp; compliance  45,2  30,0  Totaal<span class=\"ls0 ws0\">  </span>1.701,9  1.558,7  De honoraria i<span class=\"_ _8\"></span>n de bovenstaand<span class=\"_ _8\"></span>e tabel betref<span class=\"_ _8\"></span>fen de honoraria v<span class=\"_ _8\"></span>oor de <span class=\"ws38\">totale<span class=\"ls0 ws0\"> <span class=\"_ _8\"></span></span>Groep<span class=\"ls0 ws0\"> </span></span>en n<span class=\"_ _8\"></span>iet alleen <span class=\"ws38\">voor<span class=\"_ _8\"></span><span class=\"ls0 ws0\"> </span>de </span>voortg<span class=\"_ _8\"></span>ezette activ<span class=\"_ _8\"></span>iteiten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "nl",
    "entity": "scheme:549300AQESC6JJOPW253",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}